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2025 ABC Board Minutes
ORANGE COUNTY ABC BOARD Proposed Agenda for Open Session Tuesday January 21,2025, 10:00am Location: 601 Valley Forge Road Hillsborough,NC 27278 Scheduled attendees: Judson Williamson, Board Chair Tony DuBois, General Manager Melvin Green III, Vice Chair Angela Willoughby,Assistant GM Mike Zito,Member Ron McCoy,Finance Officer Elizabeth Carter,Member Julie Mebane,Board Secretary Jennifer Sykes,Member Earl McKee,BOCC Liaison Visitor(s): Erasmo Velazquez, Carrboro Police Department Aspen Degler, Chapel Hill Police Department Duane Hampton, Hillsborough Police Department Chad Boggs, Orange County Sheriff's Office 1. Call open session meeting to order. • The Mission of the Orange County ABC Board and our employees is to serve our locality responsibly by controlling the sale of spirituous liquor,returning profits to Law Enforcement,Alcohol Education,and the County Fund while providing excellent service in customer friendly,modern,and efficient stores. • Does any member of the Board have a conflict of interest or any condition or fact that might create the appearance of a conflict of interest with respect to any matters on today's agenda? 2. Discuss proposed agenda,revise as needed and adopt the agenda. 3. Minutes of Open meeting-November 19th, 2024 4. 2024-2025 Mid-Year Reporting: 10:15-Hillsborough Police Department 10:30- Carrboro Police Department 10:45- Chapel Hill Police Department 11:00-Orange County Sheriffs Office i 5. Consent Agenda:November, 2024 Financial Reports: i. Comparative Statement of Net Assets ii. Comparative Revenue and Expenses for November 2024 iii. November 2024 and Year-to-Date Retail sales iv. Statewide sales report j i i 6. Consent Agenda: December, 2024 Financial Reports: i. Comparative Statement of Net Assets i ii. Comparative Revenue and Expenses for December 2024 iii. December 2024 and Year-to-Date Retail sales iv. Statewide sales report 7. Management Updates 8. Mid-Year Budget Amendment 9. Closed Session if needed. 10.Board Comments 11. Motion to adjourn. i I I i i i i i ORANGE COUNTY ABC BOARD Open Meeting Board Minutes Tuesday,November 1912024, 10:00am Judson Williamson,Board Chair Tony DuBois, General Manager Melvin Green III, Vice Chair Angela Willoughby,Assistant GM Mike Zito,Member Ron McCoy,Finance Officer Elizabeth Carter,Member Julie Mebane,Board Secretary Jennifer Sykes,Member Anna Richards, BOCC Liaison i i Call to order:at 10:00 am,a quorum was present and Mr.Williamson,Board Chairman,called the Board Meeting to Order. i Mr. Williamson read the Mission Statement: The Mission of the Orange County ABC Board and our employees is to serve our locality responsibly by controlling the sale of spirituous liquor, returning profits to Law Enforcement,Alcohol Education, and the County Fund while providing excellent service in customer friendly, modern,and efficient stores. Mr. Williamson read the Conflict-of-Interest Statement. The question was asked: does anyone have a conflict of interest with respect to any matters on the agenda?All present said nay. Approval of the Open Meeting Agenda:Ms. Carter made a motion to approve the agenda, Ms. Sykes seconded the motion and the vote carried. Minutes of the open session October 22,2024 were presented.Ms. Carter made a motion to approve the open session minutes as presented, Mr. Zito seconded the motion and the vote carried. Ms. Sykes made a motion to go into a Closed Session at 10:02am for a personnel discussion, Mr. Zito seconded the motion and the vote carried. A Closed Session was held. Mr. Zito made a motion to return to Open Session at 10:41am, Mr. Green seconded the motion and the vote carried. I Consent Agenda: October 2024 • Comparative Statement of Net Assets • Comparative Revenue and Expenses for October,2024 • October 2024 and Year-to-Date Retail sales • Statewide sales report ; j i I i I i i Discussion was held. Ms. Sykes made a motion to approve the October, 2024 Consent Agenda; Mr. Zito seconded the motion and the vote carried. i Management Updates: • Law Enforcement: This report is required by the NCABC. • Kentucky Barrel Picks and Distillery Tours: The GM is going to Louisville for the first few days of December to pick out barrels at Angels Envy and Woodford.There will also be tours of Old Forrester,Buffalo Trace and Michter's. ,I • Board Member Compensation: The Orange County Board of County Commissioners approved the updated compensation for Board Members. We will begin these increases in December 2024. We would like to start direct deposits to Board Member,beginning in the first part of next year. I • Oakdale Store: Someone drove a vehicle into the building at the Oakdale Drive (Hillsborough) store. It damaged the decorative column,handicap pole and a window. • Shelving Updates: Shelves were added to Ram's Plaza, Oakdale, Mebane and Carrboro stores for the expansion of product displays. This is due primarily to increased demand for Tequila and canned cocktails. • Warehouse Updates: Storage racking was installed in the warehouse to organize the ever- expanding product selection, (Tequila and canned cocktails). The new delivery truck was delivered this week. • Product Knowledge Class: There will be a knowledge class conducted by representatives from Diageo on January 81h and 9s'from 11 a.m.-1 p.m. at the office.Please let Julie know if you would like to attend, • Insurance Update: Health insurance renewal came in 27%higher than the previous year. The 2025 budget includes a contingency for a 15%increase.Due to this increase,insurance rate requests were solicited from competing vendors. As a result, we will be going with another company with similar benefits and a net 6% reduction in premiums from the previous year. The only negative effect is higher premiums for the few with covered family j members.No Board action is needed. i • Property Update: Testing will be back this week, j r I i Health Insurance Policy: Current policy: A group health insurance plan is offered to all regular full-time employees effective on the first day of the month subsequent to date of hire with the Orange County ABC Board. Group health insurance is provided without charge for the employee only. Dependent coverage is available and must be paid through payroll deductions. The board will contribute $100 to dependent coverage. Dependent coverage is not automatic; employees must ensure the application is properly completed and submitted to the Administrative Manager. The employee is also responsible for requesting changes of dependents resulting from marriage, divorce, adoption,new born babies, dependents not covered because of age requirements, etc. Proposed policy: A group health insurance plan is offered to all regular full-time employees effective on the first day of the month subsequent to date of hire with the Orange County ABC Board. Group health insurance is provided without charge for the employee only. Dependent coverage is available and must be paid through payroll deductions. The board will contribute $500.00 to the dependent coverage premium each month.Dependent coverage is not automatic; employees must ensure the application is properly completed and submitted to Human Resources. The employee is also responsible for requesting changes of dependents resulting from marriage, divorce, adoption, new born babies, dependents not covered because of age requirements, etc. Discussion was held. Mr. Zito made a motion to approve the update to the Health Insurance policy; Ms. Carter seconded the motion and the vote carried. Board Comments: Mr. Williamson thanked the staff for all of their hard work. Mr. Zito was pleased with the new insurance policy change. At II:ISam Ms. Carter made a motion to adjourn,Mr. Zito seconded the motion and the vote carried. Meeting adjourned �WA_e- /-'Z/'Z_5 hair's Signature and Date Boar Secretary's Signature and Date ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: January 21,2025 Agenda Item# 5 Regular Session X Presenter/information Contact: Ron McCoy Subject: NOVEMBER 2024 Monthly Financial Reports Attachment(s): 1. Attachment"Comparative Statement of Net Position for November 2024". 2. Attachment "Comparative Statement of Revenues, Expenses and Changes in Net Position for November 2024 and 2023." 3. Attachment"Comparative Statement of Monthly/Year-to-Date Retail Sales by Store." 4. Attachment"NC Statewide Report of Spirituous Liquor Sales." I Brief Summary/Explanations: 1. Comparative Statement of Net Position (Attachment"Page 3"): Total cash held by the Board($3,683,126)declined-$327,351 (-8.16%), due in part to capital outlayfor the of the new e purchase warehouse truck($128,035) and warehouse racking ($23,873).Total inventory ($5,211,293) decreased -$14,295 (-0.27%) as did related trade accounts payable($1,460,465, -$307,474, -17.39%).Taxes and payroll liabilities ($1,104,616) increased $68,448 (6.61%). Year-to-date income ($18,047) decreased significantly (-382,994, -95.50%). 2. Comparative Revenue,Expenses and Changes in Net Position 2024 to 2023 (Attachment"Page 411): Total sales(including wine and barrels)for the month($2,956,773)were up$56,840(1.96%). Taxes ($684,042) increased 1.72% while cost of sales ($1,558,391) decreased -0.37%, leaving an increase in gross profit of$51,043 (7.70%). Total payroll expenses ($451,248) increased $150,680 (50.13%) over the previous year, due in part to increases in wages ($118,488), payroll taxes ($7,331) and retirement expenses ($13,304). These increases were due to an additional off-cycle pay period(retention pay,paid on"Black Friday") that was paid in the first week of December in the previous year(2023). Operating expenses ($138,207) increased $5,181 (3.89%), with increases in credit card fees ($3,991) and rent($2.559) offset by savings in professional fees (-$4,523). Miscellaneous income ($5,035) included capital gains on the disposal of the old, fully depreciated warehouse truck($5,000) used as a trade-in towards the purchase of the new truck. With the increase in payroll expenses, net income (after depreciation)for the month (420,179)decreased-$111,243 (422.16%). I Page 1 of 6 pages ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: January 21,2025 Agenda Item # 5 Regular Session X i 3. Attachment "D" Comparative Statement of Monthly/Year-to-Date Retail Sales by Store (Attachment"Page 5"): Store sales for the month of November ($2,544,446)were up$82,249 (3.35%) over the previous year. The new Mebane store (#4) saw the greatest increase(+$27,215),followed by Carrboro(#7), up$19,606 and Oakdale Drive (#10),up $15,228. Monthly commercial sales ($411,459) were down -$22,871 (-5.27%) with Ram's Plaza (#2) experiencing the greatest decline (-$34,980). Carrboro (47) had the largest financial increase (+$10,486)while Mebane(#4)had the greatest percentage increase(657.32%). Bottle sold(181,381)increased by 2,964 (1.66°/o) with a decline in"mini"bottle sales of -16,218 (-4.22%), replaced by a 19,894 increase (27.55%) in retail bottle sales. i 4. NC Statewide Report of Spirituous Liquor Sales (Attachment "Page 6"): Total statewide sales ($174,047,666) were up 5.78%. Of the 29 top-performing boards, total sales of$125,968,149 were up 6.37%. In 13`h position, Orange County ABC's liquor sales of $2,955,905 were up 2.06%. Regionally, Durham County ABC was up 0.87%while Greensboro ABC was down -3.19%. Mecklenburg County ABC remained in first place ($25,485,580, +9.03%)while Wake County ABC placed second($20,849,744, +5.02%). 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 6 pages i Orange County Alcoholic Beverage Control Board Comparative Statement of Net Position As of November 2024 and 2023 Assets 2024 2023 Vadancs Current Assets Cash-Tmist 3.754 794,108 (790,354) Cash-Roxboro Savings(owed) 0 369,864 (389,864) Cash-First Horizon 2,005,581 2,808;505 (802.924) Cash-W Bank 1,152,339 0 1,152,339 Capital Management Tmst 503,452 0 503,452 Cash-Store Change Reserves 18,000 18,000 Total Cash&Cash Equivalents 3,683.126 4.010,477 (327,351) -8.16% Accounts Receivable 753 788 (35) Prepaid Expenses 186.283 lm,650 1.633 Distributor.(prepaid) 109,684 103,130 6.446 Security Deposits 20,736 20.736 - Inventory 5,211,293 5,225,585 (14,295) -0,27% Inventory(bags) 71,062 69,006 7,056 Lease Asset 2,112.028 2,112,82E - 7,712,539 7,711,732 607 Total Current Assets 11,395.665 ii,]22,209 (328,544) Property&Equipment Land,Buildings&Improvements 13,162,921 13.131,027 51.894 Vehicles&Equipment 2,582,798 2.182427 380.371 Total Property&Equipment 115 45,71. 16:313!454 432.285 Less:Accumulated Depreciation (4,692,921) (4,250,157) (442,764) li Accumulated Lease Amonizaton (784,485) (348,844) (235,521) Net Property&Equipment 10,268.333 10,514,353 (246,020) Other Assets(Pension) Deferred Outflow Asset(OPEB) (128,969) (185,676) 56,709 Pension DeferralaMel Pension Asset 724,227 677,806 46,819 Deterred Outflows of Be sources 301,637 25A,559 47,078 896,89 1 00,Me Total Assets 22,660,893 22,983,051 (422,158) Liabilities and Equity Current Liabilities 2024 2023 Accounts Payable Trade 1,460,465 1,767,939 (307,474) ATM% Other 12l,365 131,420 (10,055) 1.58t 830 - 1,899,359 (317,529) -16,72% Excise Taxes 877,893 688,456 11,437 1]2% ONerlSales Taxes 104,402 178.721 5,681 3.18% Payroll Liabilities 140.874 101,920 38,954 PayrollAccru is 98,485 85,655 12,831 Accrued Interest(lease) 2951 3,416. (455) 1ACT616 1.036,168 68.448 6.61% Other Current Liabilities - NetLiability(OPEB) 333,847 445.718 (111.871) Net Pension Deferral 1,861,271 1,413,742 267,529 Wound Inflows of Resources(Pension) 18,437 19,721 (1,284) Lease Liability(current actual 234,915 232,477 2,438 2.268470 2,111856 156,612 Lang Term Liabilities Note Payable(First Horizon) 2,2BO,t20 2,437,792 (157,672) Long Ten Debt Adjustment(lease) 156,854 154,002 2,852 Lease Liability(long term portion) 1.245,770 1.480.723 (234,953) 3,882,744 4.072;51] (389.773) Distributions Payable to Law Enforcement 0 0 Payable to Education 0 a I Payable to County 0 0 Total Counse A.T Liabilities 0 0 Equity Balance Beginning of the year 13,905,186 13,462,308 442,878 Atltl Income(Loss)Yeer-to-Data 18.047 4011,041 (382,994) 55.50% Balance End of the Period 13.923,233 13.863,349 59,884 Total Liabilities&Equity _ 22,560,893 22.983.051 4(22.158) I I i 3 j i i Orange County Board of Alcoholic Beverage Control Comparative Statement of Revenues,Expenses and Changes in Net Position - For the month of November,2024 and 2023 November November $ % Sales 2024 2023 Variance Variance Retail-Liquor Sales 2,544,448 2,462,017 82,429 3.35% Wine/Barrels Sales 868 3,586 (2,718) -75.79% Commercial/LBD/Mixed Beverage-Liquor Sales 411,450 434330 22,871 -5.27% Total Sales 2,956,773 2,899,933 58.840 1.96% Taxes Based on Gross Sales 684,042 672506 11.636 1.72% Net Sales 2,272,731 2,227,427 45,304 2.03% Cost of Sales Ciao.breakaga/adjsis.) 1,668,391 1,664,130 5,739 -0.37% Gross Profit 714,340 1 663,297 51,043 7.70% j Payroll&Related Expenses Salaries&Wages 323,123 204,635 118,488 57.90% Payroll Taxes 21,756 14,425 7,331 50,62% Emp Retirement 35,420 22,116 13,304 60.18% Health Insurance 48,280 39,011 9,269 23.76% Retiree Health Ins 14,719 13,512 1,207 8,93% Human Resources` 2,229 903 1,326 146.84% NC 401k 4,949 5,214 (265) -5.08% Processing fees 772 752 20 1 2.68% Total Payroll&Related 451,248 300,568 150,680 50.13% Operating Expenses Board Members/Meeting/Travel/imining 425 425 0.00% Rent 6,859 4,300 2,559 59.51% Lease Amortization 19,627 19,627 0.00% Repairs&Maint. (Bidgs) 362 885 1523) -59.10% Repairs&Maint.(Equip.) 339 134 205 152.99% Utilities,Telephone and Internet 7,771 8,220 (449) -5.46% Insurance-Business 8,472 7,044 1,428 20.27% Store Expenses,Supplies and Bags 16,219 14,579 1,640 11.25% Travel/Mileage Reimbursement 7 9 (2) -2222% Office/Warehouse Supplies&Expenses 1,828 1,341 487 36.32 Ext.Maintenance Services 2,141 2,122 19 0,90% Contract/Service Agreements 9,766 9,462 304 3.21% Postage 279 238 41 17.23% ICI Professional Services 1,046 51569 (4,523) -81,22% Dues/UcenseslFees 500 281 219 77.94% Credit Cam Processing/Bank fees 52,773 48,782 3,991 8.18% Traming/Educatlon/Meeting 348 346 0.00% Burglar Alarm&Security 615 575 40 6,96% Vehicle Expense 536 516 20 3.88% Uniforms 0.00% Interest(Debt Service) 5,063 5,408 (345) -6.38% Interest(Leases) 2,961 3,416 (455) -13.32% Cash over/short 296 93 203 218.28% ContingencieslMisc. 24 24 -100.00% Total Operating Expenses 138,207 133.026 5,181 3.89% Total Payroll/Operating Expenses 589,455 433594 155,861 35.95% Income from Operations 124,885 229,703 (104,818) -45.63% Other Income Investment income 1,892 405 1,487 367.16% Miscellaneous* 5,035 5,035 100.00% Total Other Income 6.927 405 6,522 1610.37% Net Income Before Distributions 131,812 230,108 (98,296) -42.72% Statutory Distributions: Law Enforcement(5%) 15,333 14,720 613 4,16% Alcohol Rehabilitation&Education(7%) 24,250 21,760 2,500 11.49% Total Statutory Distributions 39,583 36,470 3,113 8.54% li Net Income before Profit Distribution 92,229 193,636 101,409 -52.37% Profit Distribution: Orange County-General Fund 70,000 66,667 3.333 5.00% Net Income(Loss)before depreciation 22 229 126,971 (104,742) -82.gg% depredation(non-budget item) 42.408 35,907 6,501 18.11% (20,179) 91,064 (111.243) -122.16% (profit percentage) -0.68% 3.14% year to Date Sales Comparison (current) (current) Sales FY2026 FY 2024 Change % Retail Liquor 10,773,484 10,789,3ba (15,'14) -It Wine Sales 1,330 16,014 (14,684) -91.69% LBD Sales 1,944,962 2,119,823 174,861 -8.25% Total Sales 12719.778 1 12925195 205,419 -1.59% Net Income(YTD) 18047 1 401041 382,994 -95.50% 4 i Orange County Board of Alcoholic Beverage Control Comparative Statement of Monthly and Year-to-Date Retail Sales by Store For the month of NOVEMBER 2024 and 2023 Monthly Liquor Sales/YTD Sales Ranking Retail Sales(store b 11/ai/24-11130/24 11/01/23-11/30/23 di erence %increase b sales Hillsborough(1) 191,056 178,285 12,771 7.16% 7 Rams Plaza(2) 436,456 433,619 2,837 0.65% 1 Chapel Hill North(3) 305,731 312,004 (6,273) -2.01% 5 Mebane(4) 346,839 319,624 27,215 8.51% 4 Meadowmont(5) 203,298 196,941 6,357 3.23% 6 Eno/Durham(6) 136,550 139,118 (2,568) -1.85% 8 Carrboro(7) 430,256 410,650 19,606 4.77% 2 % Southern Village(8) 97,803 90,547 7,256 8.01% 9 Oakdale(10) 396,457 381,229 15,228 3.99% 3 2,544,446 2,462,017 82,429 3.35% LBD Rams Plaza(2) 220,607 255,587 (34,980) -13.69% 1 Chapel Hill North(3) 6,092 8,754 (2,662) -30.41% 6 Mebane(4) 6,566 867 5,699 557.32% 5 Meadowmont(5) 14,571 12,724 1,847 14.52% 4 Carrboro(7) 94,368 83,882 10,486 12.50% 2 Southern Village(8) 3,098 3,625 (527) -14.54% 7 I Oakdale(10) 66,157 68,891 (2,734) -3,97% 3 411,459 434,330 (22,871) -5.27% TOTAL 2,955,905 21896,347 59,558 2.06% Total BottlessOld 11/01/24-11/30/24 11/Ol/23-11/30/23 - "Minis"(50 ml) 73,105 89,323 (16,218) -18.16% Retail 92,108 72,214 19,894 27.55% LBD 16,168 16,880 (712) -4.22% 181,381 178,417 2,964 1.66% Year-to-Date Sales '. Ranking Retail Sales lsrore J 07/01/24-11/30/24 07/01/23-11/30/23 di erence %increase bvsales Hillsborough(1) 826,263 802,535 23,728 2.96% 7 Rams Plaza(2) 1,887,894 1,907,824 (19,930) -1.04% 1 Chapel Hill North(3) 1,309,578 1,329,396 (19,818) -1.49% 5 Mebane(4) 1,434,537 1,395,744 38,793 2.78% 4 Meadowmont(5) 893,274 873,845 19,429 2.22% 6 Eno/Durham(6) 597,111 614,551 (17,440) -2.84% 8 Carrboro(7) 1,826,038 1,846,644 (20,606) -1,12% 2 Southern Village(8) 389,066 377,437 11,629 3.08% 9 Oakdale(10) 1,609,723 1,641,382 (31,659) -1.93% 3 10,773;484 10,789,358 (15,874) -0.15% LBD l 07/01/2411/30/24 07/O1/23-11/30/23 Rams Plaza(2) 1,027,432 1,266,704 (239,272) -18.89% 1 i Chapel Hill North(3) 28,795 30,459 (1,664) -5.46% 6 Mebane 4 ( ) 32,852 4,651 28,201 606.34% 5 Meadowmont(5) 72,982 65,075 7,907 12.15% 4 Carrboro(7) 435,133 394,001 41,132 10.44% 2 Southern Village(8) 15,743 15,669 74 0.47% 7 Oakdale(10) 332,025 343,264 1,944,962 2,119,823 (174,861) -8.25% TOTAL 12,718,446 12,909,181 (190,735) -1.48% 5 i I i I'! 2R 3E 2: 3E 3ry°� 2° 2° X 2.° 9 {gy{dQ l e 2: 2R 2: V V 2E � 9 9 2° 2: � 2: 3R 3R � 3: O o �m-1 it O W W O m O M a 0 IMiI, N O N N M � tmvl N M toil N M O N tmO M c M M a C Of M N b W. 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W a a m o Q > 0 c m V m 0 0 ��o� ¢ Q c m o m r al' ^ uNi c coi v9 u Q m u U u m 9 U 1~0- o y 0.' O y 2 -� m g d c x m y 3 e o Yn -.m`a 3 c m a v u e c o c u ie m w m a a v a c m Ci O 'O_ sv� o o �N m m C O O c c c E m m m m F Z O u Q 0. A O � y:x O C Q U Z l7 U 3 �i ❑ m 6 a H m V N N w O > 4 V n m m � H N N � N N N N H N N N N N N N N N N tJ l C m m X E I i II i I ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: January 21,2025 Agenda Item #6 Regular Session X Presenter/Information Contact: Ron McCoy Subject: DECEMBER 2024 Monthly Financial Reports � Attachment(s): 1. Attachment"Comparative Statement of Net Position for December 2024". 2. Attachment "Comparative Statement of Revenues, Expenses and Changes in Net Position for December 2024 and 2023." 3. Attachment"Comparative Statement of Monthly/Year-to-Date Retail Sales by Store." 4. Attachment"NC Statewide Report of Spirituous Liquor Sales." I Brief Summary/Explanations: 1. Comparative Statement of Net Position (Attachment "Page 311): Total cash held by the Board in December ($4 643,441) increased by $94,722 (2.08%). The Board's largest current asset-inventory- ($4,956,398) increased by $148,785 (+3.09%). As a result, trade accounts payable ($1,554,272) increased $223,485 (16.79%). Other current liabilities($2,269,110) increased by$156,832 although long term liabilities($3,649,875)decreased by -$390,560. Year-to-date income ($220,479) decreased -$329,377, down -59.90%from the previous year. 2. Comparative Revenue,Expenses and Changes in Net Position 2024 to 2023 (Attachment"Page 4"): Calendarization was a prime consideration when comparing 2024 sales to the previous year. December 2023 had five full weekends(compared to this year's four)including the Fridays-Saturdays. j Nevertheless, with total sales of$3,493,539,2024 sales were down just -$96,468, (-2.69%). Payroll expenses ($331,811)were down -$73,434, (-18.12%), due primarily to"retention pay" paid in November of this year versus the first week of December in 2023. Operation expenses ($145,630)were also down due to the calendar(-$19,493, -11.81%). As a result,net income for the month(after depreciation) ($202,431)was up 36.03%. i i Page 1 of 6 pages i ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: January 21,2025 Agenda Item # 6 Regular Session X 3. Attachment I'D" Comparative Statement of Monthly/Year-to-Date Retail Sales by Store (Attachment"Page 5"): Retail store sales of liquor($3,104,430)were down-$75,115 (-2.36%), Only Southern Village (8)(up$15,507, 12.84%)and Hillsborough(up$471,0.221/o)had sales greater than the previous year's. Carrboro(7)saw the largest decrease(-$28,030, -5.41%)followed by Mebane(4) (-$24,759, -5.06%). Commercial LBD sales ($388,694) were down -$16,461 (4.06%). Ram's Plaza (2) had the greatest decrease (-$37,850, -17.83%) while Meadowmont(5)declined-$1,439 (-8.36%). Chapel Hill North(3)increased by$6,189(166.52°/u),followed closely by Southern Village(8)($6,149, 139.83%). Total bottles sold in December(198,616)were down -7,955 (-3.85%). Retail store sales for the year declined -$90,989 (465%). Carrboro (7) saw the greatest decrease (-$48,635) while Southern Village had the greatest increase (+$27,136). Year-to date LBD sales were down-$191,322(-7.58%)with Ram's Plaza(2)experiencing the largest decline (-$277,122, -18.74%). 4. NC Statewide Report of Spirituous Liquor Sales (Attachment"Page 6"): Orange County ABC Board remained in 131h place among all ABC boards, accounting for 1.69%of total sales in the state. 34 Boards with sales greater than$1 million earned $154,978,771, 75.12%of total sales($206,317,967) in the state. While sales for Orange County ABC decreased -2.55%, statewide sales increased slightly (0.91%) with the top-level boards increased an average of 1.73%. Ali Action Requested: 1. Consent Agenda Item. 2. Review and discuss as needed. I I Financial Impact: See Above Staff Recommendations/Comments:None I I Page 2 of 6 pages i Orange County Alcoholic Beverage Control Board Comparative Statement of Net Position As of DECEMBER 2024 and 2023 Assets 2024 2023 Variance Current Assets Cash-Truist 0 861 (868,837) Cssh-Roxboro Savings(closed) 0 344.209 (344,209) Cash-First Nei 2,969,541 3.317,873 (348,132) Cash-5/ Bank 1.151,438 0 1,151,438 Capital Management Trust 505,362 a 505.362 Cash-Store Change Reserves 17.100 18,000 (900) Tots]Cash&Cash Equivalents 4,643 441 -4.548 719 94.722 2.08% Accounts Receivable 2,076 7811 1,288 Prepaid Expenses 02,862 101 (12.934) Distributions(Prepaid) 0 0 - Security Deposits 20.736 20.736 Inventory 4,956,398 4.007,613 148,785 3.09% Inventory(bags) 65,401 54,507 10,894 Leese Asset 2,112,828 2,112.826 - 7,250,301 7,102,268 148,033 j Total Current Assets 11,893 742 -N.650,967 242.755 Property&Equipment Lentl,BUIWings$Improvements 13A62,921 13,170,827 12,094 Vehicles&Equipment 2,5B0,620 2,188,698 391,922 Total Property&Equipment 15,763,641 15,359,525 404,016 Less:Accumulated Depreciation (4,735,626) (4,286,%4) (449,562) Accumulated Lease Amortization (804,091) (568,570) (235,621) Net Property&Equipment 10,22 8824 10.504,891 (261.067) Other Assets(Pension) Deferred Outflow Asset(OPEB) (128.969) (185,078) 55,709 Pension DefenalslNet Pension Asset 724.227 677,808 46,619 Defamed Outflows of Resources 301.837 254.569 47,078 N,885 .746,.E 550,406 Total Assets 23,014,461 22.902,387 112,084 Liabilities and Equity Current Llabili6es 2024 2023 Accounts Payable Trade 1,554272 1.330,707 223,485 16.70% Other 131,384 135,786 (4.402) 1,685,656 1,466.573 219,083 1494% Excise Taxes 795.818 817,809 (21,991) -2,69% Olher/Seles Taxes 224,289 230,199 (5,010) -2.57% Payroll Liabilities 141,964 121,738 20.226 Payroll Accroals 119,160 97,792 21,368 Accrued Interest(lease) 2,924 3.370 (455) 1,284.1 5 1.270.917 13,230 1.04% Other Current Liabilities Net Liability(OPEB) 333.847 445,718 (111,871) Net Pension Defenal 1,681.271 1,413,742 267,629 Deferred Inflows of Resources(Pension) 18,437 19,721 (1,284) Lease Liability(current portion) 235,555 233,097 2.458 2,269.110 2.112278 156.832 Long Term Liabilities NOW Payable(First Hor¢on) 2,267,154 2,424,973 (157,819) Long Term Debt Adjustment(is ase) 156,854 154002 2.852 Lease Liability(long tens pouter) 1,225,867 1461,460 (235,593) 3.649,875 4:040:435 (390,560) Distributions Payable to taw Enforcement 0 0 Payable is Education 0 0 Payable to County 0 0 _ Total Curren91-T Liabilities 0 0 Equity Balance Beginning of the year 13,905.186 13,462,308 442,876 Add Income(Loss)Yeamo-Date 220,479 549.856 (329,377) 39.90% -- Balance End of the Period 14d25,665 14,012,164 113.501 Total Liabilities&Equity 23,014,461 22,908367 112,094 3 Orange County Board of Alcoholic Beverage Control Comparative Statement of Revenues,Expenses and Changes in Net Position For the month of December,2024 and 2023 December December $ % Sales 2024 2023 Variance Variance Retail-Liquor Sales 3,104,430 3.179,545J(27..""'6601) -2.36% Wine/Barrels Sales 415 5,307 -92,18% Commercial/LBD/Mixed Beverage-Liquor Sales 388,694 405,155 -4.06% Total Sala& 3,493,539 3,690,007 -2.69% Taxes Based on Gross Sales 802,683 824,990 -2.70% Net Sales 2,690,856 2,765,017 -2,68% Cost of Sales(inc.breakage/adists.) 1,860,605 1,907,206 -2.44% Gross Profit 830,251 857.811 -3.21% Payroll&Related Expenses Salaries&Wages 229,633 283,773 (54,140) -19.08% Payroll Taxes 16.261 20.564 (5,303) -25.80% Emp Retirement 24,537 31,412 (6,875) -21.89% Health Insurance 41,024 44.958 (3,934) -8.75% Retiree Health Ins 14,719 13,512 1,207 8.93% Human Resources" 643 4,934 (4,291) -86.97% NO 401k 5,026 5,265 (239) -4.54% 1 Processing fees 978 837 141 16.85% Total Payroll&Related 331,811 405,245 73,434 de.i2% Operating Expenses Board Members/Meeting/Travel/Training 1,047 425 622 146.35% Rent 6,950 4,300 2,650 61.63% Lease Amortization 19,627 19,627 - 0.00% Repairs&Mainl. (Bldgs) 1,312 1,042 270 25.91% Repairs&Maint.(Equip.) 303 1,379 11,076) -78.03% Utilities,Telephone and Internet 9,955 11,295 (1,340) -11.86% Insurance-Business 8,472 7,622 850 11.15% Store Expenses,Supplies and Bags 12,222 21,300 (9,078) -42.62% III Trawl/Mileage Reimbursement - - 0.00% Of calWarehouse Supplies&Expenses 1,682 903 779 86.27% Ext.Maintenance Services 1,945 2,382 (437) -18.35% Contract/Service,Agreements 9,979 91688 391 4.08% Postage 530 371 159 42.86% Professional Services 1,046 4,275 (3,229) -75.53% DueslLicenses/Fees 500 281 219 77.94% Credit Card Processing/Bank fees 60,184 68,823 (8,639) -12.56% Training/Education/Meeting 380 380 100.00% Burglar Alarm&Security 615 735 (120) -16.33% Vehicle Expense 520 2,087 (1,567) -75.08% Uniforms 107 - 107 100.00% Interest(Debt Service) 5,036 6,183 (147) -2.84% Interest(Leases) 2,923 3,379 (456) -13.50% Cash over/short 295 170 125 73.53% Contingencies/Misc. 0 44 44 -100.00% Total Operating Expenses 145630 ' 165123 19493 -11.81% Total Payroll/Operating Expenses 477441 570,368 92,927 -16.29% Income from Operations 352,810 287,443 65.367 22.74% i Other Income Investment income 1,910 416 1,494 359.13% Miscellaneous* - 0.00% Total Other Income 11910 416 1,494 359.13% Net Income Before Distributions 354,720 287,659 66,861 23.23% Statutory Distributions: Law Enforcement(5%) 15,334 14,720 614 4.17% Alcohol Rehabilitation&Education(7%) 24,250 21,750 2,500 11.49% Total Statutory Distributions 39,584 36,470 3,114 8.54% Net Income Before Profit Distribution 315.136 261.389 63.747 25.36% Profit Distribution; i Orange County-General Fund 70,000 66,667 3,333 5.00 Net Income(Loss)before depreciation 245136 184722 60,414 32.71% depreciation(non-budget dam) 42,705 35,007 6,798 18.93% 202,431 148,815 53,616 36.03% (profit percentage) 5.79% 4.15% Year to Date Sales Comparison (current) (current) Sales FY 2025 FY 2024 Change % Retail Liquor 13,877,914 t3,968,903 -0.65% Wine Sales 1,745 31,321 (29,576) -94.43% LED Sales 2,333,666 2,624,976 191,322) -7.511 Total Sales 16,213,315 16626,202 311,867 -1.89% Netlncome fYTD) 220,479 1 549,856 329377 -59.9D% 4 Orange County Board of Alcoholic Beverage Control Comparative Statement of Monthly and Year-to-Date Retail Sales by Store For the month of DECEMBER 2024 and 2023 Monthly Liquor Sales/YTD Sales Ranking Retail Sales � Ol 2 store number 12/ / /412/31/24 12 01 23-12 31 23 di ere/ / / / nce %Increase by sales Hillsborough(1) 212,443 211,972 471 0.22% 7 Rams Plaza(2) 497,387 513,493 (16,106) -3.14% 2 Chapel Hill North(3) 388,643 396,137 (7,494) -1.89% 5 Mebane(4) 464,150 488,909 (24,759) -5.06% 4 Meadowmont(S) 229,645 236,037 (6,392) -2.71% 6 Eno/Durham(6) 171,202 174,888 (3,686) -2.11% 8 Carrboro(7) 490,272 518,302 (28,030) -5.41% 3 Southern Village(8) 136,232 120,725 15,507 12.84% 9 Oakdale(10) 514,456 519,082 (4,626) -0.89% 1 3,104,430 3,179,545 (75,115) -2.36% LBD Rams Plaza(2) 174,487 212,337 (37,850) -17.83% 1 Chapel Hill North(3) 9,906 3,717 6,189 -17.83% 6 Mebane(4) 4,988 1,434 3,554 247,82% 7 Meadowmont(5) 15,774 17,213 (1,439) -8.36% 4 Carrboro(7) 91,617 90,329 1,288 1.43% 2 ' Southern Village(8) 10,546 4,397 6,149 139.83% 5 Oakdale(10) 81,376 75,728 5,648 7.46% 3 388,694 405;155 (16,461) -4.06% TOTAL 3,493,124 3,584,700 (91,576) -2.55% Total Bottles Sold 12/O1124-12131/24 12/OS/23-12/31/23 "Minis"(50 ml) 76,696 111,987 (35,291) -31.51% Retail 108,040 79,361 28,679 36.14% LBD 13,880 15,223 198,616 85% 82% 2D5,571 (7,955) -3. Year-to-Date Liquor Sales Ranking j Retail Sales Awe b 1 07101/24-12/31/24 07/01/23-12/31/23 difference %increase b sales Hillsborough(1) 1,038,705 1,014,507 24,198 2.39% 7 Rams Plaza(2) 2,385,281 2,421,317 (36,036) -1.49% 1 Chapel Hill North(3) 1,698,220 1,725,532 (27,312) -1.58% 5 Mebane(4) 1,898,688 1,884,653 14,035 0.74% 4 Meadowmont(5) 1,122,919 1,109,882 13,037 1.17% 6 Eno/Durham(6) 768,313 789,439 (21,126) -2.68% 8 Sanborn Village 2,316,311 2,364,946 (48,635) -2.06% 2 Southern Village(8) 525,298 498,162 27,136 5.45% 9 Oakdale(10) 2,124,179 2,160,465 (36,286) -1.68% 3 13,877,914 13,968,903 (90,984) -0.65% LBD 07/01/24-12/31/24 07/O1/23.12/31/23 Rams Plaza(2) 1,201,919 1,479,041 (277,122) -18.74% 1 Chapel Hill North(3) 38,701 34,177 4,524 13.24% 5 Mebane(4) 37,840 6,085 31,755 521.86% 6 Meadowmont(5) 88,756 82,288 6,468 7 86% 4 Carrhoro (7) 526,750 484,330 42,420 8.76% 2 Southern Village(8) 26,289 20,065 6,224 31.02% 7 Oakdale(10) 413,401 418,992 (5,591) -1.33% 3 2,333,656 2,524,978 (191,322) -7.58% i TOTAL 16,211,570 16,493,881 (282,311) -1.71% 5 i I ICI �I �° 0r1 �moOO xmOn a.ae �e ;naernrvara: xmramm: M ;rvme � xM arel 1 4 .- ea Nmm m n0 Ot Vl ei .4 a b th H OO m l4 � e 1 I q N � m m e; N n m ry m m•- n ry N .r a a m m .-! m m M � � n m rva � m .im � rv �:� mnus � .`Sma Ne v� m MN � n "� �mmmmm m "� � O1 I m m m m n o a n m ry o m -m m m o o ry �n ry m m r 0.ti ri ry o n o �dl .ti v N ro rid i .am � m � '.gym ,-! .-� .+ n � .. ago "� o •Q a n o m a1 VI "dm na an oQ�oam m ml.'o m 'Y�`�,Nd� mwa �vm a � tivi as in ry � -. mrvo m m .-+ .+ m m oRm m �n'•.a m a� am °a T o m m n a N .+ .-! .+ o o .y a `m o Y 0 Q N N W h ri tO b 1!1 m M M m }YI"Ni IV N N N N N rl N N cl rl N N eti ei ri r1 r1 ti a� 7 .p `j 5 �i ON gy " a M T N N n oy N m O m vi rl m m y ry m O m m m m O 1p m m a m m (!� m p �p N -F 14 0 .6 ei m p M a a m N N M 1O a1 Gq� V fff111�V��� m uN1 O vnl p1 pml tpp r O N tmB vp1 M N m ai N O cl' m N N a m m N � N eYyf N 10 rl N yy W OO r N(11 1pa' N riVQ1 aT' V1' fll �yq ri N N IYI O y n O N N ri 4 `I g q N O Ifm'! n O O m vm� M N V Qj N M N M M N t�l ei N M N n m m m n m a h vl y yl ei '4 rl e'I ei n m m N O V b a N mryry F Opa!N m N y m O M (aV N M O V1 M p mf 10 p] el n N h O i y N M M r T n fi m r N m N;N O N l0 M T W N m S a N O to N V W Ya1 m M m rl OyyI ryp ti V l0 6 ei ei rl T M Q�1 O le n N VI pp R W 0 VI h e-I IO ryp� Imp al rl p� ei N' n vrl la M a l W eY vml .mi a �m'1-Y1-.'N t00 M N S T O] 1N0 W n 1nG tm0 N N ei O O O Om1 O n q a SyR N N ri Yf ul vl (11 M M Ivl ttl Yll:;M N N N N ei ei .ti .ti r1 ei N fl ei rl 'I .49 ei NN M e Q x m M N o mo m N eryryi O m O N m qm n ryry pp O paap�� N N qqm n a m M T N m N N m m n ' m m a N V a W O m m 0 eN4:Oi O n N m O N M 0 O N Oh O Vnl O Oj N O n N Yal a1 py R h b Vl. O n.W O m ai a N 01 M 1tt�1 N VI aaaa�� m (mom mro On ri 0m6 M m -1 M mN -1 b N N m W 40 t0 (NviImM1 IMw V CO t0 V M O O O [O mm I^ Q � N�ri ri N N N rvf M M l/1�'i ttl N t`t N N N N N CI �-1 ei rl e�'I �-1 eti ti ei N ti r1 � tp Q yj m „ I aN F ���iii N O r ri o N m la tp N OI N I!�� m m aN dNMNm OOan leMMa OmV1 eNi an aN1 wtmi u'mT1 TOi Om pall MMN VNfN mmO Fn mM MN Nfi mGl ap m1O am nO mN 1OO Oa mp� Mm M m am 1p ri fn MO1 mmO NmmO mNNN bbNN mMlti Nd IO m m M M N a N � m r O m O n m M O O qq LL ®❑ O1 VI rl �-1 ti ei el I� m ry 0 m ! i ry .�! m o o n m m .�! 'Q 1 O g o o m m m m r m o r a �m m n m m m r �o 0 3 m o m m ry m to r ry o � m .ti � moaiommm -omvinlrimri vi � !� o � ooi rci ri au isev mNvry wLmn m L.mimvryin . vmi "� rvoww �rwlmon � aroi m ,myoo .' a i r C qqqqqq O O 1� Ifl 10 N N M M ll m M M!(YI N N' '{ ry n a r H I = go � II a y u 1 a s u u mum uuI m m c N ry Q Q m 6 m n m U m Um V V V U 0 O c c w _¢ Q ¢ m gaua O m 0 mQ `v ¢ ¢ a mu�pu ¢ a ��� � c aQ ? u em�ut cc cam c¢ c� ms N � vai, N E E EN ! N U tl -E ¢ `o a E u _ ¢ Q U u m o a e v a u ¢ a o ° o _ Q iy ati' a vryi N A C w m V N c w �c a o v cg u .� qc E h 1 a h N m Q '00 o u y 43 w e m a o a o uS � � 3t� zi= ou � tgL7 � 'n.4iSo m3F � � u" z" u` 33moina S � m .^h ',-' rn y� i � q N N M V m 1a r m m epi e~1 e1 el ei emi em1 enl em4 emi N N N N N N N N N N M f~ll M (II lail p ti o i i ! i ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: January 21, 2025 Agenda Item# 1 Regular Session X Closed Session I Presenter/information Contact: Tony DuBois j Subject: Management Reports as of 1/16/2025 1. Law Enforcement Reports i Law enforcement reports are in person at the meeting. 2. Kentucky Barrel picks and Distillery Tour Recap i One Barrel was picked out at Woodford Reserve and one was also selected at Angel's Envy. Tours of Old Forrester, Buffalo Trace, Four Roses and Michter's on the same trip. 3. BOCC Meeting March 11 for report The Board is scheduled to update the County Commissioners on March 11 and this is usually a great time to remind them how much we return to the community, law enforcement the county fund and the living wage commitment. i 4. Professional Theft Ring j The Oakdale store was hit by a professional theft on January 10'h. They targeted expensive Don Julio Tequila. Stores are moving it behind the counter to try and stop the thefts. Durham and Mecklenburg counties have done the same thing. 5. New Product Classification* American Single Malt Whiskey is the first new product category added in the past 52 years. The federal regulations are 40 pages long so I attached a summarized bullet pointed attachment. i I I 6. 2026 Meeting Schedule and Recurring Topics* The meeting schedule for CY2025 along with recurring topics is attached. 7. Property Update There will be an update at the meeting 8. Warehouse Tour Racking was installed in the warehouse to organize the ever-expanding product selection, mostly in Tequila and canned cocktails. Let's spend a few minutes in I the warehouse to look at the expansion. *Items have corresponding attachments Page 1 of 1 pages For the first time In over 52 years the U.S.Government is adding anew Type of whiskey to its regulations:American Single Matt Whiskey.On December 18th,2024 TTB(Tobacco,Tax and Trade bureau)officially added the new Standard of Identity to Part 5 of the Code of Federal Regulations with an effective date of January 19th, 2025 that clearly defines the category and protects its producers and their products.That definition stipulates that American Single Malt adhere to the following production standards: MADE FROM 100%MALTED BARLEY DISTILLED ENTIRELYAT ONE DISTILLERY MASHED, DISTILLED AND MATURED IN THE UNITED STATES OF AMERICA MATURED IN OAKCASKS OFA CAPACITY NOT EXCEEDING 700 LITERS DISTILLED TO NO MORE THAN 160(U.S.) PROOF(80%ALCOHOL BY VOLUME) BOTTLED AT 80(U.S.)PROOF OR MORE (40%ALCOHOL BY VOLUME) it I I i I I I i i i i ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: January 21,2025 Agenda Item #8 Regular Session X Closed Session_ I Presenter/Information Contact: Ron McCoy I Subject: Mid-Year Budget Amendment for Fiscal Year 2025 Attachment(s): 1. Attachment: "Mid-Year Budget Amendment FY 2025" 2. Attachment: "Revised Annual Budget/Worksheet for Fiscal Year 2025" I Brief Summary/Explanations: i 1. Mid-Year Budget Amendment for Fiscal Year 2025: i The following revisions to the annual budget for fiscal year 2025 are recommended for the Board's consideration and approval based on examination of the budget at mid-year(12/31/2024). Sales to date were less than 1.00%above those projected as were related expenses (taxes and cost of sales).Budgeted funds for payroll expenses had a surplus of approximately 2.17%at mid- year.Therefore, neither sales nor payroll were adjusted as part of this amendment. Section 1 Projected expenses for repairs and maintenance for buildings and equipment have been decreased(47,000, -$2,813). Professional fees for legal and audit services have been decreased (-$4,000)as have credit processing fees(47,000)and vehicle expenses (45,000). Expenses for uniforms (+$3,200)and cash over/short(+$500)have been increased. The net impact on working capital retained/change in net positions is an increase of$22,113. I Section 2 Previously allocated funds for the new warehouse delivery have been increased(+$2,636). Additionally,a net capital gain of$5,000 based on the trade-in value of the old warehouse truck has been added to the budget. Funds intended for security camera upgrades have been decreased (-$25,000) as these capital improvements have been postponed to the next fiscal year. A replacement inventory hand scanner for Store 002 has been added to the budget(+$2,090). New warehouse storage racking ($23,875)has been added to the budget as well. New display shelving has been added to the budget to accommodate increased consumer demand for canned products at Stores 002, 003, 004, 007 and 010 (total: +$23,512). The net impact on working capital retained/change in net positions is a decrease of$22,113. Page 1 of 4 pages i I ORANGE COUNTY ABC BOARD—AGENDA FORM i Meeting Date: January 21,2025 Agenda Item #8 Regular Session X Closed Session_ i 2. Revised Annual Budget/Worksheet for Fiscal Year 2025: The revised annual budget worksheet shows the current year budget and changes related to the mid-year amendment. Mid-year increases to working capital/change in net position (net decreases in expenses or increases in income) are recorded in green font. Increases in expenses resulting in decreases in working capital/change in net position are recorded in red font. The mid-year amendment is a "net zero' adjustment to the budget in that recommended increases and decreases to the budget are off setting. i II III Action Requested: 1. Review and discuss as needed. 2. Vote approval of budget amendment. Financial Impact: See Above Staff Recommendations/Comments:None r i _ I I i Page 2 of 4 pages I ORANGE COUNTY ABC BOARD 'I 1 I BE IT ORDAINED by the Orange County ABC Board that the following amendment be made to the annual budget ordinance for the fiscal year ending June 30,2025. Section 1 To increase adjustments to operating expenses based on mid-year performance evaluation. Increase decrease Repairs&Maintenance(Buildings) $7,000 Repairs&Maintenance(Equipment) $2,813 Professional Fees(audit and legal) $4,000 Credit card Processing Fees $7,000 Vehicle Expenses $5,000 Uniforms ,200 Cash Over/Short $3 500 Working capital retained(Change in net position) $22,113 I I Section 2 To adjust projected capital outlay based on actual expenses. increase decrease Delivery truck(Warehouse) $2,636 Inventory Scanner(Store 002) $2 090 Storage Racking(Warehouse) $23 875 Display Shelving(Store 002) $4 422 Display Shelving(Store 003) $5,690 Display Shelving(Store 004) $4 757 Display Shelving(Store 007) $3 497 Display Shelving(Store 010) $5,146 Security Camera Upgrades(office) $25,000 Gain on Disposal of Asset(warehouse truck) 5,000 Working capital retained(Change in net position) $22,113 I i i Copies of this budget amendment shall be furnished to the Clerk of the County of Orange County,the NC ABC Commission,and to the Budget Officer and the Finance Officer for their direction. Adopted this 21st day of January 2025 l Judson Williamson, Orange County ABC Chairman Page I of 1 lO25 .,.a ROD 2025 ORANGE COUNIV ABC BOARD "'der, eaapet Budget REVISED Annual Budget for Fiscal Year 2025 1 Budget gmentl. Amend. Budget (1oars024 eat's/ie51 Salsa: 11les iG,8I9,0 E6,859,820 WaIN'/1gIxIN 34,0* 0 39,000 LOB 4,979,105 4,979,185 Gross Saks 31,033,005 31,833,005 less:Taxes on Gtms Saks: Rekwalez 7p01,175 7,401,175 Nel3ales: 24,431,830 24A31,830 Uas:Coslal Sales [os[ofgaotls sold pnc lmen[oryatlluslments] 16,457,665 16,957,665 G-,g,Iht 7,974,165 7,974,169 payroll and Rekkd Forenaes Salaries and Wages 2,942,930 y225JSS payroll Tams 225,235 R5,135 Rup rommwasith 345,795 345,]95 Group HealGoup Innis S78,I50 5]8,]50 Retireeessage-lnsalance t]3,CM 1]2,m0 Hyman PeeOYrtes 3510 25, 0 901k ]g63630 ]Q6363a Pmal Bran kls 9,9I5 0,215 Taal payroll related expenses 4,370,215 /,3]0,215 UperelinO ERMnses I Board Member/Meeting Expen o/Traeel 0,M0 a," Rent 65,OW 65,OB0 Leacemsmuh um 245,000 245,000 Pepol"Malnknam¢Bldgs 42,825 00a01 35,WS Re Pairs&Malmename.Equlp 24,PW (2833) 21,687 ,upple,Telephows,?nacrer 124,020 124,020 arcane.I....na 10S,695 103,695 Stare Beaulieu,Sags&Expected 195,WD 195,ND Emwnyee Travel 2,000 zDOO Offire Supplies&Expenses 28,500 E8500 Warier Malnt Services 32,W0 32,000 SIM.Agreemems Gashf/eQ Its'.0 115,W0 Postage 4,2W 4,2W Pmfeownal Foes lemur and?.,all 30'W (urban MOO(` Beer&So orriclons 4020 4m0 GMI[CSN Pmcesslnwmaktces 570,695 IJWO) 5]1,695 Training and EduertioNMeebng 15p00 ISNO Burglar Alarm and St.dry 7,500 J,S. .hWa Expense 20," 58001 is'.. Unikrms 2,800 3200 6,W0 Debt SerWee interest Exp) 59,3I5 59,175 InI.Mprer.r) B.,450 41,450 om OYer/Sbmt G. 1. I,OW Eantingenc.deffire Sao SM 1,749.360 1,727247 Operating lmom0 Bases) II 1,854,SR9 1,8]6,]02 Olba lnnnme ImerestIncome 4W0 btbermame z,WD Total other Income 35Po Sgu ,000 Begun Net]mama Before elArlb'a ;BS7,590 1 g]g]02 Btalulory Dlattlbutlmu Law EnfOrtement WOOD 184,000 Alcohol Rehab&Etl ]91'Wo 291W0 4I5000 4]S,WO OIMrOisklbutbna ...Be Caurs"so,Fund OUO,aW 840_,gu0 "awl Ouatrucalm, 1,315,ag0 1,315,W0 Net Income After Motors 542,590 564p03 Capital BUGGY Wasurnme delhrery tmd 130p00 2636 133.036 Security(Pummupgodue 25,W0 E10gb 0 Scanner(Stare W2;Galcom) 3090 3,090 W"19(St reap Irph. H8]5 23,BJ5 ShNHng(Sears W2;Ofm[a,OPnnern) 9422 5,690 Shelving(Store W3;01mb,Outland 5690 5,690 SM1eleing(Store BOB;Osce,cudedInmem) q5] 4491 SOdisease(So..ore W];.b1by.11.111 5146 3,99] SO disease(Store 010;Dispky 0ptlans) 5346 5,196 Debl Serelm(prscipth) Had Hortme(Mebane) I'D IS 68 5 Total capital expenses 312,255 339368 copf auumbts Gain an disposal of truck lwarebouse) APpcomatM food Go[.me 1312,2551 1312,3551 Waking CaplW RMalnad (r,Ppcaprod"Fond O11aoa0 UnresWctedl S4i,590 54E,590 Oopreclm,m(nan braboury(tem) 435,Wp 435,�W0 107,590 ]11],590 i HILLSBOROUGH POLICE DEPARTMENT a � 127 N. CHURTON ST.HILLSBOROUGH,NC 27278 l • OFFICE (919) 296-9500-FAX (919) 732-2187 Chief of Police Dcrmre Hampton. Hillsborough PD ALERT Activities 2024 :ACTIVITIES Jan-Mar Apr-Jun, Jul-Sep pet-Dec 2024 TotaT s On Premise Compliance Checks 12 ? 8 0 20 Off Premise Compliance Checks 4 ? 10 12 26 Total✓tPremise Checked 16 ? 18 12 46 ! Surveillance/Saturation Operations 1 ? 2 4 7 Checkpoints 0 0 0 0 0 On/Off Premise Inspections 0 0 0 0 0 Trainings 0 0 0 0 0 Meetings Other 0 0 1 0 1 i ENFP,,g', E ENT ACTIONS ? i Sales to Underage 2 ? 5 2 9 •, DWI 0 0 0 0 0 Other Violations 0 0 1 1 2 i Alcohol Possession Charges 1 0 1 0 2 Controlled Substances Violations 1 0 1 0 2 Inspection Violation 0 0 0 0 1 0 Inspection Warning 0 0 0 0 0 'FUNDINCa/Hovers ABC Funding Used $720 $ $1,350 $1,350 $3,420 OC Partnership Funding Used 0 0 0 0 0 Hours engaged in ALERT activities 16 30 27 73 *Assisted other agency with operations 2024 Challenges Significant staffing shortage. We polled to see officer interest in ALERT. Low officer participation. We increased the pay for officers working ALERT operations from $45/hour to $50/hour in October. Underage buyer shortage. We reached out to Chapel Hill to share buyers. Halfway through the year our ALERT Coordinator left, and then I took over. Although this has been a challenge, it gives us the opportunity to create an efficient process that can be easily replicated. 4025 Plans/Goals: ✓ Bringing back ALE inspections. ✓ Developing an ALERT team for our corapliance operations and inspections. 127. North Churton St. Hillsborough, NC 27278 (919) 296-9500 r HILLSBOROUGH POLICE DEPARTMENT P i 127 N. CHURTON ST. HILLSBOROUGH, NC 27278 r IDS Ir�i co OFFICE (919)296-9500—FAX (919) 732-2187 I o A i Chief of Police Duarte Hampton.. ���,,�� W` i I ✓ Continue networking with other agencies within Orange County for underage buyers. ✓ Start doing joint DWI Checkpoints. ✓ Continue networking with other agencies within Orange County for Join Operations. Due to recent administrative changes,we are working to get these items purchased for our ALERT team. I 1. Portable Breath Testers (PBTs) - our current testers are many years old and starting to have failures, and we do not have enough to fully outfit our new team members. We would like to purchase 6 new PBTs at a cost of$650 each. 2. Guardian Angel Shoulder Lights - We have tested out these lights and found them to be a very effective tool for traffic and DWI enforcement. These lights mount on an officer's shoulder and serve as a hands-free flashlight and have several warning light modes to increase visibility and safety. j We would like to outfit our entire patrol division with these lights-18 at$90leach. 3. Tint Meters-We would like to purchase 5 new tint meters to ensure all ALERT team members have a tint meter in their vehicle. Tint violations are very common and having a meter to assess the amount of tint is critical to enforcement. 5 at$200 each. i i I i i i i I, li i i I I 127. North Churton St. Hillsborough, NC 27278 (919) 296-9500 ALERT Operation 2-23-24 The operation resulted with 1 violation at the Valero's on US 70 West in Mebane. Cashier Patel did not ask for ID and completed the purchase, he was cited and released without incident. The report for this violation can be found under 24-01083. The following businesses were checked and passed with compliance,ABC 6, Mountain View Shell, Pantry,ABC 1, Handy Andy's, Farm and Garden,John grille, Efland Supermarket, Popp shoppe, M Mart, Hillsborough BP, Food Lion, and the DNG Mart. i Underage drinking-Party in the county 3 23 24 1 I On 03/23/2024 Deputies responded to 900 Sesame Rd regarding a suspicious condition. Upon arrival, I was met at my patrol car by the caller Mr. William Kitchen who called to report of a party happening across the street. Mr. Kitchen stated he saw people who appeared to be intoxicated get inside the vehicles and try to leave. As I walked up to the residence there were numerous vehicles trying to leave the property with multiple occupants inside, so I asked them to wait and made contact with each driver. All the drivers were asked to give a breath sample to make sure nobody was under the influence and driving. After collecting a breath sample from everyone driving, two of the drivers blew over 0.00 and I collected their ID and car keys and told them to sit tight. The sober individuals were able to leave and the two individuals who blew Positive on the PBT were told to have a sober adult come pick them up. After talking to the drivers Mr. Saket Yellapantola who blew a 0.03 and Mr. Visua Kurapati who blew a 0.08 1 noticed a female who appeared to be extremely intoxicated. Ms. Disha Jawali was checked by EMS and then transported to UNC Hospital for further care. Everyone was verified to be at least 18 years of age or older and left the property with a sober individual and the alcohol that was found in i the back of Mr. Visua Kurapati vehicle and was dumped out by deputies. i Mr. SaketYellapantola who blew the 0.03 was the owner of the Hyundai Kona. Mr. Visua Kurapati who blew the 0.08 was the owner of the Toyota Sienna. i ) ALERT Operation 5-17-2024 I Conducted an ABC Compliance Operation in the southern part of Orange County and as a result cashier Jaylen Edwards Refuel/Cruizers, Claude Hooker Express Lane, and Rosbert Guerrero PSM Mart were all cited for the sell of a malt beverage to a person who at the time was less than 21, 24-02978 Refuel 24-02982 Express Lane 24-02983 Psm Mart The following businesses were checked and passed with compliance, Hillsborough Family Fare, Breeze thru, Calavander Food Mart, ABC 7/8/2/5, white cross 76, white cross citgo. ALERT Operation Assist Other Agency 06-28-2024 On 06/28/2024, Deputy Merritt, UB Zoe Barnhardt and I assisted the Chapel Hill Police Department and the Carrboro Police Department with ABC compliance checks in their respective jurisdictions. As a result there were 2 violations in Carrboro and 2 violations in Chapel Hill. CHPD and CPD ABC Officers handled the charges for the evening. I will be writing a Assist Other Agency report for our involvement 24-03983. ALERT Operation and DWI Saturation 11-24-24 The following businesses were checked and passed with compliance, Hillsborough Family Fare, Breeze thru, University Market, Mountain View Shell, Circle K, Food Lion, DNG Mart, Efland M i Mart, Efland Supermarket, Poppe Shop, and Valeros. There were no compliance violations as a result of this operation. I The saturation team stats are listed below: i Speeding: 2 citations 2 warnings DWLR: 2 citations NOL• 1 citation Equipment Violations: 2 warnings I i Vehicle Regulatory Violations: 1 warning Safe movement Violations: 1 warning Calls of Service related to ABC stores or ABC Board 2024 i 65 Alarm calls at ABC stores to include ABC Board 8 EMS related calls 11 Theft/Larceny Calls/Frauds Calls 10 Trespassing/suspicious/disturbance Calls 1 Domestic Call 1716 Stationary/close patrols at closing II I i i i i i i 3 I 1' AC RE D Alumni Comniittoo on Racial and Ethnic Divorsity The University of North Carolina at Chapel Hill The Alumni Committee on Racial and Ethnic ❑iversity (ACRED) Spring Meeting Thursday, April 11, 2024 — Friday, April 12, 2024 Agenda Dress is business casual attire for Thursday, April 11, and business professional attire for Friday, April 12. Thursday, April 11, 2024 FedEx Global Education Center, 301 Pittsboro Street, Chapel Hill, NC 27516. Parking is available at the McCauley Deck which is directly below the building. 5:00 p.m. Check-In and Registration Lobby 5:30 p.m, Subcommittee Meetings African American Subcommittee Room 1203 Rolanda Burney, Chair American Indian Subcommittee Room 1005 Kerry Bird, Co-Chair Jennifer Manning, Co-Chair John Brooks, Vice Chair Asian American Subcommittee Room 4003 Oliver Pau, Chair Uma Mantravadi, Vice Chair Latino Subcommittee Room 3009 Maribel Carrion, Chair 6:30 p.m. Special Subcommittee Meetings Communications Room 1203 Raquel Hudson, Co-Chair Richard Kwok, Co-Chair Melinda Mehfar, Co-Chair 10:10 a.m. University Development--A message from Vice Chancellor Andreasen I As the University continues to build upon our important mission of teaching, research, and service, University Development plays a critical role in the funding success of initiatives and programs at Carolina. We look forward to hearing from Vice Chancellor Andreasen about what is ahead for University Development. Mike Andreasen Vice Chancellor for Development 10:45 a.m. The preparation of future medical professionals in UNC MED program The Medical Education Development(MED) Program Is an intensive educational experience and challenging opportunity to gain insight into the realities of attending medical or dental school.The MED Program was established in 1974 and is designed to increase opportunities in the health professions for individuals who demonstrate educational promise and commitment to a health career but who have lacked opportunities in the past in moving toward their professional goals. As the program celebrates its 5011 anniversary, we will learn about how it develops students into more skilled scholars and insightful healthcare professionals. Katrina Avery, '84, MD '91 MED Class of 1986 Smith Ngeve '16, MID '25 MED Class of 2018 Claudis Polk Director, Office of Scholastic Enrichment& Equity UNC School of Medicine Mary Elizabeth Entwistle Director of Development for Medical Education and Alumni Development UNC Health Foundation I 11:20 a.m. BREAK I I I � r ALERT Operation 2-23-24 The operation resulted with 1 violation at the Valero's on US 70 West in Mebane. Cashier Patel did not ask for ID and completed the purchase, he was cited and released without incident. The report for this violation can be found under 24-01083. The following businesses were checked and passed with compliance, ABC 6, Mountain View Shell, Pantry, ABC 1, Handy Andy's, Farm and Garden, John grille, Efland Supermarket, Popp shoppe, M Mart, Hillsborough BP, Food Lion, and the DNG Mart. Underage drinking art in the count 3-23-24 On 03/23/2024 Deputies responded to 900 Sesame Rd regarding a suspicious condition. Upon arrival, I was met at my patrol car by the caller Mr. William Kitchen who called to report of a party happening across the street. Mr. Kitchen stated he saw people who appeared to be intoxicated get inside the vehicles and try to leave. As I walked up to the residence there were numerous vehicles trying to leave the property with multiple occupants inside, so I asked them to wait and made contact with each driver. All the drivers were asked to give a breath sample to make sure nobody was under the influence and driving. After collecting a breath sample from everyone driving, two of the drivers blew over 0.00 and I collected their ID and car keys and told them to sit tight. The sober individuals were able to leave and the two individuals who blew positive on the PBT were told to have a sober adult come pick them up. After talking to the drivers Mr. Saket Yellapantola who blew a 0.03 and Mr. Visua Kurapati who blew a 0.08 1 noticed a female who appeared to be extremely intoxicated. Ms. Disha Jawali was checked by EMS and then transported to UNC Hospital for further care. Everyone was verified to be at least 18 years of age or older and left the property with a sober individual and the alcohol that was found in the back of Mr. Visua Kurapati vehicle and was dumped out by deputies. Mr. Saket Yellapantola who blew the 0.03 was the owner of the Hyundai Kona. Mr. Visua Kurapati who blew the 0.08 was the owner of the Toyota Sienna. ALERT Operation 5-17-2024 i Conducted an ABC Compliance Operation in the southern part of Orange County and as a result cashier Jaylen Edwards Refuel/Cruizers, Claude Hooker Express Lane, and Rosbert Guerrero PSM Mart were all cited for the sell of a malt beverage to a person who at the time was less than 21. I 24-02978 Refuel 24-02982 Express Lane 24-02983 Psm Mart The following businesses were checked and passed with compliance, Hillsborough Family Fare, Breeze thru, Calavander Food Mart, ABC 7/8/2/5, white cross 76, white cross citgo. i i ALERT Operation Assist Other Agency 06-28-2024 On 06/28/2024, Deputy Merritt, UB Zoe Barnhardt and I assisted the Chapel Hill Police Department and the Carrboro Police Department with ABC compliance checks in their respective jurisdictions. As a result there were 2 violations in Carrboro and 2 violations in Chapel Hill. CHPD and.CPD ABC Officers handled the charges for the evening. I will be writing a Assist Other Agency report for our involvement 24-03983. ALERT Operation and DWI Saturation 11-24-24 The following businesses were checked and passed with compliance, Hillsborough Family Fare, Breeze thru, University Market, Mountain View Shell, Circle K, Food Lion, DNG Mart, Efland M Mart, Efland Supermarket, Poppe Shop, and Valeros. There were no compliance violations as a result of this operation. The saturation team stats are listed below: Speeding: 2 citations 2 warnings DWLR: 2 citations NOL: 1 citation Equipment Violations: 2 warnings Vehicle Regulatory Violations: 1 warning Safe movement Violations: 1 warning j Calls of Service related to ABC stores or ABC Board 2024 i I 65 Alarm calls at ABC stores to include ABC Board 8 EMS related calls 11 Theft/Larceny Calls/Frauds Calls i 10 Trespassing/suspicious/disturbance Calls 1 Domestic Call I 1716 Stationary/close patrols at closing I, i i i i HILLSBOROUGH POLICE DEPARTMENT j 127 N. CHURTON ST.HILLSBOROUGH,NC 27278 •, If 4 OFFICE (919) 296-9500-FAX (919) 732-2187A®i Chief of Police Duarte Hampton, Hillsborough PID ALERT Activities 2024 �ACTNITIE-s . JEIn-Mar, ' . ' A Nqp Jul-S® Oet-Dec 2024 Totals On Premise Compliance Checks 12 ? 8 0 20 Off Premise Compliance Checks 4 ? 10 12 26 Total k Premise Checked 16 ? 18 12 46 Surveillance/Saturation Operations 1 ? 2 4 7 Checkpoints 0 0 0 0 0 On/Off Premise Inspections 0 0 0 1 0 0 Trainings 0 0 0 0 0 Meetings Other 0 0 1 0 1 ENFORCEMENT ACTIONS Sales to Underage 2 ? S 2 9 DWI 0 0 0 1 0 0 Other Violations 0 0 1 1 2 Alcohol Possession Charges 1 0 1 0 2 Controlled Substances Violations 1 0 1 0 2 Inspection Violation 0 0 0 0 0 Inspection Warning 0 0 0 0 0 FUNDING/Hours ABC Funding Used $720 $ $1,350 $1,350 $3,420 OC Partnership Funding Used 0 0 0 0 0 Hours engaged in ALERT activities 16 30 27 73 *Assisted other agency with operations 2024 Challenges Significant staffing shortage. We polled to see officer interest in ALERT. Low officer participation. We increased the pay for officers working ALERT operations from $45/hour to $50/hour in October. Underage buyer shortage. We reached out to Chapel Hill to share buyers. i Halfway through the year our ALERT Coordinator left, and then I tools over. Although this has been a challenge, it gives us the opportunity to create an efficient process that can be easily replicated. i I 2025 Plans/Goals: ✓ Bringing back ALE inspections. ✓ Developing an ALERT team for our compliance operations and inspections. i i 127. North Churton St. Hillsborough, NC 27278 (919) 296-9500 r HILLSBOROUGH POLICE DEPARTMENT 127 N. CHURTON ST. HILLSBOROUGH, NC 27278 `. OFFICE (919) 296-9500-FAX (919) 732-2187 Chief of Police Dunne Hampton. ✓ Continue networking with other agencies within Orange County for underage buyers. ✓ Start doing joint DWI Checkpoints. ✓ Continue networking with other agencies within Orange County for Join Operations. i Due to recent administrative changes, we are working to get these items purchased for our ALERT team. 1. Portable Breath Testers (PBTs) — our current testers are many years old and starting to have failures, and we do not have enough to fully outfit our new team members. We would like to purchase 6 new PBTs at a cost of$650 each. 2. Guardian Angel Shoulder Lights — We have tested out these lights and found them to be a very effective tool for traffic and DWI enforcement. These lights mount on an officer's shoulder and serve as a hands-free flashlight and have several warning light modes to increase visibility and safety. We would like to outfit our entire patrol division with these lights— 18 at$907each. 3. Tint Meters—We would like to purchase 5 new tint meters to ensure all ALERT team members have a tint meter in their vehicle. Tint violations are very common and having a meter to assess the amount of tint is critical to enforcement. 5 at$200 each. i I i I' i I i i 127. North Churton St. Hillsborough, NC 27278 (919) 296-9500 i I I ORANGE COUNTY ABC BOARD Proposed Agenda for Open Session Tuesday February 18, 2025, 10:00am Location: 601 Valley Forge Road Hillsborough,NC 27278 Scheduled attendees: I� Judson Williamson, Board Chair Tony DuBois, General Manager Melvin Green I11,Vice Chair Angela Willoughby,Assistant GM Mike Zito,Member Ron McCoy, Finance Officer Elizabeth Carter,Member Julie Mebane,Board Secretary Jennifer Sykes,Member Earl McKee, BOCC Liaison Visitor(s): Tova Hairston, Samantha Luu,Trish Halsey,Dean Blackburn, Rubi Morales,Mary Jones,Pablo Silva,Gayane Chambless 1. Call open session meeting to order. • The Mission of the Orange County ABC Board and our employees is to serve our locality responsibly by controlling the sale of spirituous liquor,returning profits to Law enforcement,Alcohol Education,and the County Fund while providing excellent service in customer friendly,modern,and efficient stores. • Does any member of the Board have a conflict of interest or any condition or fact that might create the appearance of a conflict of interest with respect to any matters on today'sagenda? 2. Discuss proposed agenda,revise as needed and adopt the agenda. 3. Minutes of Open meeting-January 21s1,2025 4. 2024-2025 Mid-Year Reporting: 10:15-Tova Hairston-Boomerang 10:25- Samantha Luu- Campus and Community 10:35- Trish Halsey &Dean Blackburn- Carpe Diem 10:45- Rubi Morales-El Centro 10:55-Mary Jones &Pablo Silva-El Futuro 11:05- Gayane Chambless-Freedom House i i I I 5. Consent Agenda: January, 2025 Financial Reports: I i i. Comparative Statement of Net Assets ii. Comparative Revenue and Expenses for January 2025 iii. Actual-to-Budget Comparison for January 2025 iv. January 2025 and Year-to-Date Retail sales V. Statewide sales report I 6. Management Updates 7. Closed Session if needed. i 8. Board Comments 9. Motion to adjourn. �I i i, i, I i I I i ORANGE COUNTY ABC BOARD Open Meeting Board Minutes Tuesday January 21,2025, 10:00am Location: 601 Valley Forge Road Hillsborough,NC 27278 Judson Williamson Board Chair Tony DuBois General Manager ager Melvin Green III, Vice Chair Angela Willoughby, Assistant GM Mike Zito,Member Ron McCoy,Finance Officer Elizabeth Carter,Member Julie Mebane, Board Secretary Jennifer Sykes,Member Earl McKee, BOCC Liaison-Absent Visitor(s): Heather Blackwell and Jason Winn- Hillsborough Police Department Erasmo Velazquez, Carrboro Police Department Chad Boggs, Orange County Sheriffs Office Aspen Deglar-Chapel Hill Police Department Call to order:at 10:00 am,a quorum was present and Mr. Williamson,Board Chairman,called the Board Meeting to Order. Mr.Williamson read the Mission Statement: the mission of the Orange County ABC Board and our employees is to serve our locality responsibly by controlling the sale of spirituous liquor, returning profits to Law Enforcement,Alcohol Education, and the County Fund while providing excellent service in customer friendly,modern,and efficient stores. Mr. Williamson read the Conflict-of-Interest Statement. The question was asked: does anyone have a conflict of interest with respect to any matters on the agenda?All present said nay. Approval of the Open Meeting Agenda:Ms. Sykes made a motion to approve the agenda, Mr. Green seconded the motion and the vote carried. Meeting Minutes: The Open Meeting Minutes for November 19,2024, were presented. Discussion was held. Ms. Carter made a motion to accept the open session minutes, Ms. Sykes seconded the motion and the vote carried. i i� 2024-2025 Law Enforcement Mid-Year Reporting: Law Enforcement presented a mid-year update to the Board.All Law Enforcement agencies reported on the challenges throughout the past year. Presentations included procedures for conducting compliance checks,ALERT program, and BARS training. All agencies are i i looking forward to collaborating with each other and resuming additional DWI and compliance checks.After each presentation, agencies answered questions from the Board. Consent Agenda: November 2024 • Comparative Statement of Net Assets • Comparative Revenue and Expenses for November, 2024 • November 2024 and Year-to-Date Retail sales • Statewide sales report I Discussion was held. Ms. Sykes made a motion to approve the November, 2024 Consent Agenda; Mr. Zito seconded the motion and the vote carried. Consent Agenda: December,2024 • Comparative Statement of Net Assets • Comparative Revenue and Expenses for December, 2024 • December 2024 and Year-to-Date Retail sales • Statewide sales report Discussion was held. Ms. Sykes made a motion to approve the December, 2024 Consent Agenda; Mr. Green seconded the motion and the vote carried. Management Updates: Law Enforcement Reports: Law enforcement reports were presented by the agencies. Kentucky Barrel Picks and Distillery Tour Recap: One barrel was picked out at Woodford Reserve and one was also selected at Angel's Envy. Tours of Old Forrester,Buffalo Trace, Four Roses and Michter's took place on the same trip. BOCC Meeting March 11,2025: The Board is scheduled to update the County Commissioners on March 11, 2025. This is the time to remind them of the revenues we return to the community, law enforcement, the County fund and the Board's commitment to the Orange County living wage. Professional Theft Ring: The Oakdale store was hit by a professional theft ring on January 10, 2025. They targeted expensive bottles of Don Julio Tequila. Stores are moving the products behind the counter to try and stop the thefts. Durham and Mecklenburg counties have taken the same action. New Product Classification: American Single Malt Whiskey is the first new product category added in the past 52 years. The federal regulations are 40 pages long. A summarized bullet pointed attachment was presented. i 2025 Meeting Schedule and Recurring Topics: The meeting schedule for fiscal year 2025 along with recurring topics was presented. Property Update: We have met with the Orange County Planning and Zoning department concerning the potential purchase of property in Orange County. Updates will follow as they are received. Warehouse Tour: Racking was installed in the warehouse to organize the expanding product selection, primarily in Tequila and canned cocktails. A tour was given to our board members to examine the expansion. Mid-Year Reporting Budget Amendment: Mr. McCoy presented the Mid-Year Budget Amendment. Discussion was held. Mr. Green made a motion to approve the Mid-Year Budget Amendment; Ms. Sykes seconded the motion and the vote carried. Closed Session: Mr. Green made a motion to go into a Closed Session (11:45am)for a personnel discussion, Ms. Carter seconded the motion and the vote carried. A Closed Session was held. Return to Open Session: Ms. Sykes made a motion to go back into Open Session at 12:30pm, Mr. Green seconded the motion and the vote carried. Board Comments: Mr. Williamson thanked the staff for their hard work. Mr. Zito was pleased with the law enforcement's presentations. At 12:40pm Ms. Sykes made a motion to adjourn,Mr. Zito seconded the motion and the vote carried. Meeting adjourned z. y-z hair's Signature and Date bard Secretary's Signature and Date ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: February 18,2025 Agenda Item#5 Regular Session X i Presenter/Information Contact: Ron McCoy i Subject: JANUARY 2025 Monthly Financial Reports Attachment(s): j 1. Attachment"Comparative Statement of Net Position for January 2025". 2. Attachment "Comparative Statement of Revenues, Expenses and Changes in Net Position for January 2025 and 2024." 3. Attachment"Actual to Budget Comparison for FY 2025." 4. Attachment"Comparative Statement of Monthly/Year-to-Date Retail Sales by Store." 5. Attachment"NC Statewide Report of Spirituous Liquor Sales." i i Brief Summary/Explanations: I, 1. Comparative Statement of Net Position (Attachment"Page 3"): Cash held by the Board in January totaled $3,358,924 remained nearly unchanged from the previous year(-0.28%). Product inventory, however($5,360,488) increased$906,877 (20.36°/u), due in part to the expansion of storage facilities in the warehouse along with a decline in sales. The costs associated with the increase in inventory were reflected in an increase in trade accounts payable ($1,482,977), up$718,955 (94.10%). Total taxes and payroll liabilities increased by$50,445 (5.94%), due primarily to the increase in payroll liabilities ($82,241)accrued in January but paid in February. Year-to-date income ($147,747)decreased significantly, down-$378,442 (-71.92%)from the previous year. 2. Comparative Revenue,Expenses and Changes in Net Position 2024 to 2023 (Attachment"Page 411): Retail/store sales for January ($1,823,383) decreased -$21,773 (-1.18%)while commercial sales ($361,128) decreased -$11,680 (-3.13%). Taxes and costs of sales decreased relatively, leaving gross profit of$551,780 (25.24%), down -$16,899 (-2.97"/u). Payroll expenses for the month ($333,748)were up $12,607(3.93%). Total operating expenses ($140,343) increased$8,995 (6.85°/u), due to increases in equipment repairs and maintenance (+$5,511) and store expenses (+$2,185). Income prior to distributions ($79,556, 3.64%)was down -$37,048 (-31.77°/u). Income for the month(prior to depreciation)was -$30,027, down -$42,661.Net profit for the month was -3.33%. Total retail sales for the year($15,701,297)were down -$112,762(-0.71%)while LBD year- to-date sales ($2,694,784)were down-$203,002 (-7.01%). Page 1 of 7 pages i ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: February 18,2025 Agenda Item #5 Regular Session X 3. "Actual to Budget Comparison for FY 2025" (Attachment"Page 5") With five months remaining in the fiscal year, approximately 41.67%of allocated funds should remain in the budget. Sales to date performed as expected while total payroll expenses (44.54%)had a surplus of approximately 2.87% and total operating expenses (43.33%) exceeded those anticipated by approximately 1.66%. Working capital retained/change in net position (less depreciation, a non-budgetary item) (22.21/o)was approximately-19.47% less than expected, due primarily to increases in payroll expenses, costs of sales (liquor purchases) and taxes. 4. "Comparative Statement o _ P f Monthly/Year-to Date Retail Sales by Store" (Attachment"Page 6 » ). Carrboro (store 7) led all stores with retail sales of$317,193. Oakdale (10) experienced the greatest decrease in store sales (-$14,638, -5.38%), although Meadowmont(5) experienced the largest percentage decrease(-9.33%, $14,379). Eno (6) was up $7,771 (7.47%), followed by Mebane (+$5,918, 2.49%),Rams Plaza(2) (+5,652, 1.82%)and Hillsborough (1) (+$2,784, 1.99%). Ram's Plaza's(2)LBD sales decreased (-$31,266, -14.661/o)while Carrboro (7) increased $13,217(18.81%). Total bottles sold (146,460) increased by 2,732 (1.90%), with increases in retail sales (8,355) and LBD sales (1,080)while "mini" bottles decreased -6,703 (-9.71%). 5. NC Statewide Report of Spirituous Liquor Sales (Attachment"Page 7): For the third consecutive month, Orange County ABC Board remained in 13'1'position among sales of all ABC boards. Sales of the top performing boards totaled $89,876,821, down -0.46%. Sales of all boards ($129,940,688) increased slightly 0.21%,with retail sales up 1.35%and LBD sales down -4.19%. i Action Requested: 1. Consent Agenda Item. 2. Review and discuss as needed. Financial Impact: See Above Staff Recommendations/Comments:None Page 2 of 7 pages I i Orange County Alcoholic Beverage Control Board Comparative Statement of Net Position As of JANUARY 2026 and 2024 Assets 2025 2024 Variance Current Assets Cash-Twist 0 946,001 (948,001) Cash-Roxboro Savings(closed) 0 221,772 (221.772) CashFirat Horizon 1,684,307 2,183,669 (499,382) Cash-5/3 Bank 1,149,413 0 1.149.413 Capltal Management Trust 607,204 0 607,204 Cash-Store Change Reserves 18,000 16,799 1,201 - Total Cash&Cash Equivalents 3,358,924 3.368,241 (9,317) -0.28% Accounts Receivable 1,612 3,%3 (1,951) Prepaid Expenses 237,651 397,671 (180,020) Dlatributions(prepaid) 219,167 205,439 13,728 Security Deposits 20,736 20,736 - Inventory 5,360,486 4,453,611 906,677 20.36% Invemory(bags) 64,292 49,601 14,691 Lease Asset 2,112.828 2.112,828 6,016,774 7,243,440 773,325 Total Current Assets 11.375896 10,811.890 764,008 Property&Equipment Land,Buildings&Improvements 13,182,921 13,178,06 3,985 Vehicles&Equipment 2,560.820 2.186,698 391,922 Total Property&Equipment 15,913,641 15,367,634 395,907 Less:Accumulated Depreciation (4,776,331) (4,322,364) (455,967) Accumulated Lease Amcrlizatlon (523,718) (08,197) (235,521) Net Property&Equipment 10,161,492 10,457,073 (295,581) Other Assets(Pension) Deferred Oull Asset(OPEB) (128,969) (185,678) 56,709 Pension DeferrelWNst Pension Asset 724,227 677,608 M619 Warned Outdo.of Resources 301,637 254.550 47,078 - I 896,89 �,q8g ---T50 4006 Total Assels 22.434,086 27,816,263 618,833 LlabllRles and Equity Current Liabilities 2025 2024 Accounts Payable Trade 1,482.977 764,022 718,955 94.10% Other 111.475 91,793 19,692 1,584452 655,615 738,637 Excise Taxes 504,768 512,372 (7,614) -1.49% OthedSelas Taxes 132,849 134,234 (1,685) Payroll Llabllitles 164,386 82,145 82.241 Payroll Accruals 95,494 117,633 (22.139) Accrued l blared(lease) 2.884 3,342 (458) 900.171 849.726 60,445 5.94% Other Current Liabilities - NetLlability(OPES) 333,847 445,718 (111,871) Net Pension Wendel 1,881,271 1,413,742 267.529 Deferred Inflows of Resources(Pension) 78,437 18,721 (1,284) Lease Dabllily(wnent pollon) 236.197 233,718 2.479 2.269,752 2,112.899 156,653 Long Term Liabilities - NotePayable(FirslHorizon) 2,253,999 2,412,154 (158,155) Long Teem Debt Adjustment(lease) 166.854 154,002 2,852 Lease Liability(long Tenn portion) 1,205.924 1442,159 (238,235) 3,616,7T/ 4,008,315 (391,538) Distributions Payable to Law Enforcement 0 0 Payable to Education 0 0 - Payable to County 0 0 Total CurrentlLT Listings. 0 0 Equity Balance Beginning of the year 13,905,186 13,462,308 442,678 Add Income(Loss)Year-to-Dale 147747 528,169 (378,4421 -71.92% Balance End of the Period14,052,933 13,988,497 64,436 Total Liabilities&Equity 22,434086 21.816,262 618,833 i 3 Orange County Board of Alcoholic Beverage Control Comparative Statement of Revenues,Expenses and Changes In Net Position For the month of JANUARY 2026 and 2024 January January $ % Sales 2026 2024 Variance Variance Retail-Liquor Sales 1,823,383 1,845,156 (21,773) -1.18% Wine/Barrels Sales 1,481 2,877 (1,418) -4922% Commerclal/LBD/Mixed Beverage-Liquor Sales 381,128 372,877 (1,416 -3.13% Total Sales 2,185,972 2,220,841 (34,669) -1.57% Taxes Based on Gross Sales 509594 517,167 7,573 -1.48% Net Sales 1,678 378 1,703,674 (27,296 Cost of Sales(Inc.breakage/ad/sts.) 1,124698 1,134,895 10,397 -0.92% Gross Profit 25.24% 561.780 568,679 16,899 -2.97°h Payroll&Related Expenses Salaries&Wages 212,040 117.760L11(((2p"607)" -2.63% Payroll Taxes 22,100 14,955 47.78% Emp Retirement 35,057 22,751 54.09% Health Insurance 41,535 44,088 -6.79% Retiree Health ins 14,719 13,512 6.93% Human Resources' 229 1,957 488.30% NC 401k 7,323 5,396 35.71% Processing fees 745 141 3.93% Total Payroll&Related 333,748 321,141 3.93% Operating Expenses Board Members/Meeting/Travelrrralning 948 652 396 71.74% Rent 4,300 4,300 - 0.00% Lease Amortization 19,627 19,627 - 0.00% Repairs&Maint. (Bldgs) 1,247 2,147 (900) -41.92% Repairs&Maint.(Equip.) 5,760 249 5,511 2213.25% Utilities,Telephone and Internet 16,809 17,068 (259) -1.52% Insurance-Business 9,198 8,549 649 7,59% Store Expenses,Supplies and Bags 14,672 12,487 2,185 17.60% Travel/Mileage Reimbursement - 0.00% Office/Warehouse Supplies&Expenses 3,888 3,110 77B 25.02% Exl,Maintenance Services 2,391 2,309 82 3.55% Contract/Service Agreements 9,777 9,471 306 3.23% Postage 215 241 (26) -10.79% Professional Services 1,046 1,775 (729) -41.07% Dues/Licenses/Fees 501 285. 216 75.79% Credit Card Processing/Bank fees 39,408 37,935 1,473 3.88% Traming/Educatlon/Meeting 133 1,636 (1,503) -91.87% Burglar Alarm&Security 615 615 0.00% Vehicle Expense 1,629 650 979 150.62% Uniforms Interest Deb(Sewice 6.46 ( ) 2,884 3,341 (335) -3.68% Interest(Leases) 2,884 3,341 (457) -13.68% Cash overlshort 419 (281) 700 -249.11 Contingencies/Misc. 28 99 71 -711 g2% Total Operating Expenses 140343 131,348 8,99E 6.85% !. Total Payroll/Operating Expenses 474,091 462489 21,602 4.77% Income from Operations 77,689 116,190 (38,501) -33.14% Other Income Investment income 1,842 379 1,463 386.02% Miscellaneous' 25 35 0 0.00% Total Other Income 1,867 414 1,453 350.97% Net Income Before Distributions 3.64% 79,56E 116,604 (37,048) -31.77% Statutory Distributions: Law Enforcement(5%) 15,333 14,720 613 4.160/, Alcehcl Rehabilitation&Education(7%) 24,250 21,750 2.500 11.49% Total Statutory Distributions 39,583 36,470 3,113 8.54% Net Income Before Profit Distribution 39,973 80,134 40,161 -50.12% Profit Distribution: Orange County-General Fund 70,000 67,600 2,500 3.70% Net Income(Loss)before depreciation (30,027)] 12,634 (42,661) -337.67% depredation(non-budget Hem) 42,705 36300 6AD6 17.64% !. (72,732) (23,665) (49,066) 207.33% (net profit percentage) -3.33% -1.07% Year to Date Sales Comparison (current) (current) Sales PY 2026 FY 2024 Chan e % Retail Liquor 15,701,297 15,814,059 (112,762) .0.71% Wine Sales 3,206 24,198 (20,992) -efi.75% LBD Sales 2694,784 2687,76E 203,002 -7.01% Total Sales 18,399287 18,736043 336,758 -1.80% Netlncome(Y7D) 1 628189 378,442 -71.92% 4 Orange County ABC Board Actual to Budget Boutonniere FY 2025 For the finnal year ending 0613012025 JANUARY YID 2025 Dolence Be Sales 2025 Budget Remalnlm Remalson Limmi-Sales 1,$23,303 15,701,297 26,819,820 11,119,523 41,45% Wine/Mixer 1.461 3,206 34,000 30,794 90.5)% LBD 381,128 26%,]84 4979,185 2,284,401 45.88% Gross Sales 2,165,972 18,399,287 31,833,005 13,433,718 42.20% Taxes bread on O.as sales 509,594 4,266,955 7,401 175 3,134,220 42.35% Net Soles 1,8]8,3)e 14,132,332 24,431,030 10,299,498 42.16% Call ri 9ales OrcRmhe lnvemay a8urmem:) 1,124.598 9,535565 16457,,60 6,922,1C0 42.06% Gross profit 551250 4595,767 7974,165 3,377,398 42.35% Payroll end Related Expenses b 41.AmrM Salaries and Wages 2njoc 1,128,046 2,225,230 1,397,089 44.12% 41.e7% Payroll Taxes 22,100 12$046 225,135 9),089 43.12% - ReHrement 35,U57 207,216 345,795 138,579 40.08% Group Health Insurance 41,535 314,004 578,750 264,746 45.74% Retiree's Group Insurance 14,719 103,033 172,000 68,967 40.10% Human Resources 229 5,255 25,00D 191745 78.98% 4011, 7,323 supm 70,630 29,798 42.19'S Proceningfees 745 51619 9975 4,356 43.07% T-7alpsyro0aiatedexpmbes 333,]40 2,423823 4,3]0215 1,946,392 44.59% Operating Expenses Head M-pumn,MeaBngl7ravat?ralning 948 4,644 8100 3,355 41.95% Rant 4,300 35,309 65100 29,591 45.68% Lease Amortathm 19,627 137,389 245,000 107,611 43.92% Oepalrs&Maintenance 0ldgs 1,247 17,674 35,925. 18,151 50.67% Repalo&Maintenance-Equip. 5,760 12074 21,687 9,613 44.33% Utilities,Teleph-ne,Internet 16,809 7ES07 124,020 45,513 36.70% Business Insurance 9.10 60,030 1D3,695 43,665 42.11% Store Supplies,Bags and Expenses 14,672 110,321 195100 84,679 43.43% Employee Travel 113 2,000 1,887 94,35% Ofilce Sul&Expenses 3,888 15,839 28,500 12,661 44.42% Maintenance Services 2,391 15,775 STOOD 16,225 50.70% Sefvlce Agreements(mdta/NVAC) 0,777 71,899 115,00D 43,101 37.48% Portage 215 2,323 4,20D 1,873 44.60% Pmfesslonal Fees office)(audit and legal) flue 11,239 2BC00 14,761 56.77% Dues&Subscriptions 501 3,157 4,000 843 21.08% Credit Card Processing 30,408 320,79E 571,695 250,907 43.89% Training and Educatlan 133 6,918 I5,000 8,082 53.88% Burglar Also.and Security, 8f5 4,305 7,500 3,195 42.60% Vehicle Expense 1,52D 8,199 15,000 6,801 45,34% Uniforms 5,409 B000 591 9.85% Debt Service(into resl expense) 4,848 34,805 59,175 24,370 41.18% Interest(Leases) 2.884 20,997 41,450 20,453 49.34% Cash over/short 419 1,154 I,o00 (154) -16,40% CanOngrades/MNo. 28 39 Soo 461 92.20% Total-patching expenses 140,343 978911 1727,247 748,336 43.33% Total Opemtingwymll Expanses 474D91 3402.734 61007,493 2,694,729 44.19% Income from Opmelirns 77,689 1,194,033 1,876,703 682,670 35.38% Otherincome Interest lnorme 1,042 7,203 2,500 (4,703) -186,12% Miscellaneous 25 6,210 500 (4,71011 942.00% . Total Other Income 1.887 12,413 3,000 R)413 -313.77% Net ncrme Before Profit Distributions: 78,556 1,206445 1,8]9,]03 673,257 35.82% Sblutory Distribution Law Enforcement 16,331 107,333 184,000 76,667 4117% Mashed Rehab&Ed 24,250 169760 291,00D 121,250 41.67% " Total Statutory Distributions 39,583 277,083 475,000 197,917 41.67% Net income gain.Pro0t Distribution 38,973 B2B363 1,404,703 475.340 33,84% Profit Distribution 1 Orange County-Ben Fund 70,000 490'NO 84Q0g0 350,W0 41.67% Working Capllel Reblard[Cm.ge In Net P-Ram: (3012) 439,353 Bull 125,340 22.20% OeyraalWm dren6u�¢leb Rem) 42,]OS 49161a 107 690 112.73A 147.747 45L113 Capital Outlay Month WIT Budget sudlel remnmry Warehouse delivery truck 133,033 1".036 o.OD% Security Camera upgrades 0 0 0.00% Warehouse racking(G&W) 23,473 23,875 2 -1 OD,00% Scanner(St..DD2;Onion.) 2090. 2,09D - -100.00% Shelving(Store 002;Display Options) 4.422 4,4n - -100.00% Shebbg(Share ROD,Display Options) 5.690 5.690 - 400.00% Shelving(R-re C04;Display Omr l 4.757 4.757 - -iCBDD% Shriven(Store OD];Display Cl 3AA7 3,497 -100.00% shelving(store 010,Display Options) 5,146 6,146 -100.00% Capital Receipts Gain-n dlsp-salofasee0(warehouse truck) (S100J (5,000) -10m,pC% --' Appmprlated fund balance (13,154) (229,675) (3/2,255) (82,680) 28.48% Deb service ingrained I FimkHofis0n(Mebane) 13,154 01,210 iMl 65,645 41.85% 22,113 5 I Orange County Board of Alcoholic Beverage Control Comparative Statement of Monthly and Year-to-Date Retail Sales by Store For the month of JANUARY 2025 and 2024 i Monthly Liauor Sales/YTD Sales Ranking Retail Sales woro numbers 01/01/25-01/31/25 01/01/24-01/31/2a difference %Increase b sales Hillsborough(1) 142,502 139,718 2,784 1.99% 6 Rams Plaza(2) 316,584 310,932 5,652 1.82% 2 Chapel Hill North(3) 222,914 227,605 (4,691) -2.06% 5 - Mebane(4) 243,897 237,979 5,918 2.49% 4 Meadowmont(5) 139,659 154,038 (14,379) -9.33% 7 Eno/Durham(6) 111,836 104,065 7,771 7.47% 8 Carrboro(7) 317,193 322,134 (4,941) -1.53% 1 Southern Village(8) 71,120 76,369 (5,249) -6.87% 9 Oakdale(10) 257,678 272,316 (14,638) -5.38% 3 1,823,383 1,845,156 (21,773) -1.18% LBD Rams Plaza(2) 181,945 213,211 (31,266) -14.66% 1 Chapel Hill North(3) 12,153 10,199 1,954 19.16% 5 Mebane(4) 5,330 0 5,330 100.00% 6 Meadowmont(5) 16,483 14,245 2,238 15.71% 4 Carrboro(7) 83,468 70,251 13,217 18.81% 2 Southern Village(8) 3,391 3,153 238 7.55% 7 Oakdale(10) 58,358 61,749 (3,391) -5.49°% 3 361,128 372,808 (11,680) -3.13% TOTAL 2,184,511 2,217,964 (33,453) -1.51% Total Bottles Sold 01/01/25-01/31/25 01101/24-01/31/24 "Minis"(50 ml) 62,351 69,054 (6,703) -9.71% Retail 68,494 60,139 8,355 13.89% LBD 15,615 14,535 1,080 7.43% 146,460 143,728 2,732 1.90% Year-to-Date Liquor Sales Ranking 's Retail Sales store number) 07/01/24-01131/25 07/01/23-01/31/24 difference %increase by sales Hillsborough(1) 1,181,208 1,154,225 26,983 2.34% 7 Rams Plaza(2) 2,701,866 2,732,249 (30,383) -1.11% 1 Chapel Hill North(3) 1,921,134 1,953,138 (32,004) -1.64% 5 Mebane(4) 2,142,585 2,122,632 19,953 0.94% 4 Meadowmont(5) 1,262,577 1,263,920 (1,343) -0.11% 6 Eno/Durham(6) 880,149 893,504 (13,355) -1.49% 8 Carrboro(7) 2,633,504 2,687,080 (53,576) -1.99% 2 'i Southern Village(8) 596,417 574,530 21,887 3.81% 9 Oakdale(10) 2,381,857 2,432,781 (50,924) -2.09% 3 15,701,297 15,814,059 (112,762) -0.71% LBD 07/01/2401/31/25 07/01123-01/31/24 Rams Plaza(2) 1,383,864 1,692,253 (308,389) -18.22% 1 Chapel HIII North(3) 50,854 44,376 6,478 14.60% 5 Mebane(4) 43,169 6,085 37,084 609.43% 6 Meadowmont(5) 105,240 96,534 8,706 9.02% 4 Carrboro(7) 610,218 554,580 55,638 10.03% 2 Southern Village(8) 29,679 23,218 6,461 27.83% 7 Oakdale(10) 471,760 480,741 (8,981) -1.87% 3 2,694,784 2,897,787 (203,003) -7.01% -_ TOTAL 18,396,081 18,711,846 (315,765) -1.69% i 6 i w m y 61 m m m m N N m N..-� w y V m m M N N m m Ij. .i em g - G o m m y o m .y m ry m m y N d; ul n o m o .y v, v, .+ Cl m a N m 0 eC0000ni .-igviyrvlVv .rri .iniocri .-iq .y .yoq .-io d � m m V c m m o I-i w i!1 a y w N m 0 m:m m m O m N m N I-i o m m m m a N w w w m m ^ m ri .J rl w O O N O m N w d' m N O O C w w m m 0 O � e w m N M ry ri Vl N' Ill lD M ryry O N f; M IYI OI 00 1 N -$ 41 6 00 N 17 fP N m N V ell 0�0 Ill 1p m m y N d' y ei Vf I-I ei '1 ti N �° O 10- y v N M }O I ri I m m m 0 N0pp ei .^i N w m m w cN} w N y m .-I rl y M M O !V m N Vmf N ll Vi 6 b Cwl -i orI W V It'll ��-1 �N-I w W N N a O IOYI C N m a0 N Rf" N 4l O N tO N N N m M e v n N - Oyl d N l~O b lm0 m U y 0 0 w w y N N y y I-1 ryry Ir m J w m w w w N ei m N m Yfl I-I N .-� m w w m M V M N N N O ^� w m O I FQ- c N vi V a a a tti N N N N N N rl 4 I.r .ti .i .ti '1 rl rl' Iti .-{' Ol > f' N N N M N of m 0 N m N m m w N N V ut O I-I .i M N 7 N m m O m N N m m O M N .-i m w w O N N ❑1 N N m w m m w m N m m m'. 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I-I N N m A N m m N N w m m m m M m Y y o M N m d' m N O V M m ei m'.N N N N I-1 N N I-I I-I N m 3 Nry C U b fMn 0 lm0 N V W d0' M W m ONO 00 Im l-I M O N O N MMN Opl M a0 M N O m y w m m m m N N N m N m M m N N o m N N N w w N 7 O N 4 Ifl N 06 LD 00 Ol Vl 00 ID n N l/1-I-I V 00 Ill ri lD 1p ri O w Iti �mf Ol' w IO g _r C y m N m O N o m y N M N M N O m 0p N� N O N O O O y _ m m It N O d' M m O m m 0 UO m w N y ry 7 vOw J 3 � � O a M' tt1' fYl fYl N N Iti I-1 N '1...rl '-'I .ti rl rl rl rl ei e-I' .-I' y I u m m m c N In 'u um..cGp oC N cu rymO uc m o bmo mmu cu a� mm mu u ¢ Quu uQ mm E E +Q m Nvv o > y m ¢ mV o nV Qu A Y O O Q m o u > u u V V o o m E a i a a vu c o m ° o m m m Ej mo" ~ v um m z❑ u ¢ cgu Ox o w u` f333 ai o a> Y g N N M V y w N m m Ip-I N ei em•I la-1 ey-I H N N N N N N N N N y O c C m dFLn E N I i State of North Carolina Alcoholic Beverage Control Commission cf,c STATE'cv nY aa.u�.x ABC Law Enforcement Monthly Report i GS 188-501(f1) Board: Orange County Reporting Month/Year: Nov-24 ��'r2vara � Regulatory Activity and Training Violations Reports Submitted to ABC Commission Total Number of Offenses Contained in Reports Sell to Underage Campaign Checks Permittee Inspections Compliance Checks Seller/Server Training 2 CH Alcohol Education ABC Law Violations At Permitted Away From Permitted Establishment Establishment Sell/Give to Underage Attempt to Purchase/Purchase by Underage Underage Possession 7 CH Unauthorized Possession Sell/Give to Intoxicated All Other Alcohol Related Charges 15 CH Total: o Controlled Substance Violations At Permitted Away From Permitted Establishment Establishment Felony Drug Related Charges Misdemeanor Drug Related Charges 2 OCS Total: e .Other Offenses At Permitted Away From Permitted Establishment Establishment Driving While Impaired 8 OCS All Other Criminal Charges 20 CB Total.- TOTAL CRIMINAL CHARGES: e i i i i i Agencies Assisted' i Assistance Provided to Other Agencies Remarks Chapel Hill: 2 BARS trainings with 8 participants. 2 ALERT operations with 22 violations.Orange County Stationary Patrols at store closing. DWI enforcement. Carrboro Town of Carrboro DWI operation issued 20 citations for traffic violations. Reporting Officer/Title: 4 Agencies Reporting Report Date: 1-Nov-24 i i i i ORANGE COUNTY ABC BOARD Proposed Agenda for Open Session Tuesday March 25, 2025, t0:00am Location: 601 Valley Forge Road Hillsborough,NC 27278 Scheduled attendees: Judson Williamson, Board Chair Tony DuBois, General Manager Melvin Green III, Vice Chair Angela Willoughby,Assistant GM Mike Zito, Member Ron McCoy,Finance Officer Elizabeth Carter, Member Julie Mebane, Board Secretary Jennifer Sykes, Member Earl McKee, BOCC Liaison Visitor(s): Doug Peterson, Jessica Dreher, Sean O'Hare, Sophie Suberman, Soteria Shepperson, Tova Hairston, Mary Jones,Pablo Silva, Terri Smith 1. Call open session meeting to order. • The Mission of the Orange County ABC Board and our employees is to serve our locality responsibly by controlling the sale of spirituous liquor,returning profits to Law enforcement,Alcohol Education,and the County Fund while providing excellent service in customer friendly,modern, and efficient stores. • Does any member of the Board have a conflict of interest or any condition or fact that might create the appearance of a conflict of interest with respect to any matters on today's agenda? I' 2. Discuss proposed agenda, revise as needed and adopt the agenda. 3. Minutes of Open meeting- February 18"', 2025 4. 2024-2025 Mid-Year Reporting 10:15am- Reentry House- Doug Peterson 10:25am- OCS-Jessica Dreher 10:35am- CHCCS- Terri Smith 10:45am- Orange County Drug Court- Sean O' Hare 10:55am- Grow Your World- Sophie Suberman & Solaria Shepperson 11:05am- Boomerang- Tova Hairston 11:15am- CI Futuro- Mary Jones & Pablo Silva i i i i I i 5.Consent Agenda: February, 2025 i Financial Reports: i. Comparative Statement of Net Assets I Comparative Revenue and Expenses for February 2025 iii. Actual-to-Budget Comparison for February 2025 iv. February 2025 and Year-to-Date Retail sales V. Statewide sales report 6. Management Updates 7. Closed Session if needed. 8. Board Comments 9. Motion to adjourn. i i ORANGE COUNTY ABC BOARD Open Meeting Board Minutes Tuesday February 18, 2025, 10:00 am Location: 601 Valley Forge Road Hillsborough,NC 27278 I i Scheduled attendees: Judson Williamson, Board Chair Tony DuBois, General Manager Melvin Green III,Vice Chair Angela Willoughby, Assistant GM-Absent Mike Zito, Member Ron McCoy, Finance Officer Elizabeth Carter, Member Julie Mebane, Board Secretary Jennifer Sykes, Member Taylor Jackson, Human Resources Earl McKee,BOCC Liaison-Absent Visitor(s): Samantha Luu, Trish Halsey, Rubi Morales, Gayane Chambless,Aaron Bachenheimer, Matt Sullivan,Fran Muse, Lindsey Butler, Vaidya Kasthian, Annabelle Euliss, Marl,Mitchell Call to order: at 10:03 am, a quorum was present and Mr.Williamson,Board Chairman,called the Board Meeting to Order. Mr.Williamson read the Mission Statement: The Mission of the Orange County ABC Board and our employees is to serve our locality responsibly by controlling the sale of spirituous liquor, returning profits to Law enforcement,Alcohol Education, and the County Fund while providing excellent service in customer friendly,modern, and efficient stores. Mr.Williamson read the Conflict-of-Interest Statement. The question was asked: does anyone have a conflict of interest with respect to any matters on the agenda?All present said nay. Approval of the Open Meeting Agenda: Mr. Zito made a motion to approve the agenda, Mr. Green seconded the motion and the vote carried. Meeting Minutes: The Open Meeting Minutes for January 21,2025, were presented. Discussion was held. Mr. Green made a motion to accept the open session minutes, Mr. Zito seconded the motion and the vote carried. 2024-2025 Alcohol Rehabilitation and Education Grant Mid-Year Reporting: Four of the 2024-2025 grantees presented a mid-year update for the Board. Each grantee reported on their goals strategies,measures of success and the tools they have used over the year. The grantees answered questions from board members as well. i Consent Agenda: January, 2025 • Comparative Statement of Net Assets • Comparative Revenue and Expenses for January 2025 • Actual to Budget, FY 2025 • January 2025 and Year-to-Date Retail sales • Statewide sales report Discussion was held. Mr. Green made a motion to approve the January 2025 Consent Agenda; Ms. Sykes seconded the motion and the vote carried. Management Updates: Law Enforcement Reports: Law enforcement reports were presented. Diageo Training Classes: Diageo conducted two training classes for the staff. We will continue do rotating distiller classes throughout the year along with a distillery tour training for the staff. Board of County Commissioners Meeting March 11: The Board is scheduled to update the County Commissioners at their March 1 lth meeting. The Board will remind the commissioners about the amount of revenues returned to the community, law enforcement,the county fund and the Board's "living wage" commitment. Managers Meeting March 16-18: The annual NC ABC general manager's meeting is scheduled for March 16-18. As a result, the next board meeting has been pushed back to March 25th. Property Update: Mr. Dubois updated the board members on the status of the potential property purchase. At 12:25pm Ms. Sykes made a motion to adjourn,Mr. Green seconded the motion and the vote carried. Meeting adjourned. -A�&4 �Ih Signahue and Date Boar retary's Si ature and Date l ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: March 25,2025 Agenda Item #5 Regular Session X Presenter/Information Contact: Ron McCoy Subject: FEBRUARY 2025 Monthly Financial Reports Attachment(s): 1. Attachment"Comparative Statement of Net Position for February 2025". 2. Attachment "Comparative Statement of Revenues, Expenses and Changes in Net Position for February 2025 and 2024." 3. Attachment"Actual to Budget Comparison for FY 2025." 4. Attachment"Comparative Statement of Monthly/Year-to-Date Retail Sales by Store." 5. Attachment"NC Statewide Report of Spirituous Liquor Sales." Brief Summary/Explanations: 1. Comparative Statement of Net Position (Attachment"Page 3"): Cash held by the Board in February ($3,007,944) declined significantly, down -$1,003,016 (-25.01°/u), due in part to a decline in sales and cash already paid out for payables due, reflected in a sharp decrease in trade accounts payable (4659,824), down -46.21%. Inventory held by the Board ($5,028,510)remained elevated,however,up 7.98%. Other current liabilities reflected decreased sales for the month (excise taxes, -11.23%and sales taxes, -10.601/o) and well as calendarization(one less workday resulting in a decline in payroll accruals of-4.85%). Income for the year-to-date ($110,305)was down -81.35%. 2. Comparative Revenue,Expenses and Changes in Net Position 2024 to 2023 (Attachment"Page 411): Total sales for the month($2,178,119)were down -$273,196 (-11.14%), due primarily to calendarization.February 2024 was a"leap year,"with 29 days(25 of which stores were open versus this year's 24.) February sales in the current year were also affected by adverse weather conditions with two bouts of snow causing early store closings and late openings. Decreased sales resulted in a -$87,851 decline (43.96%) in gross profit. Total payroll expenses ($301,184) increased $6,989 (+2.38°/u), due to increases in wages ($12,241), offset by savings in health insurance (-$6,846). Total operating expenses ($127,550) decreased -$2,151 (-1.66%), despite weather-driven increases in utilities(+$4,124). The decline in gross profit from sales, coupled with increases in statutory distributions (+$3,114 and+$2,500) and depreciation (+$6,285)resulted in a deficit in net profit of-$37,851, down-$103,177 (-157.94%) from the previous year. I Page 1 of 7 pages ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: March 25,2025 Agenda Item #5 Regular Session X I 3. "Actual to Budget Comparison for FY 2025" (Attachment"Page 511) Although sales for the year continued downward,the trend was not unexpected. Budgeted sales for the year remained approximately 2.03%higher than anticipated. Budgeted payroll expenses held a surplus of approximately 4.32%while a balance of approximately 2.63% in allocated funds remained for operating expenses. Earnest money ($20,000) was wired to the Board attorney in preparation for the imminent purchase of property by the Board. i 4. "Comparative Statement of Monthly/Year-to-Date Retail Sales by Store" (Attachment "Page 611): Although overall monthly store sales were down sharply (-$210,492, -10.47°/u), Ram's Plaza (2) led all stores with sales of$320,874, followed closely by Carrboro (7) ($307,473). Total LBD sales were down -13.79%, despite increases at Mebane (4) ($4,970), Chapel Hill North (3) ($2,666) and Southern Village (8) ($1,987). 141,982 bottles were sold in February, down-12.92%. Year-to-date store sales of liquor($17,502,185)were down-1.81%while LBD/commercial sales to date ($3,071,820)were down -7.90%. f 5. NC Statewide Report of Spirituous Liquor Sales (Attachment"Page 711): Orange County ABC Board remained in 13th position among sales of all ABC boards for the fourth consecutive month. Of the 25 boards with sales greater than$1 million,monthly sales were down an average of-6.67%. Despite revenues of$133,108,410, statewide sales were down by an average of-6.59%,with store sales down -5.42%and LBD/commercial sales down-10.97%. i Action Requested: 1. Consent Agenda Item. 2. Review and discuss as needed. Financial Impact: See Above Staff Recommendations/Comments:None �I i I Page 2 of 7 pages Orange County Alcoholic Beverage Control Board Comparative Statement of Net Position As of FEBRUARY 2025 and 2024 Assets 2026 2024 Variance Current Assets Cash-Twist 0'. 1.,050,567, (1,050,557) Cash-Roxboro Savings(closed) 0. 207,672 (207,572) 1 Cash-First Horizan 1,256,908 2,734,831I. (1,477,923) Cash5l38ank 1,224,171 0'. 1,224.171 Capital Management Trust 608,666 01 501 Cash-Store Change Reserves 18,000 18,000' - TotalCash&Cash Equivalents 3.007,944 4A10;9601! (Lo03,016) -25.01% Accounts Receivable 718' 788''. Prepaid Expenses 210,732. 462,3201. (251,BB) Distributions(prepaid) 109,584 101,4091 8,115 Security Deposits 35,476 20,738 14,740 Inventory 5,028,510 4056,688 371,822 7,98% Inventory(bags) 59,347 49.831:: 9.516 Lease Asset 2,112,828 211121828''i 7,557,195 7,404.660j 152,635 Total Current Assels 10,565,139 71,415;820'. (850,481) Property&Equipment Land,Bulltlinge&Improvements 13,182,921' 13,176,036' 3,985 ` Vehicles&Equipment 2580620 2,203,112'': 377,508 Total Property&Equipment 15,763,541 - 15,382,048. 381,493 Less;Accumulated Depreciation (4,821,036) (4,358,784)'I (462,252) Accumulated Leas.Amortization (843.345) (607,824)' (235,521) Net Property&Equipment 10,099,160 10,415.440':. (316,280) Other Assets(Pension) Deferred Outflow Asset(OPEB) (128,969) (105,678) 56,709 Pension Defeoala/Nel Pension Asset 724,227 677,608 48.619 Def eyed Outflows of Resources 211,637 254,559 47,078 896,895 748,489 ibi '.. Total Assets 21,581,194 22,677;649. (1,016,355) Liabilities and Equity ICI Current Liabilities 2025 2024 Accounts Payable Trade 768,063 1,427,887'. (659,824) 46,21% Other 95,004 71,716 23,288 j 863,067 1,499;8IX1 (836.536) Excise Taxes 503,248: 5B;885I (63,637) -11.23% Other/Sales Taxes 130,864 146.377': (15,513) -10.60% Payroll Liabilities 80,178. 101,060': (20,882) Payroll Accruals 110,849 110,601. (5,652) 4.85% Accrued Interest(lease) 2,846. 3,304: (458) 827,985 934.127t (106,142) -11.36% Other Current Liabilities - NetLlablllly(OPEB) 333,847 445,718' (111,871) Net Pension Deferral 1,681,271 1,413,742'.. 267,529 Deferred Inflows of Resources(Pension) 18,437 19,721 (1,284) Lease Liability(current podlon) 236,839 234,341I 2,498 2,270.394 2,113.522 156,872 Long Term Liabilities Note Payable(First Horizon) 2,241,462 2,399,653 (158,191 Long ease Liability Debt nten pAdjustment(lease) 185,041 422 818 2.852 77 Lease Liability(long term portion) 3,684,257 1,422.818'. (392,216) 3,584,25] 3,976,473'. (382,276) Distributions Payable to Law Enforcement 0 0 - Payable to Education 0. 0'. - Payable to County 0 0 Total Cartel Liabllli 0 0_ - Equity Balance Beginning of the year 13,90l 13,462,$08 442,878 Add Income(Loss)Year-to-Date 110.305 591,516'. (481,211) -81.35% Balance End of the Period 14.015,401 14,053,824:' (38,333) Total Liabilities&Equity 21,561,104. 22,6]7,648', 7 0_(,)�6356 3 Orange County Board of Alcoholic Beverage Control Comparative Statement of Revenues,Expenses and Changes in Net Position For the month of February 2026 and 2024 February February $ % Sales 2025 2024 Variance Variance Retail-Liquor Sales 1,800,889 2,011.381 (210,492) -113.47% Wine/Barrels Sales 194 2,564 (2,370) -92.43% Ccmmerdal/LBDIMixed Beverage-Liquor Sales 377,036 437370 60,334 -13.79% Total Sales 2,178,119 2,451,315 (273,196) -11.14% Taxes Based on Gross Sales 507.964 572,216 64,262 -11.23 Net Sales 1,670155 1,879.099 208,944 -11.12% I Cost of Sales(Inc.breakagelad(sts.) 1,128 645 1,248,738 121,093 -9.69% Gross Profit 24.86% 541,510 629.361 87.851 -13.96% Payroll&Related Expenses Salaries&Wages 202,300 190,069 12,241 6.44% Payroll Taxes 14,173 14,428 (255) -1.779/6 Emp Retirement 22,895 22;439 456 2.03% Health Insurance 40,098 46,944. (6,846) -14.68% Retiree Health Ins 14,719 13,512 1,207 8.93% Human Resources' 952 229 723 315.72% NC 401k 4,810 5,354 (544) -10.16% Processing fees 1.237 1 1.230 7 0.57% Total Payroll&Related 301,184 294,195 6,989 2.38 I Operating Expenses Board Members/Meeling/Travelfl-raining 1,150 508 642 126.38% Rent 4,300 4,300 0.00% Lease Amortization 19,627 19,627 0.00% Repairs&Maim. (Bldgs) 1,800 3,478 (1,678) -48.25% Repairs&Mainl.(Equip.) 1,139 1,692 (553) -32.68% Utilities,Telephone and Internet 13,560 9.436 4,124 43.70% Insurance-Business 9,198 S549 649 7.59% j Store Expenses,Supplies and Bags 10,661 11,960 (1,299) -10.86% TravellMileage Reimbursement - - - 0.00% OfficelWarehouse Supplies&Expenses 1,589 2,393 (604) -33.60% Ext.Maintenance Services 2,141 2,456 (315) -12.83% Conlracl/Service Agreements 9,776 9,773 3 0.03% Postage 506 455 51 11.21% Professional Services(office) 11146 1,775 (629) -35.44% Dues/Licenses/Fees 501 285 216 75.79% Credit Card Processing/Bank fees 39,595 42,446 (2,851) -6.72% TraininglEducatlon/Meeting 1,262 927 335 36.14% Burglar Alarm&Security 615 615 0.00% Vehicle Expense 472 1,646 (1,174) -71.32% Uniforms - 0.00% Interest(Debt Service) 5,465 5,501 (36) -0.65% Interest(Leases) 2,846 3,304 (458) -13,86% Cash over/shod 201 (1,451) 1,652 -113.85% ContingencleslMlsc. a 28 26 -100.00% Total Operating Expenses 127,560 129,701 2,151 -1.66% li Total Payroll/Operating Expenses 428,734 423,896 4,838 1.14% Income from Operations 112,776 206,465 (92,689) -46.11% Otherincome Investment income 1,661 215 1,446 672.56% Miscellaneous' 35 35 0.00% Total Other income 1,661 250 1411 564.40% Net Income Before Distributions 5.25% 114,437 205,716 (91,278) -44.37% Statutory Distributions: Law Enforcement(5%) 15,333 14,719 614 4.17% Alcohol Rehabilitation&Education(7%) 24,250 21,760 2,600 11.49% Total Statutory Distributions 39,583 36,469 3,114 8.54% Net Income Before Profit Distribution 74,854 169,246 94,392 -55.77% Profit Distribution: Orange County-General Fund 70,000 67,500 2,500 3.70% Net Income(Loss)before depreciation 1 4.854 1 101.746 (96,892) -96.23% depreciation(non-budget item) 42,705 36,420 6,205 17,26% (37,861) 66,326 (103,177) -157.94% (netprofitpmcentage) -1,74% 2.66% i Year to Date Sales Comparison (current) (current) Sales FY 2025 FY 2024 Change Retail Liquor 17,502,185 17,825,440 (323,255) -1,81% Wine Sales 3,400 28,761 (23,361) -87.29% LED Sales 3071,820 3,336,166 263,336 -7.90°4 Total Sales 20,577405 21,187,357 609,952 .2.68% Net Income(YTD) 110,305 1 591618 481211 -81.35% 4 Orange County ABC Board III Actual to Budget Comparison FY 2025 For thejlscal year ending 0613012025 FEBRUARY YTD 2025 Belema0 % Boise 2026 Budget Remaining Remaining I Liquor Sales 1.800,889 17,502,196 26,819,820 9,317,634 34.74% Wlne/Mlxer 194 3,400 34,000 30,600 90.00% LID 377.036 3,071,820 4,979,185 1 Rey 365 38.31% Gross Sales 2,175119 2a,577,406 31,833,005 11,255,599 35.36% Tones treed on prose aalea 507,964 4,774,919 7,401,175 2626256 36.48% Net Soles 1,670.155 15,802,487 24,431,030 8,629343 35.32% Camlofsclea packenskrenmp'eemHmmb) 1,128,645 10,604,210 16,457,665 5,793,455 36,20% Gross Profit 641,510 5,138,27E 7,974,165 2,035,80E 35.68% Payroll and Related Expenses I benchmark Salaries and Wages 202,300 1,822,118 2,942,930. 1,120,812 38.08% 33.33% Payroll Taxes 14,173 142,219 225,135 82,916 36.83% Retirement 22,895 230,111 345,795 115,684 33.45% Group Health Insurance 40,098 354,102 5713,750 224,640 38.82% Retiree's Group Insurance 14.710 117,75E 172,000 54,248 31.54% Human Resources 952 5,207 25,000 18,793 76A7% 401k 4.810 45,642 70,630 24,988 35.38% Processing fees 1.237 6,856 9975 3,119 31.27% Hetelpeyneflueefed Be.. 301184 2,725,007 4,970,215 1,645,203 37.677 Operating Expenses HceN Membemdonfin9?mvalrreduln9 1,160 5,794 %C00 2,206 27,58% Rent 4,300 39,609 65,000 25,391 29.08% Lease Amortlzatlon 19,027 157,016 245,000 87,984 $6.91% Repairs&Maintenance Bidgs 1,800 19,474 35,825 16,351 46,64% Repairs&Malnte mnce Equip. I'm 13,213 21,687 9,474 39,07% @Illiles,Telephone,Internet 13,56D 91,658 124,020 32,362 26,09% Business Insurance Rise 69,228 103,695 34,467 33,24% Stare Supplies,Bags and Expenses IUSEI 120,982 195,000 74,019 37.98% Employee Travel - 113 2,000 1,887 94.35% Office Supplies&Expenses 1 509 17,428 28,500 11,072 38.85% Malydamenre Services 2,141 17,916 32,000 14,084 44.01% Skulks Agreements(Dzta/HVAC) 9,776 $1,675 115,000 33,325 28.98% Postage 50B 2,833 4,200 1,367 32.65% Plose'l al Far,(efice) 1146 12,385 26,000 13,615 52.37% Dues&Subscriptions 501 3,658 4,000 342 8.55% Credit Cad!Processing 39,595 360,303 571,695 211,312 36 96% Tralungand Education 1,262 8,180 15,000 6,g20 45.47% Burglar Alarmand Security 615 4,920 7,SOD. 2,580 14.4D% Vehled Expense 472 8,671 15,000 6,329 42.1B% Uniforms 5,409 6,009 591 9.85% Debt Serdoo(interest expense) 5,465 40,270 59,175. 18,9D5 31.95% Interest(Losses) 2.845 23,843 41,450 17,6W 42.48% Cash over/short 201 1,355 1,Bull (355) 45.50% m nlingenrles/Mlsc. D 39 500 461 92.20% Total aAmedle,m lenses 127 55D 1,106,05 1,727,247 521,195 35.98% Total OperatinglPayroll Expenses 428.734 3,831.0591 6097,463 2,266,404 37A7% Income tram Operations 112,776 1.307.218 1,eyB,703 569,485 30.34% OMer lncame I, Interest lncame 1,661 8.864 2,500 (6,364) -254.56% Mlscsllaneous 5210 No 4,710 942.0% Tom]Other Income 1,651 14,074 3,000 11,074 469.13% Net Income Before Profit Distributions: 114,437 1,321,292 1,870,703 558,411 29.71% Smmary Dlstribullons Law Enforcement 15.333 122,666 164,000 61,334 33.33% Alcohol Rehab&Ed 24,250 194.000 201,000 97,000 33.33% Read Statutory Distributions 39,683 318,66E 475,000 158,334 33.33% Net Income Before Profit Distribution 74,854 1,004,626 1404.703 400077 28.46% Profit Distribution Creep,Caunly-Gen Fund 7D,000 560000 840000 280000 33.33% Working Capital Relalneachange In Nei Position: 4;854 444,626 564.703 120.077 21.26% 07,65N H.AW .7.111 Capital Outlay Month YTD Budget Peanuts maldr, Warehouse delivery truck 133,036 133,036 0.00% Security Camera upgrades 0 0 0.00% Earnest money(Properly purchase) 20,000 20.000 0 (20,000) -10ORM Warehouse ranking(G&W) 23,073 23,875 2 O.D1% Scanner(Store 002;Calmar) 21090 2,090 0.00% Shelving(Store DD2;Display Options) 4,422 4,422 0.00% Shelving(Store OUR;Display Options) 5,69D 5,690 0.00% Shelving(Sto a DD4;Display Options) 4,757 4,757 0.00% SheMng(Store007;OIsplay Optlaa,)L(1,2 3,497 3,497 0.00% _ ShelMng(Store 010;Display Opllons15,146 6,14E 0.00% Capledirme 1pts Gain on disposal of asset harehouse truck) (5,000) (5,000R Appropriated fund balance (242,113) (312255) (70,142) 2246% DebtService 1minNoall Run Hodzon(Mebane) R3,748 1BRIL55 53,107 33.86% I 2ZI19 5 I i Orange County Board of Alcoholic Beverage Control - ,.. Comparative Statement of Monthly and Year-to-Date Retail Sales by Store For the month of FEBRUARY 2025 and 2024 Monthly Liquor Sales/YTD Sales _Ranking Retail Sales(store number[ 02/01/25-02/28125 02/01/24-02/29/2a difference %increase b sales Hillsborough(1) 136,343 149,233 (12,890) -8.64% 7 Rams Plaza(2) 320,874'. 353,7W (32,892) -9.30% 1 Chapel Hill North(3) 216,849', 254,581 (37,732) -14.82% 5 Mebane(4) 242,939 269,355. (26,416) -9.81% 4 Meadowmont(5) 143,801 166,707', (22,906) -13.74% 6 Eno/Durham(6) 101,961'. 109,405'.. (7,444) -6.80% 8 Carrboro(7) 307,473' 344,102- (36,629) -10.64% 2 I. Southern Village(8) 67,815 75,391' (7,576) -10,05% 9 Oakdale(10) 262,834 288,841. (26,007) -9.00% 3 1,800,889,.. 2,011,3811 (210,492) -10.47% LBD Rams Plaza(2) 201,295 244,302: (43,007) -17.60% 1 Chapel Hill North(3) 9,765. 7,099 2,666 37.55% 5 Mebane(4) 4,970J. 0', 4,970 100.00% 7 Meadowmont(5) 12,648 17,874 (5,226) -29.24% 4 Carrboro(7) 79,685' 88,362 (8,677) -9.82% 2 Southern Village(8) 6,097. 4,110. 1,987 48.35% 6 Oakdale(10) 62,576. 75,623 (13,047) -17.25% 3 377,036'. 437,370'. (60,334) -13.79% TOTAL 2,177,925; 2,448,751. (270,826) -11.06% Total Bottles Sold 02/Ol/25-02/28/25 02/01/24-02/29124 "Minis"(50 ml) 59,606 70,867 (11,261) -15.89% Retail 66,909' 75,182 (8,273) -11.00% LBD - 15,467 17,001 (1,534) -9.02% '.. 141,982 163,05D'. (21,068) -12.92% Year-to-Date Liquor Sales Ranking Retail Sales atoreeumberl 07/01/24-02/28125 07/01/23-02/29/24 difference %increase by Sales Hillsborough(1) 1,317,551. 1,303,4591. 14,092 1.08% 7 Rams Plaza(2) 3,022,740' 3,086,014'. (63,274) -2.05% 1 Chapel Hill North(3) 2,137,982 2,207,719'. (69,737) -3.16% 5 Mebane(4) 2,385,524'. 2,391,987 (6,463) -0.27% 4 Meadowmont(5) 1,406,379. 1,430,627'.. (24,248) -1.69% 6 Eno/Durham(6) 982,109'. 1,002,909'. (20,800) -2.07% 8 Carrboro(7) 2,940,977 3,031,182 (90,205) -2.98% 2 Southern Village(8) 664,232 649,921, 14,311 2.20% 9 Oakdale(10) 2,644,691 2,721,622. (76,931) -2.83% 3 17,502,185 17,825,440; (323,255) -1.81% LBD 07/01/2402/28/25 07/01/23-02/29/24 Rams Plaza(2) 1,585,160'. 1,936,555.. (351,395) -18.15% 1 Chapel Hill North(3) 60,619. 51,474', 9,145 17.77% 5 Mebane(4) 48,139 6,085-. 42,054 691.11% 6 Meadowmont(5) 117,888. 114,408; 3,480 3.04% 4 Carrboro(7) 689,903' 642,942; 46,961 7.30% 2 Southern Village(8) 35,776 27,328'. 8,448 30.91% 7 Oakdale(10) 534,335 556,364 (22,029) -3.96% 3 3,071,820. 3,335,156 (263,336) -7.90% TOTAL 20,574,005 21,160,596. 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LD N G1 a.0 ra �.a Ei •Q Ln -d p V 7u C O L•i N M d Ln LA N c0 T o H N m a Ln O - -k A r•I N M d N lD N00 4T a4 r•I r•I r•1 --1 -4 -1 r•I -4 ri N N N N N N 46 Z ti Or N i ORANGE COUNTY ABC BOARD —AGENDA FORM Meeting Date: March 25, 2025 Agenda Item # Regular Session X Closed Session Presenter/Information Contact: Tony DuBois Subject: Management Reports as of 3/20/2025 i 1. Law Enforcement Reports Law enforcement reports are attached. 2. Brown Foreman Class Brown Foreman will do a training class with the staff on April 30 and May1. In this class we will have a chance to taste the 2 single barrel tequila picks I made in Mexico among other products. 3. BOCC Meeting March 11 for report Judson updated the County Commissioners on March 11 and it went very smoothly with only a few questions from the Commissioners. j 4. Managers Meeting in March 16-18 Annual GM Meeting was March 16-18 and updates will be provided at the meeting. 5. Property Update There will be an update at the meeting i, *Items have corresponding attachments Page 1 of 1 pages i ORANGE COUNTY ABC BOARD Proposed Agenda for Open Session Tuesday April 22, 2025, 10:00am j Location: 601 Valley Forge Road Hillsborough,NC 27278 Scheduled attendees: Judson Williamson, Board Chair Tony DuBois, General Manager Melvin Green III, Vice Chair Angela Willoughby, Assistant GM Mike Zito, Member Ron McCoy, Finance Officer Elizabeth Carter, Member Julie Mebane, Board Secretary Jennifer Sykes, Member Rhonda Ashe-Human Resources Earl McKee, BOCC Liaison i 1. Call open session meeting to order. • The Mission of the Orange County ABC Board and our employees is to serve our locality responsibly by controlling the sale of spirituous liquor, returning profits to Law enforcement,Alcohol Education,and the County Fund while providing excellent service in customer friendly,modern,and efficient stores. • Does any member of the Board have a conflict of interest or any condition or fact that might create the appearance of a conflict of interest with respect to any matters oil today's agenda? 2. Discuss proposed agenda, revise as needed and adopt the agenda. 3. Minutes of Open meeting- March 25"', 2025 4. Consent Agenda: March, 2025 Financial Reports: i. Comparative Statement of Net Assets ii. Comparative Revenue and Expenses for March 2025 iii. Actual-to-Budget Comparison for March 2025 iv. March 2025 and Year-to-Date Retail sales V. Statewide sales report 5. Management Updates i III i 6. Closed Session for Personnel Matter 7. Board Comments 8. Motion to adjourn i I' II i I i I ORANGE COUNTY ABC BOARD Open Meeting Board Minutes Tuesday, March 25,2025, 10:00 am Location: 601 Valley Forge Road Hillsborough, NC 27278 Scheduled attendees: Judson Williamson, Board Chair Tony DuBois, General Manager Melvin Green III,Vice Chair Angela Willoughby, Assistant GM-Absent Mike Zito, Member Ron McCoy, Finance Officer Elizabeth Carter, Member Julie Mebane, Board Secretary Jennifer Sykes, Member Earl McKee, BOCC Liaison-Absent Visitor(s): Doug Peterson, Jessica Dreher, Sean O'Hare, Sophie Suberman,Tova Hairston, Mary Jones, Becky Leon, Terri Smith, Shana Harper Call to order: at 10:07 am,a quorum was present and Mr. Williamson,Board Chairman, called the Board Meeting to Order. Mr. Williamson read the Mission Statement: The Mission of the Orange County ABC Board and our employees is to serve our locality responsibly by controlling the sale of spirituous liquor, returning profits to Law enforcement,Alcohol Education, and the County Fund while providing excellent service in customer friendly, modern, and efficient stores. Mr. Williamson read the Conflict-of-Interest Statement. The question was asked: does anyone have a conflict of interest with respect to any matters on the agenda?All present said nay. Approval of the Open Meeting Agenda: Ms. Sykes made a motion to approve the agenda, Mr. Green seconded the motion and the vote carried. Meeting Minutes: The Open Meeting Minutes for February 18, 2025, were presented. Discussion was held. Ms. Sykes made a motion to accept the open session minutes, Mr. Zito seconded the motion and the vote carried. Consent Agenda: February 2025 Financial Reports: i. Comparative Statement of Net Assets ii. Comparative Revenue and Expenses for February iii. Actual-to-Budget Comparison for February 2025 iv. February 2025 and Year-to-Date Retail sales v. Statewide sales report Discussion was held. Ms. Sykes made a motion to approve the February Consent Agenda, Mr. Zito seconded the motion and the vote carried 2024-2025 Alcohol Rehabilitation and Education Grant Mid-Year Reporting: The 2024-2025 Grantees presented a mid-year update to the board. Each grantee reported on their goals, strategies, measures of success and the tools they had used over the past year. The grantees answered questions from board members as well. Management Updates: Law Enforcement: Law enforcement reports were presented. Brown Forman Class: Brown Forman will do a training class with staff on April 30t" and May 15t. In this class, attendees will have a chance to taste the two single barrel tequila picks that Mr. DuBois picked out among other products. Managers Meeting March 16-18: Several staff members attended the annual NC ABC General Managers' meeting this month. BOCC Presentation: Mr. Williamson updated the Orange County Board of County Commissioners on the status of the ABC Board at the March 1 V` county meeting. The meeting went smoothly with only a few questions asked by the Commissioners. Property Update: The sign is up and will stay up until April. Hopefully, the ABC Board will be on the County Commissioner's agenda for consideration in May or June of this year. Board Comments: None At 1:00 pray Ms. Sykes made a motion to adjourn, Ms. Caster seconded the motion and the vote carried Meeting adjourned. Vz �- �t �2 Z j z� ���2 ZS tChair's Signature and Date Bard Secretary's Signature and Date ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: April 22,2025 Agenda Item # 4 Regular Session X itPresenter/Information Contact: Ron McCoy Subject: MARCH 2O25 Monthly Financial Reports Attachment(s): 1. Attachment"Comparative Statement of Net Position for March 2025". 2. Attachment "Comparative Statement of Revenues, Expenses and Changes in Net Position for March 2025 and 2024." 3. Attachment"Actual to Budget Comparison for FY 2025." 4. Attachment"Comparative Statement of Monthly/Year-to-Date Retail Sales by Store." 5. Attachment"NC Statewide Report of Spirituous Liquor Sales." I i i Brief Summary/Explanations: For the fourth month in a row, sales for ABC boards statewide continued to decline.Although March had 26 business days in both the current and previous years,2024 had five full weekends (Fri-Sat). Liquor sales for 2025 are projected to continue to decline in the coming months as the effects of tariffs on imports are expected to take effect by late summer. 1. Comparative Statement of Net Position (Attachment"Page 311): Cash held by the Board($3,71.2,470)decreased -$338,979 (-8.37%), due primarily to declining sales revenues. Inventory ($4,623,214)was down -$116,903 (-2.47%) in response to sales falloff and proactive efforts by the warehouse staff.The decrease in inventory was reflected in a significant decrease in accounts payable(-$505,131, -37.69%). Excise taxes related to sales volume ($549,869)were down accordingly (-$48,499, -8.11%). Income for the year-to-date ($65,983)was down -$487,838 (-88.09%). 2. Comparative Revenue,Expenses and Changes in Net Position 2024 to 2023 (Attachment"Page 411): Store sales for the month($1,974,772)were down -$202,908 (-9.32%)while LBD sales ($404,964)were down -$13,612 (-3.25%). Payroll related expenses ($295,221)were down-$85,042 (-22.36%) from the previous year, due primarily to calendarization. Total operating expenses ($147,927)were nearly unchanged from the previous year(+0.64°/u). Increases in building repairs (+$16,352) reflected plumbing repairs to Store 001 and the office, window cleaning expenses for all stores as well as delayed snow and ice clearing billings from the previous month. Increases in vehicle expenses (+$3,613)were related to annual tags and registrations fees. Net income for the month before depreciation(41,342)was down-$3,743.Net profit after depreciation was a loss of-1.85%. Page I of 7 pages ORANGE COUNTY ABC BOARD—AGENDA FORM i Meeting Date: April 22,2025 Agenda Item #4 Regular Session X I I 3. "Actual to Budget Comparison for FY 2025" (Attachment"Page 5") I With one quarter of the fiscal year remaining(25%),sales revenues to date were approximately 2.88%below those anticipated. Payroll expenses continued below those expected with a budget surplus of approximately 5.88%remaining. Operating expenses to date were approximately -2.39%below those expected. Capital expenses for a new office computer ($2,955) will be added to the year-end budget amendment presented to the Board in June. 4. "Comparative Statement of Monthly/Year-to-Date Retail Sales by Store" (Attachment "Page 611): j Oakdale(10) experienced the greatest sales decline(461,020, -17.080/0), followed by Mebane (4) (-$41,830, -13.51%) and Chapel Hill North(3)(-$30,488, -11.50%).Ram's Plaza (2) faced the largest LBD decrease (-$27,300, -11.65%). Mebane had the greatest LBD increase ($8,192),followed by Meadowmont(5), up $5,103. Total bottles sold for the month (157,773) declined-7,433 (4.50%). Year-to-date retail sales were down-$526,163 (-2.63%)while total LBD sales declined -$276,949 (-7.38%). The number of retail bottles sold for the year was 1,466,027,down -46,333 (- 3.06%). LBD bottles for the year(137,909)were down -6,578 (4.55%). The decrease in bottles sold(irrespective of price) is a true indicator of declining sales volume. 5. NC Statewide Report of Spirituous Liquor Sales (Attachment"Page 711): Orange County ABC Board slipped to 14'h position as two additional boards joined the group of boards with sales exceeding $1 million. Of these boards,total liquor sales ($107,668,891)fell - $6,115,745 (-5.37%). Sales variances for all 173 boards saw retail sales ($150,200,022)decline - 6.30%while LBD sales were -5.83%below last year's revenues. Even as the usual "summer vacation" change in sales patterns begins to take effect after Mother's Day (graduation),the decreasing sales trend is expected to continue through the summer and into the Fall, The decline in sales revenue will adversely affect the Board's financial performance for the last quarter of FY 2025. The decrease will also be a paramount consideration in shaping the budget for the upcoming FY 2026. 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 7 pages it I Orange County Alcoholic Beverage Control Board Comparative Statement of Net Position As of MARCH 2O25 and 2024 Assets 2026 2024 Variance Current Assets Cesh-Tmlet 0 1,133,70 (1,133,743) Cesh-Roxboro Savings(closed) 0 116,965 (116,965) Cesh zo-First Horin 1,887,082 2,761,026 (893,944) Ceah5/3 Bank 11297,074 0 1,297,074 Capital Management Trust 510,694 0 610,694 Cash-Store Change Reserves 17,620 19,715 (2,095) Total Cash&Cash Equivalents 3,712,470 4,051,449 (338,979) -8.37% Accounts Receivable 718 788 (70) Prepaid Expenses 103,370 241,359 (57,9B9) Distributions(prepaid) 0 0 - Securtty Deposits 40,736 20,736 20,000 j Inventory 4,623,214 4,740,117 (116,903) -2.47% Inventory(bags) 56,713 45,230 11,483 Lease Asset 2,112,82E 2,112,828 7,017,579 7,161,058 (143,479) Total Current Assets 10,730,049 11212,507 (482.456) Property&Equipment Land,Buildings&Improvements 13,182,921 13,178,936 3,985 Vendee&Equipment 2,583,574 2,423,646. 159,928 Total Property&Equipment 16,766,495 16,602,682 183,913 Less:Accumulated Depredation (4,863,790) (4,398,879) (464,911) Accumulated Lease Amortization (862,972) (627,451) (235.521) Net Property&Equipment 10,039,733 10,576,252 (636,519) Other Assets(Pension) Defamed Outflow Asset(OPEB) (128,969) (185,678) 56,709 Pension Deferrals/Net Pension Asset 724,227 677,608 46,619 Deferred Outllows of Resources 301,637 254,559 47.076 896,895 746,489 150, O6 - i Total Assets 21.888.67] 22.606148 (868,571) Liabilities and Equity Current Llabllliles 2026 2024 Amounts Payable Trade 836,068 1.,340,199. (505.131) -37.69% Other 98,907 122,276 (23.388) 933,975 1.482474 (528.499) Excise Taxes 54%869 598,368 (48,499) -8.11% 0therl8ales Taxes 143,494 158,136 (14.642) -9.26% Payroll Liabilities 196,210 194,379 1,831 Payroll Amount; 47,566 44,125 3.441 7.80% Accrued Interest(lease) 2,807 3,287 (460) 939,946 998,276 (58,329) -5.806 Other Current Liabilities Net ldeblllty(OPEB) 333,847 446,716 (111,871) Net Pension Deferral 1,681,271 1,413,742 267,529 Deferred Inflows of Resources(Pension) 18,437 19,721 (1,284) Lease Llablllty(current portion) 237,483 234,964 2,519 2271,038 2,114,145 156,893 Long Term Liabilities - Note Payable(First Harbor) 2,227,777 2,386,783 (159.006) Long Tenn Debt Adluabnenl(lease) 158,854 154,002 2,852 Leese Neblltty(long term portion) 11165.916 1.403;440 (237,522) 3.650.549 3,944,225. (393.676) Distributions Payable to Law Enforcement 0 0 - ' Payable to Education 0 0 Payable to County 0 0 Total CurremlLT Liabilities 0 0 Equity Balance Beginning of the year 13,905,186 13,462,308 442,878 Add Income(Loss)Year-to-Date 85,983 553,821 (487,838) -88.09% Balance End of the Period 13,071,169 14,016,129 (44,960) Total Liabilities&Equity 21,666,677 2R.636,248 (888,579 3 i I Orange County Board of Alcoholic Beverage Control Comparative Statement of Revenues,Expenses and Changes in Net Position For the month of MARCH 2O26 and 2024 MARCH MARCH $ % Sales 2026 2024 Variance Variance Retail-Liquor Sales 1,974.772 2.177,680 (202,908) -9.32% Wine/Barrels Sales 60 1,840 (1,780) -96.74% Commerclal/LBD/Mixed Beverage-Liquor Sales 404,964 411 13,612 -3.25% Total Sales 2,379,796 2,598,096 (218,300) -8.40% Taxes Based on Gross Sales 556,046 603,871 (48,825) -8.09% Net Sales 1824,750 1994226 189475 -6.50% II Cost of Sales(Inc.breakag"djsts.) 1,276,190 1,360,825 (85,636) -6.29% Gross Profit 23.09% . 549660 633400 83,840 -13,24% Payroll&Related Expenses Salaries&Wages 195,159 252,632 (57,473) -22.76% Payroll Taxes 14,217 22,380 (8,163) -36.47% Emp Retirement 23,718 34,730 (11,012) -31.71% _ Health Insurance 40,948 47,329 (6,381) -13.48% Retiree Health Ins 14,719 13,613 1,208 8.92% Human Resources' 580 686 (106) -15.45% NC401k 5,159 6,152 (2,993) -36.71% Processing fees 721 841 120 -14.27% Total Payroll It Related 295,221 380,263 85,042 -22.36% li Operating Expenses Board Members/Meetinglfravelfrmining 1,060 474 586 123.63% Rent 4,300 6,67E (2,378) -35.61% Lease Amortization 19,627 19,627 0.00% Repairs&Malnt. (Bldgs) 21,097 4,745 16,352 344,62% Repairs&Malnt.(Equip.) 855 3,599 (2,744) -7624% Utilities,Telephone and Internet 7,207 9,329 (2,122) -22.75% Insurance-Business 9,198 8,770 428 4.88% Store Expenses,SUPPIies and Bags 12,364 14,221 (1,867) -13.06% TravellMlleage Reimbursement 298 178 120 0,00% Of lomWerehouse Supplies&Expenses 1,399 4,626 (3,227) -69.76% Ext.Maintenance Services 2,091 7,808 (5,805) -73.52% Contract/Service Agreements 9,776 9,773 3 0.03% Postage 215 238 (23) -9.66% Professional Services(office) 1,296 1,775 (479) -26.99% Dues/Licenses/Fees 601 285 216 75,79% Credit Card Processing/Bank fees 42,968 43,646 (678) -1.55% Training/Education/Meeting 1,594 1,513 81 5.35% Burglar Alarm&Security 615 616 0.00% Vehicle Expense 4,200 5B7 3,613 615.50% Uniforms - 0.00% j Interest(Debt Service) 4,317 5,132 (815) -15.88% Interest(Leases) 2,807 3,266 (459) -14.05% Cash over/short 156 8 148 1850.00% Contingencies/Misc. (14)1 8 22 -276.00% , Total Operating Expenses 147,927 146,989 938 0.64% Total PayrolllOperating Expenses 443,148 627,252 84,104 -15.95% Income from Operations 106,412 106,148 264 0.25% Other Income Investment Income 1,829 222 1,607 723.87% Miscellaneous* 0.00% Total Other Income 1,829. 222 1,607 723.87% Net Income Before Distributions 4.55% 108,241 106,370 1,871 1.76% Statutory Distributions: Law Enforcement(5%) 16,333 14.719 614 4.17% Alcohol Rehabilitation&Education(7%) 24.250 21,750 2,600 11.49% Total Statutory Distributions 39,583 36,469 3,114 8,54% Net Income Before Profit Distribution 68658. 69901 1243 -1.78% Profit Distribution: Orange County-General Fund 70,000 67,500 2,500 3.70% Net Income(Loss)before depreciation 1,342 2,401 (3,743) -156.89% depredation(non-budget Item) 42,764 40,095 2658 6.53% (44,096) (37,696) (6,401) 16.98% (net profit percentage) .1,85% -1.45% Year to Date Sales Comoarlson (current) (current) Sales FY 2026 1 FY 2024 Change % Retail Liquor 19,476,958 20,003,121 (526,163) -2.63% Wine Sales 3,460 28,801 (25,141) -87.90% LBD Sales 3476 783 3 763 732 276 949 -7.38% Total Sales 22'957,201 1 23.70 454 J828,253 -3,4B% Net Income ry7O) 65,983 653,82 487 838 -88.09% j 4 Draage County ABC Board 'dual W Budget Comparison FY2026 eal For Me fa year ending Z6 '0/2025 MARCH YTD 2025 Balance % Sales 2026 Budgat Remaining Ramalnla9 1 Uqucr Sales 1,974,772 19,476,95B 26,819,82D 7,342,863 27.30% '. Wine/Mixer 61 3,461 34,OOo 30,539 69.62% LAD 404963 3,475,78 4979,185 1,502,402 3c.17% Gores Soles 2,379,798 22957,202 31,833,005 8,875,803 27.88% Texea based an grass soles $55 b46 5,329,96E ) 0 1]5 EW1210 27.88% ! NetSules 1,824.750 17 62]23) 24431,830 6,804,593 27.85% Coslof SBMa Belwaannona ,onandedsE 1,275,190 Il 939,170 16,457,655 4,518487 27.46% Grosse p 649,660 5,680 059 7974,165 2,286,196 28.57% Enroll and Related Expenses benchmark ! Salaries and Wages 195,159 2,012,2)) 2,942,930 925,653 31.45% 25.00% Payroll Taxes 14,217 156,436 225,1a5 6B,699 30.51% Retirement 23,718 253,829 345,795 BLESS 26,60% Group Health Intends 40,948 395,372 578,750 103,378 31.69% Rounders Group Insurance 14,719 132,471 172,000 39,529 22.98% Human R.,oumes 580 6,787 25,000 2,213 72.86% � 401k BAR SQB01 70,630 19,029 28.07% Processing fees 721 757) 9,975 2,398 24.04% Tive,armadrelaledecomuse 205221 3,O20,550 4,570,215 1349 665 30.88% ! Operating Expenses Board MembernMeetinglTuda l'relnln0 from 6,854 Aom 1,146 14.33% Rent 4,300 43,909 65,m0 21,p91 3245% Lease Amurtlaation 19,627 175,,645 245,000 68,357 27.90% Repairs&Melnte0awa0id,, 21,097 40,571 35,825 (4,74M 43.25% goods&Malnteoance Equip. 856 14,06E 21,687 7,619 35,13% Utiftim,Telephons,Internet 7,207 9B,990 y24,020 15,030 20.18% Business l'asma 9,,198 78,425 103,695. 251269 24.37% j Stare Supplies,Baesaod Expenses 12,364 133,30 195,om 61,654 31.62% 1 Employee Travel 298 411 2,000 1,589 79.45% Office Supplies&Expenses 1,399 19,827 28,5m 9,673 33.94% Maintenance 5erylces 2,081 E%OD] 32;om 11,993 37.48% Service Agnomen gAta/HVAQ 9,776 91,451 115,om 23,549 20.4836 Postage 215 3,040 4,200 1,15E 27.43% Pmfessimml Fee,hdffla) 1,29E 13,681 26,000 12,319 47.38% Does&Subscription 501 4,159 4,mo ce Credit Card Processing 42,938 403,351 571:695 169,344 29.45% Training and Education 115" 9,774 15,m0 5,225 34.84% Burglar Alarm and Security $16 5,535 7r500 1,96E 2620% While Expense 4.200 12,871 is,Om 2,129 14.19% Uniforms - 5A0 6,m0 591 9.85% Debt Service Interest expense) 4,317 44,587 59,175 14,580 24.55% Interest(Leases) 2.807 26,650 41,450 14,800 35.71% Cash over/,hurl 166 11511 I,Om (511) -51.10% Contlngenclas/Mira. (14) 26 Soo 474 94.60% Total opmaor,axpensas 147027 1,254,105 1,727,247 473,14E 27.39% Total OprodinglPayeal Expenses 443,148 4,274465 609746J 1,822,808 29,89% Income bum Operations 103,412 1,413,404 1.876,703 40,299 24.69% Olherincome ' Induced Income 1,029 10,693 2,600 (8,193) 327.72% Miscellaneous - 6,210 50 (4,710) -942.00% Total Other Income 1,82E 16,90 3,000 [12,903) -430.10% Net Income Before Profit DdIrmthn9l 108,241 1,429.307 1,879,703 45D,996 23,06% i. SieWbrY Oialribuilonis Law Eniomement 16.333 137,999 184,000 46,m1 25.00% Alcohol Rehab&Ed 24,250 218250 291,000 72,750 25,00% Total Slalutory Distributions 39,683 366,249 475,000 118.761 25.00% Net Income We.Profit EllbrUufinn 68,658 1,073.068 1404,703 331,84E 23,61% Proft Distribution I'I Orange CounlµOen Fund TO,mo 630,000 8101000 210,000 26.00% Working Bound Relalnalft3doge In NM Position: 1,34E 443058 W4,703 12l 645 21,64% Oroxhlbn(nondr.DMel Rmf 9p,Tb4 �ma 07 (41,OEi 9m,roa .1.11, Oaoifll Outlay Month YTo Budget gueearronex, Warehouse dellvm,truck 133;036. 133,036 0.00% Seeudty Camera upgrade, a 0 0.00% .I Computer(office) 2,955 2,955 0 (2,955) -1m.00% Earnest money(propedy purchase) 20,O0 0 (2D,000) -100.00% Warehouse mAlng(G&W) 23.873 23,875 2 0.01% Scanner(Store 002,Dawes] 2,090 2,000 - 0.00% sheiving(Store 002;Oibble,options) 4,42E 4,422 o.m% Shelving(Store 003;0Isplay Options) 6,690 5,890 0.00% Shelvino(Stem Om;Cobolsy options) 4,757 4,767 O.Oc% Shelving(Store 007,Display opdons) 3,IB] J,49] D.Oo% Shelving(Store 010,Display Optons) 6.146 5.148 O.m% Capital Racelpb Guidon tlls,ddoI:s,mhvgmhousetmd) (61000) (5,000) 0.00% Appmp0amdfuntlblacon (13,685) (265,798) (312,255) (56,457) 18.08% Debt Servlce(principal) First Hmhed(Mdeamed 13,685 117,433 156.855 39,422 2613% 22,113 g I i i Orange County Board of Alcoholic Beverage Control Comparative Statement of Monthly and Year-to-Date Retail Sales by Store For the month of MARCH 2O25 and 2024 Monthly Liquor Sales/YTD Sales Ranking j Retail Sales r:Nrenumberl 03/01/25-03/31/25 03/01/24.03/31/2A difference %increase by sales Hillsborough(1) 151,220 158,418 (7,198) -4.54% 6 Rams Plaza(2) 355,751 351,726 4,025 1.14% 1 ! Chapel HIII North(3) 234,605 265,093 (30,488) -11.50% 5 !! Mebane(4) 267,695 309,525 (41,830) -13.51% 4 Meadowmont(5) 149,416 175,191 (25,775) -14.71% 7 Eno/Durham(6) 111,362 128,175 (16,813) -13.12% 8 Carrboro(7) 331,434 356,121 (24,687) -6.93% 2 Southern Village(8) 76,989 76,111 879 1.15% 9 Oakdale(10) 296,300 357,320 (61,020) -17.08% 3 1,974,772 2,177,680 (202,908) -9.32% LBD Rams Plaza(2) 207,003 234,303 (27,300) -11.65% 1 Chapel Hill North(3) 6,839 9,209 (2,370) -25.74% 7 Mebane(4) 8,192 0 8,192 100.00% 5 Meadowmont(5) 18,447 - 13,344 5,103 38.24% 4 !' Carrboro(7) 90,443 90,013 430 0.48% 2 Southern Village(8) 7,324 3,639 3,685 101.26% 6 Oakdale(10) 66,715 68,068 (1,353) -1.99% 3 404,963 418,576 (13,613) -3.25% TOTAL 2,379,735 2,596,256 (216,521) -8.34% Tate/Defiles Sold 03/01/25-03/31/25 03/01/24-03/31/24 "Minis"(50 MI) 67,807 69,179 (1,372) -1.98% Retail 73,210 80,234 (7,024) -8.75% LBD 16,756 15,793 963 6.10% 157,773 165,206 (7,433) -4.50% BOTTLES SOLD THROUGH 0313112025 Year-to-Date Liquor Sales Ranking !, Retail Sales rsrorenumberl 07/01/24-03/31125 07101/23-03/31/2A difference %increase by sales 313 2025 313112024 %increase Hillsborough(1) 1,468,771 1,461,877 6,894 0.47% 7 145,498 145,675 -0.12% I, Rams Plaza(2) 3,378,491 3,437,741 (59,250) -1.72% 1 291,391 306,564 -4.95% Chapel HIII North(3) 2,372,587 2,472,812 (100,225) -4.05% 5 150,382 150,094 0.19% !. Mebane(4) 2,653,219 2,701,512 (48,293) -1.79% 4 192,624 199,714 -3,55% Meadowmont(5) 1,555,795 1,605,818 (50,023) -3.12% 6 96,619 101,126 -4.46% Eno/Durham(6) 1,093,471 1,131,084 (37,613) -3.33% 8 87,309 94,013 -7.13% Carrboro(7) 3,272,411 3,387,303. (114,892) -3.39% 2 248,095 258,955 -4.19% Southern Village(8) 741,221 726,032 15,189 2.09% 9 45,591 42,883 6.31% Oakdale(10) 2,940,992 3,078,942 (137,950) -4.48% 3 208`518 21z✓336 -2.260 19,476,958 20,003,121 (526,163) -2.63% 1,466,027 1,512,360 3.06% LBD 07/01/24.03/31/25 07101/23-03/31/24 Rams Plaza(2) 1,792,162 2o170,858 (378,696) -17.44% 1 78,686 88,018 -10.60% Chapel Hill North(3) 67,458. 60,683 6,775 11.16% 5 3,370 3,469 -2.85% !' Mebane(4) 56,331 6,085 50,246 825.74% 6 1,305 334 290.72% Meadowmont(5) 136,335 127,752 8,583 6.72% 4 4,565 4,023 13.47% Carrboro(7) 780,346 732,955 47,391 6.47% 2 30,486 28,448 7,16% Southern Village(8) 43,101 30,967 12,134 39.18% 7 1,412 1,065 32.58% Oakdale(10) 601,050 624,432 (23,382) -3,74% 3 18_,085 19,13 -5.46% 3,476,783 3,753,732 (276,949) -7,38% 1 137,909 144,487 -4.55% TOTAL 22,953,741 23,756,853 (803,112) -3.38% 1,603,936 1,656,847 -3.19% .52,911 6 i i i ;R 9 eR d: ;F 9 9 9 e 9 �R 2: Nmi Lq . . .-tom mmvrvi. mnve nm � oo W NMMan oo � N ma T N Yl W l0 tO n 'g r N of 0�',,.h �' fJ n Yl W t0 tO O Y1 O yj 1p N m V ~ e ri m T fT P ama N rl N Y1 01 rl V 0,,P O 01 rl d' O P �-1 pv� Of m �-i P � m n W N INII V m W lmD N Opp Ill IN �Nel.':N W tNp n N N m V�1 .i vbf t�+l O vbl ^ Q N fh V W M Ol N N 0 b O 0 w m O V1 00 00 O nl M' Ol n n VI yl ^ b Ot m H D V N P 'cY N d' e4 m m N n O V N M M g q ei N r;l fi1.N:ri N ri e4 N N ri '1 r;f O b OI O 1 r M 6 L y OOl tmD m m W Oml Mp~l HH m N H ,N V V N W ti, M N O p bppp m ti m O b N m m , N b 00. O m N N 1p N m m m m O m v5 V 00 P O N O C N ry VI' r T O Mf O 'g 10 a ri rI M N b M O r O ti a Ill ri ❑1 N ^^ N 'Q m b M rl m ti D m O m V 01 N m A � m P O N P N V p � M. ' ri m rti m, b m m N O P b b P m C :m O P P b P b V Ill M O NM rl N Q y0 nCl' O�D n Y1' Yl ul Vl O C4 N N N N N N rl N ti rti 4 ri' rl rl 0 rl 4 •Y 6 „ d m � N ecy� s} Ilryl I ry yI m m O w V rmi m w tow Iml1 W ei W N N P d' N tip .-1 OPl V m yyw m n O eap�yf V N a (m(�ll Oml V M W W l � V m N M m a'.V m M N !P 0 IIb9 N eP-1 N r01 �1 A a V' N m O O e-I m } O m vi ri N ri r7 ri ^I m I O 'C pp �} M 11 m w tPf) m g w C w V M C M m.,.9 d M W N N H Vl W W e�-I P Obl O I� m rl O N N O b P N M m O Ill P':b b H m m m m m m N N V O Ill N 7 rl fb l0 rtl n rl IIl' O lO O N't. T frl T l0 O N Vl N gID N n N yl V N m N Ill N m P ri O m P d' n:m b O b ti r m r O Uj a P V m ^ O P m m M m ei m b m m m r;m P P N M m m d' M N N m P N N N N N- 4 ti 4 ri ri ti ri' rl H' ri ti ri l0' E 19 2E P f]l 0 m O P O d O b m m a N b ri m m g M P mm O N O Nl Ici P Vw o N u V H O N m Oml Imo �-I W lMil W .m-I Ibif Omq O 4� W ri b m b m M b O m ri O N N N O ri M fll tD O fll N N fT O' OI Ilf 'S Ol fT 00 N O Q N N 4 Ill Yl a0 O, m m b N m m m d' b P �} N po 1� m m m m P b rf P m P o m P P a N Ol T P m m m m. V M,N m P b m Ili m m m m N N (vl n <D VI Ill' [! M' N' N N N N N,N rl ti N rti ri rl ti ti rl' rl O' ¢ rj b [mil O N ei nl N O P rl o I aa II�� m N vI W YNl N �m-I d' e~-I M W m h N M n T'. W lm0 dm� N N 0�1, n I�il b r�i fill A Owl N C m N w ri O' M' w O Vl Ivl O fvf O Ol Ul M N m' P w w P O 00 O Ol fvl r n m N ri M m d' m N P O N m r m w pp p m N P ri m m m m m m N b Ul pp ry p O Kjl J Y yI m C m Ot m r1 m N '[7' M N N M Qi,V N N d' m N m ri ei ei rl M rl ^I V y) P U 1� Q Ol m ti ti rl ri N rl td y H y j O ri m m ry V P P b b m m V N,:,N m V b m O m d' lD b m O m 1p m C V NN 01 V m b M 0 rl m ri M p� P N m ri P N P N P d' H N M m p m y N rl N .0 m N m N O m m m N , sF O O b b m b 0 N m Ill b m m P w4 O N M ti 0 : vl N rl IO ll of ri 6 O 'O ri N r-I ei N N N O a rti N rl r6 d' C m m M M ri m b P M P m M M M 1\,:a b P m M ri O m m P V m m h N m IL J y O P rl N W O m m rl m N 0 01-,..m b m ri N V N M N rl ri m m M P e m m V ll1 '7 ll N N N N N Hz _ ti rl ti ff rl It 14 ti rti ri 00 ,- C N O v 1':' e t nEa:o o¢ m mmmO N ¢ u 4 uu � u O m � o . u ¢ m `mu ¢ u � u O O w my ¢ ` ca omQ Qa t m v ' g = ¢ 'y O ' Q o u o u muu u m o o o o cwo "E o a > u c m w m aNm ° C oo fo nvEfa 4 ° z iY o'.o m ¢ L7 z to 3 u o 'm c y Y � � Y p ouff N ei N M tF m b P 00 m M M rry ti N ti N N rmq N N N N N N N N O a a i ORANGE COUNTY ABC BOARD—AGENDA FORM I Meeting Date: April 22, 2025 Agenda Item # Regular Session X Closed Session Presenter/Information Contact: Tony DuBois I Subject: Management Reports as of 4/22/2025 1. Law Enforcement Reports j Law enforcement reports are attached. I 2. Law Enforcement funding requests for review Attached are the Law Enforcement Funding requests for next year. Decisions will need to be made in the May meeting so this is only informational. 3. Brown Foreman Class Brown Foreman will do a training class with the staff on April 30 and Mayl. In this class we will have a chance to taste the 2 single barrel tequila picks I made in Mexico among other products. 4. Board Member Rec to BOCC* The GM, Mike Zito and Melvin Green interviewed several candidates for the board opening starting July 1. We will discuss the recommendation in the meeting. 5. New Human Resources We hired a new Human Resources position starting the week of April 21. 6. Any Board goals for 2025-26 Discuss adding any board goals for next fiscal year. 7. Property Update* There will be an update at the meeting i *Items have corresponding attachments Page 1 of 1 pages i State of North Carolina TE Alcoholic Beverage Control Commission �`'� � ABC Law Enforcement Monthly Report GS 18B-501(f1) Board: Orange County Reporting Month/Year: Mar-25 QuAM vim` Regulatory Activity and Training Violations Reports Submitted to ABC Commission Total Number of Offenses Contained in Reports Sell to Underage Campaign Checks Permittee Inspections Compliance Checks Seller/Server Training 4 CB 2 CH Alcohol Education ABC Law Violations At Permitted Away From Permitted Establishment Establishment Sell/Give to Underage Attempt to Purchase/Purchase by Underage Underage Possession 1 CB 1 CH Unauthorized Possession Sell/Give to Intoxicated All Other Alcohol Related Charges 6 CB 13 CH Total: Controlled Substance Violations At Permitted Away From Permitted Establishment Establishment Felony Drug Related Charges 1 CH Misdemeanor Drug Related Charges Total: Other Offenses At Permitted Away From Permitted Establishment Establishment Driving While Impaired 5 OC 1 CH All Other Criminal Charges 2 CB 15 CH Tota I TOTAL CRIMINAL CHARGES: Agencies Assisted Assistance Provided to Other Agencies Remarks Chapel Hill: 2 BARS trainings with 27 participants. DWI patrol yielded 1 DWI, 1 Felony drug charge and 15 citations. 2 ALERT operations with 16 violations and 12 OCPAD.. Carrboro DWI operation on 3/14 and 3/29. Assisted CHPD with ALERT operation. Orange County Assist at store closings. Partner on DWI enforcement Reporting Officer/Title: 4 Agencies Reporting Report Date: April 12025 i ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: April 22,2025 Agenda Item # _ Regular Session X Closed Session Presenter/Information Contact: Tony DuBois Subject: Law Enforcement Requests Attachments: Funding Requests i The Orange County Sheriffs Department, Hillsborough Police Department, Chapel Hill Police Department, and the Carrboro Police Department have turned in funding requests for the next fiscal year. Name 2020-21 2021-22 2022-23 2023-24 2024-25 Requested Granted 2025-26; 2025-26 Orange County 100,000 110,000 110,000 110,000 110,000 120,000 Chapel Hill 18,000 28,000 35,000 37,500 40,000 64,782 Carrboro 19,000 16,000 10,000 10,000 20,000 30,000 Hillsborough 10,000 10,500 11,000 10,500 14,000 12,563 Requested 227,345 Granted 147,000 154,500 166,000 168,000 184,000 I I, i I i Action Requested: Review proposals to determine law enforcement funds to be included in the draft budget. i Page 1 of 1 pages C �Aaairortr� a�TH CA r Town of Carrboro Police Department Chris Atack,Chief of Police 100 N. Greensboro St. Carrboro,NC 27510 PHONE: 919-918-7397 FAX: 919-942-4473 ABC Funding Request Fiscal Year 2025-2026 The Carrboro Police Department continues to collaborate with the Chapel Hill Police Department, Orange County Sheriff's Office and Hillsborough Police Department. The Carrboro Police Department assigns officers to focus on underage drinking in our community. We conduct operations designed to reduce underage consumption and decrease the opportunity for businesses to sell alcohol to underage buyers. We have also increased counterfeit ID enforcement with the use of the Intellicheck App. The Carrboro Police Department is dedicated in its efforts to make our community safe by partnering with the Coalition and the Orange County ABC Board. To continue our efforts we are asking funding to help us in these endeavors. I. Overtime allotment for Special Alcohol Operations $25,000.00 Carrboro Police Officers continue to serve on the Alcohol Law Enforcement Response Team(ALERT). These officers have received specialized training in legal issues and tactics used to enforce underage drinking laws. Over the past year, officers have participated in ALERT operations to include plain clothes underage enforcement, Sell to Underage Campaign and DWI Saturation Patrols. We will continue with alcohol compliance checks in the upcoming months. We propose two to three operations per month consisting of 2-4 officers. II. Equipment and Software $1,000.00 In an effort to enhance and properly document ALERT operations,we would like to fund the purchase of equipment that would allow us to function more efficiently. Equipment would consist of miniature cameras, which are easily hidden on the body.to document violations during ALERT Operations. Such documentation will strengthen cases brought before the court and provide feedback on how to improve operations. This equipment will be shared with all ALERT team members. We would also like to maintain three licenses for the Intellicheck App. The Intellicheck App allows officers to scan the QR codes on the back of IDs to determine if they are counterfeit. The cost of the three licenses is approximately $600 per year. I11. Alcohol Training Conference $4,000.00 It is imperative for officers to continue to receive training to stay up to date with current trends, changes in laws and to expand their knowledge. We would like to be able to send the alcohol investigator and/or another officer to an alcohol training conference that would accomplish these goals. The funding would include the cost of the conferences, Transportation, lodging and food. Total Funding Request $30,000.00 The Carrboro Police Department wishes to continue its efforts in the enforcement of alcohol violations and providing positive education and messages for our youth. We also look forward to working with the Orange County ABC Board in making our community a much safer place. If you have any questions or need more information please contact Captain Ryan Daniels at 919-918-7418. Thank you for your consideration in this matter. Ryan Daniels 1 Date 1 04/08/2025 Captain, Administrative Services Carrboro Police Department 919-918-7418 rdanielsAcarrboronc.gov Chapel Hill Police Department POLICE L - A 2025 -2026 ABC Grant Request Submitted by: Inv. Aspen Degler Police Department Town of Chapel Hill r 828 Martin Luther King Jr, Blvd. Chapel Hill,NC 27514 phone(919)968-2760 www.townofchQclhili.orR April 2, 2025 Orange County Alcohol Beverage Control Board 601 Valley Forge Road Hillsborough,NC 27278 Dear Board Members: About sixteen years ago,the Orange County Alcohol Beverage Control (ABC) Board and the Chapel Hill Police Department (CHPD) entered into an agreement that enabled CHPD to enforce and regulate privately owned ABC-licensed retailers within Chapel Hill. Since then, we have worked to uphold ABC rules and regulations while educating those involved in the sale and distribution of alcohol in our town. Since our last annual report, we have continued collaborating with local and state agencies and community advocacy groups to address alcohol-related issues in our community. Over the past year, we have utilized funds from the ABC Board to conduct 16 ALERT operations, one DWI operation, and five Alcohol Compliance Operations. These operations are often centered around events with increased alcohol consumption, such as football games, basketball games, large-scale events, graduations, and more. As a result of our enforcement efforts, 123 alcohol-related violations were charged or referred to the Orange County Pre-Arrest Diversion program during our ALERT Operations. Our Compliance Operations led to eight charges for selling alcohol to minors during checks of 78 businesses. Additionally, our DWI Saturation Operation resulted in two charges for driving while impaired and I I citations. In terms of education, we conducted I I B.A.R.S training classes,with 95 attendees over the past year. Thank you for your ongoing support of our efforts. We look forward to continuing our partnership with the Orange County Alcohol Beverage Control Board. If you have any questions about this year's report, please contact my office or Investigator A. Degler at(919) 933-5708 or email at adegler@townofchapelhill.org. Sincerely6 , a Celisa Lehew, Chief of Police Chapel Hill Police Department ABC Funding Request 40Fiscal Year 2025-2026 INV.Aspen Degler I. Mobile connectivity(Air card I DCI I phonellntell!check) Cost$2,837 Purpose: The current vehicle assigned to our ABC officer is equipped with a Mobile Data Terminal(MDT). A DCI connection and air card are required to maintain connectivity to our databases. The DC!connection cost is$251month,and the air card is$401month. The ALE Investigator is also assigned a phone that requires a data connection for the use of the Intellicheck Age ID application. In 2017, we expanded the Intellicheck application to two iPads for use during ALERT Operations. The connectivity fee for the iPads is $381month for each iPad. Intellicheck costs$501month for three licenses which covers all devices. • Intellicheck(3 licenses)-$50.00/month ($600.00 yearly) • iPad mobile connectivity for Intellicheck - $38.001month per device (two iPads) ($912.001yearty) • Investigator Phone-$50.001month($600.00 yearly) ll. Overtime Allotment for Special Alcohol Operations Cost$50,960 Purpose:in 2009 we started an Alcohol Law Enforcement Response Team(ALERT). These officers received specialized training in legal issues and tactics used to enforce underage drinking laws. This overtime budget allotment would be used to pay officers working in an off-duty capacity for their work during ALERT and Compliance Operations. These officers are utilized during`peak times"of alcohol related incidents, such as the beginning of the fall and spring college semesters. CHPD ALERT officers' partner with officers from UNC and Carrboro Police to work the following events. • Chapel Hill Police Officers are compensated at$50.00 per hour. • CHPD pays insurance, social security, and LEO retirement for each officer that works an event raising the cost per hour to approximately$65.00 for each officer • Underage Compliance Operations at ABC Permitted Establishments o CHPD Goal for FY2025 is 6 operations o Operations last 4 hours and are staffed by 4 officers 0 4 officers per operation at$65.00 per hour o Total Compensation for 6 operations=$6,240 • Street Level ALERT Operations(Party Patrols, iD Checks at Bars, open containers) o Increase in these operations due to the proiection of increase in alcohol consumption due to sports-games(UNC football, international soccer, etc.) o CHPD Goal is 25 operations for FY2025 o Operations last 5 hours and are staffed by 4 officers 0 4 officers per operation at$65.00 per hour Chapel Hill Police Department ABC Funding Request 40Fiscal Year 2025-2026 INV.Aspen Degler o Total Compensation for 25 operations=$32,500 • C.H.A.R.G.E.D(Chapel Hill Alcohol Resource Guide Education&Distribution) o CHPD Goal for FY2025 is 2 operations o Operations typically last for 4 hours and are staffed by 4 officers 0 4 officers per operation at$65.00 per hour o Total Compensations for 2 operations=$2,080 • B.A.R.S. Training(Be A Responsible Server) o CHPD Goal for FY2025 is 18 classes o Includes 2 hours of pay for the instructor @$65.00/hour o Total Compensation for 18 classes=$2,340. • DWI Saturations o New operation based on DWI arrests and fatality crash as a result of alcohol intake o CHPD Goal for FY2025 is 4 operations o Operations typically last for 5 hours and are staffed by 6 officers 0 6 officers per operation at$65.00 per hour o Total compensation for 4 operations=$7,800 III. Underage BuyerlTraining Funds Cost$2,285 Purpose: The Underage Buyer funds are used to compensate the individuals that assist in testing local alcohol outlets and establishments during "plain clothes"compliance operations. They are paid$20.00 per hour and a typical operation will have two buyers working 4-5 hours. V1. Training funds Cost$6,000 Purpose: The Northwest Alcohol Conference in Boise, Idaho provides training and current trends in fake identification, community solutions, prevention and other topics. It would provide both the ALE Investigator and members of the ALERT team with up-to- date training and ideas to bring to the community for education and enforcement. The NCABCOA (North Carolina ABC Officer Association)annual conference provides current trends that are specific to our state. Current training regarding new laws and regulations going into effect forABC officers. Up to date trainings on the day-to-dayjob obligations such as ABC inspections. National Liquor Law Enforcement Association annual conference provides collaboration with other national liquor law enforcement organizations and with state and local law enforcement organizations to enhance understanding of the overall importance of liquor law enforcement in preventing impaired driving, youth access, crime and community Chapel Hill Police Department ABC Funding Request 40 Fiscal Year 2025-2026 INV.Aspen Degler problems. Training includes current alcohol trends, Incensing, upcoming legislations (mobile bars) and other topics. V. ABC Vehicle Fuel and Maintenance - _ Cost$.2,700 Commented[B]1]:NOMSshows that there was fuel charged . .. - - - - to the ABC Fuel Account in Pdovember far$89,80. No other vehicle or fuel charges have shown up,outside of the purchase of the Purpose: To cover annual cost associated with fueling and vehicle maintenance for the ` vehicle,in this fescal year ABC vehicle. The vehicle is a 2024 and maintenance costs have continued to increase. Commented CMP2R1]:Do you know the year uF he new Additionally, fuel costs are difficult to predict due to price fluctuation, ehiele Commented CB]3R1]:I'm not sure. Do you want me to reach l out to Fleet and ask about projections° They may he able to give us +l an idea of what the costs will be in the next veer. And more Total Request=$64,782 information on the new vehicle f Commented CM P4Ri]:Yes,that would he helpful OFFICE OF THE ORANGE COUNTY SHERIFF Sheriff Charles S. Blackwood 106 East Margaret Lane Hillsborough,North Carolina 27278 Hillsborough Chapel Hill Fax (919)644-3050 (919)9112-6300 (919)732-6403 Orange County Sheriffs Office ABC Funding Request Fiscal Year 2025-2026 Cpl. C. Boggs I. Stationary Patrols for ABC Store Closings: $120,000 Monday thru Saturday, Orange County Sheriff's Office personnel provide stationary patrols in the parking lots of all County ABC Stores at closing. This provides a law enforcement presence while employees prepare for and conduct closing operations. Providing this presence is a deterrent to the criminal element that may be wishing to prey on the business and employees during closing times. Operating costs for these services include: 1. Salaries and benefits for 8 Deputies, for 1 hour, six days a week for 52 weeks. 2. Maintenance costs on Sheriff's Office Vehicles used to conduct these operations to include fuel and routine maintenance. 3. Attendance at Coalition and Alcohol Law Enforcement Response Team Meetings 4. Conduct inspections for on premise and off premise retail establishments Total Funding Request: S120,000 The Orange County Sheriff's Office values our partnership with the Orange County ABC Board. Our goal is to make Orange County a safer place for all generations. To this end, we will work with the Orange County ABC Board and the Coalition to educate businesses and the public about the dangers of underage drinking and the implications that each carries with it. HILLSBOROUGH POLICE DEPARTMENT N 127 N. CHURTON ST, HILLSBOROUGH, NC 27278 �. � ��► r + r *, OFFICE(919) 296-9500- FAX (919) 732-2187 Chief of Police Duane Hampton f March 1, 2025 Orange County Alcohol Beverage Control Board 601 Valley Forge Rd. Hillsborough,NC 27278 Dear Board Members; The Hillsborough Police Department's Alcohol Law Enforcement Response Team (ALERT), largely supported by funding received from the ABC Board,has seen great success since its establishment in 2011 and is making a positive impact. So far in the 2024-2025 funding period, our ALERT team, supported by your funding,has participated in 3 compliance operations, conducted 6 saturation operations and been involved in 5 partnership meetings. As an agency, we have made 17 DWI arrests. Our ALERT team has participated in 2 multi-agency operations. One significant event yielded the seizure of narcotics and a firearm from a convicted felon. Ove this past year, we have had staffing issues and had a change in personnel overseeing our ALERT operations. This was explained during the annual presentation we recently participated in. To help with increasing our efforts this upcoming year, we assigned Sgt. Heather Blackwell as our ALERT coordinator for HPD. We believe that she will take a proactive approach and implement creative ways to garner more interest and increase our efforts and results. This year's request reflects both an increase in our enforcement efforts and activities, and additional equipment needed to both outfit new members and increase capabilities department-wide. Our goals for the new fiscal year include: • Conduct surveillance, compliance or saturation operations monthly. • Conduct regular downtown visibility patrols and inspection of on-premise locations. • Participate in multi-agency DWI checkpoints. • Provide ALERT team members with additional alcohol-related enforcement training. Thank you for your support and the partnership that has been established which makes our enforcement efforts in this area possible. We look forward to a continued relationship with the Orange County Alcohol Beverage Control Board. If you have any questions or concerns, please feel free to contact me at (919) 296-9521. Respectfully, Jsol( L W�,r Interim Chief Jason Winn 127_'N Churton • 'h(ltlSborough, TIC 27278 • rTel (919) 296-9500-9381 . FLI.0 732-2187 HILLSBOROUGH POLICE DEPARTMENT " IN 127 N. CHURTON ST. HILLSBC)I;UC'GH, \{C 27278 •, y OFFICE (919) 296 900- FAX (919) 732-2187 ' r Chief ofPolit-c, Dunne Hampton Hillsborough Police Department 2025-2026 ABC Funding Request I. Overtime Funds for Alcohol Enforcement Cost: $9,600.00 Purpose: The Alcohol Law Enforcement Response Team (ALERT) team we started in 2011 consists of officers assigned to a variety of positions within the police department who come together to carry out dedicated alcohol enforcement operations including, but not limited to compliance checks, saturation patrols or retail surveillance operations. In addition, these officers attend specialized training in legal issues and tactics used to enforce underage drinking laws_ Because these officers must continue to complete their regular duties, much of our alcohol enforcement and training efforts must be undertaken by officers outside of their regular job duties in and off-duty capacity. This year's request is based on our goal of spending 16 hours per month on ALERT operations including compliance-type operations, inspections, surveillance and focused patrol operations, and training. We have had to make increases in our hourly compensation to secure officers to work these additional assignments, and as a result this is an increase this year. ll. ALERT Equipment Cost: $2963.00 Purpose: These funds are being requested to purchase equipment needed to facilitate ALERT operations. We have identified 3 key equipment needs we hope to use this grant funding on: 1. Casper - Cell phone software that can be used for compliance operations and other undercover related activities. The person overseeing the operation will have the ability to monitor audio, video, and the location of underage buyers carrying out ALERT operations. This will be another layer of video evidence that can be used in the prosecution of ALERT related offenses. We would like to acquire 3 licenses - $2,963 annual cost. Total Request: $12,563.00 1217_11f 071I00H 1j[j��'1�(11'O21tJEl, _A/C 3,-2-S • 'Tel (()lc;) 'Ft ,V (010) �1ti— i Page 1 of 2 Timothy Feeney Volunteer Application Orange County Advisory Boards and Commissions Name: Dr. Timothy Feeney Name Called: Home Address: 102 Faison Rd. Chapel Hill NC 27517 Phone: 973-841-0816 Email: tpfeeney@gmail.com Year of OC Residence: 2020 Township of Residence: Chapel Hill Zone of Residence: C.H. City Limits Gender Identity: Male Ethnic Background: White Age Range: 35-59 Community Activities/Organizational Memberships: only have professional involvement Past Service on Orange County Advisory Boards: n/a Boards/Commissions applied for: Alcoholic Beverage Control Board Please explain how your background,education and experience is relevant to this board As a physician and scientist, my background,education, and experience uniquely position me to contribute effectively to the county ABC board. I hold an M.D.,which have provided me with a comprehensive understanding of medical science, public health policy, and the social determinants of health. My training included extensive research on substance use and its impacts on community health, equipping me with the knowledge necessary to address issues related to alcohol regulation from a public health perspective.ln my medical practice, I have encountered firsthand the health consequences of alcohol misuse.This direct clinical experience gives me a practical understanding of the importance of responsible alcohol regulation and the need for effective community health strategies. In addition to my medical and scientific background, I have a strong commitment to promoting equitable distribution of resources. During my career, I have advocated for health equity,working to ensure that underserved communities have access to necessary health services and resources.This perspective is crucial for the ABC board, as equitable distribution of alcohol licenses and resources can help address disparities and promote fairness within the community. Furthermore, I have past experience working In retail,where I gained valuable insights into the operational aspects of sales and distribution.This experience provided me with a practical understanding of the challenges faced by retailers and the importance of regulatory compliance. It also taught me the significance of customer service and community relations,which are vital for effective board operations. Last, I have served on several advisory committees and boards related to public health and safety.These roles have honed my skills in policy development, stakeholder engagement, and I i Page 2 of 2 Timothy Feeney interdisciplinary collaboration,all of which are critical for the functioning of the ABC board.My combined experience in clinical practice, public health research, policy advisory roles,and retail makes me well-suited to contribute to the county ABC board§ETM s mission. I am committed to leveraging my expertise to promote public health, safety, and well-being in our community through thoughtful and evidence-based alcohol regulation and equitable distribution practices. Please explain your reasons for wanting to serve on this board I am passionate about using my skills and experiences to contribute positively to our community. Serving on the county ABC board aligns with my professional goals and personal values, offering a unique opportunity to impact public health and safety meaningfully. I am eager to collaborate with fellow board members, stakeholders, and the community to develop policies that protect public health,ensure equitable practices, and support responsible alcohol consumption. How would your particpation on this board contribute to the diversity of viewpoints? My participation on the county ABC board would contribute to the diversity of viewpoints by bringing a unique combination of medical, scientific,public health, equity advocacy, and retail experience to the table.As a physician and scientist, I have a deep understanding of the health Impacts of alcohol use and the importance of evidence-based policies. This perspective is crucial for developing regulations that prioritize public health and safety.ln addition to my medical and scientific background, my commitment to health equity ensures that I consistently advocate for fair and inclusive policies. My background allows me to represent the viewpoints of small business owners and retailers,ensuring that the board s policies are not only health-conscious but also practical and supportive of local businesses.By integrating these diverse perspectivesg€"public health, scientific research,equity advocacy, and retail experience&E"I can contribute to a more holistic and balanced approach to the board s work. My varied background enables me to consider multiple angles when evaluating policies and making decisions,fostering a comprehensive and inclusive dialogue within the board. I believe this diversity of viewpoints is essential for developing well-rounded,effective, and equitable alcohol regulation policies that serve the entire community s best interests.Additionally, as someone relatively new to North Carolina s government, I offer an outside perspective that can bring fresh ideas and innovative approaches to the board. My experiences from different regions and systems can help challenge the status quo and introduce new strategies that have been successful elsewhere, enriching the board s deliberations and outcomes, Do you have any personal or business interest(s)that could create a conflict of interest (either real or perceived) if you are appointed to this board? Boards/Commissions appointments: I Other Comments: This application was current on: 5/17/2024 8:35:56 AM Date Printed: 5/20/2024 ; i I I I p�s ABC r C O M M 1 5 5 1 0 N " NORTH CAROLI NA Alcoholic Beverage Control FOR IMMEDIATE RELEASE April 9, 2025 CHAIRMAN: Hank Bauer NORTH CAROLINA ABC COMMISSION HOLDS REGULAR MEETING COMMISSIONERS: I IE.T.)Mccrimmon RALEIGH — The North Carolina Alcoholic Beverage Control (ABC) Raleigh Commission held its regular monthly meeting on Wednesday, April 9th, 2025. David Sherlin Raleigh Commissioner Sherlin reminded everyone that permit renewals and DEPregistrations are due by April 301h. Permittees who do not renew or register Mike ITY coMMlssIaNER: by April 30th must pay an additional 25% late fee. If permits are not renewed or Mike registered by June 1$t, they will be canceled, and permittees will need to LOCATION: reapply. Renewals and registrations can be completed at epay.abc.nc.gov . 400 East Tryon Road Raleigh NC 27610 The Commission ratified 54 hearing cases that resulted in penalties in excess MAILING: of$64,800 and/or imposition of suspensions of permits for three days or more. 4307 Mail Service center Fines are due on or before May 2"d, 2025, and suspensions begin May 9th, Raleigh NC 27699-4307 2025. PHONE (919)779-0700 http://abc.nc.gov/ The Commission approved an exemption request pursuant to _§ 8B- 1116(b) for R.H. Barringer Distributing Company, Inc.; Lazy Creek Farm Complex, LLC; and Brianna Craig. The Commission approved a proposed ABC store location at the intersection of NC Hwy 86 and NC Hwy 49 in Cedar Grove Township, as requested by the Orange County ABC Board. The Commission confirmed the next monthly meeting will be held at the NC ABC Commission (400 E. Tryon Road, Raleigh, NC 27610) on Wednesday, May 14th, 2025, at 10:00 am. ABOUT THE NC ABC COMMISSION North Carolina is one of 17 states to regulate alcohol through a control system. Since 1937, the North Carolina Alcoholic Beverage Control Commission has provided regulation and control over the sale, purchase,transportation, manufacture, consumption and possession of alcoholic beverages in the state of North Carolina. https://abc.nc.gov. MEDIA CONTACT Jeff Strickland 919-632-4828 Jeff.Strickland(cDabc.nc.gov i ORANGE COUNTY ABC BOARD Proposed Agenda for Open Session Tuesday May 20, 2025, 10:00am Location: 601 Valley Forge Road Hillsborough,NC 27279 Scheduled attendees: Judson Williamson, Board Chair Tony DuBois, General Manager Melvin Green III,Vice Chair Angela Willoughby, Assistant GM Mike Zito, Member Ron McCoy, Finance Officer Elizabeth Carter, Member Julie Mebane, Board Secretary Jennifer Sykes, Member Rhonda Ashe- Human Resources Earl McKee, BOCC Liaison i 1. Call open session meeting to order. • The Mission of the Orange County ABC Board and our employees is to serve our locality responsibly by controlling the sale of spirituous liquor,returning profits to Law enforcement,Alcohol Education,and the County Fund while providing excellent service in customer friendly, modern,and efficient stores. j I • Does any member of the Board have a conflict of interest or any condition or fact that i might create the appearance of a conflict of interest with respect to any matters on today's agenda? i i 2. Discuss proposed agenda, revise as needed and adopt the agenda. 3. Minutes of Open meeting- April 22" , 2025 I� 4. Consent Agenda: April, 2025 Financial Reports: i. Comparative Statement of Net Assets ii. Comparative Revenue and Expenses for April 2025 iii. Actual-to-Budget Comparison for April 2025 iv. April 2025 and Year-to-Date Retail sales V. Statewide sales report i 5. Management Updates i I i ORANGE COUNTY ABC BOARD Open Meeting Board Minutes Tuesday,April 22, 2025, 10:00 am Location: 601 Valley Forge Road Hillsborough, NC 27278 Scheduled attendees: Judson Williamson, Board Chair Tony DuBois, General Manager Melvin Green IIl,Vice Chair Angela Willoughby,Assistant GM-Absent Mike Zito, Member Ron McCoy,Finance Officer Elizabeth Cat-ter, Member Julie Mebane,Board Secretary Jennifer Sykes,Member Rhonda Ashe, Human Resources Earl McKee, BOCC Liaison-Absent Call to order: at 10:00 am, a quorum was present and Mr. Williamson, Board Chairman, called the Board Meeting to Order. Mr.Williamson read the Mission Statement: The Mission of the Orange County ABC Board and our employees is to serve our locality responsibly by controlling the sale of spirituous liquor, returning profits to Law enforcement,Alcohol Education, and the County Fund while providing excellent service in customer friendly, modern, and efficient stores. Mr.Williamson read the Conflict-of-Interest Statement. The question was asked: does anyone have a conflict of interest with respect to any matters on the agenda?All present said nap. Approval of the Open Meeting Agenda: Ms. Carter made a motion to approve the agenda, Mr. Zito seconded the motion and the vole carried. Meeting Minutes: The Open Meeting Minutes for March 25, 2025, 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. Consent Agenda: March 2025 Financial Reports: i. Comparative Statement of Net Assets ii. Comparative Revenue and Expenses for March iii. Actual-to-Budget Comparison for March 2025 iv. March 2025 and Year-to-Date Retail sales v.Statewide sales report Discussion was held. Ms. Svlces made a motion to approve the March Consent Agenda, Ms. Carter seconded the motion and the vote carried. I i I I I Management Updates: Law Enforcement: Law enforcement reports were presented. Law Enforcement Funding Requests for Review: Law enforcement fitnding requests were presented. Decisions will need to be inade during the May meeting. Brown Forman Class: Brown Forman will do a training class with Staff on April 30`1' and May 1''. In this class, attendees will have a chance to taste the two single barrel tequila picks that Mr. DuBois picked out among other products. BOCC Recommendation for New Board member: The GM, Mike Zito and Melvin Green III interviewed several candidates for the new board member starting in July, 2025. Discussions were held during the board meeting. New Human Resources: We hired Rhonda Ashe for our new Human Resources position. Rhonda started on April 21, 2025. Board Goals for 2025-2026: We are currently working on our board goals for 2025- 2026. Property Update: Process is moving along. Our next step is going before the zoning committee. rl-fs. Sykes made a rrtotion to ;o into a Closed Session (I0:36ajn),for a personnel discussion, Mr: Zito seconded the motion and the vote carr•ied. .4 Closed Session it�as held. Mr. Green made a motion to go hack into Open Session at 11:00ani. M. Zito seconded the motion and the vote carried. Board Comments: Board members welcomed Ms. Ashe to The Orange County ABC Board. Mr. Williamson thanked the staff for the work that's been put into OCABC. Board members discussed looking deeply into the grant applications this year and how much should be allotted. At 11:17am Mr. Zito ►trade a inotion to adjourn, Ms. Sykes seconded the motion and the vote car►•ied. Meeting adjourned. C Chair's Signature and Date Bo A Secretary's Signature and Date i ORANGE COUNTY ABC BOARD Open Meeting Board Minutes Tuesday,April 22, 2025, 10:00 am Location: 601 Valley Forge Road Hillsborough,NC 27278 Scheduled attendees: Judson Williamson, Board Chair Tony DuBois, General Manager Melvin Green III, Vice Chair Angela Willoughby,Assistant GM-Absent Mike Zito,Member Ron McCoy,Finance Officer Elizabeth Carter, Member Julie Mebane,Board Secretary Jennifer Sykes, Member Rhonda Ashe,Human Resources Earl McKee,BOCC Liaison-Absent Call to order: at 10:00 am, a quorum was present and Mr. Williamson, Board Chairman, called the Board Meeting to Order. Mr.Williamson read the Mission Statement: The Mission of the Orange County ABC Board and our employees is to serve our locality responsibly by controlling the sale of spirituous liquor, returning profits to Law enforcement,Alcohol Education, and the County Fund while providing excellent service in customer friendly, modern, and efficient stores. Mr.Williamson read the Conflict-of-Interest Statement. The question was asked: does anyone have a conflict of interest with respect to any matters on the agenda?All present said nay. i Approval of the Open Meeting Agenda: Ms. Carter made a motion to approve the agenda, Mr: Zito seconded the motion and the vote carried. Meeting Minutes: The Open Meeting Minutes for March 25, 2025, 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._ Consent Agenda: March 2025 Financial Reports: i. Comparative Statement of Net Assets ii. Comparative Revenue and Expenses for March iii. Actual-to-Budget Comparison for March 2025 iv. March 2025 and Year-to-Date Retail sales v.Statewide sales report Discussion was held. Ms. Svkes made a motion to approve the March Consent Agenda, Ms. Carter seconded the motion and the vote carried. i t Management Updates: Law Enforcement: Law enforcement reports were presented. Law Enforcement Funding Requests for Review: Law enforcement funding requests were presented. Decisions will need to be made during the May meeting. Brown Forman Class: Brown Forman will do a training class with staff on April 301, and May V. In this class, attendees will have a chance to taste the two single barrel tequila picks that Mr. DuBois picked out among other products. BOCC Recommendation for New Board member: The GM, Mike Zito and Melvin Green III interviewed several candidates for the new board member starting in July, 2025. Discussions were held during the board meeting. New Human Resources: We hired.Rhonda Ashe for our new Human Resources i position. Rhonda started on April 21, 2025. Board Goals for 2025-2026: We are currently working on our board goals for 2025- 2026. Property Update: Process is moving along. Our next step is going before the zoning committee. Ms. Sykes made a motion to go into a Closed Session (10:36con),for a personnel discussion, Mr: Zito seconded the motion and the vote carried. A Closed Session was held. Mr: Green made a motion to go back into Open Session at H.00am, Mr. Zito seconded the motion and the vote carried. Board Comments: Board members welcomed Ms. Ashe to Tt4 Orange County ABC Board. Mr. Williamson thanked the staff for the work that's been put into OCABC. Board members discussed looking deeply into the grant applications this year and how much should be allotted. At I]:./7am Mr. Zito made a motion to adjourn, Ms. Sykes seconded the motion and the vote carried. Meeting adjourned. Chair's Signature and Date Board Secretary's Signature and Date i ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: May 20,2025 Agenda Item # 4 Regular Session X Ii Presenter/Information Contact: Ron McCoy Subject: APRIL 2025 Monthly Financial Reports I I Attachment(s): 1. Attachment"Comparative Statement of Net Position for April 2025". 2. Attachment"Comparative Statement of Revenues,Expenses and Changes in Net Position for April 2025 and 2024." 3. Attachment"Actual to Budget Comparison for FY 2025." 4. Attachment"Comparative Statement of Monthly/Year-to-Date Retail Sales by Store." 5. Attachment"NC Statewide Report of Spirituous Liquor Sales." i Brief Summary/Explanations: 1. Comparative Statement of Net Position (Attachment"Page 311): Total cash held by the Board($4,045,834) increased $264,029 (6.98°/u), due primarily to cost-saving measures taken by the staff. Inventory levels ($4,230,008) continued to decline, down -$280,991 (-6.23%). Trade accounts payable were down accordingly, -$205,825 (48.87°/u). Income for the year-to-date ($60,700)was down-$446,965 (-88.04%). 2. Comparative Revenue,Expenses and Changes in Net Position 2024 to 2023 (Attachment"Page 4"): Although sales decreased for a fifth consecutive month,the decline in April was modest with retail sales ($2,038,510) down -$17,175 (-0.84%) and LBD sales($458,988) down -$12,080 (-2.56%). While payroll expenses ($297,435, -10.86%) and operating expenses ($123,794, -15.25%) were down,resulting in a net income increase of+$43,496.However, income after depreciation(a non-budget item)was a net loss of-$5,278. Total year-to-date sales ($25,454,777)remained down for the year, -$858,421 (-3.6°/u). I i� 3. "Actual to Budget Comparison for FY 2025" (Attachment"Page 511) With 16.66% of the fiscal year remaining, sales continued to be approximately 3.38% lower than projected. Payroll expenses had a surplus balance of approximately 7.42% of allocated funds while operating expenses had a surplus balance of approximately 3.57%above expected. Revenues and expenses will be adjusted in a year-end budget amendment in June. Page 1 of 7 pages i ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: May 20,2025 Agenda Item # 4 Regular Session X i i i 4. "Comparative Statement of Monthly/Year-to-Date Retail Sales by Store" (Attachment"Page 611): Total retail store sales ($2,038,510) decreased slightly from the previous year, down -$17,t75, -0.84%. Ram's Plaza(2)experienced the greatest increase in store revenues (+$16,591, +4.81%), although Southern Village (8)had the largest percentage increase($4,358,+6.02%). Meadowmont(5) saw the greatest decline (-$16,352, -9.38%), followed by Chapel Hill North (3) (-$12,945, -5.10%) and Carrboro (7) (410,209, -2.89%). Overall LBD sales ($458,988) decreased-$12,080 (-2.56%)with Carrboro (7) declining the most(49,321, -9.02%),followed by Ram's Plaza (2),down-$9,100 (-3.43%).Mebane (4)had the greatest increase (+$10,147). Total bottles sold(164,705) declined-1,868 (-1.12%).LBD sales decreased by -9,354 bottles while stores sales increased by 8,699.Mini-bottles sales declined by -1,213. 5. NC Statewide Report of Spirituous Liquor Sales (Attachment"Page 7): Orange County ABC Board was in 13th position among 28 boards with sales greater than one million dollars.Among the 28 top-producing boards, sales of$110,466,978 increased$2,135,864 (+1.97%), although some"larger"boards posted modest sales increases (Mecklenburg 0.38%, Wake 0.74%) or sales decreases (Greensboro -0.95%,Asheville 4.02%). The average increase (1.97%) is also skewed somewhat by Blue Ridge ABC posting a 100%increase over no sales reported for the prior year. Disregarding the Blue Ridge numbers, the average increase of the top boards is 0.98%. Total statewide sales of$118,798,654 increased+$1,898,254, up 1.26%. Action Requested: 1. Consent Agenda Item. 2. Review and discuss as needed. Financial Impact: See Above Staff Recommendations/Comments:None i I I i I Page 2 of 7 pages i i Orange County Alcoholic Beverage Control Board Comparative Statement of Net Position As of APRIL 2025 and 2024 Assets 2026 2024 Variance Current Assets Cash-Twist 0. 1,227,301 (1,227,396) Cash-Roxhoro Savings(closed) 0 117,072'.. (117,072) Cash-First Horizon 2,140,798 2,419,337' (278,639) Cash513 Bank 1375699. 01 1,375,699 Capital Management Trust 512467 0 512,467 Cash-Store Change Reserves 16870, 18000' (1,130) Total Cash&Cash Equivalents 4045834:. 3781,8051 264.029 6.98% Accounts Receivable 718'. 2,5981 (1,880) Prepaid Expenses 167.179' 228714'. (59,535) Distributions(prepald) 219,167'. 207,93911 11,228 S.w0ly Deposits 40,736'. 20,7361 20,000 Inventory 4,230,008' 4.510,9991 (280,991) -6.23% Inventory(bags) 51,708'. -45,2351 6,473 Leas.Asset 2,112,828'. 2,112.8281 6,822,344' -: 7,127.0491 (304,706) Total Current Assets 10,868,178 -10,908,854'i (40,676) Property&Equipment Lend,Buildings&Improvements 13,182,921 13,178,938 3,965 Vehicles&Equipment 2,68$5741 2,431,909 151,665 Total Property&Equipment 15,786,495: '15,610,8451 155,650 Less:Accumulated Depreciation (4,906,545) (4 439,015) (467,530) Accumulated Lease Amortization (882,598)I (647,077):. (236,521) Net Property&Equipment 9.977.352: 10524,763' (547,401) Other Assets(Pensloni Defend Outflow Asset(OPEN) (128,969), (185,679)!. 66,709 Pension DeferodslNet Pension Asset 724,227 677,608 46,619 Defend Outflows of Resources 301,637 254,559 47078 896,895' 746,489 150,405 i Total Assets 21742,426 22.180,098', (437,671) � Liabilities and Equity , Current Liabilities 2025 20M Accounts Payable Trade 885,061' 1 090.886' (205,825) -18.87% Other 104,086'. -116,676; (12,690) 889147 1207,582 (218.415) Excise Taxes 579748'. 686,4331 (6,685) -1.14% Omar/Sales Taxes 148249. 149,5461 (1,297) .0.87% Payroll Liabllitles 203796 174,286! 29,610 Payroll Accruals 64054'. 62,5561 1,498 2.39% Accrued Interest(lease) 2768'. 3,229' (MI) 998,615' 876,050: 22,565 2.31% - I Other Current Liabilities - NetLiabillty(OPEB) 333,847 445,71W (111,871) Not Pension Deferral 1,681,271 1,413,742 267,529 Deferred Inflows of Resources(Penelon) 18,437 19,721 (1,284) Lease Liability(cunaot portion) 238,128' 235,689 2,539 2,271,683 21114,77Oi 158.913 Long Term Liabllitles ' - Note Payable(FlmlHorizan) 2,214,385 2,373,717,, (159,332) Long Term Debt Adjustment(lease) 156,853 154,002'. 2,851 Lease Llabil y(long[aim portion) 1,145,856. 1384i022 (238,166) 3,51],094 3,911<7441 (394,647) Distributions Payable to Law Enforcement 0. 0 Payable to Education 0 0'. - Payable to County 0. 0 Total CurrenVLT Liabilities 0 01 Equity Balance Beginning of the year 13,905,186 13,462.3061 442,878 Atltl Income(Loss)Year-to-Date80,700 507,6661. '141,965) -88.04% Balance End of me Period 13,965,086' 13,988,9731 (4,087) Total Liabilities&Equity 21742,426 22.160,0981 437677 i 3 j I Orange County Board of Alcoholic Beverage Control Comparative Statement of Revenues,Expenses and Changes in Net Position j For the month of APRIL 2026 and 2024 _ APRIL APRIL $ % Sales 2026 2024 Variance Variance ,l Retail-Liquor Sales 2,038,510 2,056,685 (17,175) -0.84% WlnelBarrels Sales 78 992 (914) -92.14% j CommerclallLBDIMixed Beverage-Liquor Sales 458988 471.,068 12080 -2.56% Total Sales 2,497,576 '2,527,745 (30,169) .1.19% Taxes Based on Gross Sales 585,216 591,951 6,735 A.14% Net Sales 1912,360 1935,794r(23.434)1 -1.21% Cost of Sales(inc.breakageladjsts.) 1 345,875 1358,284. -0.91% Gross Profit 22,68% 566.485 577,510 -1.91% Payroll 8,Related Expenses Salaries&Wages 199,992 223,423 -10.49% Payroll Taxes 13,515 15,556 A3.12% Emp Retirement 22,341. 24,303 -8.07% Health Insurance 41,079 50231 ( , -18.22% Retiree Health Ins 14,719 13,512 1,207 8.93% Human Resources' 229 389' (160) -41.13% NC401k 4,826 6,491 (665) -12.11% Procesaing fees 734 1 755 21 -2.78% Total Payroll&Related 297.435 333,660- 36,225 -10.86% ! Operating Expenses Board Members IMeeling/Travelfriaining 1,031 494 537 108.70% Rent 4,300 5,874 (1,574) -26.80% Lease Amonization 19,627 19,627 0.00% Repalm&Maint. (Bidgs) 1,501 _10,386 (8,885) -85.55% Repairs&Mart.(Equip.) 2,518 -4,948 (2,430) -49.11% Utilities,Telephone and Internet 7,654 6,906 748 10.83% Insurance-Business 9,198 8,500 698 8.21% Store Expenses,Supplies and Bags 12,281 11,054 1,227 11.10% j TravellMileage Reimbursement - 665 (665) -100.00% Office/Warehouse Supplies&Expenses 1,347 1,819 (472) -25.95% Ext.Maintenance Services 2,091 2,396 (306) -12.73% Contract/Service Agreements 9,776 9,773 3 0.03% Postage 366 302 64 21.19% Professional Services(office) 1,045 1,775 (730) -41.13% DueslLlcenseslFees 501 285 216 75.79% Credit Card ProcessinglBank fees 44,017 - ' 46,506 (2,489) -6.35% TralninglEducation/Meeting 2,171 (2,171) -100.00% Burglar Alarm&Security 615 615. - 0,00% Vehicle Expense (1,467) 4,018 (5,485) -136.51 Uniforms - - - 0,00% Interest(Debt Service) 4,610. 4,936 (326) .6.60% Interest(Leases) 2,768 3,229 (481) -14,28% Cash ovedshorl 12 (202) 214 -105.91 ContingencieslMisc. 3 1 2 200,00% Total Operating Expenses 123.794 146.078 22.284 -15.25% Total Payro111Operating Expenses 421,229 479,738 (68,609) -12.20% Income from Operations 145,256 97,772 47,484 48,57% i Other Income Investment income 1,773 107 1,666 1557.01% Miscellaneous* 30 70 40 0,00% Total Other income 1,803 177 1,626 918.64% i Net Income Before Distributions 5,89% 147,059 97,949 49,110 50.14% Statutory Distributions: Law Enforcement(5%) 15,333 14,719 614 4.17% Alcohol Rehabilitation&Education(7%) 24,250 21760 2500 11.49% Total Statutory Distributions 39,583 36.469 3,114 8.54% I Net Income Before Profit Distribution 107,476 61,480 46.996 74.81 Profit Distribution: Orange County-General Fund 70,000 67,500 2,500 3.70% ! Net Income(Loss)before depreciation 37476 6,020) 4$496 -722,52% j depreciation(non-budget item) 42,754 40,233 2,621 6,27% (6,278) (46,263) 40,976 (net profit percentage) -0.21% -1.83% year to Date Sales Comparison (current) (current) i Sales FY 2025 FY 2024 1 Change % Retail Liquor 21,516,468 22;058;805 1 (543,337) -2.46% Wine Sales 353E 29,593 (26,065) -88.04% LBD Sales 3,935:771 1 4,224,800 1 289,029)1 -6.841 Total Sales 26464777 1 26.313,198 858,421 -3.26% Net Income(YTD) 1 60,700 507,666 446,965 -88.04% 4 Orange County ABC Board Actual to Budget Comparison FY 2025 For thBf?S.1 year ending 0613012025 APRIL YTD 2025 Balance % _ Saba 2025 Budget Remaining Reental Liquor Sales 2,038,51c 21,515,468 26,819,820 1,111,352 Wlne/Mlxer )8 3,539 34,000 30,461 89.5B% LBD 458.980 3,935;]]1 4,979,185 I,W3,414 20.96% Gross Soles 2,497.576 25,454,]]8 31,833,005k172 20.04% Texas based on Taxes sobs 585.216 - "5,915181 7401175 20.09% Net Soles 1,912,360 19539597 1A,431,83D 20.02% Coal of 8elns OsawmmrenwO Wpana es, 1,345,876 13;285p55 16,457,665 19.28% Grossprlit 666,485 6 254,542 7,974,165 21.5S%Promil and Related ExpensesSalaries and Wages 1991 2,217,269 2,942,930 24.66% I660 Payroll Taxes 13.515 169,951 225,13E 24.51% Retirement 22,341 276,I70 345,795 69,625 20.13% Group Health Insurance 61,079 436,451 5]8,]50 142,299 24.69% Retiree's Group Insurance 14,710 `147,190 172,000 24,Bto 1442% Human Reream., 229 7;016 25,000 17,984 71,9,1% 4011: 4.826 55,627 70,630 15,003 2124% Posted.,fees - 734 8,311, 9,975 1.664 16.68% Totulpeyrolllelefedexperuea 297,435 3.317,9851 4,970,215 1,052,230 24.08% 0,holn,Expenses Boats Memb.OMaelinOf]mv.1TmlNr, tb31 7,885 8,000 Its 1,44% Rent 4,NO 48,209 65,000 I6,791 25,83% Lease Amortimthn 19,627 196,270 245,000 48,730 19.89% Repairs Jo Malnlera me-Bides 1,601 42,072 35;825 (6,247) -17.44% Rates&Maintenance-LOulp. 2,518 16,586 21,687 5,101 0.52% U6litles,Telephone,Internet 7,654 106,644 124,020 1),3]6 14.01% Business lnsumnce 9,198 97.624 10316g5 15,071 15.60% Stare Supplies,Bags and Expenses 12,281 145,627 195,000 49,373 26.32% Employee Travel - 411 2,000 1,589 79.45% Office Supplies&Expenses 1.347 20,174 28,SOG 8,326 29.21% Maintenance Services 2.091. 22,098 32,003 9,902 30.94% SeMroAgreem ant,(Deta/ANAL) 9,)]6 101,227 115,000 13,))3 11.98% Pastage No 3,414 4,200 796 18.71% Professional Fees(o91ce) 1,W5 14,226 26,WO 11,274 43,36% Dues&Subscriptions 5D1 4,660 4,WD (660) .16,60% Credit Card Processing 44,017 447,368 571,695 124,327 21.75% Training..Eduaa[too - 9,))4 15,000 5,226 34.84% Burglar Ale m and Security 615 6,150 7,500 1,350 18.00% Vehlcle Expense (1,467) 11.404 15,000 3,595 23.B7% Uniforms 5,409 6,000 591 9.85% OebLSeryice(Interest expense) 4.610 49,197 59,I75 9,978 10,86% Interest(Laases) 2768 29,418 41,450 12,032 29.03% Cash over/short 12 1,523 1,001) 1523) 42.30% Contingencies/Mlsc. 3 32 500 46B 93.N% Total operating expenses 123.794 1,377,902 1)2]247 349.345 201 Total OpamtinglPaymll Expenaea 421,229 4,695887 6,097,463 1.401.576 22.9911 Income from Operations 145,256 4,558,855 1,8)6,)03 318,048 16.95% Otherinwme Internal Income 1,7" 12,466 2,500 (9,966) -398.64% Miscellaneous 30 5,240 500 4,740 -948.00% Total Other Income 1.803 1],)06 DOUD 14,706 4902O% Net Income Before Profit Distributions: 147,059 1,576,361 1,879,703 303,342 16.14% Statutory Diatfludlone Lew Enfomamenl 15.333 153,332 184,000 30,668 18.8T% Alcohol Rehab&Ed 24.250 242.500 291,000 48,500 16OT% Tell theater,Distributions 39,583 395,832 4J$,ON 79,168 ie.el% Net Income Before Profit Distribution 107.476 1.180.529 1.4134.703 224.174 15.96% Profit Distribution 0snn9a County-Gan Fund 70,001) 701 840000 140 OOD 16.8]% Winkle,Cotner FeslnedlChnn9e In Net Position: 3],4)8 480,529 684,703 1 84,174 14.91% Oepndiornfmntacerall" I3]5¢ JUrpxr 1075590 (S,Ta) 0.700 ars"J'9 Capital Outlay Month Y)D Budget eestioma00oa Warehouse delivery track 133,036 133;036 0.00% I, Security Camera upgrades 0 0 0.00% Earnest money(property purchase) . 0 0. -100400% Warehouse racking(G&W) 0 23,875 23,875 100.00% Scanner(Store 002;Doloom) 23,873 2,09D (21,783) 0,00% Shelving(Store 002;Display Options) 2.090 4,422 2,332 0.00% Shelving(Store 003;Display OpHans) 4,422 5,600 1,268 DOGA Shelving(Store 004,Display Options) 5,690 4,)5) (933) 0.00% Shelving(Store 007;01splay0pilons) 4,157 3,497 (1,260) 0.00% Shelving(Store 01O;olsplay Options) 3,49] 5,148 1,649 0.00% Capital Receipts ._. Gain on disposal of asset(warehouse truck) 0 (5,000) (5,000) 0.00% 11 Appmerlated fund balance (13,382) (5,000) (312;2fi5) (307,255) 98.40% Debt Sari bIl ll Flat Herlaan(Mckets) 13,392 D 158,85E 156,05E 100.0016 22,213 5 i Orange County Board of Alcoholic Beverage Control Comparative Statement of Monthly and Year-to-Date Retail Sales by Store For the month of APRIL 2025 and 2024 Monthly Liquor Sales/YTD Sales Ranking Retail Sales(stow number) 04/01/25-04/30/25 04/01/24-04/30/za difference %Increase b sales Hillsborough(1) 152,8061 149,061'.. 3,745 2.51% 7 Rams Plaza(2) 361,291 344,700.. 16,591 4.81% 1 Chapel Hill North(3) 240,668 253,613 (12,945) -5.10% 5 Mebane(4) 279,247 274,573', 4,674 1.70% 4 Meadowmont(5) 158,057 ! 174,4091 (16,352) -9.38% 6 Eno/Durham(6) 119,441 119,263: 178 0.15% 8 Carrboro(7) : 343,514 353,723 (10,209) -2.89% 2 Southern Village(8) 76,747 72,389'., 4,358 6.02% 9 Oakdale(10) 306,739', 313,954'i (7,215) -2.30% 3 2,038,510 2,055,685'':: (17,175) -0.84% LBD Rams Plaza(2) 256,447. 265,547', (9,100) -3.43% 1 � Chapel Hill North(3) 6,972', 6,576I 396 6.02% 7 Mebane(4) -10,147 0; 10,147 100.00% 5 Meadowmont(5) 15,696, 17,712'-. (2,016) -11.38% 4 Carrboro(7) 94,018'', 103,339! (9,321) -9.02% 2 Southern Village(8) 7,299', 3,292, 4,007 121.72% 6 Oakdale(10) 68,409 74,6021 (6;193) -8.30% 3 458,988 471,068 (12,080) -2.56% TOTAL 2,497,498 2,526,753' (29,255) -1.16% Total Battles sold 04101/25-04/30125 04/01/24-04/30/Z4 "Minis"(50 MI) - 69,189'. 70,402 (1,213) -1.72% Retail 86,181' 77,482 8,699 11.23% - LED 9,335' 18,689 (9,354) -50.05% 164,705'.. 166,573.: (1,868) -1.12% i Year-to-Date Liquor Sales Ranking { Retail SaleStstorenum6erl 07/01/24-03131125 07/01/23-03/31/24 difference %increase by sales Hillsborough(1) 1,621,577 1,610,937' 10,640 0.66% 7 Rams Plaza(2) 3,739,781, 3,782,440'. (42,659) -1.13% 1 Chapel HIII North(3) 2,613,257 - 2,726,425' (113,168) -4.15% 5 Mebane(4) 2,932,465 2,976,085 (43,620) -1.47% 4 Meadowmont(S) 1,713,852 1,780,227'. (66,375) -3.73% 6 Eno/Durham(6) 1,212,913 1,250,347' (37,434) -2.99% 8 I Carrboro(7) 3,615,924 3,741,027, (125,103) -3.34% 2 Southern Village(8) 817,968 798,421, 19,547 2.45% 9 Oakdale(10) 3,247,731' 3;392,8961 (145,165) -4,28% 3 21,515,468 22,058,805, (543,337) -2.46% LSD 07/01/24-03/31/25 07/02/23-03/31/24 Rams Plaza(2) 2,048,610, 2,436,404' (387,794) -15.92% 1 Chapel HIII North(3) 74,4291 - 67,259'. 7,170 10.66% 5 1 Mebane(4) 66,478'. 6,0861, 60,392 992.31% 6 Meadowmont(5) 152,031. 145,464. 6,567 4.51% 4 Carrboro(7) 874,364'. - - 836,294 38,070 4.55% 2 Southern Village(8) 50,400 - 34,259' 16,141 47.11% 7 Oakdale(10) 669,459' 699,034'. (29,575) -4.23% 3 3,935,771 4,224,800- (289,029) -6.84% TOTAL 25,451,239' 26,283,605'. 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O v C U C 0! C .6 L F @ a '0 r m Y as _ } CL 0 N t O m Lc V O ci C O �" N ar 0 r0 m ev E !° 3 o v p N m v c E m o 0 0 p 0 0 m o o m m v 4 m m m m 3 ti Q 3 C7 ❑ u a = u 0 u 0 u z a ❑ l7 Z U �i m a m n LD N Cl a a Lnn b H a LA A ri N H1 t W LO M1 00 al e4 .4 -t 4 .a-I .M•L eq .-1 -4 LM•1 N N N N N N N N N O p R lY Oq � w z C 00 N w i I� ORANGE COUNTY ABC BOARD—AGENDA FORM I Meeting Date: May 20,2025 Agenda Item #6 Regular Session X j Closed Session Presenter/Information Contact: Tony DuBois/Ron McCoy Subject: Draft BUDGET for Fiscal Year 2026 Attachment(s): 1. Attachment"Page 4"Budget Worksheet(Multi-Year Comparison) 2. Attachment"Page 5" Capital Improvement Plan 3. Attachment"Page 6"Annual Budget(Draft) 4. Attachment"Page 7"Annual Budget Ordinance(Draft) Brief Summary/Explanations: Projected sales for the current fiscal year are forecasted to finish at levels comparable to FY 2022. As a result, FY 2022 has been used as a"base"year to forecast sales for the upcoming FY 2026. Payroll and operating expenses, however, are expected to increase, resulting in a smaller net profit for the year. Expenses are estimated based on trends experienced over the past four fiscal years. Attachment"Page 4"Worksheet(Multi-Year Comparison) The multi-year worksheet spans four fiscal years (2022-2025). As the "base" year, 2022 is shaded light red. Additionally, the net change from the base year to the forecasted FY 2026 is shaded the same color for ease of comparison. The FY 2026 rough budget is in the unshaded column,followed by the net percentage change from the current(2025)year. Income Using sales and expenses for the current year through the end of April combined with adjusted May and June figures from the previous year (2024), we have estimated year-ending numbers for i 2025.Once sales for May 2025 are known,the final draft of the FY 2025 budget presented for Board approval in June may be adjusted to project sales more accurately. Projected expenses will continue to be evaluated and adjusted as necessary. I As retail sales continue to slow,projected sales for FY 2026 have been decreased slightly from the current year(-0.45°/u), on par with those of FY 2022. Wine sales are being phased out and will drop significantly from the current year. With LBD (commercial) sales consistently decreasing, LBD sales have been decreased by-2.09%. II — I i Page 1 of 7 pages i i I ORANGE COUNTY ABC BOARD—AGENDA FORM j I Meeting Date: May 20,2025 Agenda Item #6 Regular Session X Closed Session i i I Adiustments GASB 87 requires the capitalization of leases while GASB 74/75 requires the financial recording of postemployment/retiree benefits and the Board's portion of the state retirement program. Rent/lease amortization calculations are provided by DMJPS (our auditors). GASB 74/75 entries are calculated annually by actuaries while assets/liabilities related to the state retirement system are provided by the state in August. All these entries are estimated for the purpose of this draft budget. Pakroll, i In response to inflation and the cost of living in Orange County, payroll expenses have increased significantly from the 2022 base year,up$990,364, 31.34%. While relative sales volumes in FY 2022 and FY 2026 provide a relevant benchmark,the increase in payroll adversely affects the "bottom line"when comparing the two years. The overall increase to payroll from FY 2025 is a modest 4.30%. It is anticipated that this year's change to Cigna Healthcare will result in a moderate increase in premium at year's end. For FY 2026,the Board's "matching"portion of the state retirement system is increasing to 14.39%, up from 13.64%. Operational Expenses: Projected operational expenses for FY 2026 ($1,638,865) are up 13.80%from the base year (2022), due primarily to increases in business insurance(56.50%),service agreements(60.24%)and utilities (34.09%). However, the FY 2026 estimate is just 0,36% over the current year (2025) and comparable to the levels over the past three years. I Depreciation While the depreciation of assets is recorded as a normal business outlay, per the NC ABC Commission, it is not considered as a budget line items as it is a "non-cash" expense. Estimated depreciation "expenses" for FY 2026 are presented as a "below the line" item, however, for the j benefit of the Board's consideration. li I I I I I Page 2 of 7 pages ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: May 20, 2025 Agenda Item #6 Regular Session X Closed Session Distributions Grant distributions projected for FY 2026 have increased significantly from the base year (2022).Law enforcement has increased 20.48%while alcohol education has increased 26.58%. The distribution to Orange County has increased 66.30%. For this draft budget,grant distributions to be approved by the Board have been estimated based on requests from law enforcement and alcohol education grantees. Total requests from law enforcement were $227,345 while community organizations requested$463,583. For purposes of the FY 2026 draft budget, grant requests have been estimated: Law Enforcement($200,000)and Alcohol Education($250,000). i The budget allocation for the Orange County General Fund was determined by a letter received from Kirk Vaughn,Budget Director for Orange County,dated 04/24/205. The total request for FY 2026 ($881,600) is a 4.95% increase over the present year. Grant requests approved by the Board in May will be amended in the draft budget, to be approved by vote in June. II Attachment"Page 5" Capital Improvement Plan With available revenue tightening, capital expenditures for the coming year have been postponed or delayed. With the closing expected June 30, 2026, the purchase of the northern Orange County property is included in the FY 2026 budget. Should delays in the rezoning process or other approvals occur,the purchase may occur in the following fiscal year. Funds for this purchase are expected to be drawn from cash currently held by the Board. Debt service on the Mebane store held by First Horizon bank is projected to be $162,000. The first-draft Annual Budget("Page 6') is presented for review and consideration as is the Annual Budget Ordinance ("Page 7'). i I Action Requested: 1. Review and discuss as needed. i I Financial Impact: See Above Staff Recommendations/Comments:None I Page 3 of 7 pages I Orange County ABC Board BUDGET WORKSHEET Multi-Year Comparison Revenues and Expenses (base) (current) 2022 2023 2024 2025 2026 %rhangejrom change Sales (Actual) (Actual) (Actual) pro)erted BUDGET A.-rousyear since2023 Liquor Salns 25,433,856 26,045,623 26,233,194 25,565,170 25,451,000 -0A5% 0.07% Wine/Mixer 41,249 38,237 30,698 3,650 1,500 -58.90% LBD 4,575,181 5,125,307 5,047,452 4,696,224 4,598,000 -2.09% 0.50% Gross Sales 30,050,286 31,209,168 31,311,344 30,265,045 30,050,500 -031% Taxes based on gross sales 6,985,063 7,261,799 7,279,602 7,069,650 1 7,031,820 -0.54% 0.67% Net Sales 23,065,223 23,947,368 24,032,742 23,195,395 23,018,680 Cost Of Goods(including Inventory adjustments) 15,474,063 16,103,177 16,324,99D 15,834,490 15,716,415 -0.75% 1.57% Gross Profit$ 7,591,160 7,844,191 7,707,752 7,360,905 7,302,265 %increase 13% 3% -174% 450% -0.90% Salaries and Wages 2,076,384 2,397,503 2,612,849 2,668,225 2,774,950 4,00% 33.64% Payroll Taxes 158,640 179,372 195,905 201,425 210,900 4.70% 32.94% Retirement(Board's portion) 201,166 254,575 301,622 325,225 342,140 5.20% 70.08% Group Health Insurance 383,337 454,591 525,566 523,235 549,400 5.00% 43.32% Retiree's Group insurance(actuarial( 279,146 138,149 162,148 176,630 185,000 4,74% -33.73% Human Resources 5,214 23,249 11,899 8,270 10,000 20.92% 91.7996 401k 46,080 66,194 67,913 66,395 68,000 2.42% 41.43% Processingfees 8,009 9,063 9,637 9,805 9,950 1.48% 24.24% Total payroll and related 3,159,976 3,522,696 3,887,539 3,979,210 4,150,340 4.3D°5 31.34% Operational Expenses Board Member/Meeting Expenses/Travel 5,100 6,823 7,426 10,005 10,200 1.95% 100.00% Rent 52,B00 51,677 56,611 56,810 57,945 2.00% 9.7496 Lease Amortization 216,382 235,521 235,523 235,525 235,525 0.00% 8.85% Repairs&Maintenance-Bldgs 45,923 39,123 49,014 51,721 45,000 -12.99% -Z01% Repairs&Maintenance-Equip. 23,248 21,953 25,903 17,465 24,000 37.42% 3.23% Utilities,Telephone,Internet 93,221 94,731 116,034 124,688 125,000 0.25% 34.09% Business Insurance 71,809 80,675 94,194 106,020 112,380 6.00% 56.50% Store Supplies,Bags&Expenses 147,223 195,814 184,599 166,107 165,000 -1.85% 12.07% Employee Travel 29 1,910 1,793 411 500 21.65% Office Supplies&Expenses 16,124 32,961 23,841 22,183 20,000 -9.84% 24.04% Exterior Maint.Services 25,707 24,487 31,925 26,140 28,000 7.12% 8.9296 Service Agreements(Data/HVAC/Grants( 76,137 91,779 114,456 120,933 122,000 0.88% 60.24% Postage 3,675 3,225 3,619 3,879 3,900 0.54% 6.32% Professional Fees(audit and legal) 38,052 32,116 28,499 18,275 19,600 8.34% -47,97% Dues&Subscriptions 4,853 7,779 3,087 5,231 5,500 5.14% 13.3396 Credit Card Processinglbank fees 460,004 524,545 548,646 532,481 538,000 1.04% 16.96% Training and Education(Human Resources) 614 10,420 12,090 11,289 10,000 -11.42% Burglar Alarm and Security 6,900 6,900 7,315 7,395 7,500 1,42% 8.70% Vehicle Expense 20,191 25,148 14,603 12,618 15,000 18.88% -25.71% Uniforms 2,699 2,846 311 5,410 3,000 -44.SS% 1115% Debt Service(Interest Exp) 97,727 60,793 63,377 59,549 55,315 -7.11% -36.95% Interest(leases) 42,552 45,574 40,352 35,018 34,000 -2.91% -20.10% Cash Short(Over) (601) -293 -176 1,745 800 -54.15% -233.11% Contingencies/Misc. (256) 229 99 102 500 390.20% -295.31% Total operating expenses 1,440,113 1,596,736 1,663,041 1,633,000 1,638,865 0.36% 13.80% %rncrease 7% 11% 4,15% -1.01% 036% Operating Income 2,991,071 2,724,759 2,157,173 1,748,695 1,513,060 Other Income InvestmentlInterest Income 1,989 4,432 5,118 15,755 16,500 4.73% 729.56% Miscellaneous 4,067 35 525 5,240 1,500 1 -71.37% -63,1296 Total Other Income 6,056 4,467 5,643 20,995 18,000 -14.27% Net Income Before ProfitDistributions 2,997,127 2,729,226 2,162,816 1,769,690 1,531,060 Statutory Distributions Law Enforcement 166,000 168,000 176,630 164,0OD 200,000 R.70% 20.48% Alcohol Rehab&Ed 237,000 252,000 1 261,000 291,000 250,000 -14,09% 5.49% Total Statutory Distributions 403,000 420,000 437,630 475,000 450,000 Net Income Before Profit Distribution 2,594,127 2.309.226 1,725,186 1.294,690 1,081,060 Profit Distribution Orange County-Gen Fund 530,000 700,000 805,000 840,000 881,400 4.93% 66.30% %increase 33% 32% M00% 4.35% 493% Working Capital Retained(bet.._PBaiexpeases) 2,064,127 1,609,226 920,186 454.690 199,660 depreciation(norrbudgeraryrte J 441,311 423,518 477,307 507,425 492,805 1,622,816 1,185,708 442,879 -52,735 -293,I45 Capital Outlay 1,715,027 1,770,965 367,966 205,937 500,000 142.79% Debt Service 547,199 733,056 152,615 157,615 16�00 2.78% 2,262,216 2,504,021 520,581 363,552 662,000 Capital Improvement Plan (20252 029 ) Summary Pearl Year2 Year Year YeerS SPEAR - M22123 starene Renovanon(Mebane) FY FY FY FY FY Total i 2022123 SourlyOn..(chovel wlU 2025-2026 2026-2027 2027-2028 2028-2029 2029-2030 Appropriations Store 1(Hlllsborough) � 0 0 0 0 0 0 0 0 0 0 0 0 i Stare 2(Ram's Plaza,Chapel Hill) Upgrade cameras 0 0 5,000 0 0 5,000 i Store 3(Chapel HIII North) Upgradecomems 0 0 5,000 0 0 5,000 Store 4(Mebane) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 i Store 5(Meadowmont Village,Chapel Hill) Upgrade cameras 0 0 5,000 0 0 5,000 0 0 0 0 0 0 Store 6(Eno Valley,Durham) 0 0 0 o a o Store 7(Carrboro) Upgrade cameras 0 0 5,000 0 0 5,000 Store 8(Southern Village) 0 0 0 0 0 0 Stare 10(Oakdale,HiMboraugh) 0 0 0 0 0 0 I I Warehouse 0 0 0 0 0 0 I Office propertypurchme 500,000 Upgrade mmenn,101,8 0 0 5,000 0 0 5,000 i Debt Service(Principal) j Flat Hortzon(Mebane) 162,000 169,500 173,215 178,500 183,500 866,715 I Total 662,000 169,500 198,215 170,500 183,500 1,391,]15 I 5YEAR 2025-2026 2026-2027 2027-2028 2028-2029 1 2029�2030 Total Revenues1Funding Source Apamprlmad Fund balance 300,340 0 0 0 0 '00'140 Working capltol/prevlously retained 199,660 169,500 198,215 178,500 183,500 929'37S Financing Capital recelpts/debtflnoncing 0 0 0 a 0 0 I SOOp00 169,500 198,215 1]8,500 303,500 1,229,]15 5 YEAR 2024-2025 2025.2026 2026-2027 2021d028 2028-2029 Total Distributions �� Law Enforcement(5%) 200,000 205,000 210,000 2150000 220,000 1,050,000 Education/RehabRitation(]%) 250,000 305,000 310,000 315,000 320,000 1,500,000 Orange County General Fund 881,400 900,_000 925000 950`000 9]5�00 4 63�G;�400 1,311,400 1,410,000 1,445,000 1,480,000 1,515,000 7,181,400 Pages ORANGE COUNTY ABC BOARD Annual Budget for Fiscal Year 21326 Bales: Liquor Sales 25,451,000 Wine/Mixer 1,500 LED 4,598,000 Gross Sales 30,050,500 Use:Texas an Gr009$ilea: Tex VO�ig �R A F "1,031,820 Put sales: 23,018,6w Less:f.0s Coal of goods sold(Inc.Inventory adjustments) 15,716,415 Gmas Profit$ 7,302,266 Payroll and Related Expenses Salarles and Wages 2,224,950 Payroll Taxes 210,90D Retirement(13.64%In 2025) 342,140 Group Health Insurance 549,400 Retiree's Group lasumme(actuadal) 185,000 Rumen ResoulcM ,000 gO1k 68 fi8,000 '. Processing fees 9,950 Total payroll related expenses 4,150,340 Operating Expenses Board Member/Meeting Expenses/frovel 10,200 Rent 57,945 Lease amorszatlon 235,525 Repairs&Maintenance-Bld, 45,000 Repairs&Maintenance-Equip. 24,000 Utilities,Telephone,Internet 125,000 Business Insurance 112,380 Store Supplies,Hags&Expenses 165,Oo0 Employes Travel Son Office Supplies&Expenses 2A000 '.. Exterior Mont services 28,000 Service Agreements(Data/HVAC/Grants) 102,13DD Postage 3,909 Professional Fare(audit and legal) 19,80D Dues&Subscrip0ans 5,500 Credit Card Pmce..Ing/bnkfeee 538,000 Training and Education(Human Resources) 10,000 smaller Alarm and Security 7,500 Vehicle Expense 55,000 Unlfmm. 3,000 Debt Service(Interest Ear) 55,315 Interest(leases) 34,090 Cash aver/short 800 eantlagensies/Mlse, Sun 1,638,865 Operating Income 1,513,00 0iherincome Interest Income 16,500 Other lncame 1,500 18,000 Net Income Before Distributions 1,531,060 Statutory Distributions Law Enforcement 200,e00 Alcohol Rehab&Ed 250,000 450,000 I Other Distributions Orange County General Fund 881,400 Total WhIrlbutions 1,331,400 Net Income After Uletrl ars 199,660 Capital outlay Pro'cry fourth... Sco'D00 scB,o9D 1 Debt SeMce(princlpal) First Hml,cn(Mebane) 162p00 162,000 Working Capital Redestlon(Appropriated Fund Balance) (662,000) Working Capital Retalnsd (Appropriated Fund G.ReceAmestticted) 199,660 i ANNUAL BUDGET ORDINANCE Orange County ABC Board Orange County,North Carolina Flscal Year 2026 BE IT ORDAINED by the ABC Board of Orange County,North Carolina,that the following ordinance estobllehing revenues and setting expense appropriations Is hereby adopted and effective July 1,2025 through June 30,2026. Section 1.Estimated Revenues It Is estimated that the revenues listed below will be available during the Rawl year beginning July 1,2025 and ending June 30,2026 to meet the operational andfunctlonal appropriations as set forth In Section 2 In accordance with the chart of mounts prescribed by the state ABC Commission. Estimated Revenues Sales: $30,050,500 Otherincome: $18,OW Total: $30,068,500 PP RAFT y SeRlon I.Appapan dons Thefollowingexpenses are her a la cal r 2 are detl b the revenues made available through Sectlo her Appropriations Taxes based on revenue: $7,031,820 Costof Soles: $15,716,415 Operating Expenses Stands) Admin/Office Warehouse Total Salaries,Benefits and Related 3,548,540 332,025 269,775 4,150,340 Board Expenses 10,200 10,200 Rent 57,945 57,945 Were Amortixatlon 235,525 235,525 Lease Interest Expense 34,000 34,000 Repairs and Maintenance 65,000 4,000 69,000 li Servlcn Agreements 100,000 IS,= 7,000 122,000 UtIlltlesTelephone/Intemet 98,300 8,500 18,200 125,000 Insurance-General and Bonds 79,880 10,000 22,50D 112,380 Store Supplies and Expenses 142,320 20,680 2,000 165,000 Security 5,000 1,000 1,5W 7,500 Employee Travel 500 SOU Uniforms 3,000 3,Wo Training and Education 10,000 10,000 Office Supplies and Expenses 20,000 20,00o Postage 3,900 3,900 Dues and Subscriptions 5,500 5,500 Service/Maintenance Contracts 10,050 12,250 5,700 28,000 Professional Fees(audlt and legal) 14,800 3,000 3,000 19,800 Credit card prowssing/bank fees 536,450 600 950 53B4O00 Vehicle expenses 3,000 12,0D0 IS'No Debt service(interest) 55,315 55,315 Cash aver/short 800 goo Conti ngeads, 250 250 Soo Total 4,941,860 505,720 341,625 5,789,205 Debt Servlce Debt Service(pradpal) 152,000 Capital Outlay Capital Expenses So0,000 Approplated fund balance fire,.retained) (662,000) Total estimated capital expenditures/receipts 0 Total extimated expenses,net capital outlay 5,789,205 Distributions Law Enforcement 200,000 Alcohol Education and Rehab. 25D,000 450,000 Other County/Municipal 891,400 Total DIWIbutione 1,331,400 Working Capital Retained 199,660 IApproprlated Fund Ell mostricted) j Total Appropriations 30,058,500 Section 3 Copies Of this Budget Ordinance shall be furnished to the Orange County Board of Commissioners, the state ABC Comee lon,and to the Budget Officer and Finance Officer to be kept on file by them for their direction in the disbursements offunds. Adapted by the Orange County ABC Board this 18th day of June,2025. Judson Williamson, Chairman,Orange County ABC Board i ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: May 20,2025 Agenda Item # 7 Regular Session X Closed Session_ Presenter/Information Contact: Tony DuBois/Ron McCoy Subject: Grant Requests Fiscal Year 2026 Attachment(s): 1. Attachment"Orange County ABC Grant Worksheet" 2. Attachment"Letter from Kirk Vaughn, Orange County Budget Director" I Brief Summary/Explanations: Grant requests for fiscal year 2026 from fourteen community organizations involved in alcohol education and rehabilitation totaled$463,583. UNC has requested funds in the past,but none were requested for FY 2026.Law enforcement grants for FY 2026 were$227,345 (see attachment). Orange County base request for FY 2026 was $865,200 plus $16,400 to support the Local Reentry Council (see attachment). Pending the decisions of the Board, for budgetary purposes, benchmarks of$200,000 for law enforcement grants, $250,000 in alcohol education grants and a$881,600 distribution to the County have been entered into the worksheet. As a reminder,the ABC Board is required by statute(1811-805 c3)to spend not less than 5% of its profits for law enforcement purposes and distribute at least 7%of profits on the treatment of alcoholism or substance abuse. In FY 2024, the required amount was $40,882 for law enforcement and $57,235 for alcohol education. For FY 2025, the required expenditures are expected to be at or below these figures. Historically,however,the Board has been generous in its ongoing financial support of local efforts. I Action Requested: 1. Determine allocations to law enforcement, grantees and the County. (Distributions will be approved upon vote approval of the budget in June.) Financial Impact: See Above Staff Recommendations/Comments:None i I i i it I i Page 1 of 4 pages FY 2026 Grants LAW ENFORCEMENT 2023 2024 2025 2026 % 5% GRANT GRANT GRANT Request change Town of Hillsborough Police 10,500 8,000 14,000 12,563 -10.26% Town of Carrboro Police 10,000 18,000 20,000 30,000 50.00% Town of Chapel Hill Police 37,500 40,630 40,000 64,782 61.96% Orange County Sheriff 110,000 110,000 110,000 120,000 9.09% Budget benchmark:$200,000 168,000 176,630 184,000 227,345 8J0% ALCOHOL EDUCATION 2023 2024 2025 2026 7% Grant Grant Grant Request Boomerang Youth 20,000 35,000 35,000 36,366 3.90% Boys&Girls Clubs 0 0 0 9,006 100.00% Campus&Community 30,000 30,000 31,500 37,800 20.00% Carpe Diem 18,000 18,000 20,000 40,000 100.00% Chapel Hill/Carrboro Schools 39,000 15,000 25,000 32,000 28.00% El Centro Hispano 25,000 26,500 27,000 28,492 5.53% EI Futuro 30,000 35,000 35,000 124,919 256.91% Grow Your World 0 0 4,000 20,000 400.00% Orange Partnership/Freedom House 21,500 21,500 25,000 25,500 2.00% Orange County Drug Court/Criminal Justice 32,000 32,000 33,500 34,500 2.99% Orange County Schools 30,000 33,000 35,000 30,000 -14.29% ReEntry House Plus, Inc, 7,500 15,000 20,000 25,000 25,00% Reintegration Support Network 0 0 0 20,000 100.00% University of North Carolina 0 0 0 0 0.00% Budget benchmark:$250,000 252,000 261,000 291,000 463,583 -14.09% 2023 2024 2025 2026 ORANGE COUNTY GENERAL FUND 700,000 805,000 840,000 881,600 4.95% rehab tax(estimated) 68,000 72,000 70,000 68,000 Budget benchmark(general fund):$881,600 768,000 877,000 910,000 949,600 4.95% Total 111201000 1,242,630 i,315,000 1,572,528 ORANGE COUNTY NORTH CAROLINA DATE: April 24, 2025 TO: Orange County ABC Board FROM: Kirk Vaughn, Budget Director RE: Orange County FY 2025-26 ABC Board Funding Request As part of the formulation of the County Manager's FY 2025-26 Recommended Budget to the Board of County Commissioners (BOCC), Orange County requests $865,200 to support the continuing expenses of the Criminal Justice Resource Department (CJRD). This is an increase of$25,200 or roughly 3% from the $840,000 the ABC Board committed in FY 2024-25. This reflects a continuation request to continue supporting the current position salaries, benefits and cost-of-living increases in the CJRD. The County's continuation request highlights the need to invest resources in the retention of critical County personnel to further address the social costs related to alcohol and substance use, which is an essential County responsibility. This request is separate and apart from the $33,500 in operational funds to support the Drug Treatment Courts, which is the department's grant request this FY. The ABC Board funding approval of this request would greatly assist the County and our community in this upcoming challenging fiscal year where there is great uncertainty about federal and state funding streams and social safety net needs continue to rise. The ABC Board has financially supported the majority of positions in the Criminal Justice Resource Department, which provides programming for individuals impacted by criminal justice system involvement. The majority of these individuals have substance use disorders, mental health diagnoses or frequently co-occurring diagnoses. In addition to the $865,200 continuation request, the County asks that the ABC Board also consider an additional 2% or $16,400 to support the CJRD's Local Reentry Council as an expansion request. The county is entering its eighth year of the Local Reentry Council grant provided by the NC Department of Adult Corrections. This grant has remained flat at $150,000 per year and supports two county staff positions: the LRC Coordinator and a Case Manager. The county requests this expansion funding to assist the county in maintaining those two positions, whose salary and benefits now exceed the grant award. The LRC provides critical support to individuals returning to Orange County after incarceration. Support for reentry is a bipartisan priority because it reduces recidivism, enhances public safety and increases stability and well-being for the formerly-incarcerated who face significant barriers to integration and a very elevated risk of overdose and substance use. i i i Thank you in advance for our consideration of this continuation and expansion funding Y Y p 9 requests to support critical direct service positions. The County understands that the ABC Board has tough decisions to make in its upcoming budget. Best Regards, j Kirk Vaughn Budget Director cc: Travis Myren, County Manager Caitlin Fenhagen, Deputy County Manager Earl McKee, County Commissioner and BOCC Liaison to the ABC Board i i I I I I I'I i I ORANGE COUNTY ABC BOARD Proposed Agenda for Open Session Tuesday June 17, 2025, 10:00am Location: 601 Valley Forge Road Hillsborough,NC 27278 Scheduled attendees: Judson Williamson, Board Chair Tony DuBois, General Manager Melvin Green III, Vice Chair Angela Willoughby, Assistant GM Mike Zito, Member Ron McCoy, Finance Officer Elizabeth Carter,Member Julie Mebane, Board Secretary Jennifer Sykes, Member Rhonda Ashe-Human Resources Earl McKee, BOCC Liaison 1. Public Iearing 2. Call open session meeting to order. • The Mission of the Orange County ABC Board and our employees is to serve our locality responsibly by controlling the sale of spirituous liquor,returning profits to Law enforcement,Alcohol Education,and the County Fund while providing excellent service in customer friendly,modern, and efficient stores. i Does any member of the Board have a conflict of interest or any condition or fact that might create the appearance of a conflict of interest with respect to any matters on today's agenda? 3. Discuss proposed agenda,revise as needed and adopt the agenda. 4. Minutes of Open meeting- May 20"i, 2025 5. Consent Agenda: May, 2025 Financial Reports: i. Comparative Statement of Net Assets ii. Comparative Revenue and Expenses for May 2025 iii. Actual-to-Budget Comparison for May 2025 iv. May 2025 and Year-to-Date Retail sales V. Statewide sales report vi. Management Updates. j i I I 6. Management Updates 7. 2025 Year End Budget Amendment 8. 2026 Budget and Budget Message 9. Closed Session to Discuss Personnel Issues. 10. Board Comments i 11. Motion to Adjourn. I, �i I I I l � I ORANGE COUNTY ABC BOARD Open Meeting Board Minutes Tuesday,May 20,2025, 10:00 am Location: 601 Valley Forge Road Hillsborough,NC 27278 Scheduled attendees: ,Judson Williamson, Board Chair Tony DuBois, General Manager Melvin Green ill,Vice Chair Angela Willoughby,Assistant GM Mike Zito, Member Ron McCoy,Finance Officer Elizabeth Carter,Member Julie Mebane,Board Secretary Jennifer Sykes,Member Rhonda Ashe, Human Resources Earl McKee, BOCC Liaison-Absent i I Call to order: at 10:00 am, a quorum was present and. Mr. Williamson, Board Chairman, called the Board Meeting to Order. I Mr.Williamson read the Mission Statement:`file Mission of the Orange County ABC Board and our employees is to serve our locality responsibly by controlling the sale of spirituous liquor, returning profits to Law enforcement,Alcohol Education,and the County Fund while providing excellent service in customer friendly, modern, and efficient stores. Mr. Williamson read the Conflict-of-Interest Statement.The question was asked: does anyone have a conflict of interest with respect to any matters on the agenda?All present _ Approval of the Open Meeting Agenda: Mr. Zito made a motion to approve the agenda, Mr: Green seconded the motion and the vote carried. i Meeting Minutes: The Open Meeting Minutes for April 22, 2025,were presented. Discussion was held. Ms. Sykes male a motion. to accept the open session minutes, Mr. Green seconded the motion and the vote carried. I Consent Agenda:April 2025 Financial Reports: i.Comparative Statement ofNet Assets ii. Comparative Revenue and Expenses for April iii. Actual-to-Budget Comparison for April 2025 iv. April 2025 and Year-to-Date Retail sales v.Statewide sales report Discussion was held, tFls•. S))kes made a motion to approve the Mach Consent Agenda, Ms. i Carter seconded the motion and the vote carried. Management Updates: Law Enforcement: Law enforcement reports were presented. Brown Foreman Class: Brown Foreman did a training class with the staff on April 30" and May 1". In this class we had the chance to taste two single barrel tequila picks that Tony made in Mexico along with other products. Board member Ree to BOCC: The Board recommended Dr. Timothy Feeney far the open board position and they will discuss at the May 20"'BOCC meeting. Meeting in Greensboro July 2511'-27th: The Annual ABC meeting will be held in Greensboro this year. Registration is open at this time. Property Update: We have hired Summit to help with the next steps of the process. Employee Year end evaluations: Year-end evaluations will start this week. Expect to see self reviews starting the first week in June. 2026- Draft Budget: Mr. McCoy presented the 2026 draft budget and a discussion was held. We will vote on the new budget at our June meeting. 2025-2026 Grant Funding Discussion- Board members went discussed the allotments for the 2025-2026 grant funding. We will vote on these allotments at our June meeting. Mr. Green made cr motion to go into a Closed Session (11:31 arrr)for a personnel discussion, Ms. Sikes seconded the motion and the vote carried. A Closed Session was held. bfr: Green mode a motion to go back into Open Session (11:39am) fills. Carter seconded the inotion and the vote carried. Board-Ecrmments: Ir.-Z-rto-tharrizerl evmymTuforth-eirYrard-wcTk-Mr:Greenrth-mleed-everyon-e for everything we do for OCABC. Ms. Carter thanked the staff and board members for everything they have done for her over the last several years as she served on the Board. Ms. Sykes thanked everyone for their hard work and dedication. Mr. Williamson thanked the board nrenl6ers for looking so closely into the grant funding. At 11:44am Mr Green made a motion to adjourn, Ms. Sj A-es seconded the inotion and the vote carried. Meeting adjourned. hair's Signature and Date card Secretary's Signature and Date ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: June 17,2025 Agenda Item#5 Regular Session X i Presenter/Information Contact: Ron McCoy Subject: MAY 2025 Monthly Financial Reports i Attachment(s): 1. Attachment"Comparative Statement of Net Position for MAY 2025". 2. Attachment "Comparative Statement of Revenues, Expenses and Changes in Net Position for MAY 2025 and 2024." 3. Attachment"Actual to Budget Comparison for FY 2025." 4. Attachment"Comparative Statement of Monthly/Year-to-Date Retail Sales by Store." 5. Attachment"NC Statewide Report of Spirituous Liquor Sales." i Brief Summary/Explanations: 1. Comparative Statement of Net Position (Attachment"Page 311): With an additional transfer of$500,000 to the Capital Management account,total revenues held by the Board totaled$4,590,901,up $724,087 (18.73%)over the previous year. Total inventory ($4,092,241) decreased -$415,586(-9.22%), due to ongoing efforts to pare down expenses. Although trade accounts payable ($1,061,598)were up $98,487 (10.23%),the amount owed distillers was already reflected in the inventory total. Total taxes and liabilities($1,052,692)were up $29,487 (2.88%). Other current liabilities were up $150,913 (7.13%)while long-term liabilities declined-$389,786 (-10.05%). Year to date income ($78,832)was down-$429,323. I 2. Comparative Revenue,Expenses and Changes in Net Position 2024 to 2023 (Attachment"Page 411): Monthly sales($2,534,547)continued a six-month cycle of decline, down -$68,989 (-2.65%). Sales-related expenses were down accordingly,with taxes down-2.93% and cost of sales down-4.33%, leading to gross profit($619,339)being up $8,718 (1.43%). Total payroll expenses ($320,513)were down-$23,959 (-6.96%), due in part to significant savings in health insurance expenses (413.143). Total operating expenses ($129,071)were up $5,934(4.82%), due to increases in store expenses (+$2,690), credit card expenses (+$2,737)and vehicle expenses (+$1,159). Income before depreciation($62,578) increased$21,952 (54.03%). Income after depreciation ($19,759) increased$19,269. Page 1 of 7 pages i ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: June 17, 2025 Agenda Item#5 Regular Session X 3. "Actual to Budget Comparison for FY 2025" (Attachment"Page 511) With one month of the fiscal year remaining, approximately 8.33% should remain in budgeted funds for revenues and expenses. Year-to-date sales were approximately 3.74% below those anticipated. Unused sales-related expenses (taxes and cost of goods)had a surplus of unused funds (+3.33%). Total payroll expenses had a surplus of approximately 8.41% while operating expenses had a balance of approximately 4.42%. Projected allocations of revenues and expenses through June 30, 2025 are adjusted in a year-end budget amendment(see Agenda item#7). 4. "Comparative Statement of Monthly/Year-to-Date Retail Sales by Store" (Attachment"Page 6"): Retail store sales in May ($2,109,983) continued their pattern of decline, although the decrease (-$19,518)was modest(492%). Economic pressures have continued to depress restaurant and bar sales, leading to an ongoing decline in LBD sales, down-$48,566 (-10.27%) in May. The number of bottles sold in May 2025 (165,281) declined-1,485 (-0.89%). Year-to-date retail sales ($23,625,451)were down-$562,854(-2.33%)while LBD sales ($4,360,322)were down-$337,595 (-7.19%). Total liquor sales through May($27,985,773)were down -$900,449 (-.12%). 5. NC Statewide Report of Spirituous Liquor Sales (Attachment"Page 7"): i Orange County ABC Board moved to 14th position among 29 ABC boards reporting sales greater than one million dollars. Although the average of the top boards was a 1.91%increase in total sales,this member was skewed with the inclusion of Blue Ridge ABC (100%). Disregarding Blue Ridge,the average increase among the other top boards was 0.93%, which was consistent with the statewide j average of all boards: 0.96%. Statewide, store sales ($133,798,584) increased 2.22%while LBD/commercial sales ($36,070,829)were down-3.48%. The strength of the respective LBD markets accounted for an inconsistency in the sales variances among the top boards. In markets where LBD sales volumes remained steady (Mecklenburg,Durham, Johnston, Rowan etc.), the total variance percentage displayed an increase while other boards indicated sharp declines (Moore, Asheville, Catawba etc.). i Action Requested: 1. Consent Agenda Item. 2. Review and discuss as needed. i Financial Impact: See Above Staff Recommendations/Comments: None Page 2 of 7 pages I Orange County Alcoholic Beverage Control Board , Comparative Statement of Net Position As of MAY 2025 and 2024 Assets 2025 2024 Variance Cument Aasela Cash-Twist - 820,623� (820,623) Cash-First Horizon 2,093,109 2,395,424'. (302,315) Cash-5/3 Bank 1,464,980 632,767 832,213 Capital Management Tmst 1,014,812 0', 1.014,812 Cash-Stare Change Reserves 18000 18,000': - TotalCash&Cash Equivalents 4590901 u- 3,866,814, 724,087 18.73% Accounts Receivable 718. 1,345' (627) Prepaid Expenses 148,481 212,142I (03,661)Distributions(prepaid) 109.6m 103,970'. 5,614 Securitycepasis 40,736 20,736! 20,000 Inventory 4,092,241. L507,827 1415,686) -9.22% Inventory(bags) 51,125 41,123 10,002 Lease Asset 2,112,828 2,112,828 6,565,713 6,999,971, (444.258) Total Current Assets - 11,148,614: 10,866,785 279,829 Property BEqu 1pment Land,Buildings&Improvements 13,188,392 13.178.937'. 9,455 Vehicles&Equipment 2,583,674'.. 2,431,9081 161,666 Total Property&Equipment 15,7]1,9's 15,610.846 181,121 Less:Accumulated Depreciation (4,949,364) (4,4T9,151)', (470,213) Accumulated Lease Amorlimbon (902,225) (066,704): (235,521) Net Property&Equipment 9,920,377 10,464,9901 (644,613) Other Assels(Pension) Deferred Outflow Mast(OPEB) (128,969) ` (185,678){ 56,709 Pension DefernalslNet Pension Asset 724,227 677,608 45,619 Deferred Outflows of Resources 301.637 264.669 47.078 896895 746,489`- 160,406 Total Assets 21,963,886 22.0]8,264; 21,963,886 Liabilities and Equity Current Liabilities 2025 2024 Accounts Payable Trade 1,061,598 963,111: 98,487 10.23% Other 109,688 126,722- (17,034) 1,171,286'. 1,089.833` 81,463 Exclse Taxes 504,967 602,681- (17,714) Other/Bales Taxes 153,247 154,7681 (1,621) Peymll Llabllitles 219,406 172,603 48,803 Payroll Accruals 92,343: 89,962. 2,381 Accrued lnlerost(lease) 2,729 3,191 f462) 1 052,692 1.023,205: 29,487 2.88% Other Current Liabilities - MetLlability(OPEB) 333,847 445,718:' (111,871) Net Pension Deferml 1,681,271 1,413,742'.. 267,629 Deferred Inflows of ftescurces(Pension) 18,437 19,721 (L284) Leese Liability(current portion) 232,760 236.221 (3,461) 2,260,315 2,115,402 150,913 7.13% - i Long Term Liabilities Note Payable(First Horizon) 2,201,125 2,360,964. (169,839) Long Term Debt Adjustment(lease) 156,853 154,002'. 2,851 Lease Liability(long term portion) 1,131,597 1,364,395. (232,798) 3,489,575 3,879,361 (389,786) -10,05% Distributions Payable to Low Enforcement 0 0'Payable to Education 0 0 Payable to County 0 0'. Total CurrenSLT Liabilities 0 - 0'. Equity Balance Beginning of the year 13,906,186 13,462,308 442.870 Add Income(Loss)Year-to-Dale 78,832 608,155. (429,323) Balance End of the Period 13.984,018 13,972,463 13,556 Total Llabilniea&Equity 21.983.888 22,078,284 (114.378) I i 3 Orange County Board of Alcoholic Beverage Control Comparative Statement of Revenues,Expenses and Changes In Net Position For the month of MAY 2025 and 2024 MAY MAY $ % Sales 2025 2024 Variance Variance j Retail-Liquor Sales 2,109,983 2,129,601 (19,518) -0.92% Wine/Barrels Sales 13 918 (905) -98,58% CommerclaULBDUxed Beverage-Liquor Sales 424,551 473,117 48,566 -10.27% Total Sales 2,634,647 2.603.536 (68,989) .2.65% Taxes Based on Gross Sales 590,435 608,241 17,806 -2.93% Net Sales 1,940.112 1,995,295 51,183 .2.57% Cost of Sales(fnc.breakage/atlfsts.) 1,324,773 1,3B4674 69901 -4.33% Gross Profit 24.44% 619,339 610,621 8,718 1.43% Payroll&Related Expenses Salaries&Wages 223,526 232,067 (8,641) -3.68% Payroll Taxes 14,348 15,776 (1,428) -9.05% Emp Retirement 23,676 24,623 (947) -3.85% Health Insurance 38,185 51,328 (13,143) -25.61% Retiree Heath Ins 14,719 13,512. 1,207 8.93% Human Resources' 346 1,000 (654) -65.40% NC 401k 6,010 5,429 (419) -7.72% Processing fees 703 737 34 -4.61% Total Payroll&Related 320,513 W,472. 23,959 -6,96% Operating Expenses Board Members/MeetimpTravellTraining 900 425 475 111,76% Rent 4,780 4,300 480 11,16% Lease Amortlza(lon 19,627 19,627 - 0.00% Repairs&Maim. (Bldgs) 1,037 1,498 (461) -30.77% Repairs&Malnt.(Equip.) 1,543 777 766 98.58% Utllitles,Telephone and Internet 10,944 11,294 (340) -3.01% Insurance-Business 9,198 8,472 726 8.57% Store Expenses,Supplies and Bags 12,673 9,983 2,690 26.96 Tmvel/Mileage Reimbursement - 0.00% Office/Warehouse Supplies&Expenses 412 '385 27 7.01% j Ext.Maintenance Services 2.091 1,556 535 34.38% Contract/Service Agreements 9,776 9,901 (125) -1.26% Postage 215 200 15 7.50% Professlonal Services(office) 1.046 1,776 (729) 41.07% DueslLlcenseslFeas 501 285 216 75.79% Credit Card Processing/Bank fees 43.923 41,186 2,737 6.65% li Training/EducatlontMeeting 398 1.,613 (1,116) -73.69% Burglar Alarm&Security 615 630 (15) -2.38% Vehicle Expense 1,918 759 1,159 152.70% Uniforms - - 0.00% Interest(Debt Service) 4,742 6,250. (508) -9.68% Interest(Leases) 2,729 0,191 (462) -14.48% Cash over/short - 172 (172) -100.00% ContingencleslMlsc. 3 32 35 -109.38% Total Operating Expenses 129071 123,137 5,934 4.82% Total Payroll/Operating Expenses 449,584 467,609 18,025 -3.86 1 Income from Operations 169,755 143,012 26,743 18.70% i, Other Income Investment income 2,346 1,583 763 48.20% Miscellaneous' 60 60 0.00% Total Other Income 2,406 1,583 823 51.99% Net Income Before Distributions 6,79% 172,161 144,595 27,566 19.06% Statutory Distributions:, Law Enforcement(6%) 15,333 14,719 614 4.17% j Alcohol Rehabilitation&Education(7%) 24,250 21,750 2,600 11.49% Total Statutory Distributions 39,583 36,469 3,114 8.54% Net Income Before Profit Distribution 132,678 108;126 24,452 22.61 Profit Distribution: Orange County-General Fund 70,000 67,500 2,500 3.70% Net Income(Loss)before depreciation 02,578 40626 21,952 54.03% deprecletlon(non-budget item) 42,819 40,136 2,683 6.68% 10,759 490 19,269 (netprofilpementage) 0.78% 0.02% Year to Date Sales Comparison (current) (current) Sales FY 2025 FY 2024 Change Retail Liquor 23,625,451 24,188,305 1 (562,854) 1�23�3�uWine Sales 3,651 30,511 (26,960)LED Sales 4,360,322 4,697,017 337,596 Total Sales 27,989,324 28,916,733 927,409 Net Income(YTD) 78,832 508,155 429,323 -84.49% 0.26% 1.76% 4 Orange Count,ABC Board Auto.,Be Budget Comparison FY2026 Forlheflsml year ending 06/30/2025 MAY YTO 2025 Balance % Sales gang Budget Femeinii, Remalnln9 Nqum Sales 2,109,983 23,625,451 26,819,82D 3,194,369 11.91% 1 Wine/Mixer 13 3,551 34,OOD 30,449 89.66% AD 424.561 4,360,372 4,979,185 618,863 12.43% Gress54des 2,04,547 27,989,324 31,833,005 3,843,681 12.07% Texas be."an.....else 590,436 6,505,615 7401,175 895,559 12.109A Net Sph's 1,944,112 21,483,708 24,431830 2948122 12.07% Costaf Selas PnduGnamm.an o4mraeap) 1,324,771 14,609,919 16,457 665 1847,846 11.23% Gross Et cot at D$39 6,873,869 7,974.365 1100276 13.80% Payroll end Related I Benchmark Salaries and Wages 223,526 2,440,795 2.942,930 SD2,135 17,08% 833% Payroll Taxes 14,348 184,299 225,135 40,836 16.14% Retirement 23676 299,846 345,795 45,949 13,29% Group Health Insurance 38186 474,656 578,750 104,114 17.0% Retiree's Group Insurance 14,719 161,909 172D00 10,091 5,87% Human Resources 046 7,36E 25,000 17,638 70,65% 4011, 8,010 60,07 70,630 9,993 14,15% Processing fees 703 9014 9,975 961 9.63% Total poo ll related expenses 320613 3,638.49 4,370,215 731,717 16,74% Operating Expenses Hoard MsmberslMeetingRmvel?mining 900 9,785 8,000 (785) -9.81% Rent 4.780 52,989 65,000 12,011 10A8% Lease AmardlAon 19.627 215,897 245,000 29,103 11.88% Retain&Maintenance-Bldgs 1.037 43,109 35,925 (7,284) -20.33% Repaln&Vertenance6qulp. 1.643 18,129 21,687 3,558 16,41% Winner Telephone,Internet 10.944 117,836 124,020 6,184 4,09% Business Insurance 9.198 98,146 103,69E 5,549 5.35% Stare Supplies,Bags and Expenses 12.673 158,294 1951000 36,706 18.82% Employee Travel 411 2,000 1,589 79.45% Otthe Supplies&Expenses 412 20,661 28,500 7,839 27.51% Malntenance5ervices 2,091 24,193 37,000 7,807 24AO% Service Agreements(Data/HVAC) R.776 lil'ous 115,000 3,997 3.48% Postage 215 3,629 4,200 571 13.60% Professional Fees(oRke) 1,048 15,772 26,000 10,228 39.34% Dues&Subecdptlme 601 5,161 4,000 (1,161) -29.03% Credit Card Processing 43,923 491,291 571,69E 80,404 14.06% Training and Education 398 10,172 15,000 4,829 32.19% Burglar Alarm and Security 615 6,165 7'SDO 735 9.80% Vehicle Expense 1,918 13,322 I5,000 1,679 11.19% Uniforms 5,409 6,0g0 591 9,86% Debt Serale,Rnterest expense) 4.742 53,939 59,175 5,236 SAS% honest Hevi 2.729 32,147 41,450 9,303 22.44% Cash over/short 1,523 1,000 (523) -62.30% Cantingencles/Misc. 3 24 Sao 476 96,20% Total ommtln9 expanses 120,071. 1,508,607 1,727,247 218,640 12,66% Total Opam1In91Paymll Expenses 449.584 5.147.1051 6,097.463 950358 15.69% Income from Operations 169,755 1326,784 11870103 149,919 799% Interest Income 2,346 14,812 2,6DO (12,312) 492,48% Minudi .c. 60 ' 5,300 5,600 20D 3.64% Total Other Income - 2.406 20.112 8,000 (12,112) -151.40% Net Income Before Pro0l Distributions: 172.151 1,746.896 1,884,703 137,807 7,31% Stalutory DlstdbuNons Law Enforcement 15,333 168AA5 184;000 15,335 8.33% All Rehab&Ed 24,250 261 201.000 24,250 8.33% Total Stetulory Distributions 39,683 435,415 475,000 39,685 8.33% Net Income Before Profit Distribution 132 578 1311,481 11409.70 08,222 6.97% Profit Distribution Orange CoadyGan Fund 70 NO 1 770.000 840,000 70,000 8.33% Working Capital Replroduchen,In Not PasiUmo L 62,578 541,401 509,703 28,222 4.05% OePmtleMmp wa{vM]eMlXena 10.70 d1,401 ]Q]fi9Q 1B,i69 ]..eJY 46E,11J Capital Outlay Month YID Budget Buaen remalmro Warehouse delivery truck 133,036 133,036 0.00% Security Camera upgrades 0 0 0.00% Office Computer 2,95E 0 (2,955) 0.00% Weshmne desks 6,471 5,471 0 (5,471) 0.00% Earnest money(property purchase) 20,000 D (20.000) OAD% Warehouse maklng(G&W) 23,873 23,876 2 0.01% Scanner(Store 002;Dsound 2,090 2,090 O.OD% Shelving(Store 002,Display Options) 4,422 4,422 0.00% Shelving(Store 003;Display Options) 5,690 5,69D 0.0% all(Store 004,Display Options) 4,767 4,757 0.00% Shelving(Store 007;Display Options) 3.497 3,497 Shelving(Store 010,Display Options) 5,146 5,148 0.00% Caplial Receipts Appropriated fund balance EW.)31) 0 (312,265) (312,255) 101 Debt ServitsI ria ll First Hanson(Mebane) 13,260 -287,021 166.865 444,776 283.51 5 Orange County Board of Alcoholic Beverage Control Comparative Statement of Monthly and Year-to-Date Retail Sales by Store For the month of MAY 2025 and 2024 Monthly Liquor Sales/YTD Sales Ranking Retail Sales ot..number) O5/01/25.05/31/25 05/01/24-05/31/24 dl erence %increase by sales Hillsborough(1) 165,597 168,282 (2,685) -1.60% 6 Rams Plaza(2) 342,866 341,706 1,160 0.34% 3 Chapel Hill North(3) 257,385 271,273 (13,888) -5.12% 5 Mebane(4) 293,442 289,059 4,383 1.52% 4 Meadowmont(5) 158,766 172,143 (13,377) -7.77% 7 '� Eno/Durham(6) 125,535 118,419 7,116 6.01% 8 Carrboro(7) 344,859 361,122, (16,263) -4.50% 1 Southern Village(8) 77,417 78,998.. (1,581) -2.00% 9 Oakdale(10) 344,116 328,499'. 15,617 4.75% 2 2,109,983. 2,129,501'. (19,518) -0.92% LBD Rams Plaza(2) 208,834. 261,628. (52,794) -20.18°% 1 Chapel Hill North(3) 15,155' 6,423. 3,732 135.95% 5 Mebane(4) 11,492 11,583. (91) 100.00% 6 Meadowmont(5) 15,729; 22,501. (6,772) -30.10% 4 Carrboro(7) 100,814 93,805 7,009 7.47% 2 Southern Village(8) 5,850 3,051 2,799 91.74% 7 Oakdale(10) 66,677 74,126. (7,449) -10.05% 3 424,551 473,117 (48,566) -10.27°% TOTAL 2,534,534 2,602,618 (68,084) -2.62°% Total Bottles Sold 05ZO1125-05131/25 05/01/24-05/31/24 "Minis"(50 ml) 69,899. 69,584 315 0.45% Retail 78,044 79,31.7 (1,273) -1.60% LBD 17,338.. 17,865. (527) -2.95% 165,281 166,766& (1,485) -0.89°% I Year-to-Date Liquor Sales Ranking Retail Sales(stow number) 07/01/24-05/31/25 07/O1123-05/31/24 difference %increase by sales Hillsborough(1) 1,787,174- 1,779,219 7,955 0.45% 7 Rams Plaza(2) 4,082,648 4,124,147' (41,499) -1101% 1 Chapel HIII North(3) 2,870,642: 2,997,698 (127,056) -4.24% 5 Mebane(4) 3,225,907 3,265,143: (39,236) -1.20% 4 Meadowmont(5) 1,872,618. 1,952,370 (79,752) -4.08% 6 Eno/Durham(6) 1,338;447 1,368,766'. (30,319) -2.22% 8l Carrboro(7) 3,960,783 4,102,148 (141,365) -3.45% 2 Southern Village(8) $95,385 877,419' 17,966 2.05% 9 Oakdale(10) 3,591,847 3,721,395. (129,548) -3,48°% 3 I 23,625,451 24,188,305. (562,854) -2,33% l LBD 07/01/24-05131125 07/01/23-05/31/24 Rams Plaza(2) 2,257,444 2,698,033. (440,589) -16,33% 1 Chapel Hill North(3) 89,584. 73,682 15,902 21.58°% 5 Mebane(4) 77,970 17,668. 60,302 341.31°% 6 Meadowmont(5) 167,760 167,965' (205) -0.12% 4 I Carrboro(7) 975,178 930,099 45,079 4.85% 2 Southern Village(8) 56,250 37,310. 18,940 50.76% 7 Oakdale(10) 736,136 773,160 (37,024) -4.79% 3 4,360,322. 4,697,917 (337,595) -7.19% TOTAL 27,985,773. 28,886,222 (900,449) -3,12% 6 a' eeaI.R �ge � -.11 1.11, aaelo 0 0 o a° o Z9 Z9 apl a .11, Z9Z9 el * T m oo oo ri m ri " m Op N LD O O N 4 oo Ln N ri N O N d N to op m O a , LD o N fV 00 r-I n N ri O Ln O a a W Lfl Op d" W o ri h N m Ln Lp h m h a Ln o� m 00 ❑ e� w o 0 ri ri N O m m m r fV LD N ri ri G t r-i m N m N rV fV O O O V cC O m U i c `u ri Ln Ln m 00 n u7 m h LD V m h m w ri N v m M r -+ W m h ri m y R m r, c) LA r, N LD NI r, DO V 00 ri ca cp LD LD r- N 00 N O � N m Id- h h r LD OR. 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June 17, 2025 Agenda Item # 6 Regular Session X Closed Session I Presenter/information Contact: Tony DuBois i Subject: Management Reports as of 6/12/2025 1. Law Enforcement Reports Law enforcement reports will be available at the meeting. 2. BOCC Appointments Tim Feeney was appointed to the board and will be sworn in at the meeting on August 20. Judson was reappointed to the board chair position. 3. Managers Meeting July 27-29 Last Call on NCABC Meeting July 27-29 4. Property Update There will be an update at the meeting i I I I j i *Items have corresponding attachments Page 1 of 1 pages I ORANGE COUNTY ABC BOARD—AGENDA FORM i Meeting Date: June 17, 2025 Agenda Item#8 Regular Session X Closed Session Presenter/Information Contact: Ron McCoy Subject: Year-End Budget Amendment for Fiscal Year 2025 Attachment(s): 1. Attachment"A"Year-End Budget Amendment FY 2025 2. Attachment`B"Revised Annual Budget/Worksheet for Fiscal Year 2025 I Brief Summary/Explanations: Six months of declining sales revenues have had a significant impact on the FY 2025 operational budget. The year-end budget amendment accounts for a sharp decrease in sales, savings in allocated payroll funds, a decrease and reallocation of funds held for operating expenses, an increase in interest income and an increase in capital expenditures. Budget Amendment(Attachment"A"): The following revisions to the annual budget for fiscal year 2025 are recommended for the Board's consideration and approval based on examination of the budget at year-end. i Section 1 Based on year-end projections, total budgeted retail store sales revenues have been decreased substantially, -$1,505,985 (4.73%). This adjustment will affect the change in net position/working capital retained by the same amount. i Section 2 The decline in sales,however,resulted in a decrease in sales-related expenses. Projected tax expenses have been decreased-$355,785 while cost of goods have been decreased by-629,905 for a total savings of 5.99%. Therefore,the change in net position has been increased by$985,690. j I Section 3 With the implementation of living wage/competitive marketplace adjustments in the previous calendar year, anticipated payroll expenses were increased to meet unprecedented effects on the budget. The surplus in allocated funds coupled with recent cost-saving controls (healthcare savings, strict scheduling management)has led to lower than projected payroll expenses. For the year-end j amendment,payroll expenses have been decreased by-9.71%,leading to a net increase of$424,255 in working capital/change in net position. Page 1 of 5 pages ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: June 17,2025 Agenda Item#8 Regular Session X Closed Session Section 4 Operating expenses have been reallocated between accounts as budgeted expenses have been decreased based on FY 2025 year-end projections. While repairs to buildings (+$18,835) and business insurance have been increased($3,649), most operating accounts have been decreased, leading to an increase of$86,188 in working capital/change in net position. Section 5 Interest income has been increased$14,950 based on earnings in the NC Capital Management Trust while"other income"has been adjusted-$200,resulting in an increase to change in net position of$14,750. Section 6 Capital expenditures have been amended to include funds for warehouse desks ($5,471) and an office computer($2,955), an earnest money deposit on the pending property acquisition($20,000), a modest increase in debt service ($202) and a minor adjustment to warehouse racking (42). The result is a decrease in working capital of-$28,626. Section 7 As capital expenditures are paid by funds held by the Board, "other financing sources"has been increased$55,739 to offset the total capital outlay of$367,994. Revised Annual Budget/Worksheet for Fiscal Year 2024 (Attachment"B"): Although depreciation is a non-budgetary item, it is included on financial statements. Therefore, it has been included at the bottom of the budget worksheet for the Board's consideration. The revised annual budget worksheet shows the FY 2025 budget, changes related to the mid-year amendment as well as the net changes due to the year-end amendment. Increases to working capital/change in net position are recorded in green font and decreases in red. The result of the year-end amendment is an increase to working capital/change in net position since mid-year of$32,011 (less an increase to depreciation) for a net balance of$70,046. i i Action Requested: 1. Review and discuss as needed. 2. Vote approval of budget amendment. I Financial Impact: See Above Staff Recommendations/Comments: None Page 2 of 5 pages ORANGE COUNTY ABC BOARD f BE IT ORDAINED by the Orange County ABC Board that the following amend ment be made tot he annual budget ordinance for the fiscal year ending June 30,2025. Section 1 To decrease anticipated sales revenues based on year-end performance evaluation. I. Increase decrease Liquor Sales $1,189,515 Wine/Mixer Sales $30,425 LBD Sales $286,045 Working capital retained(Change DRAFT $1,505,985 Section 2 To decrease sales-related expenses based on year-end performance evaluation. increase decrease j Taxes on retail sales $355,785 Cost of goods sold $629,905 Working capital retained(Change in net position) $985,690 ! ! Section 3To adjust payroll expenses based on year-end performance evaluation. increase decrease Salaries and Wages $293,247 Payroll Taxes $26,066 Retirement $22,520 Group Health Insurance $64,442 I Retiree's Group Insurance $4,632 Human Resources/Other Benefits $17,284 ! 401k $5,093 Processingfees $235 I Working capital retained(Change in net position) $424,255 j I Section 4 To adjust operating expenses based on year-end performance evaluation. I Increase decrease Board Member/Meeting Expenses $1,745 Rent $7,710 Lease amortization $9,475 Repairs&Maintenance(Buildings) $18,835 Repairs&Maintenance(Equipment) $3,457 Utilities,Telephone and Internet $121 Business Insurance $3,649 Store Supplies and Bags $24,209 Employee Travel $1,589 Office Supplies and Expenses $6,215 Exterior Maintenance Services $5,715 Contract Service Agreements $5,985 Postage $308 Professional Fees(audit and legal) $9,182 Dues and Subscriptions $1,662 Credit card Processing Fees $36,975 I Page 1 of 2 i I Training and Education $4,828 Burglar Alarm and Security $120 Vehicle Expenses $1,223 Uniforms $591 Debt Service(Interest) $135 Interest(leases) $6,614 Cash Over/Short $591 Contingencies $430 Working capital retained(Change in net position) $86,188 Section 5 To adjust other income based on actual expenses. Increase decrease Interest income(Investments) $14,950 Other income $200 Working capital retained(Change in net position) $14,750 Section 6 To adjust projected capital outlay based on actual expenses. increase decrease Office computer $2,955 Warehouse desks $5,471 Earnest money(property purchase) $20,000 Warehouse racking $2 Debt service(principal) $202 I i Working capital retained(Change In net position) $28,626 I Section7 To adjust funding received from working capital retained from previous years based on actual outlay for capital expenses. increase decrease Funds held by the Board $55,739 Working capital retained(Change in net position) $55,739 i Copies of this budget amendment shall be furnished to the Clerk of the County of Orange County,the NC ABC Commission,and to the Budget Officer and the Finance Officer for their direction. Adopted this 17th day of June 2025 I i i Judson Williamson, Orange County ABC Chairman Page 2 of 2 2023 MID YR H End 2025 GRANGE COUNTY ABC BOARD o,;gnrvf Sudget Budget REVISED Annuat Budget for Flseai Year 2026 Budget Amendment Amendment Budget ftz/3r/znz4J 104/10/z0ss7 Bales; Liquor5ales 2fi,a19,820 11,1Rg,5151 25,530,305 Wine/Mixer 34.DOO (30,425) 3,575 lBD 4,979,195 1286.045) 4693`140 Gross 5.1. 3L.833.D05 34327,020 Less:Taxes on Gros.Sales: Retail Sales 7,ap1,175 (155,7851 7,045,390 Net Sale.: 24,431,830 23,791,630 Less:Cost of Bala. Cost of goods sold(Inc inventory adj,st-ti 16,451,565 (629,905; 15,927,760 Gross Profit 7,974,165 7.453,870 Payroll and Related Expc,r¢ 5alades and Wa6es 2,942,93D (293,2471 2,1549683 Payroll Taxes 225,135 (25,066) 199,069 Retirement 345,795 (22.520) 323,275 Group Health Insurance 578,75D (64,442) 514,308 Retiree's Group I...mnce 172,000 4,632 176,632 Human Resources 25,OOO (17,294) 7,716 401k 7063C (Sml 65,537 Precessing fees 9,975 U351 9,740 Total payroll related espe,F 4,370,215 3,945,9GO Opaafing Expenses Board Member/Meeting Expenses(Travel 8,000 1,745 9,745 Rent 65,000 (7,710) $7.290 tease amortization 245,11W 19,475) 235,525 Repairs&Maintenance-Bldg, 42,025 I11000) 1B,635 5D,660 Repairs&Maintenance-Equip. 24,500 {21131 (3,4571 10.930 utilities,Telephone.Internet 124,OID 2457 122 125,598 Business Insurance 103.695 3,649 101.344 Slane Supplies,Bags&Expenses i95,Onn 124,2091 170.791 Employee Travel 2,000 11,589) 411 O1Hce Supplies&"Pe.- 28,500 (5,215) 22,285 Fatedor Maint.Services 32,000 15,715) 26,225 S-Re Agreements jWta/HVAC) 115,D00 5,995 170.995 Postage 4,20D 13m) 3.892 Profession.1 fees(audit and legal) 30.wn (4C00) (9,1e2) 16,818 Dues&Subscriptions 4,000 1,662 5,667 Credit Card Prone„Ing/hank fees 579,05 (7000) (36,9751 534,720 Training and Education/Meeting 15,Z10D (A,8781 10,172 Burglar Alarm and Security 7,500 (120) 7,31N) Vehicle Expense 20,000 (50Da) (1,2231 23,777 Unit- 2,900 32DO (591) 5,409 Debt Service Ilntereu Eap) 59,175 171} (135) 58,969 Interst(le.-d 41,450 (6,B141 34,536 Cash(Iver/short Sun 50G 591 L591 Contingencies/Mls 5110 14301 70 1,741,360 1,640,145 operating Income(Lossy 1,854,5eq L.R67.765 ether Income Interest Income 2,500 14.950 17.450 Other In fume 50D l200} 30O Goln on dhPrn fofonck f-hogse) 5000 S5�o0 Total Other Income 3,000 22.750 Net Income Baru.Dl.tdb s 1,857,590 1,890.525 Statutory Distribution. law Enforcement 184,000 184,ODo Alcohol Rehab S.Ed 291,Ona 291000 475.0D0 475,D00 Otaeroi.tdautiena Orange County-Gen Fund 840,000 940,OOD Total DkIldihutions 1,315,000 1,315,000 Net Income After Dlstri)"s 542.590 575,SL5 Capital Outlay Warehouse dellvery truck 130,400 263E 133,035 Security Camera upgrades 25,000 .25000 C Office computer ., 2,955 Warehouse desks 5,471 5.471 Earnest money{property purchase} 20,000 2gno0 Warehouse racking IG&W) 23975 12) 23,873 scanner(Store 002:Dalcoml 209D 2,n9D Shelving)Store 002;Display Options) 4422 4,422 Shelving 15tore W3;Display Options) 5550 5,690 Shelving{Store 004,Display Options) 4757 4.757 ShOW,g{Store 007;Display Options) 3497 3,497 Shelving(Store OLD;Display Optlons) 5146 5,146 Debt service(Pdndpal) First H.,I20B IMebane) 156,855 202 157,057 Total capital expenses 312,255 397,994 Other Financing Source. Appropdated hind halance/prey.years working capital retained J317,255) f55,730) (367,994) Working Capital F44temiad 191a) IAppmprialed Fund Balance-Onre1[rtCted) 542,590 543,504 575,515 Oepredaliort(non-budgefvy item) 435,000 505�469 107.590 70,07E ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: June 17,2025 Agenda Item#9 Regular Session X Closed Session_ Presenter/Information Contact: Tony DuBois/Ron McCoy Subject: BUDGET for Fiscal Year 2026 Attachment(s): General Manager's Budget Letter FY 2026 i 1. Attachment"Page 3"Budget Worksheet(Multi-Year Comparison) 2. Attachment"Page 4"Capital Improvement Plan 3. Attachment"Page 5"Annual Budget(Draft) 4. Attachment"Page 6"Annual Budget Ordinance(Draft) Brief Summary/Explanations: Attachment"Page 3"Worksheet(Multi-Year Comparison): Income Although sales have trended downwards over the past six months,recent declines in retail sales have been more modest. FY 2025 LBD sales trended approximately -2% lower than the previous year but are expected to level out after the summer/vacation months. Therefore, total sales for FY 2026 have been forecasted slightly above the current year,up+0.90%. Adjustments GASB 87 requires the capitalization of leases while GASB 74/75 requires the financial recording of postemployment/retiree benefits and the Board's portion of the state retirement program. Rent/lease amortization calculations are provided by DMJPS (our auditors). GASB 74/75 entries are calculated annually by actuaries while assets/liabilities related to the state retirement system are provided by the state in August.These entries are estimated for the purpose of this budget. Pa ry oll The overall increase to payroll-related expenses for FY 2026 is a modest 3.96%. It is anticipated that this year's change to Cigna Healthcare will result in a moderate increase in premium at year's end. For FY 2026, the Board's "matching" portion of the state retirement system is increasing to 14.39%, up from 13.64%. The increase to salaries and wages is projected at 4%, an increase of$105,987. Operational Expenses: Anticipated operational expenses for FY 2026 ($1,630,460) are adjusted down -0.59%, mainly in response to ongoing efforts to control costs. Page I of 6 pages ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: June 17,2025 Agenda Item#9 Regular Session X Closed Session Depreciation While the depreciation of assets is recorded as a normal business outlay, per the NC ABC Commission, it is not considered as a budget line items as it is a "non-cash" expense. Estimated depreciation "expenses" for FY 2026 are presented as a "below the line" item, however, for the benefit of the Board's consideration. it Distributions I With the constriction of revenues, the Board has been proactive in administering grant allocations for FY 2026. By statue, the Board is required to expend not less than 5% of profits (less the 3.5% markup and bottle tax) for law enforcement and 7% for alcohol education and rehabilitation. As the calculation is based on income,with sales declining,the statutory requirement is expected to be less than in previous years. Per the FY 2024 audit,the minimum authorized for law enforcement was$40,882.The FY 2026 grant of$200,000 will certainly exceed the required amount.Although the FY 2026 grant for alcohol education has been reduced from the prior year, the $261,000 approved far exceeds the $57,235 calculated for the FY 2024 audit. I Attachment"Page 4"Capital Improvement Plan: With profit revenue tightening, capital expenditures for the coming year have been postponed or delayed. With the closing expected on June 30, 2026, the purchase of the northern Orange County property is included in the FY 2026 budget. Should delays in the rezoning process or other approvals occur, the purchase may occur in the following fiscal year (2027). Funds for this purchase are expected to be drawn from cash currently held by the Board. Debt service on the Mebane store held by First Horizon bank is projected to be $162,000. The Annual Budget for FY 2026 ("Page 5') is presented for review, consideration and approval by the Board as is the Annual Budget Ordinance ("Page 6'). I I Action Requested: 1. Review and discuss as needed. 2. Vote approval of the FY 2026 budget. Financial Impact: See Above Staff Recommendations/Comments: None Page 2 of 6 pages I I COUNTY OF ORANGE ALCOHOLIC BEVERAGE CONTROL BOARD j i 601 VALLEY FORGE RD HILLSBOROUGH,NORTH CAROLINA 27278 919.732-3432 FAX: 919.732-5829 ocabc@Umindsprine coal JUDSON WILLIAMSON Chair JENN SYKES MELVIN GREENE,Vice Chair MIKE ZITO TONY DUBOIS,General Manngor LIZ CARTER Orange County ABC Board Budget forFY2025-26 June 17, 2025 I Budget Message I The Annual Budget for the fiscal year July 1, 2025 through June 30, 2026 (FY 26) has been prepared In accordance to North Carolina General Statutes and in compliance with the standards of financial operations of local boards.The ABC board determines through adoption of an annual balanced budget the best way to use our resources to maintain a high level of customer service In customer friendly, modern, and efficient stores.This document outlines the ways that we will appropriately spend revenue to accomplish those goals.The primary drivers in the presentation of this budget are the cooperating needs to provide an environment where customers feel comfortable shopping while creating maximum return and to fulfill our statutory obligations.The Items that follow reflect the board's goals and commitment to running an outstanding operation focused on the customer. I Key Assumptions • This budget is based on projected gross revenue of$30,600,500 and operating costs of $1,630,460 and payroll is projected at$4,102,310 along with total distributions of $1,342,600, • Sales growth is projected at a slight decrease due to the continuing reset of the 2020 sales bubble. • Distributions to Law Enforcement agencies are set at 5% and for this budget are$200,000 for alcohol law enforcement in Orange County and the towns of Carrboro, Chapel Hill and Hillsborough and remain well over the statutory requirements. • Alcohol Education funds are statutorily set at 7%and budgeted at$261,000 staying well above statutory requirements. • Distributions to the Orange County General Fund will be $881,600. I I i i i I Highlights and Key elements of the budget Include: Payroll Continued support of the living wage will continue to increase payroll and will decrease profitability for years to come as raises compound the cost of the workforce. The increase in the percentage of retirement expenses for each employee will also Impact payroll as will rising insurance costs. Capital Improvements,Store Improvements and Projects We are buying property in Cedar Grove for 300K Rent and Lease Payments The Boad leases stores in Southern Village, Ram's Plaza and Meadowmont.The Meadowmont lease Is up for revies in 2026. Currently the only loan obligation is for the Mebane store. Debt service on the Mebane store is projected to be$162,000. Training & Education Our education funds available are$20,000 as we will schedule group training and team building activities In 2025/26.The ongoing goal will be to create a comfortable customer environment and Improve overall operations and Increase staff product knowledge. Staffing Summary The Board may adjust the employee roster to account for the flattening sales trends. Staffing levels fluctuate but are generally 45 Full-Time and 20 Part-Time for a total of 65 employees. We will adjust the Full-Time vs Part Time balance as we monitor sales trends. j Changes to this budget after adoption will be accompanied by a budget amendment with changes in excess of$50,000 requiring approval by the board and changes under$50,000 requiring approval by both the Budget Officer and Finance Officer followed by a budget amendment.This budget shows the commitment of the Orange County ABC Board to go over and above statutorily required distributions to Alcohol Education and Law Enforcement.This budget reflects the board's commitment to improving store infrastructure and increasing profitability by investing In the employees who generate revenue through their hard work and dedication to outstanding Customer Service. �y i Tony DuBois General Manager Orange County ABC Board I Orange County ABC Board BUEIGET WORKSHEET Multi-Year Comparison Revenues and Ex erl (base) (current) 2022 2023 2024 2025 2026 96choage from Sales (Actual) (Actual) (Actual) projected BUDGET previous year Liquor Sales 25,433,856 26,045,623 26,233,194 25,630,305 25,950,000 1.25% Wine/{Mixer 41,249 38,237 30,698 3,575 500 -96.01% LBD 4,575,181 5,125,307 5,047,452 4,693,140 4,650,000 -0.92% Gross Sales 30,050,286 31,209,168 31,311,344 30,327,020 30,600,500 0.90% Taxes based on gross sales 6,985,063 7,261,799 7,278,602 7,045,390 7,108,495 6.90% Net Sales 23,G65,223 23,947,368 24,032,742 23,281,630 23,492,005 Cost 4f(Moods(including Inventory adjustments) 15,474,063 16,103,177 16,324,990 15,827,760 15,942,865 0.73% Gross Profit$ 7,591,160 7,944,191 7,707,752 7,453,870 7,549,140 %increase 13% 3% -1.74% -3.29% 1.28% Salaries and Wages 2,076,384 2,397,503 2,612,849 2,649,683 2,755,670 4.00% Payroll Taxes 158,640 179,372 195,905 199,069 205,675 3.32% Retirement 18oard's portion) 201,166 254,575 301,622 323,275 340,090 5.20% Group Health insurance 383,337 454,591 525,566 514,308 529,025 2,96% Retiree's Group Insurance(actuarial) 279,146 139,149 162,148 176,632 185,000 4.74% Human Resources 5,214 23,249 11,899 7,716 10,000 29.60% 401k 48,080 66,194 67,913 65,537 67,000 2.23% Processing fees 8,009 9,063 9,637 9,740 9,850 1.13% Total payroll and related 3,159,976 3,522,696 3,887,539 3,945,960 4,102,310 Operational Expenses Board Member/Meeting Expenses/Travei 5,100 6,823 7,426 9,745 10,200 4.67% Rent 52,800 51,677 56,611 57,290 58,435 2.00% leas,Amortization 216,382 235,521 235,523 235,525 235,525 0.00% Repairs&Maintenance-Bldgs 45,923 39,123 49,014 50,660 44,000 -13.15% Repairs&Maintenance-Equip. 23,248 21,953 25,803 18,930 23,000 21.50% Utilities,Telephone,Internet 93,221 94,731 116,034 126,598 125,000 -1.26% Business Insurance 71,809 80,675 94,194 107,344 113,785 6.00% Store Supplies,Bags&Expenses 147,223 195,814 184,599 170,791 165,000 -3.39% Employee Travel 29 11910 1,793 411 500 21.65% Office Supplies&Expenses 16,124 32,961 23,841 22,285 20,000 -10.25% Exterior Maint.Services 25,707 24,487 31,925 26,285 28,000 6.52% Contract Service Agreements 76,137 91,779 114,456 120,985 122,000 0.84% Postage 3,675 3,225 3,619 3,892 3,900 0.21% Professional Fees(audit and legal) 38,052 32,116 28,499 16,818 19,800 17.73% Dues&Subscriptions 4,653 7,779 3,087 5,662 5,500 -2.86% Credit Card Processing/bank fees 460,004 524,545 548,646 534,720 535,000 0.05% Training and Education(Human Resources) 614 10,420 12,090 10,172 10,00D -1.69% Burglar Alarm and Security 6,900 6,900 7,315 7,330 7,500 1.63% Vehicle Expense 20,191 25,148 14,603 13,777 15,OOD 8.88% Uniforms 2,699 2,846 311 5,409 3,000 -44.54% Debt Service(interest Exp) 87,727 60,793 63,377 58,969 54,315 -7.89% Interest(leases) 42,552 45,574 40,352 34,836 30,n0D -13.88% Cash Short(Over) (601) -293 -176 1,594 500 -58.63% Contingencies/Misc. 1256) 229 99 67 Soo 646.27% Total operating expenses 1,440,113 1,596,736 1,6631041 1,640,145 1,630,460 -0.59% increa 7% 11% 4.15% -1.36% -0.59% Operating Income 2,991,071 2,724,759 2,157,173 1,367,765 1,916,370 Other income InvestmenUlrHerestincome 1,989 4,432 5,118 17,450 30,000 7192% Miscellaneous 4,067 35 525 5,300 1,500 1 -71,70% Total Other Income 6,056 4,467 5,643 22,750 31,500 38.46% Net Income Before Profit Distributions 2,997,127 2,729,225 Z16ZB16 1,890,515 1,847,870 Statutory Distributions Law Enforcement 165,000 168,1300 176,630 184,OOD 200,000 8.70% Alcohol Rehab&Ed 237,OOD 252,000 261,000 291,000 261,000 -10.31% Total Statutory Distributions 403,00D 420,000 437,630 475,000 461,000 Net Income Before Profit Distribution 2,594,127 2,309,226 1,725,186 1,415,515 1,386,870 Profit Distribution Orange County-Gen Fund aj 700,000 805,000 840,000 8B1,600 4.95% %incease 32% 15.00% 4.35% 4.95% Working Capital Retained(before capital expenses) 1,609,226 920,186 575.515 505,270 depreciation(non-budgetmyitem) 441,311 423,518 477,307 505,469 492,805 1,622,815 1,185,708 442,879 70,046 12,455 Capital Outlay 1,715,027 1,770,965 367,966 210,937 300,000 42.22% Debt Service 547,189 733,056 152,615 157,057 162A00 3.15% 2,262,216 2,504,021 520,581 367,994 462,000 Page 3 Capital Improvement Plan (2026-2030) Summary Year Year Year3 Year4 Year 5YEAR FY FY FY FY FY Total 2025.2026 2026-2027 2027-2028 2028.2029 2029.2030 ,i Appropriations Store 1(Hlllsborough) 0 0 0 0 0 0 0 0 0 0 0 0 Store 2(Ram's Plaza,Chapel Hill) Upgrade cameras 0 0 5,000 0 0 5,000 Store 3(Chapel HIII North) Upgrade cameras 0 0 5,000 0 0 S,00a Store 4(Mebane) 0 0 0 0 0 0 0 0 a 0 0 0 0 a 0 0 0 0 Store 5(Meadowmont Village,Chapel Hill) Upgrade cameras 0 a 5,000 0 0 5,000 0 0 0 0 0 0 Store 6 Isom Valley,Durham) j 0 0 0 0 0 0 I Store 7(Carrboro) i Upgrade cameras 0 0 5,000 0 0 5,000 Store 8(Southern Village) a 0 0 0 0 0 Store 30(Oakdale,Hillsborough) 0 0 0 0 0 0 Warehouse 0 0 0 0 0 0 Office Property purchase 300,000 Upgrade cameras/OM 0 0 5,000 0 0 5,000 I Debt Service(Principal) First Horizon(Mebane) 162,000 169,500 173,215 178,500 183,500 866,715 Total 462,000 169,500 198,215 178,500 183,500 1,191,]35 5 YEAR 2025-2026 2026-2027 2027-2028 202&2029 1 2029.2030 Total Revenues/Funding Source Waking capita(/pn Woudy retained 462,000 169,500 198,215 178,500 183,500 1,191,715 Financing Capital recellauldebtfinancing 0 0 0 0 0 0 li 462,000 169,500 1980215 178,500 1 183,500 1,391,715 0 0 0 0 0 5YEAR 2024-202S 20254026 2026-2027 2027-2028 2028,2029 Total Distributions -- Law Enforcement(5%) 200,000 205,000 210,000 215,000 220,000 1,050,000 Education/Rehabi&atlon(7%) 261,000 305,000 310,000 315,000 320,000 1,511,000 Orange County General Fund 981_,600 900_,000 921,000 MOOD 97�_000 4 631�_600 1,342,600 1,410,000 1,445,000 1,490,000 1,515,000 ],192,600 Page4 ORANGE COUNTY ABC BOARD Annual Budget for Fiscal Year 2026 Sale.: Liquor Sales 25,950,000 Wine/Mixer Soo LBO 4,650,000 Gross Sales 30,600,500 L...:Trum.on Oros.Sales: TaxpsRA FT )108495 I Net Sales: 23,492,00E L...:Cost . Cost of goods sold(in..Inventory adjustments) 15,942,865 i Gross Profit$ 7,549,140 Payroll and Related Expense. Salaries and Wages 2,755,670 Parcel Taxes 205,675 Retirement(13.64%In 2025) 340,090 Group Health Insurance 529,02E Retiree's Group Insurance(actuarial) 185,wo Human Resources 10,000 401k 67,000 Pmceesingfess 9,850 Total payroll related expenses 4,102,310 Operating E,...an Board Memher/Meeting Expoomes/Travel 10,200 Rent 58,435 Lease amortization 235,525 Repairs&Malmonance-Bldgs 44,000 Repairs&Maintenance Equip, 23,000 Utlilles,Telephone,Internet 125,000 Buslness Insurance 113,785 Store Supplley Bags&Expenses 165,000 Employee Travel 500 Office supplies&Expenses 20,000 Extortion Ma1n45ervlces 28,000 Service Agreements(D.ta/HVAC/Grants) 122,000 Faster. 3,900 Professional Fees(audit and legal) 19,800 Dues&Subscriptions 5,500 Credit Card ProcessIng/bank fees 535,000 Training and EducaHOn(Human Resources) 10,000 Burglar Alarm and Security 7,500 Vehicle Expense 15,000 Uniforms 3,000 Debt SumAce(Interest Exp) 54,315 Interest(Wo.) 30,000 Cash over/short San Contingencies/Mlle. EDD 1,630,460 Operating Income 2,816,370 Other Income Interest Income 30,000 Other Income 1,500 31,500 Net Income Before Distributions 1,84),8]0 Statutory Distributions law Enforcement 200,000 Alcohol Rehab&Ed 261,000 461,000 Other Olstribuflons Orange County General Fund 891,600 Total Distributions 1,342,600 I Net Income After Dlslrlb`s 505,270 Capital Gulley Property Purchase 300,000 300,000 Debt Service(principa) Flist Reflect(Mebane) 162,000 162,COo Working Capital Reduction(Appropriated Fund Balance) (462,000) Working Capital Retained (Appropriated Fund Balance-Unrestricted) 505,270 ANNUAL BUDGET ORDINANCE Orange County ABC Board Orange County,North Catalan Fiscal Year 2026 BE IT ORDAINED bythe ABC Board of Orange County,North Carolina,that the following ordinance estabilshing revenues and setting expense appropriations is herebyadopted and effective July 1,2025 through lone 30,2026, Section 1.Estimated Revenues It is estimated that the revenues listed below will be avellable during the fiscal year beginning July 1,2025 and ending June 30,2026 to meet the operational and functlonal appropriations as set forth In Section 2 In acc0rdance with the Chart of unusual prescribed by the state ABC Commissl0n. Estimated Revenues Sales: $30,600,500 Other Income: $31,500 Total: $30,632,000 Section 2.Appraprlallons The foilowingexpenses are hereby approprl for al r2 20 ref ed by th venues made available through Sectl0n I,herein. Appropriations III Taxes based on revenue: $7,108,495 Cost of Sales: $15,942,855 Operating Expenses tore s Admin/Office Warehouse Total Salaries,Benefits and Related 3,507,475 328,185 266,650 4,102,310 Board Expenses 10,200 10,200 Rent 58,435 58,435 Lease Amortization 235,525 235,525 Lease Interest Expense 30,000 30,000 Repairs and Maintenance 63,000 4,000 67,000 ! Servlce Agreements 100,000 15,000 7,000 122,000 U[IIRIesTelephane/Interne[ 98,300 8,500 18,200 125,000 Insurance-General and Bonds 81,285 10,000 22,500 113,785 Store Supplies and Expenses 142,320 20,680 2,000 165,000 Security 5,000 1,000 1,500 J,SOD Employee Travel 500 SOD Uniforms 3,000 3,WD Tralning and Education 10,0011 10,01J0 Office Supplies and Expenses 20,0D0 20,000 Postage 3,900 3,900 Dues and Subscriptions 5,5W 5,500 Service/Maintenance Contracts 10,050 12,250 SJW 28,000 j Professional Fees(audit and legal( 14,800 3,000 2,O0 19,800 Credit card mocessing/bank fees 533,450 600 950 535,000 Vehicle expenses 3,000 12,000 15,000 Debt service(interest) 54,315 54,315 Cash over/short SW so Contingencies 250 250 500 Total 4,893,390 5W,880 339,500 5,732,770 Debt Service Debt Service(principal) 162,000 Capital Outlay Capital Expenses 300,000 Approplated fund balance One,returned) (462,0001 Total capital expenditures/debt service/outlay 0 Thal estimated expenses,net of capital outlay/expenses 5,732,770 Distributions Law Enforcement 2W,WD Alcohol Education and Rehab. 261,00D 461,000 Other County/Municipal 881,600 Total Distributions 1,342,600 r Working Capital Retained 505,270 (Appropriated Fund Balance-Unrestricted) i Total Appropriations 30,632,000 I Se[[lpn3 Copies of this Budget Ordinance shall be furnished to the Orange County Board of Cornball the state ABC COmmisslon,and to the Budget Officer and Finance Officer to be kept on file by them for their direction In the disbursements of funds. Adopted by the Orange County ABC Board this 17th day of June 2025. Judson Williamson, Chairman,Orange County ABC Board it ORANGE COUNTY ABC BOARD Open Meeting Board Minutes Tuesday, June 17, 2025 10:00 a.m. Location: 601 Valley Forge Road Hillsborough,NC 27278 Scheduled attendees: Judson Williamson, Board Chair Tony DuBois, General Manager Melvin Green I11, Vice Chair Angela Willoughby,Assistant GM Mike Zito,Member Ron McCoy, Finance Officer Elizabeth Carter, Member-Absent j Julie Mebane, Board Secretary I Jennifer Sykes, Member Rhonda Ashe,Human Resources Earl McKee,BOCC Liaison-Absent Public Hearing was held at 10:00am.There were no public attendees present. Call to order: at 10:05 am, a quorum was present and Mr. Williamson, Board Chairman, e called the Board Meeting to Order. I Mr.Williamson read the Mission Statement: The Mission of the Orange County ABC Board and our employees is to serve our locality responsibly by controlling the sale of spirituous liquor, returning profits to Law enforcement,Alcohol Education, and the County Fund while providing excellent service in customer friendly,modern, and efficient stores. i Mr.Williamson read the Conflict-of-Interest Statement. The question was asked: does anyone have a conflict of interest with respect to any matters on the agenda?All present said nay. iI Approval of the Open Meeting Agenda:Ms. Sykes made a motion to approve the agenda, Mr. Zito seconded the motion and the vote carried. I Minutes of the open session May 20,2025 were presented.Ms. Sykes made a motion to approve the open session minutes as presented, Mr. Green seconded the motion and the vote carried. i II i i Consent Agenda: May 2025 • Financial Reports: • Comparative Statement of Net Assets • Comparative Revenue and Expenses for May, 2025 • Actual-to-Budget Comparison for May, 2025 • May 2025 and Year-to-Date Retail sales i • Statewide sales report I Discussion was held. Ms. Sykes made a motion to approve the May Consent Agenda;Mr. Green seconded the motion and the vote carried. Management Updates. • Law Enforcement: This report is required by the NCABC • BOCC Appointments: Dr. Timothy Feeney was appointed to the board and will be sworn in at the August 20s'meeting. Mr. Williamson was reappointed as board chair. • Managers Meeting: NCABC Managers Meeting will be held in Greensboro,NC July 27-29. Please let Julie Mebane know if you would like to attend. • Property Update:No changes from last month. We are still looking into the rezoning process and will move forward from there. 2025 Year End Budget Amendment was presented by Mr.McCoy: Mr. Green made a motion to approve the Year End Budget amendment, Mr. Zito seconded the motion and the vote carried. 2026 Budget and Budget Message wa g g s presented by Mr.McCoy and Mr.DuBois:Mr. Green made a motion to approve the 2026 Budget, Ms. Sykes seconded the motion and the vote carried. i Ms. Sykes made a motion to go into a Closed Session (11:05),Mr. Zito seconded the motion and j the vote carried. A closed session was held for a personnel matter. Mr. Green made a motion to go back into open session, (11:18), Mr. Zito seconded the motion and the vote carried. i Mr. Green made a motion to go into a Closed Session (11:18), Mr. Zito seconded the motion and the vote carried. A closed session was held for a personnel matter. Mr. Green made a motion to go back into open session, (11:42), Mr. Zito seconded the motion and the vote carried. I III i i �i Board Comments: Mr. Williamson thanked the staff for our work with budgeting. Mr. Williamson also let us know that he would be attending the NCAABC meeting soon and asked us to let him know of any questions or concerns that we have before he goes. Mr. Green thanked the staff for all of the effort that we are putting in to help with budgeting. Mr. Zito thanked the staff for all of the cost management efforts that have been put in place. At 12.24pm Ms. Sykes made a motion to adjourn,Mr.Zito seconded the motion and the vote carried i Meeting adjourned. in -I -25 Chair's Signature and Date and Secretary's Signature and Date I i i OATH OF CONSTITUTION I, Timothy Feeney, 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, Timothy Feeney, 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. NAM Meg er, C Board Subscribed and sworn before '�j441111111//p�+me, �•• `,\E V,DA this the 19"' day of August 2025. , a"i;;� r � �G a ':F�"5 SOT y tary Public cOUN b�pnmiu1j4�� ORANGE COUNTY ABC BOARD —AGENDA FORM Meeting Date: August 19, 2025 Agenda Item # Regular Session X Closed Session Presenter/Information Contact: Office Staff Subject: Management Updates as of August 14, 2025. j 1. Law Enforcement* Law enforcement reports for June and July are attached 2. End of Year letter to BOCC* Attached is the letter we send to the BOCC each year. 3. Bacardi Training Bacardi ambassadors did 2 training classes on Angel's Envy and Patron for 26 staff members on August 13th and 14tn 4. Recurring topics for fiscal year 2026* Updated list of meetings and topics open to any suggested adjustments. 5. Meadowmont Updates The Meadowmont store lease renews in April 2026, and we are weighing our options for renewal or relocation. Updated info will be covered in the meeting. 6. ABC Meeting in Greensboro Several board members attended the Annual ABC meeting. Many topics were discussed, and Judson was elected to be the association VP. 7. B Hawk Distillery tour* We have scheduled 2 tours of the B Hawk Distillery in Southern Pines on September 171n and 18th 8. Cedar Grove Store Rezoning Timeline The process for the Rezoning of the property has reached stage 2 with the official filing on August 8. Upcoming tentative dates below. 8-15 Orange County Accepts or Rejects the packet. Once decided a neighborhood meeting date will be established. 9-4 Earliest possible Development Advisory Committee meeting Mid-October Neighborhood meeting 11-5 Earliest possible Planning Board Recommendation January Earliest possible Public Hearing 9. Kentucky Trip 2025* We have been invited to participate in the first round of Woodford Reserve Double Oaked Single Barrel selections. This trip will be October 14-18 and will include several single barrel selections at different distilleries as well as other distillery tours. i *Includes an attachment Page 1 of 1 pages State of North Carolina ST Alcoholic Beverage Control Commission d '� 0 ox ABC Law Enforcement Monthly Report GS 1813-501(fl) Board: Q Orange County � � � - � . Reporting Month/Year: ` 3un-25 Q,^M ��-�• Regulatory Activity and Training Violations Reports Submitted to ABC Commission 2 CH Total Number of Offenses Contained in Reports 2 CH Sell to Underage Campaign Checks 1 CB Permittee Inspections Compliance Checks 1 CH Seller/Server Training,1 CH Alcohol Education ABC Law Violations At Permitted Away From Permitted Establishment Establishment Sell/Give to Underage .2 CB 2 CH Attempt to Purchase/ Purchase by Underage Underage Possession Unauthorized Possession Sell/Give to Intoxicated All Other Alcohol Related Charges Total: Controlled Substance Violations At Permitted Away From Permitted Establishment Establishment Felony Drug Related Charges Misdemeanor Drug Related Charges Total: Other Offenses At Permitted Away From Permitted Establishment Establishment Driving While Impaired All Other Criminal Charges Total: TOTAL CRIMINAL CHARGES: i Agencies Assisted Assistance Provided to Other Agencies CB+CH assisted each other Remarks Chapel Hill: 1 BARS trainings with 2 participants. 1 Alert operation 1 Compliance check with 28 businesses and 2 failed. Carrboro Compliance check Food Lion and Vape store failed. Orange County provide secutity at store closings. Hillsborough PD Reporting Officer/Title: 4 Agencies Reporting Report Date: June 12025 State of North Carolina Alcoholic Beverage Control Commission -0 S�A7 001 � wY 2o.rr ABC Law Enforcement Monthly Report � GS 18B-501(f1) v Board: `- Orange County ]] Reporting Month/Year: Jul-25 f QuAM `* Regulatory Activity and Training Violations Reports Submitted to ABC Commission 2 CH Total Number of Offenses Contained in Reports 2 CH Sell to Underage Campaign Checks Permittee Inspections Compliance Checks 1 CH Seller/Server Training 1 CH Alcohol Education ABC Law Violations At Permitted Away From Permitted Establishment Establishment Sell/Give to Underage 2 CH Attempt to Purchase/ Purchase by Underage Underage Possession Unauthorized Possession Sell /Give to Intoxicated All Other Alcohol Related Charges Tota I: Controlled Substance Violations At Permitted Away From Permitted Establishment Establishment Felony Drug Related Charges Misdemeanor Drug Related Charges Total Other Offenses At Permitted Away From Permitted Establishment Establishment Driving While Impaired All Other Criminal Charges Total: TOTAL_CRIMINAL CHARGES: i Agencies Assisted Assistance Provided to Other Agencies Remarks Chapel Hill: 1 BARS trainings with 7 participants. 1 Compliance check with 15 businesses and 2 failed. Carrboro No operations in July. Orange County provide secutity at store closings. Hillsborough PD Reporting Officer/Title: 4 Agencies Reporting Report Date: June 1 2025 COUNTY OF ORANGE ALCOHOLIC BEVERAGE CONTROL BOARD 601 VALLEY FORGE RD HILLSBOROUGH,NORTH CAROLINA 27278 919-732-3432 www.oranzeabc_com =SON WILLIAMSON Chair MIKE ZITO MELVIN GREEN,Vice Chair LIZ CARTER TONY DUBOIS,General Manager JENN SYKES June 30, 2025 Orange County Board of Commissioners In the next fiscal year a distribution of$881,600 is being made to the Orange County General fund. The board funded local Alcohol Law Enforcement agencies $200,000. The board also granted community Alcohol Education and Rehabilitation funds to schools and local community organizations $261,000. The distributions from the board for fiscal year 2025-26 total $1,342,600. Alcohol Law Enforcement Amount Hillsborough Police Department $ 12,500 Carrboro Police Department $ 25,000 Chapel Hill Police Department $ 42,500 Orange County Sheriff's Department $120,000 Total Alcohol Law Enforcement $200,000 Alcohol Education and Rehabilitation Grow Your World $ 10,000 Reentry House $ 20,000 Freedom House-Orange Partnership $ 21,500 El Centro Hispano $ 25,000 Carpe Diem $ 30,000 Chapel Hill-Carrboro city Schools $ 30,000 Campus & Community Collaborative $ 30,000 Orange County Schools $ 30,000 Boomerang Youth $ 30,000 Orange County Drug Court $ 34,500 Total Alcohol Education and Rehabilitation $261,000 County Fund $881,600 Total $1,342,600 Sincerely, Tony DuBois Orange County ABC General Manager ocabc@orangeabc.com Is- R, gar ilr Gi 5ry, rY� `j �i� 3 Ly €f _ r - y 4 • II s li c m n ' �5 a - �y d 0 rla ,✓ - - 1. !; W iT, kv M r cl AA M to A - 111 © (J} fi� N € - _�-� - �� �• w 17 w - .•4! jr [Il Q IQ aa� i ZvIL%�� b! in M NJ rw NJ 0 r ,. m o 4.n 8 0 m C ti � as Ln OID y' Z /Z� V �i _. �• � Q o Z Z r* N -4 t O 0 9 `< o to O to to o 0 N er o �, � o _ . + cooc� z3a ? � � � so �- o : o �• Wr vs � mg � o. ca � 0 w• fu`� � c a �• n �, � . ca o D s 3 c. 3 Cr 3CL ate, m o �• D ate, (nCL2. m 3c�otO �` n ° fA .� � �. ar -* m o �; 3 o N A m tD t�D C C Q' o (D �. 0 M 3 m (D a . 3 �' = N co cn o is ul o u+' o m -k 3 345 m m m z = E n' � D � °° � s ; � o o m n n m tc!nn 3DMO < mcr C) E OL e '0 Ll, O r+ (n m r+ of (D 'e r+ C C' n z m n S C. 1+ (A •�+ r* rr 07 a sp a r� Q n 2 3 x a 0 + a DY r w n 3M ID 0 = 0 ;: ro o r+ m 3 7C; 3 as . D 3 (0U2 :3 'o N m m � a �. o ,. low 7 mCL o 0 C O t •cu �Gu � .� C @ O m a o 3 <' a ...,, � �c x _ 40 m aoCL mCL mm _ In m ` WOODFORD RESERVE PERSONAL SELECTION DOUBLE OAKED 1 A ONE-OF-A-KIND SPECTACLE FOR THE SENSES Twice barrelled to develop its signature flavor, the deep complexities are distinctly unique from one barrel to the next: no two are exactly the same. That's where you come in. Our experts will guide you to discover these intricacies in flavor, assisting you to hand select a one-of-a-kind barrel based on your palate and preference. And for the first time ever, you'll exclusively enjoy your Double Baked Single Barrel at barrel proof (typically, 95-100). From sample to selection, enjoy Woodford Reserve Double Baked like never before. I THREE SELECTION OPTIONS AVAILABLE I PERSONALIZATION 1. AT DISTILLERY:Visit the Woodford Reserve Distillery with a group of up to 6 people,for Complete with a personalized label that can read 27 an exclusive and intimate tasting experience at Pepper House. characters including characters and spaces. 2. IN-MARKET:The Woodford Reserve Distillery will choose three barrel samples which I TIMING will be sent to you for a guided in-market sampling. You can expect your product in-market roughly 3 months after the Po is issued(after selection). 3. DISTILLERY SELECTS:The Woodford Reserve distillery will hand-select a barrel for you. I SIZE 750 ml,240 Bottles,40 Cases ` HIGHER "li $99.95 SINGLE BARREL l ! EXCLUSIVE DISTILLERY ■ ' ■ ING 00 UBLE DAKED - CRAFTED CAREFULLY.ENJOY RESPONSIBLY. 63011 2: 2�863I ss. A6.ft BARREL WO09FOR0RESERVEWHISKEY SPEC IALTY,4l.5-50%ALC.BYVOL.,7HEWOC FORDRESERVEDISTILLLRY, 1e P ROOF VERSAILLES,KY.WQOOFORO RESERVE IS A REGISTERED TRADEMARK.©2025 BROWN-FORMAT. a`u TOTAL WINES MORE SKU: 59325000 WOODFORD ..�,. 61 Bottle UPC:81128004392 RESERVE' '"-ss Srr,-1nnR119Rlnl..iq-R I i ORANGE COUNTY ABC BOARD—AGENDA FORM I Meeting Date: August 19,2025 Agenda Item#6 Regular Session X Presenter/Information Contact: Ron McCoy i Subject: JUNE 2025 Monthly Financial Reports Attachment(s): 1. Attachment"Comparative Statement of Net Position for JUNE 2025 and 2024". 2, Attachment"Comparative Statement of Revenues,Expenses and Changes in Net Position for DUNE 2025 and 2024." 3. Attachment"Comparative Statement of Monthly/Year-to-Date Retail Sales by Store." 4. Attachment"NC Statewide Report of Spirituous Liquor Sales." i Brief Summary/Explanations: 1. Comparative Statement of Net Position (Attachment"Page 311): Total cash held by the Board($4,466,544) increased$386,893 (9.48%), due primarily to a decrease in purchases for inventory($3,663,767), down-9.32%. The decline in inventory was reflected in the decrease in liabilities for accounts payable ($768,372), down-$116,573 (-13.17%). Net income for year($28,155) decreased-$414,723 in response to increased payroll costs and a prolonged decline in sales, 2. Comparative Revenue,Expenses and Changes in Net Position 2025 to 2024 (Attachment"Page 411): i, Total sales in June 2025 ($2,158,570)decreased-$235,651 (-9.84%). While taxes and costs of sales decreased proportionately, gross profit for the month($523,158)decreased-$43,015 (-7.60%). Total payroll expenses ($294,565) decreased-$33,754 (-10.28%)while total operating expenses ($131,328)were up slightly(+$209,+0.16%).Professional expenses ($5,921) increased substantially, due primarily to expenses paid to Summit Design for preliminary engineering work on the imminent property purchase. Net income for the month(before depreciation)was a loss of-$8,783, a decrease of-$11,619 from the previous year. After depreciation,net income was -$51,602, a net percentage loss of -2.39%. I� Page 1 of 6 pages i I I I ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: August 19,2025 Agenda Item#6 Regular Session X I I I 3. "Comparative Statement of Montbly/Year-to-Date Retail Sales by Store" (Attachment"Page 5"): I Retail store sales in June ($1,843,435)were down-$201,608 (-9.86%)while commercial/LBD sales ($315,044)were down-$33,947 (-9.73%). Oakdale(Store 10) ($299,036)ranked first among store sales, followed closely by Rams Plaza(Store 2) ($298,627) and Carrboro (Store 7) ($292,324). Ram's Plaza was first among LBD sales ($134,922)while Carrboro ($84,655)placed second. Total bottles sold in June were 137,902, down-12,841 (-8.52°/n). Although"mini"bottles decreased-18,677 (-24.53%),bottles for retail sales (68,637)increased 6,466 (10.40%), suggesting a j customer shift to buying larger size but"cheaper"bottles Retail store sales for the year($25,468,885)were down-$764,464, (-2.91%)while annual LBD sales ($4,675,367) were down-$372,083 (-7.371/6). 4. NC Statewide Report of Spirituous Liquor Sales (Attachment"Page 611): Orange County ABC Board fell to 17thh position among 29 ABC boards reporting sales greater than one million dollars. Disregarding sales information reported by Blue Ridge ABC, the average comparative change in sales volume for the top-producing boards, a decrease of-4.63%, was on par with the decline in sales for all boards: -4,29%. Including Blue Ridge ABC, the net sales decrease for the 29 boards was-3.66%. Although LBD sales have been down consistently over the past six months, LBD sales for ABC boards across the state in June were up slightly, 0.57%. 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 1 Orange County Alcoholic Beverage Control Board Comparative Statement of Net Position As of JUNE 2026 and 2024 Assets Current Aaseb 2025 2024 Variance - Cash-Tmlat '205,514 (295,514) Cash-Flout Horizon 1,882,733 2.622.,891 Cash513 Bank 1,647,494 1.143,248 (404,248) Capital Management Trust 1.,018,317 : 0 1.018,317 Cash-Store Change Reserves 10,000 `;18,000. Total Cash&Cash Equivalents 4,468,544 f4 079,651. 386,093 9,48% Accounts Receivable 2,782 2,733 49 Prepaid Expenses 173,576 ':175.023 (1,447) Dlstributlons(prepaid) 0 '0 S.curlty Depaslts 40,736 20,738 20,000 Inventory 3,663,707 4040,133 (370,366) 432% Imenlory(begs) 46;120 3T,011 9,109 Leese Asset 2112820 2,412,828 - 610391809 8,38BA04: (348,655) Total Current Asaeh 0�508;363 10y468.115 3B,238 Property&Equipment Lend,Bulldlugs&Improvements 13,188.392 73182,921 5,471 Vehicles&Equipment 2.683,574 2460.00 123,336 Total Propady&Equipment 15,771,966 15,643,159 128,807 Less:Accumulated Depreciation (4,992104) (4 Aa a43) (443,341) Accumulated Leas.Amortization (921,852) (686331). (236621) Not Property&Equipment 9,85T,930 10,407.986. (660,055) Other Assets(Pension) - - Deluged Outflow Assat(OPEB) (128,069) (128,960). Pension Defenals/Net Pension Asset 724,227 ;.:724,227I. Deferred Oulfaws of Resources 301,037 361,637. 896,89 4a96,Bute - Total A...ts 21.261,178 21.7]2,90G 21,281,178 Liabilities and Equity Current Liabilities 2025 2024 Accounts Payable Trade 686,962 782440 (05,448) Other 81,410 102535 (21,125) 788,372 8B4,996. (110,573) 43.17% Excise Taxes 495,324 'i 549,498, (54,174) OtheH891es Taxes 133,717 148300 (14,583) Payroll Liabilities 115,507 69,602: 40,005 Payroll Accounts 95,696 -:`160,368 (4,769) Accrued late..[(lease) 2,159 1 3,163: (994) ! : 842,303 870;818' (28,515) -3.27% Other Current Llebllltl.s - NetLlability(OPEB) 333,847 -333,047' - NetPenelonDermal 1,681,271 11681271 - DeferredInflowsofResources(Pension) 18,437 18,417 Lease Uabllify(cuonl portion) 227,381 231,734 (4,30) 2,200,036 2265,289' (4,30) -0.19% Lang Tom Liabilities i Note Payable(First Horizon) 2,180,153 2:,345210 (157,057) Long Tenn Debt Adjustment(lease) 166,854 156,054 - LeaseLizbllity(longtermpodlon) 1,111,219 '1,344,691 (236472) 3,458,226 3:846755 (390529) Distribution. Payable to Law Enforcement 0 0 Payable to Education 0 0 - Payable laCrumb, 0 0' Total Current/LT Liabilities - p 0. Equity Balance Beginning of the year 131965,186 13,462,308 442,878 Add lncame(Loss)Ye..ft-Date 28.156 -442878 (414,723) Balance End of the PmWd 13,933,341 13,905,186 28165 Total Llabllltles&Equity 21.2&1.178 :21772,993 (611.816) I 3 I Orange County Board of Alcoholic Beverage Control Comparative Statement of Revenues,Expenses and Changes in Not Position For the month of JUNE 2025 and 2024 JUNE JUNE $ % ! Sales 2025 2024 Variance Variance Retell-Liquor Sales 1,843,435 2;045;043 (201,608) .9.86% Wine/9arrels Sales 91 r'187 (96) -51.34% Commemial/LBD/Mlxed Beverage-Liquor Sales 315,044 348,991 33,947 473% Total Sales 2,158.570 2.394,221 (235,651) -9.84% Taxes Based on Gross Sales 499,922 654,649. 54,627 -9.85% Net Sales 1,658,648 1.839.672 181,024 -9.84% I Cost of Sales(Inc.breakageladJsts) 1,135.490 1,273,499. 138009 -10.84% Gross Profit 24,24% 523168 566173 43.015 -7.60% Payroll&Related Expenses Salaries&Wages 994,022 210,887 (24,865) .11.36 Payroll Taxes 14,456 15,697 (1,241) -7.91% Emp Retirement 23,654 24,427 (773) -3.16% Health insurance 41,849 49,453 (7,604) -15.38% Rellree Heath Ins 14,719 13,512. 1,207 8.93 Human Resources- - 251 (251) -100.00% NC 401k 6,026 6,339 (313) -5.86% Processing fees 839. _ 753 86 11,42% Total Payroll&Related 294,565 328,319- 33.754 -10.28% I Operating Expenses Board Members/MeetingrrraveVTmining 900 444. 468 102.70% Rent 6,171 4,853 1,318 27.16% Lease Amortization 19,627 19,627 0.00% Repairs&Maint. (Bldgs) 9.205 8,149 1,066 12.96% Repalm&Maint.(Equip.) 632 100. 532 532.00% Utilities,Telephone and Internet 7,602 6,758 844 12.49% Insurance-Business 9,198 6,479 726 8.67% Store Expenses,Supplies and Bags 9,655 12495 (2,940) -23,63% TmveVMileage Relmbumement - 0,00% ! O91oetWarehouse Supplies&Expenses 996 1,624 (626) -38.55% Ext Maintenance Services 2,091 2,486 (392) -15.79% ContmctlService Agreements 9,766 9,806 (40) -0.41% Postage 2115 264: (49) -18.56% Professional Bowlers(office) 5,921 1,775.: 4,146 233.5B% Dues/Licenses/Fees 501 -,285 216 76.79% Credit Card Processing/Bank fees 3908 43,929: (3,953) -9.00% TralninglEducation/Meeting 0.00% Burglar Alan&Security 615 615. 0,00% ! Vehicle Expense 468 455, 13 2.88% Uniforms - 0.00% Interest(Debt Service) 5,030 6,10Y- (71) -1.39% Interest(Leases) 2,089 3,153 (464) -14.72% Cash overlshort 198 720 (531) -72.84% Contingencies/Mlsc. 30 '-2 32 -1600.00% !. Total Operating Expenses 131,328 131,119i 209 0.16% Total Payroll/Operating Expenses 426,893 459.438.. 33,645 -7.30% Income from Operations 97,265 - 106,735' (9,470) -8.87% Other Income Investment income 3506 70 3,435 4907.14% Miscellaneous' 30 30 100.00% !I Total Other Income 31535 70 3465 4950.00% Net Income Before Distributions 4.67% 100,800 100,805 (6,005) -5.62% Statutory Distributions: Law Enforcement(5%) 15,333 14,719' 614 4.17% Alcohol Rehabilitation&Education(7%) 24,250 21,760. 2,500 11.49% Total Statutory Distributions 39,583 36,46@' 3,114 8.54% Net Income Before Profit Distribution 61,217 70,336 9,119 -12.96% Profit Distribution: Orange County-General Fund 70,000 67,500 2,500 3.70% Net Income(Loss)before depreciation 8783 -2838: (11,619) -40970% deprociegen(non-budget Hem) 42,819 40,281 2,538 0.30% (51,602) (37.445) (14,157) (netproLtpementage) -2.39% -1.56% year to Date Sales Comnarfsen (current) (cunnent) _ �. Sales - Fy 2025. FY 2024' .- Chen le % Retail Liquor 26,468,886 `26,233,4149 (764,463) -2.91% Wine Sales 3,642 30,698 (27,056) -88.14% LSD Sales 4,675,367 5,047,450 372083 -7.37% Total Sales 30, 447,895 ":37,311,497 1,163,602 -3.72% Net income(YTD) 28 155 474,099 442,944 -94.02% 0.09% 4 i Orange County Board of Alcoholic Beverage Control _ Comparative Statement of Monthly and Year-to-Date Retail Sales by Store For the month of JUNE 2025 and 2024 Monthly Liquor Sales/YTD Sales Ranking Retail Salesrstomnumber) 06/O1125-06/30/25 06/01/2406/30/24 difference %Increase by sale Hillsborough(1) 145,496 164,373. (18,877) -11.48% 6 Rams Plaza(2) 298,627 326,648 (28,021) -8.58% 2 Chapel Hill North(3) 225,187 247138 (21,951) -8.88% 5 Mebane(4) 267,933 294,195 (26,262) -8.93% 4 Meadowmont(5) 137,485 159,824 (22,338) -13.98% 7 Eno/Durham(6) '110,641 129,536 (18,895) -14.59% 8 Carrboro(7) 292,324 328,259 (35,935) -10.95% 3 Southern Village(8) 66,705 75,557 (8,852) -11.72% 9 Oakdale(10) 299,036 319,513 (20,477) -6.41% 1 1,843,435. 2,045,043 (201,608) -9,86% LBD Rams Plaza(2) 134,922 179,561 (44,639) -24.86% 1 Chapel Hill North(3) -10,455 2,942 7,513 255.37% 5 Mebane(4) 6,028 11,722 (5,694) 100.00% 7 Meadowmont(5) 12,595 15,803 (3,208) -20.30°% 4 Carrboro(7) 84,655 75,530 9,125 12.08% 2 Southern Village(8) 7,395 4,206 3,189 75.82% 6 Oakdale(10) 58,994 69,227 (233) -0.39% 3 315,044 348,991 (33,947) -9J3% TOTAL 2,159,479 2,394,034. °(235,555) -9.84/° TOfa/Bolt/eS SO/d O6/Ol/25-06/30/25 O6Po1/24-06/30/24 "Minis"(50 ml) 57,458 76,135 (18,677) -24.53% Retail 68,637 62,171 6,466 10.40% LBD _ 11,807 12,437. (630) -5.07% 137,902 150743 (12,841) -8.52% Year-to-Date Liquor Sales Ranking j Retail Sales rnme nu.brl 07/oi/24-0e/30/25 07/OY24-06/30/24 dI erence %increase by sales j Hillsborough(1) 1,932,670 1,943593 (10,923) -0.56% 7 Rams Plaza(2) 4,381,274 4,450,795 (69,521) -1.56% 1 Chapel Hill North(3) 3,095,829- 3,244836 (149,007) -4.59% 5 Mebane(4) 3,493,840 3,559,338 (65,498) -1.84% 4 Meadowmont(5) 2,010,103 2,112,194 (102,091) -4.83% 6 Eno/Durham(6) 1,449,088 1,498,302 (49,214) -3.28% 8 Carrboro(7) 4,253,108 4,430,407 (177,299) -4.00% 2 Southern Village(8) 962,089 952,976 9,113 0.96% 9 Oakdale(10) 3,890,584 4,040,908 (150,024) -3.71% 3 25,468,885 26,233,349 (764,464) -2.91% LBD 07/01/2406/30/25 07/01/2406/3o/24 Rams Plaza(2) 2,392,366 2,877,593 (48S,227) -16,86% 1 Chapel Hill North(3) 100,039 77,166 22,873 29.64% 5 Mebane(4) 83,999 29,391 54,608 185.80% 6 Meadowmont(5) 180,355 189768 (3,413) -1.86% 4 Carrboro(7) 1,059,833 1,005,629 54,204 5,39% 2 Southern Village(8) 63,645 41,516 22,129 53.30% 7 Oakdale(10) 795,130 832,387 (37,257) -4.48% 3 4,675,367 5,047,450 (372,083) -7.37% TOTAL 30,144,252 31,280,799 (1,136,547) -3.63% 5 i o m V m H m ill R O� N W d' h O b N IR ° m m mp m m w N m m m o b N h O H O] R m v 3' 4 T 9 vi V v Y T 41i I? 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N ® OU ¢ ¢ Q U Q Q m. y m m m m m ¢ ro m 0 0 0 0 u u° muu ° m ,�• .�' umu � am c ¢ ¢ ¢ ¢ ' ¢ n = ,� Er E ® 00 mu y ¢ aauu ¢ c m ¢ m c '0G ° �' E E E G. INy •y .[ a O 0 G u N Q C U Q u m o u ¢ p c v m a > > > V a ti OO VNF LM1 ii jj a mu m � � E `v w wv o ¢ ; a 'o y:: •� cu o mu° u u° � u° .a r°0 ° Havaa - a c v v u a v c v c w ry '® auq a m v w m 3 'c�9 `m m Y o ¢ 3 Z U' I`- ❑ U ry g o. O S Q C LvE 2i" c y m° m° ° °o m m m m Q UUU U Z7 N N rz O% S d ry H N M V m Op P m m O H N M V m l0 P m OI O H !!yy m tl m m i ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: August 19,2025 Agenda Item#7 Regular Session X Presenter/Information Contact: Ron McCoy Subject: JULY 2025 Monthly Financial Reports i Attachment(s): 1. Attachment"Sales Comparisons Jan to July (2023-2025)". 2. Attachment"Comparative Statement of Net Position for JULY 2025 and 2024". 3. Attachment "Comparative Statement of Revenues, Expenses and Changes in Net Position for JULY 2025 and 2024." 4. Attachment"Actual to Budget Comparison FY 2026." 5. Attachment"Comparative Statement of Monthly/Year-to-Date Retail Sales by Store." 6. Attachment"NC Statewide Report of Spirituous Liquor Sales." i Brief Summary/Explanations: 'll The pattern of decline in liquor sales has continued to affect Orange County ABC and other boards in the state.A three-year comparison of the same seven-month period(Jan-July) clearly demonstrates the decline in Orange County(see attached). Sales for the seven-month period in 2024 (blue line)continued to improve over 2023 (green line)until May 2024 when sales first began falling below those of the previous year. This was due primarily to the full reintroduction of the vacation season post-Covid. In 2025, sales for the entire period are down significantly from the past year for both retail and LBD customers. The decrease is due in part to an ongoing decline in the number of bottles j being purchased. Bottles sold in July decreased by 2,999. There is hope for fiscal improvement,however. The summer vacation season(July-August) is historically a period of diminished liquor sales in Orange County. With the return of travelers, UNC students and the start of the college football,we expect sales to improve, beginning in September. 1. Comparative Statement of Net Position for July 2025 (Attachment"Page 3'): Although monthly sales continued to decline, cash assets held by the Board improved. Total cash held in July was$4,573,237,up $504,495 (12.40%).The increase in cash was related to the decrease in expenditures for inventory($4,148,775), down-$434,198 (-9.47%). Accounts payable owed by the Board($1,686,641) decreased-$99,702 (-5.58%), due primarily to the decline in distillers'(trade) invoices, down-$108,595 (-6.56%). Taxes and payroll liabilities ($866,135)increased$25,590 (3.04%), due primarily to an obligation for employee retirement($36,146.91) incurred in July but paid in August. Net income for the month/year was a loss of-$65,102,but a net improvement of$19,051 over the previous year's position. I I I Page 1 of 9 pages ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: August 19,2025 Agenda Item#7 Regular Session X 2. Comparative Revenue,Expenses and Changes in Net Position for July 2025 to 2024 (Attachment"Page 411): Retail/store sales in July($1,862,309)declined-$47,188 (-2.47%)while LBD/commercial sales ($282,420)decreased-$23,974 (-7.82%). Wine/barrel sales ($339)increased by$242, however,due to the sale of two barrels at Store 004. Payroll-related expenses ($312,140) decreased-$17,945 (-5.44%) and total operating expenses ($135,590) decreased-$554(-0.415%). While expenses for uniforms (44,950) and training(-$2,931) declined sharply,utility expenses ($14,196)were up$4,492 at the peak of the j summer season. Excess funds in cash over/short($999)were due to store change orders placed on j the last day of the prior month but reimbursed in July. Interest generated by investments in the NC Capital Management Trust was $3,652. Net income before distributions was $89,601, a profit percentage of 4.18%. Distributions to law enforcement and local community agencies (paid quarterly, expensed monthly)were$38,417, down-$1,166 (-2.95%)while the distribution to Orange County($73,467)increased$3,467 (+4.95%). After depreciation expenses,the net loss for the month (-$65,102)was a net profit percentage of-3.03%. i 3. "Actual to Budget Comparison FY 2026" (Attachment"Page 5"): With one month of the fiscal year passed, a benchmark of approximately 91.67% of allocated funds should remain in the budget for the year ending 06/30/2026. Total sales for the year to date were approximately 1.32% less than projected, although investment income was nearly 3.84% above that projected. Allocated funds for payroll and operating expenses were on target with payroll costs slightly less than expected(0.72%) and operating expenses at 0.14%below those estimated. 4. "Comparative Statement of Monthly/Year-to-Date Retail Sales by Store" (Attachment"Page 611): Total store sales decreased-$46,188 (-2.42%)while total cornmercial/LBD sales declined -$23,974(-7.82%). Store 002/Ram's Plaza experienced the greatest decline in retail revenues (417,592, -5.83%)while Store 005/Meadowmont saw the largest percentage decline(-10.01%, $15,886). Store 007/Carrboro was down-$14,060 (4.60%). Store 10/Oakdale enjoyed a substantial increase in sales,however,up $11,411 (+3.83%). Store 6/Eno was also up(+$1,146,1.04%) as was Store 008/Southern Village(+$683, 1.01%)and Store 4/Mebane(+$521, 0.19%). As the primary Chapel Hill outlet, Store 002/Ram's Plaza(Chapel Hill) saw the largest decline in LBD/commercial sales (-$33,494, -23.09%) followed by Store 010/Oakdale (Hillsborough) (46,612, -11.60%). All other LBD outlets experienced a net sales increase of $16,132. The total number of bottles sold in Orange County(141,885) declined-2,999 (-2.07°/u). Page 2 of 9 pages ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: August 19, 2025 Agenda Item#7 Regular Session X i 5. NC Statewide Report of Spirituous Liquor Sales (Attachment"Page 711): 29 of 173 ABC Boards (16.761/o) had sales greater than $1 million, accounting for $115,796,100(71.68%)of all sales statewide($161,550,023).The 29 boards saw an average net sales increase of 1.54%while all boards experienced an average increase of 1.47%(+0.68%retail,+4.56% LBD). Orange County ABC placed l7th, the same position as the previous month. Mecklenburg ABC experienced the largest growth in retail sales (+$424,260) while Wake County ABC had the greatest increase in LBD sales (+$378,394). Concord ABC had the greatest decline in store sales (-$229,416) followed by Catawba County ABC (-$188,478). Asheville ABC had the largest decrease in LBD sales (-$181,535), followed by Orange County ABC (-$23,974). i i I Action Requested: 1. Consent Agenda Item. 2. Review and discuss as needed. Financial Impact: See Above Staff Recommendations/Comments: None Page 3 of 9 pages i N � N J �i uJ �Oy W ai c M N N' W a N N � �o ro a mm C o _ o cN Oc N N o °1 N n h N 14 J V � 7 Z Q U � M LU C n m n N U Q T � N o N N � N N � W LL N uJ N 0 0 ® o p O o 0 ® o CI o 6'J o o O E1 p fj N N V M N H O N N N N N PI N it i Orange County Alcoholic Beverage Control Board Comparative Statement of Net Position As of JULY 2025 and 2024 I Assets 2025 2024 Variance Current Assets Cash-Twist 0 347,281 (347,201) Cash-First Hodson 1,038,360 2,664,099 (615,739) Cash-513 Bank 1,594,907 1.140,362 446,545 Capital Management Trust 1,021,970 0 1,021,970 Cash-Store Change Reserve. 18,000 18,000 Tclel Cash&Cash Equivalents 4,573,237 4. 68,742 504,496 MAO% Accounts ReceNabl. 250 2,733 (2,483) Prepaid Expenses 270,055 241,681. 28,374 Distributions(prepaid) 223,768 2161,187 4,599 3ecudty Deposits 40,736 '20,730. 20,000 Inventory 4,148,775 002,973 (434,198) -9.47% Inventory(bags) 44,876 ''36 22Y 8,656 Lease Asset 2,112,828 2112,928. 6,841,286 7,216,338 (375,062) I Total Current Assets -01;414,523 11.285,000, 129,443 Property&Equipment Land,Buildings&Improvements 13,108,392 13,182,921. 5,471 Vehicles&Equipment 2,683,574 '.2460 238. 123,336 Tolal Property&Equipment 15,771,966 11193t169 128,807 - Lase:Accumulated Depreciation (5,035,004) (4,589,616) (445,389) Accumulated Leas.AmoNxe6an (941470) Q0595B)- (235,521) Not Property&Equipment 9.796.483 10,347.538. (652,103) Other Assets(Pension) Defraud Oudcw Asset(OPEB) (128,969) (128,969) - Pension DeferralsiNel Pension Most 724,227 724227 - Defamed Outflows of Resources 301.637 "301637. -806805 -"896.895 - Total Assets 22.10¢,901 22528,581. 22,106,9D1 I Liabilities and Equity Current Liabilities 2026 2024 Accounts Payable Trade 1,547,269 1,055,084 (108,893 -6.66% Other 141:672 788,343 8,702 t 668;641 1,780 343. (99,702) 5.58% Excise Taxes 490.762 5V,,970- (17,208) Other/Sales Taxes 136,131 138,645 (3,414) Payroll Llabll0les 126,436 -:47,315 69,121 Payroll Accruals 111,724 f23 600 - (11'876) Accrued Interest(i.e..) 2002, 3,116 (1,033) 866;135 ,:)840,50 26,590 3.04% I Other Current Liabilities Net Liabillity(OPEB) 333,847 333,847 - Net Pension Deferral 1,681.271 1,,661,211. Defamed Inflows of Rmmumas(Pension: 18,437 18,437. - Lease Liability(cumentporion) 221,992 232,367. (10.376) 2,265,547 "'2,266,922:- (10,375) -0.46% Long Term Liabilities _ Note Payable(Flat Hudson) 2,174.085 2.391,870 (167'1%) Lang Tenn Debt Adjustment(lease) 166,854 156,653 1 Lease Liability(long tens portlen) 1,a96;800 - 1.324,086 (228,186) 3,428.339 '3.813,718-, (385,379) Distributions Payable to Law Enforcement 0 0 Payable to Education 0 01 - Payable to County 0 0 Total Curren6LT Liabilities - 0 0 Equity Balance Beginning of the year 13,933,341 13,906,166 28,155 Add Income(Loss)Year-t Date (65,102) (84,163) 19,051 Balance End of the Period 13,868,239 13A211033. 47,206 Total Liabilities&Equity 22.106901 22,529,561 (422,660) 3 i Orange County Board of Alcoholic Beverage Control Comparative Statement of Revenues,Expanses and Changes in Net Posltlon For the month of JULY 2025 and 2024 DULY JULY $ Sales 2026 2024 Variance Variance Retail-Liquor Sales 1,882,309 1,909,497. (47,188) -2.47% Wine/Barrels Sales(other) 339 97 242 249.48% CommerclaVLBD/Mixed Beverage Sales 282,420 306,394. 23,974 -7.82% Total Sales 2,145,068 2,215,988 (70,920) .3.20% Taxes Based on Gross Sales 495,433 612,764 17,331 3.38% Net Sales 1,649,635 1,703,224 (53,589) -3.15% 1 Cost of Sales(Inc.breakage/adjsls.) 1,117,956 1.172,793 (54,837) -4.68 Gross Profit 24.79% 531679 534.431,1 1248 024% 1 Payroll&Related Expenses Salaries&Wages 210.732La3Q,�',�""30895 . (7,493) -3.43% Payroll Taxes 14,927 (659) -4.23% Emp Retirement 25,510. 164 0,65% Health Insurance 39,707 '. (8,966) -18.42% Retiree Health Ins 14,719 0.00% Human Resources' 726 (520) -41.73% NC 401k 6,052 (347) -0.43% Processing fees 767 124 -13.92% Total Payroll&Related 312,140 17,945 -5,44% Operating Expenses Board Members/MeetingfTravelfrraining 1,299 825 474 67.46% Rent 4,377 - 4,300. 77 1.79% j Lease Amortization 19627. 19,627- - 0.00% Repairs&Malnt. (Bidga) 4.663 8,229'. (1,666) -26.75% Repairs&Maim.(Equip.) 2,552 735. 1,817 247.21% Utilities,Telephone and Internet 14,190 9,704 4.492 46.29% Insurance-Business 9,198 8.472: 726 8.57% Store Expenses,Supplies and Bags 12,922 12,379 544 4.39% Travel/Mileage Reimbursement 35. (35) -100.00% OfOceMarehouse Supplies&Expenses 675 11861 (1,176) -03.53% Ext.Maintenance Services 2,276 2,228 48 2.16% Contract Service Agreements 9810 9,821. (11) -0.11% Postage 430 288'. 142 49.31% Professional Servlces(of eo) 31292 .L835 1,467 79.40% Dues/Licenses/Fees 501 414 87 21.01% Credit Card Processing/Bank fees 39,017 37,947 1,070 2.82% TrelninglEducation/Meeting 1,000 31931 (2,931) -74.66% Burglar Alarm&Security 615 m - 0.00% Vehicle Expense 1,034 -...724. 310 42.82% Uniforms - 4,950I (4,950) -100,00% Interest(Debt Service) 4,534 4,671" (137) -2,94% j Interest(Leases) 2,650 3,115 (465) -14,93% Cash over/short (989) (659) (440) 78.71% ContingencleslMise. .21 $, 13 162,60% Total Operating Expenses 133,690 134,144: (554) .0,41% Total Payroll/Operating Expenses 445730 464,229 18,499 -3.98% I Income from Operations 86949 66,202'. 19.747 29.83% Other Income Investment income 3,652 - 3,652 100.00% Miscellaneous" _ 0.00% Total Other Income 3,662 3,652 100.00% Net Income Before Distributions 4.18% 89,601 66,202 23,399 35.35% Statutory Distributions: Lew Enforcement(5%) 16,667 15,333. 1,334 8.70% Alcohol Rehabilitation&Education(7%) 21,750 24,250 2,600 -10.31% Total Statutory Distributions 38,417 39,583'r (1,166) .2.95% Net Income Before Profit Distribution 51,184 26,619 24,665 92.28% Profit Distribution; Orange County-General Fund 73,467 70,000 3,467 4.95% Net Income(Loss)before depreciation -1.04% 22283 43 381. 21,098 -48.83% depreclabon(non-budget Rem) 42,819 40,772 2,047 6.02% (55002) (84,153) 19,051 (net profit percentage) -3.03% -3.60% Year to Date Sales Comparison (curmnQ (current) sales I FY 2026 1 FY 2025 1 Change % Retail Liquor 1,862,309 1,909,497 1 (47,188) -247% Wine Sales 339 97 242 249.48% LBD Sales 282,420 306304 23,874 .7.82% Total Sales 2,145,008 2,215,986 1 f70,920)j -3.20% Net Income//oas(y70) 65,102 84,163)_ _ 19051 -22.64% 3.03% d.80% 4 Orange County ABC Board Actual to Budget Comparison FY 2026 For the fecal year en ding 06/30/2026 JOLY YTO 2026 Balance % Sale. 2025 Budget Remelnln9 Remalning Dquor Sales 1,662,309 1,862,309 25,950,000 24,087,691 92.82% Wlne/Mixer 339 339 Soo 161 32.20% LED 202,420 282,420 4,650,000 4,367,580 93.93% G.easoles 2,145,068 2,145,068 30,13W,500 28,455,432 92.99% Taxes based on gross sales 405,433 '--495,433 7,30BA95 6,613,062 93.03% Net Sales 1,649,6315 1,649,635 23.492,006 21,842,370 92.98% Castoftnt.8 Bmludln.lnventayuhstmente) 1.117,06 1 117,956 15,942,865 14,824,909 92.99% Gross Profit 531,679 T `"531679 7,549,140 7,017461 92.96% Payroll and Related Expenses benchmark Salaries and Wages 210,732 210,732 2,755,670 2,544,938 92.35% 91,67% Payroll Taxes 14,927 14,927 205,675 190,748 92.74% 1 Retirement 26,610 :tssi0 340,090 314,580 92.50% Group Health Insurance 39,707 39,707 529;025 489,318 92.49% Retiree's Group Insurance 14,719 14,719 185,000 170,281 92.04% Human Resources 726 ;..726 10,000 9,274 92.74% 401k 5,052 6,052 67,000 61,948 92A6% Processingfees 767. 767 9,850 9,083 92.21% Total payroll related expenses 312,140 312140 4,102,310 3,790,170 92.39% Operating Expenses Board Memberalusaling7fravelRmining 1.290 1,299 10,200 8,9D1 87.26% Rant 4,377 4,377 58,435 54,058 92.61% Lease Amortization 19,027 19,627, 235,525 215,898 91.67% Repairs&Maintenance-Bldge 4.663 4,563 44,000 39,437 89.63% Repabs&Maintenance-Equip. 2,552 2,552 23,000 20,443 88.90% Utilities,Telephone,Internet 14,198. 14,196 125,000 110,804 88,64% Buslo.t.losurance 91198- 9,i99 113,785 104,587 91.92% Store Supplies,Bags and Expenses 12.922. 12,922 165,000 152,078 92.17% Employee Travel 0 Soo Soo 100.00% Office5upplles&Expenses 675 675 20,000 19,525 90.63% Maintenance Services 2,276 2,276 28,D00 25,724 91,67% Service Agreements(Data/HVAC) 0,810 9,810 122,000 112,190 91.96% Postage 430 430 3,900 3,470 88.97% Professional Fees(office) 3,292 31292 19,800 16,508 83.37% Dues&Subscriptions 601 50i 5,500 4,999 90.89% Credit Card Processing 39,017 39,017 535,000 495,983 92.71% Training and Education 1,000 1,000 10,000 9,000 90.00% Burglar Alarm and Security 610 1 615 7,500 6,885 9L80% Vehicle Expense 1,034 1,034 15p00. 13,966 93.11% Uniforms 0 3,000 3,000 100.00% Debt Sonde.linterest expense) 4,634 4,534 54,315 49,791 91.85% Interest(Leases) 2,050 2,656 30,000 27,350 91.17% Cash over/short (999) (999) Sao 1,499 299.80% Contingencies/Miss '21 21 500 479 95,80% Takdloparatingexpenses 133,590 133,590 1,630A60 1,496,870 91.81% Total OperetinglPayroll Expenses 445,730 446,790 6,732,770 5,287,040 92.22% 1 Income from Operations 05,949 61,949' 1,016,371 1,730,422 95.27% I @herincome Interest Income 8,652 3,652 30,000 26,348 e7.83% Mkcelleneous _ 0. 1.600 1,500 100.00% Total Other Income 8,662 3,652 31,600 27,849 88.41% Net Income Before Profit Distributions: 89,601 89,601 1,847,871 1,758,270 96.16% � Statutory Distributions Lew Enforcement 16,667121,750 2DO,pOD 103,333 91.67% ' Alcohol Rehab&Ed 21.750 261.000 239,250 91,67% Total Statutory Distributions 38,417 461,000 422,683 91.67% Net Income Before Profit Oistrlbutlon 61,184 1,388,871 1,335,887 96.31% Profit Distribution Orange County-Gen Fund 73A67 681,600 809,133 91.67% MaloneC.,101 Recda.dichen,In Not Position: 22,283 505,271 527.554 104.41% aepm[leffon two-bud.eled Remy 42e1B 42.01 12465 (65.102) (M.102) 492,008 Capital Outlav Month "' YTD'' Budget eutlxet remmWng Property purchase '0 300,000 300,000 100.00% Capital Receipts Appropriated fund balance (13,469) (13,400) (4EB,865) 1443,386) W.05% Debt Service(princlaalt First Horizon(Mebane) 13,469 13,469 158,866 143,386 81.41% Orange County Board of Alcoholic Beverage Control Comparative Statement of Monthly and Year-to-Date Retail Sales by Store For the month of JULY 2025 and 2024 j i Monthly Liquor Sales/YTD Sales Ranking Retail Sales(stoenumber) 07/01/25-07/31/25 07/01/24-07/31124 di erence %increase bysales Hillsborough(1) 146,579 151,939 (5,360) -3.53°% 6 Rams Plaza(2) 284,381 301,973 (17,592) -5.83% 3 Chapel Hill North(3) 232,605 239,656 (7,051) -2.94% 5 Mebane(4) 275,006 274,485 521 0.19% 4 Meadowmont(5) 142,865 158,751 (15,886) -10.01% 7 I, Eno/Durham(6) 111,534 110,388 1,146 1.04% 8 Carrboro(7) '291,785 305,845 (14,060) -4.60% 2 Southern Village(8) 68,390 67,707 683 1.01% 9 Oakdale(10) 309,164 -.297,753'. 11,411 3,83% 1 1,862,309 1,908,497 (46,188) -2.42% LBD Rams Plaza(2) 111,562 145,056 (33,494) -23.09% 1 Chapel Hill North(3) 6,273. 2,138 4,135 193.41% 6 Mebane(4) 9,390 - 7,005 2,385 34.05% 5 Meadowmont(5) 12,201 - 9,964 2,237 22.45% 4 Carrboro(7) 86,346 82,608 3,738 4.52% 2 Southern Village(8) 6,253 2,616. 3,637 139.03% 7 Oakdale(10) 50,395 --:.57,007 (6,612) -11.60% 3 282,420 '306,394 (23,974) -7.82% TOTAL 2,144,729 2,214,891 (70,162) -3.17% �. Total Bottles sold 07/01/25-07/31125 07/01/24-07/31114 "Minis"(50 MI) 60,614 61,250= (636) -1.04% Retail 7%596 72,346 (1,750) -2.42% LBD - 10,675 11,288. (613) -5.43% 141,885 .144,884' (2,999) -2.07% ! Year-to-Date Liquor Sales Ranking Retail Sales rswre"umbed 07/01/25-07/31/25 07/01/24-07/31/2a difference %increase bysales Hillsborough(1) 146,579 151,939 (5,360) -3.53% 6 j Rams Plaza(2) 284,381 301,973 (17,592) -5.83% 3 !, Chapel Hill North(3) 232,605 - 239,656 (7,051) -2.94% 5 Mebane(4) 275,006 274,485 521 0.19% 4 Meadowmont(5) 142,865 158,751 (15,886) -10.01% 7 Eno/Durham(6) 111,534 110,388 1,146 1.006 8 Carrboro(7) 291,785 305,845 (14,060) -4,60% 2 ! Southern Village(8) 68,390 67,707 683 1.01% 9 Oakdale(10) 309,164 297,753: 11,411 3.83% 1 1,862,309 1,908,497 (46,188) -2.42% LBD 07/01/25-07/31125 07101/24-07/31/24 Rams Plaza(2) 111,562 145,056 (33,494) -23.09% 1 Chapel Hill North(3) 6,273 2,138 4,135 193.41% 6 Mebane(4) 9,390 7,005 2,385 34.05% 5 Meadowmont(5) 12,201 9,964 2,237 22.45% 4 Carrboro(7) 86,346 82,608 3,738 4.52% 2 Southern Village(8) 6,253. 2,616 3,637 139.03% 7 Oakdale(10) 50,395 57,007 (6,612) -11.60% 3 282,420 306,394 (23,974) .7.82% TOTAL 2,144,729 2,214,891 (70,162) -3.17% i l0 M O W ct w •'1 m Ol N n O N '-I w W. 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Allocations are determined at the May meeting to include in draft budget. April 21, 2026 Review results of the 3Id quarter and compare to budgeted amounts. ➢ Review year-to-date financial information, revise projections (if necessary) and latest financial projections through year-end. ➢ Review and discuss Board Goals ➢ GM Review distributed to board members for feedback ➢ Grant books given to board at this meeting to bring back to May meeting Law Enforcement funding requests are due by April 15, 2023 May 19, 2026 ➢ Review list of projected major property and equipment purchases (over $50,000). Review Preliminary Sales forecast/expense budget for the upcoming fiscal year. ➢ Review latest financial projections though year-end. ➢ FY2024 Draft budget is presented to the board for review ➢ Capital Improvement Plan Review if needed ➢ Draft Budget posted online and in media and sent to ABC commission and County Commissioners and announces public hearing. ➢ Review distribution laws and policies relating to "Net Profits before Distributions" and working capital limits ➢ Review Law Enforcement funding requests ➢ Closed session to Discuss GM Review ➢ Review Alcohol Education Grant requests ➢ Make recommendation to BOCC for Board Chair role and new members ***Public Hearing must be held prior to June 17 Meeting*** J u ne 23, 2026 4th Tuesday ➢ 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 before July 1. Budget for next fiscal year is adopted and copies sent to ABC commission and County Commissioners before July 1. Determine attendees for the Summer Conference in August ➢ BOCC appoints Board Chair July 2026 if Needed (No meeting scheduled) ➢ New Board members are introduced and sworn-in or in August if no July meeting Elect Vice-Chair or in August if no July meeting Orange County ABC Meeting Schedule & Recurring Topics for 2025-26 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. August 19, 2025 ➢ 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 23, 2025 4th Tuesday 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 2027, 2030 if needed ➢ Have initial Health Coverage conversation if needed October 21, 2025 ➢ Review financial results of the 1$t quarter. Review latest financial projections through year-end. ➢ Review bids for independent auditors as needed. ➢ Review bids for HVAC contracts as needed November 19, 2025 Review commercial insurance package if needed (renews 111). ➢ 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 (2025,2027) December 2025 if Needed (No Meeting Scheduled) ➢ No Recurring Board Topics are scheduled January 20, 2026 ➢ 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 17, 2026 ➢ '/2 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 i ORANGE COUNTY ABC BOARD Proposed Agenda for Open Session Tuesday September 23, 2025, 10:00am j Location: 601 Valley Forge Road Hillsborough,NC 27278 Scheduled attendees: Judson Williamson, Board Chair Tony DuBois, General Manager Melvin Green III,Vice Chair Angela Willoughby, Assistant GM-Absent Mike Zito,Member Ron McCoy,Finance Officer Tim Feeney,Member Julie Mebane,Board Secretary Jennifer Sykes,Member Rhonda Ashe,Human Resources Earl McKee, BOCC Liaison Mason Barringer, CPA Lorin Hartley, CPA 1. Call open session meeting to order. • The Mission of the Orange County ABC Board and our employees is to serve our locality responsibly by controlling the sale of spirituous liquor,returning profits to Law enforcement,Alcohol Education,and the County Fund while providing excellent service in customer friendly,modern,and efficient stores. • Does any member of the Board have a conflict of interest or any condition or fact that might create the appearance of a conflict of interest with respect to any matters on today's agenda? j i I 2. Discuss proposed agenda,revise as needed and adopt the agenda. ' i 3. Minutes of Open meeting August 19, 2025 i 1 4. 2025 Audit Report(Visitors: Mason Barringer, CPA and Lorin Hartley, CPA from DMPJS) �I 5. Consent Agenda: August 2025 Financial Reports: i. Comparative Statement of Net Assets ii. Comparative Revenue and Expenses for August iii. Actual-to-Budget Comparison for August 2025 iv. August 2025 and Year-to-Date Retail sales V. Statewide sales report i 6. Management Updates 7. Closed Session if needed. �I 8. Board Comments I 9. Motion to adjourn. I I i I i I I i I ORANGE COUNTY ABC BOARD Open Meeting Board Minutes Tuesday, August 19, 2025 10:00 a.m. Location: 601 Valley Forge Road Hillsborough,NC 27278 Scheduled attendees: Judson Williamson, Board Chair Tony DuBois, General Manager Melvin Green III, Vice Chair Angela Willoughby, Assistant GM Mike Zito, Member Ron McCoy,Finance Officer Timothy Feeney,Member- Julie Mebane, Board Secretary Jennifer Sykes, Member Rhonda Ashe, Human Resources Earl McKee, BOCC Liaison-Absent Call to order: at 10:00 am, a quorum was present and Mr. Williamson, Board Chairman, called the Board Meeting to Order. I Mr. Williamson read the Mission Statement: The Mission of the Orange County ABC Board and our employees is to serve our locality responsibly by controlling the sale of spirituous liquor, returning profits to Law enforcement, Alcohol Education, and the County Fund while providing excellent service in customer friendly, modern, and efficient stores. Mr. Williamson read the Conflict-of-Interest Statement. The question was asked: does anyone have a conflict of interest with respect to any matters on the agenda?All present said nay. Timothy Feeney was sworn in as a new board member. Melvin Green III was elected as the vice chair by the Board. Ms. Sykes made the motion to elect Mr. Green, Mr. Zito seconded the motion and the vote carried. Approval of the Open Meeting Agenda: Ms. Sykes made a motion to approve the agenda, Mr. Zito seconded the motion and the vote carried. Minutes of the open session June 17th,2025 were presented. Ms. Sykes made a motion to approve the open session minutes as presented Mr. Green seconded the motion and the vote carried. _ 1 Consent Agenda: June 2025 • Financial Reports: • Comparative Statement of Net Assets • Comparative Revenue and Expenses for June, 2025 • Actual-to-Budget Comparison for June, 2025 • June 2025 and Year-to-Date Retail sales • Statewide sales report Discussion was held. Ms. Sykes made a motion to approve the June Consent Agenda; Mr. Zito seconded the motion and the vote carried. �i Consent Agenda: July 2025 • Financial Reports: • Comparative Statement of Net Assets • Comparative Revenue and Expenses for July, 2025 • Actual-to-Budget Comparison for July, 2025 • July 2025 and Year-to-Date Retail sales • Statewide sales report Discussion was held. Mr. Green made a motion to approve the July Consent Agenda; Mr. Zito seconded the motion and the vote carried. Management Updates. • Law Enforcement: This report is required by the NCABC • BOCC End of Year Letter: Attached is the letter we send to the BOCC each year. • Bacardi Training: Bacardi ambassadors did 2 training classes on Angel's Envy and Patron for 26 staff members on August 13th and 14th • Recurring topics for fiscal year 2026: Updated list of meetings are attached and topics open to any suggested adjustments. • Meadowmont Updates: The Meadowmont store lease renews in April 2026, and we are weighing options for renewal or relocation. • ABC Meeting in Greensboro: Several board members attended the Annual ABC meeting. Many topics were discussed, and Judson was elected to be the association's VP. • BHawk Distillery Tour: We have scheduled 2 tours of the BHawk Distillery in Southern Pines on September 17th and 18th. • Cedar Grove Store Rezoning Timeline: The process for the rezoning of the property has reached stage 2 with the official filing on August 8th. Upcoming tentative dates are as follows: 8-15-25 Orange County accepts or rejects the packet. Once decided, a neighborhood meeting date will be established. 9-4-25 Earliest possible Development Advisory Committee meeting. Mid-October Neighborhood meeting. 11-5-25 Earliest possible Planning Board Recommendation. January Earliest Possible Public Hearing. I I I * Kentucky Trip 2025: We have been invited to participate in the first round of Woodford Reserve Double Oaked Single Barrel selections. This trip will be October 14-18 and will include several single barrel selections at different distilleries as well as other distillery tours. Board Comments: Mr. Zito said it's always a pleasure to be able to attend our board meetings and he is looking forward to seeing our sales go up in the future months. Mr. Zito asked Mr.McCoy to bring our previous year's sales to the September meeting to be able to compare those years to the present year's sales. Mr. Green thanked the staff for everything they do to keep us up and rurming smoothly. Mr. Williamson appreciates everything the staff does to make OCABC successful. At I]:]lam Ms. Sykes made a motion to adjourn, Mr. Green seconded the motion and the vote carried Meeting adjourned. 31 uzS �. hair's Si-nature and Date Bo rd Secretary's ignature and Date i �I i l ORANGE COUNTY ABC BOARD Open Meeting Board Minutes Tuesday, August 19, 2025 10:00 a.m. Location: 601 Valley Forge Road Hillsborough,NC 27278 i I I Scheduled attendees: Judson Williamson,Board Chair Tony DuBois, General Manager Melvin Green I11,Vice Chair Angela Willoughby,Assistant GM Mike Zito, Member Ron McCoy,Finance Officer Timothy Feeney, Member- Julie Mebane,Board Secretary Jennifer Sykes, Member Rhonda Ashe, Human Resources Earl McKee,BOCC Liaison-Absent Call to order: at 10:00 am, a quorum was present and Mr. Williamson, Board Chairman, called the Board Meeting to Order. Mr.Williamson read the Mission Statement: The Mission of the Orange County ABC Board and our employees is to serve our locality responsibly by controlling the sale of spirituous liquor,returning profits to Law enforcement,Alcohol Education,and the County Fund while providing excellent service in customer friendly,modern, and efficient stores. Mr.Williamson read the Conflict-of-Interest Statement. The question was asked: does anyone have a conflict of interest with respect to any matters on the agenda?All present said nay. Timothy Feeney was sworn in as a new board member. Melvin Green III was elected as the vice chair by the Board. Ms. Sykes made the motion to elect Mr. Green, Mr. Zito seconded the motion and the vote carried. Approval of the Open Meeting Agenda:Ms. Sykes made a motion to approve the agenda, Mr. Zito seconded the motion and the vote carried. i Minutes of the open session June 17th, 2025 were presented. Ms. Sykes made a motion to approve the open session minutes as presented, Mr. Green seconded the motion and the vote carried. i I I i Consent Agenda: June 2025 • Financial Reports: • Comparative Statement of Net Assets • Comparative Revenue and Expenses for June,2025 • Actual-to-Budget Comparison for June, 2025 • June 2025 and Year-to-Date Retail sales • Statewide sales report I Discussion was held. Ms. Sykes made a motion to approve the June Consent Agenda;Mr. Zito seconded the motion and the vote carried. Consent Agenda: July 2025 • Financial Reports: • Comparative Statement of Net Assets • Comparative Revenue and Expenses for July, 2025 • Actual-to-Budget Comparison for July, 2025 • July 2025 and Year-to-Date Retail sales • Statewide sales report Discussion was held.Mr. Green made a motion to approve the July Consent Agenda;Mr. Zito seconded the motion and the vote carried. Management Updates. • Law Enforcement: This report is required by the NCABC • BOCC End of Year Letter: Attached is the letter we send to the BOCC each year. • Bacardi Training: Bacardi ambassadors did 2 training classes on Angel's Envy and Patron for 26 staff members on August 13th and 14th • Recurring topics for fiscal year 2026: Updated list of meetings are attached and topics open to any suggested adjustments. • Meadowmont Updates: The Meadowmont store lease renews in April 2026, and we are weighing options for renewal or relocation. • ABC Meeting in Greensboro: Several board members attended the Annual ABC meeting. Many topics were discussed, and Judson was elected to be the association's VP. • BHawk Distillery Tour: We have scheduled 2 tours of the BHawk Distillery in Southern Pines on September 17th and 18th. • Cedar Grove Store Rezoning Timeline: The process for the rezoning of the property has reached stage 2 with the official filing on August 8th. Upcoming tentative dates are as follows: 8-15-25 Orange County accepts or rejects the packet. Once decided, a neighborhood meeting date will be established. 9-4-25 Earliest possible Development Advisory Committee meeting.Mid-October Neighborhood meeting. 11-5-25 Earliest possible Planning Board Recommendation. January Earliest Possible Public Hearing. i i i • Kentucky Trip 2025: We have been invited to participate in the first round of Woodford Reserve Double Oaked Single Barrel selections. This trip will be October 14-18 and will include several single barrel selections at different distilleries as well as other distillery tours. Board Comments: Mr. Zito said it's always a pleasure to be able to attend our board meetings and he is looking forward to seeing our sales go up in the future months. Mr. Zito asked Mr.McCoy to bring our previous year's sales to the September meeting to be able to compare those years to the present year's sales. Mr. Green thanked the staff for everything they do to keep us up and running smoothly. Mr. Williamson appreciates everything the staff does to make OCABC successful. i I At 11:11am Ms. Sykes made a motion to adjourn,Mr. Green seconded the motion and the vote carried. I Meeting adjourned. li i i Chair's Signature and Date Board Secretary's Signature and Date I I i I i I I i �I Ii ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: September 23,2025 Agenda Item# 4 Regular Session X Closed Session Presenter/Information Contact: Ron McCoy(Guests: Mason Barringer, Lorin Hartley) Subject: Audited Financial Statements for Fiscal Year 2025 Attachment(s): 1. Attachment: Auditor's Communication Letter(draft) 2. Attachment: Statement of Revenues,Expenses and Changes in Net Assets (2025) 3. Attachment: Draft Audit for Fiscal Year 2025 (sent separately) i Brief Summary/Explanations: The audit for the fiscal year ending 06/30/2025 was conducted by the auditing firm of Davenport, Marvin, Joyce, Price and Sprinkle (DMJPS) with Lorin Hartley as auditor and Mason Barringer as lead auditor. i i Highlights: • Working capital increased 1.10%over the prior year. • Approximately 14.2%of profits were expended for law enforcement in the current year. • Approximately 22.4% of profits were expended for alcohol education and rehabilitation in the current year. I Financial Analysis: • Assets exceeded liabilities by$13,888,704 in 2025 (78%in capital assets). • Net position decreased by 0.10% from 2024 (-$16,483), compared to a 3.3% increase between 2024 and 2023. • Total sales ($30,147,876) decreased-$1,163,468 (-3.70%). • Bottles sold in 2025 (1,934,205) decreased-62,145 (-3.11%) from 2024. • Notes payable ($2,345,007) decreased (-$157,057)-6.3% from the prior year. I i Action Requested: 1. Review and discuss as needed. 2. Motion to approve the audited financial statements as prepared. Financial Impact: See Above Staff Recommendations/Comments: See Above. Page 1 of 6 pages s . :----dmiPs ••'• cpas + advisors TBD Board of Directors V Orange County Alcoholic Beverage Control Board 601 Valley Forge Road `V Hillsborough, NC 27278 In planning and performing our audit of the financial statements of Orange County Alcoholic Beverage Control Board ("the ABC Board"), as of and for the year ended June 30, 2025, in accordance with auditing standards generally accepted in the United States of America, we considered the ABC Board's internal control over financial reporting ("internal control") as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the ABC Board's internal control. Accordingly, we do not express an opinion on the effectiveness of the ABC Board's internal control. Professional standards also require that we advise you of the following matters relating to our audit: Our Responsibility in Relation to the Financial Statement Audit As communicated in our engagement letter dated June 30, 2025, our responsibility, as described by professional standards, is to form and express an opinion about whether the financial statements that have been prepared by management with your oversight are presented fairly, in all material respects, in conformity with accounting principles generally accepted in the United States of America. Our audit of the financial statements does not relieve you or management of your respective responsibilities. Our responsibility, as prescribed by professional standards, is to plan and perform our audit to obtain reasonable, rather than absolute, assurance about whether the financial statements are free of material misstatement. An audit of financial statements includes consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the ABC Board's internal control over financial reporting. Accordingly, as part of our audit, we considered the internal control of the ABC Board solely for the purpose of determining our audit procedures and not to provide any assurance concerning such internal control. We are also responsible for communicating significant matters related to the audit that are, in our professional judgment, relevant to your responsibilities in overseeing the financial reporting process. However, we are not required to design procedures for the purpose of identifying other matters to communicate to you. Planned Scope and Timinil of the Audit We conducted our audit consistent with the planned scope and timing we previously communicated to you. DMJPS PLLC 1 888.873.2545 1 dnnjps.com I he greater Member at CPAmerica,Inc. Materiality Financial Accounting Standards Codification, Qualitative Characteristics of Accounting Information, defines materiality as the "magnitude of an omission or misstatement of accounting information that, in the light of surrounding circumstances, makes it probable that the judgment of a reasonable person relying on the information would have been changed or influenced by the omission or misstatement." In planning and performing the audit, we used professional judgment to determine a level of performance materiality of$57,000. Factors considered in this evaluation included the components of the financial statements believed to be the most critical to users and the extent of adjustment detected in prior audits. Compliance with All Ethics Requirements Regarding Independence The engagement team and others in our firm have complied with all relevant ethical requirements regarding independence. Qualitative Aspects of the ABC Board's Significant Accounting Practices Significant Accounting Policies Management has the responsibility to select and use appropriate accounting policies. A summary of the significant accounting policies adopted by the Board is included in Note 1 to the financial statements. As described in Note 17, the ABC Board changed accounting polices related to establishing a single recognition model for all types of compensated absences by adopting GAS Statement No. 101, Compensated Absences. No matters have come to our attention that would require us, under professional standards, to inform you about (1) the methods used to account for significant unusual transactions and (2) the effect of significant accounting policies in controversial or emerging areas for which there is a lack of authoritative guidance or consensus. Significant Accounting Estimates Accounting estimates are an integral part of the financial statements prepared by management and are based on management's current judgments. Those judgments are normally based on knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ markedly from management's current judgments. The most sensitive accounting estimates affecting the financial statements are the depreciation lives and methods relating to capital assets. We evaluated the key factors and assumptions used to develop the depreciation lives and methods relating to capital assets and determined that it is reasonable in relation to the basic financial statements taken as a whole. Financial Statement Disclosures Certain financial statement disclosures involve significant judgment and are particularly sensitive because of their significance to financial statement users. The most sensitive disclosures affecting the ABC Board's financial statements relate to the distributions of income. Significant Difficulties Encountered During the Audit We encountered no significant difficulties in dealing with management relating to the performance of the audit. 2 Corrected Misstatements For purposes of this communication, professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that we believe are trivial, and communicate them to the appropriate level of management. Further, professional standards require us to communicate the effect of uncorrected misstatements related to prior periods on the relevant classes of transactions, account balances or disclosures, and the financial statements as a whole. Management has corrected all such misstatements. In addition, none of the misstatements detected as a result of audit procedures and corrected by management were material, either individually or in the aggregate,to the financial statements taken as a whole. Disagreements with Manazement For purposes of this letter, professional standards define a disagreement with management as a matter,whether or not resolved to our satisfaction, concerning a financial accounting, reporting, or auditing matter, which could be significant to the ABC Board's financial statements or the auditor's report. No such disagreements arose during the course of the audit. Representations Requested from Management We have requested certain written representations from management, which are included in that letter dated Ti HD. Mana ement's Consultations with Other Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters. Management informed us that, and to our knowledge, there were no consultations with other accountants regarding auditing and accounting matters. Other Significant Matters,Findinus,or Issues In the normal course of our professional association with the ABC Board, we generally discuss a variety of matters, including the application of accounting principles and auditing standards, business conditions affecting the ABC Board, and business plans and strategies that may affect the risks of material misstatement. None of the matters discussed resulted in a condition to our retention as the ABC Board's auditor. This report is intended solely for the information and use of the Board of Directors of the ABC Board and is not intended to be,and should not be,used by anyone other than these specified parties. We appreciate the time and consideration extended to us by the ABC Board's personnel during our audit. if we can be of further assistance, or if you have any questions,please do not hesitate to contact us. Very truly yours, MFs pzze Certified Public Accountants Greensboro,North Carolina Orange County Alcoholic Beverage Control Board Statement of Revenue,Expenses,and Changes in Net Assets Year Ended June 30,2025 2025 Operatine Revenue Liquor Sales-Regular $ 25,468,867 Mixed Beverage Sales 4,675,367 Wine Sales 3,642 Total Gross Sales 30,147.876 Deduct Taxes on Gross Sales State Excise Tax 6,549,557 Mixed Beverage Tax(Revenue) 355,932 Mixed Beverage Tax(Human Resources) 35,593 Rehabilitation Tax 64,438 Total Taxes 7,005,520 Net Sales 23,142,356 Deduct Cost of Sales Cost of Liquor Sold 15,744,290 Cost of Wine Sold 1,015 15,745,305 Gross Profit on Sales 7,397,051 Deduct Operatine Expenses Store Expenses 4,074,279 Warehouse and Delivery Expenses 381,807 Administrative Expenses 925,963 Depreciation and Amortization Expenses 740,297 Total Operating Expenses 6,122,346 Income From Operations 1,274,705 Non-Operating Revenues and Expenses Other Income—Miscellaneous 23,812 Total Non-Operating Revenues(Expenses) 23,812 Change in Net Assets Before Distributions 1,298,517 Deduct: Law Enforcement 184,000 Alcohol Education 291,000 Change in Net Assets Before Profit Distributions 823,517 1 2025 Profit Distributions City or Municipality $ 840,000 Change in Net Assets (16,483) Net Assets,Beginning of Year 13,905,187 Net Assets, End of Year S 13,888,704 45% Mixed Beverage Tax Retained S 320,339 Surcharge Collected $ 157,989 Bottles Sold: Regular J 948,792 Mixed Beverage ` 178,615 Miniatures l� 806,798 Number of Retail Stores 9 2 i I ORANGE COUNTY ABC BOARD—AGENDA FORM i Meeting Date: September 23, 2025 Agenda Item#5 Regular Session X Presenter/Information Contact: Ron McCoy Subject: AUGUST 2025 Monthly Financial Reports Attachment(s): i Attachment"Sales Comparisons June to December(2020-2025)". 1. Attachment"Comparative Statement of Net Position for AUGUST 2025 and 2024". 2. Attachment"Comparative Statement of Changes in Net Position for AUGUST 2025 and 2024." 3. Attachment"Budget to Actual Comparison FY 2026." 4. Attachment"Comparative Statement of Monthly/Year-to-Date Retail Sales by Store." 5. Attachment"NC Statewide Report of Spirituous Liquor Sales." Brief Summary/Explanations: Sales Comparisons June to December(2020-2025)" (Pages 4-6) i Historically,the summer vacation season has been the lowest sales period of the year for the Orange County ABC Board. Years 2023-2024 clearly illustrate the sales decline from June to July. With the return of UNC students and the start of the ACC football season, September has generally been a time of increased sales. In examining the period of June-December for 2020-2025, this trend is born out for the years of 2021-23 with September sales ranging from $2,411,169- $2,597,362. The early days of the pandemic (2020)represent a September low of$2,047,904 while 2023 denotes the height of September sales ($2,597,362). Years 2024-25 have a curious peak sales period in August primarily due to calendarization: 2024 had five full weekends(Thurs-Sat)while 2025 had five Fri-Sat. weekends. With the current year charting similarly to 2024, it remains to be seen if 2025 will have a comparable"corrective"sales decline in September($2,297,183 in 2024)before the holiday rebound begins. The current year- 2025-has one extra day of business, however, so sales may improve. I 1. Comparative Statement of Net Position for August 2025 (Attachment"Page 711): i Total cash held by the Board in August($4,507,378)increased$664,832 (17.30%). This surplus was expected to decrease in September,however with increases in trade accounts payable, up $412,121 (28.89%). While inventory in August($4,799,448)was up just 0.69% ($32,922), inventory volume was projected to increase in preparation for the upcoming fall season. Calculated amounts for liabilities related to OPEB/pension and lease expenses were expected to change upon receiving the new schedule from the auditors (DMJPS). j Year-to-date income was a net loss of-$42,987, an increase of$18,189 (29.73%) over the loss of-$61,176 in the previous year. I Page 1 of 11 pages I i I ORANGE COUNTY ABC BOARD—AGENDA FORM �I Meeting Date: September 23,2025 Agenda Item#5 Regular Session X I 2. Comparative Statement of Changes in Net Position for August 2025 to 2024 II (Attachment"Page 8"): i Store sales ($2,087,111) decreased-$74,117 (-3.43%) over the previous year, although LBD/commercial sales ($404,812) increased$31,507 (+8.44%). This was due in part to the addition of two new Chapel Hill/Carrboro LBD customers, one new Hillsborough customer and special events held at several venues. With relative sales expenses (taxes and cost of goods) down proportionately to store sales, gross profit($659,528)was down, -$2,116 (-0.32%). Total payroll expenses ($340,603) decreased-$3,045 (-0.89%). Operating expenses ($150,150)were up $5,582 (3.86%), due primarily to increases in property fees (+$5,918),training expenses (+$4,399) and professional expenses (+$6,323) including fees paid to Orange County Planning/Inspections ($4,390) and Summit Engineering ($2,750) for approval of the new Northern Orange County store site. Board expenses for the month($2,162) included conference fees and related expenses. Net income for the month(after depreciation) was$19,916, down-$3,062 (-13.33%). 3. "Actual to Budget Comparison FY 2026" (Attachment"Page 911): Budgeted revenues and expenses performed as expected through the first two months of the fiscal year. Sales for the year to date ($4,637,030) were marginally above those projected through August,up+1.51%. Payroll related expenses($652,743)were slightly below those expected,-0.75%. Total operating expenses for the year($283,739)were also below anticipated, down-0.74%. i 4. "Comparative Statement of Monthly/Year-to-Date Retail Sales by Store" (Attachment"Page 1011): All retail store sales declined except for Store 004 (Mebane)which increased$5,233 (1.80%). Store 002 (Ram's Plaza)had the largest decline in revenues(-$30,088), followed by Store 001 (Hillsborough)(-$18,213) and Store 005 (Meadowmont) (-$16,497). Store 001 also had the largest percentage decrease (-10.81%). Remarkably, LBD sales were up in August,with Store 007 (Carrboro) showing the greatest increase (+$24,122, 31.52%), followed by Store 003 (Chapel Hill North) (+$10,779). LBD sales for Store 002(Rams Plaza)decreased by-$7,289 (-3.57%), followed by Store 005 (Meadowmont), down-$4,414 (-27.06%). LBD sales increases were reflected in the number of LBD bottles sold(+2,891, +19.54%) while the decline in the sales of mini-bottles (-3,174, -4.65%) and retail bottles (-767, -0.94%)were indicative of decreased store sales. Year-to-date store sales were down-$121,306 (-2.98%)while LBD sales for the year were up $7,534 (1.11%). i Page 2 of 11 pages ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: September 23,2025 Agenda Item #5 Regular Session X i i 5. NC Statewide Report of Spirituous Liquor Sales (Attachment"Page 1111): Orange County ABC moved up four places to finish 13'h among 29 boards in the state with sales greater than$1 million. This was due primarily to the increase in LBD sales,an increase shared with just eight of the other top boards. The total average sales performance of the top boards was a decline of-4.22%. The sales average for all boards in the state was a decrease of-4.07%.While Orange County ABC has typically performed at 1-2% below the average number, for August, the Board experienced a decline in total liquor sales of just -1.68%, an improvement due to increased LBD sales. Total liquor sales in North Carolina in August were$159,620,198, of which Orange County ABC provided 1.56%. I i i I I Action Requested: 1. Consent Agenda Item. j 2. Review and discuss as needed. I Financial Impact: See Above Staff Recommendations/Comments: None i i Page 3 of 11 pages 0 z U N O N O O N L) m LLI M M r-I N n rL C� a) a+ M �' N O M cq N W cV N Z v Z 0 V3 a a a 0 L) v� ul J cn UJ z N N N N N N O CD CD O p N N N N N N 4 Q G G O G O O Q O G O 0 0 0 O O O C Q O Q 0 G O 0 0 0 O G o O O 0 0 O O O O O O O O O O O C7 C? 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M N m4 0 M M M Cl) CO Cl) M C+7 04 N N N CV cl N N N N w C] 0 Ln O O N O O N co a 0 LLI N O N N W Z C!� Z O U a O U V) a W J V) Lij C7 N r-I Ln C N N N N N N p Cy p O Q O N N N N N N 0 0 a a 0 0 0 0 0 C� 0 0 a a 0 0 a 0 0 0 0 0 0 0 0 0 0 0 a 0 0 0 0 0 0 0 0 0 0 0 0 0 c C 0 o C 0 0 a 0 a a a a o 0 0 0 0 0 a a 0 0 0 0 0 a 0 0 0 0 0 0 0 0 0 0 0 0 a o a a a a 0 0 0 I� C4 u7 't Ch CV rt C] a o0 1l C4 u] et M N r-1 O C+7 M M m m C'7 C7 Ch N N 04 N 04 N 04 N N N i I ' Orange County Alcoholic Beverage Control Board Comparative Statement of Net Position As of AUGUST 2025 and 2024 I Assets 2025 20M Variance Current Assets Cash-Truitt 0 - 245,741 (463,968) Cash-First Horizon 1,671.969 1,165,263 (516,716 CaitalM Bank 1,025,636 1,165,263'. 025,636 Capital Management Trust 7,025,636 6 1,0(1,325 Cash-Store Change Reserves 18,000 19;325' (1,325) Total Cash&Cash Equivalents 4.607,378t - 3.842,646 664,832 17.30% Accounts Receivable 0 2,733. (2,733) Prepaid Expenses 152,283 227,388: (75,105) Distributions(prepaid) 111,832 109,084, 2,298 Security Deposits 40,736 20,736'. 20,000 - Inventory 4,799,448 4,766.526, 32,922 0.69% Inventory(bags) 88,980 87,807'.. 1,173 Lease Asset 2,112,828 21112,828. - 7,306,157 7,327,602 (21,445) Total Current Masts 11.813,535. 11;170;i48'. 643,387 I Property&Equipment Land.Buildings&Improvements 13,188,392' 13.182,921'. 5,471 Vehicles&Equipment 2,583,574 2,465,928I 117,646 Total Property&Equipment 15,771,966'. _15,648,849' 123,117 Less:Accumulated Depreclallon 15,073,466)' (4,030,482), (442.984) Accumulated Lease Amortization (961,106). (725,685)-' (235,521) Net Property&Equipment 9,737,394 10,292,782I (556,388) Other Assets(Pension) _ Defoned Outff.Asset(OPEB) (125.909) (128,969)1. - Pension Detests/Nei Pension Asset 724,227 724,227 - Deferred Outflows of Resources 301,637 301.637 - 896,895 895.095 - Total Assets 22,44],82A. 2Z,359,&26. 22,447,824 Ali Liabilities and EquityI' Current Liabilities 2026 20M Accounts Payable Trade 1,838,825 : 1,426,704.. 412,121 28.89% Other 143,952. 122,396 21,654 _1,982,I77: 1;549;902. 433,675 2B00% Excl..Taxes 574,012' 583,192: (9,180) OlhadSeks Taxes 151,774 156,905. (5,131) Payroll Liabilities 151,361 133,441 17,920 Payroll Accraals 44,686 42,427' 2,269 Accrued Interest 8easa) 2,005. 3,076' (1.071) 923,838 919�041' 4,797 0.52% j Other Current Liabilities Net Liability(OPEB) 333,847 333,847'. Net Penton Deferral 1,681,271' 1,681,271 - Wanted Inflows of Resources(Pension) 18,437 18,437 - LeaseLlabllily(currenlportion) 216,592 233,002: (16,410) 2,250,147 2,266.567: (16,410) A,72% Long Term Liabilities - Note Payable(Find Horizon) 2,161,601 2,319,020'. (157,610) Long Term Debt Adjustment(lease) 158,864 166,81A - Lease Llabllity(long term podlon) 1,082,353. 1.305,241I (222.688) 3,400,708 3,781,115. (380,407) Dlelrlbutlons Payable to Law Enfemement 0 01 Payable loEducation 0. 0 Payable to County 0 0' - TotalCurren6'LT Liabilities 0 0, Equity Balance Beginning of the year 13,933,341 13,905,1861 28,155 Add Income(Less)Year-to-Date (42 987)' (61,176), 18,189 29.73% Balance End of the Period 13,890,354. 13,844,010'. 46,344 Total Liabilities&EquBy 22,44T.824 22,359,826: 87,999 I 7 Orange County Board of Alcoholic Beverage Control Comparative Statement of Changes in Net Position For the month of AUGUST 2025 and 2024 AUGUST AUGUST $ % Sales 2025 2024 Variance Variance Retail-Liquor Sales 2,087,111 2,161,228 (74,117) -3.43% Wine/Barrels Sales 39 183. (144) -78.69% Commercial/LBD/Mixed Beverage-Liquor Sales 404,812 373,305 31,607 8.44% Total Sales 2,491,962 2,634,716 (42,764) -1.69% Taxes Based on Gross Sales 679,610 588,716 9,106 -1.55% Net Sales 1,912,352 1,946,000 33,648 -1.73% Cost of Sales(Inc.breakage/ad)sts.) 1,252,824 1,284.356. 31,632 -2.46% Gross Profit 26.47% 659,528 2e.im 661,644 2,118 -0.32% I Payroll&Related Expenses Salaries&Wages 219,863 219.328 635 0.24% Payroll Taxes 22,035 22,794 (759) -3.33% j Emp Retirement 37,296 37,075 221 0,60% Health Insurance 38,001 43,124 (5,123) -11.88% Retiree Health Ins 14,719 14,719 0.00% Human Resources` 385 450 (65) -14.44% NC 401k 7,512 5,402 2,110 39.06% Processing fees 792 766 36 4.76% Total Payroll&Related 340,603 343,648 3,045 -0.89% Operating Expenses Board Members/Meeting/Travel/Tralning 2,162 528 1,634 309.47% Rent 4,377 4,300 77 1,79% Lease Amortization 19,627 19,627 0.00% Repairs&Malnt. (BI9gs) 1,814 3,319 (1,505) -45,34% Repairs&Maint.(Equip.) 1,511 1,929 (418) -21.67% Utilities,Telephone and Internet 12.041 12,923 (882) -6.83 Insurance-Business 9,198 8,472 726 8.57% Store Expenses,Supplies and Bags 11,440 23,017 (11,577) -50.30% TravellMlleage Reimbursement - 55 (55) -100.00% Office/Warehouse Supplies&Expenses 567 1,716. (1,149) -66.96% Ext.Maintenance Services 4,739 2,228 2,511 112.70 Contract(Service Agreements 10,172 9,821 351 3.57% Postage 442 264. 178 67.42% Professional Services(office) 8,808 2,485 6,323 264.45% Dues/Licenses/Fees 6,332 414 5,918 1429.47% Credit Card Processing/Bank fees 43,476 43,471 5 0.01% Tralning/Educatlon)Meeting 4,399 4,399 100,00% Burglar Alarm&Security 615 615 0.00% Vehicle Expense 1,167 515 652 126.60% Uniforms - 352 (352) -100.00% Interest(Debt Service) 4,819 6,143 (324) -6.30% Interest(Leases) 2,610 3,076 (466) -15.15% Cash over/short (180) 277 (457) -164.98% Contingencies/Misc. 14 21 7 -33.33% Total Operating Expenses 150,150 -144,568 5,582 3.86% Total PayrolllOperating Expenses 490,753 488,216. 2,537 0.52% Income from Operations 168,775 '178,428 (4,663) -2.68% Other Income ii Investment income 3,666 - 3,666 100.00% Miscellaneous" - - 0.00% Total Other Income 3,666 31666 100.00% Net Income Before Distributions 8.92% 172,441 seas 173;428 (987) -057% Statutory Distributions: Law Enforcement(6%) 16,667 15,333 1,334 8.70% Alcohol Rehabilitation&Education(7%) 21,750 24,250 2,500 -10.31% Total Statutory Distributions 38,417 39,883. (1,166) -2.95% Net Income Before Profit Distribution 134024 133845 179 0.13% Profit Distribution: Orange County-General Fund 73,467 70,000 3,467 4.96 Not Income(Loss)before deprec. 2.43% 6D,557 zszsa 63,845 (3,288) -5.16% depreclvdon(non-budget Item) 40,641 40,867 (226 -0.55% 19,916 22,978 (3,062) -13.33% (netprofltpomentage) 0.80% 0.91%Year to Data Sales Comparison (current) (current) Sales FY 2026 FY 2025 _Change % Retail Liquor 3,949,420 4,070,726 1 (121,306) -2.98% Wine Sales 378 280 1 98 35.00% LED Sales 687,232 079,698 7,634 1.11% Total Sales 4,837,030 4.750,704 1 113,674 -2.39% Net Income fYTD) 42 987 61,176 18,189 -29.73 -0.93% -1,29% 8 Orange County ABC Board Budget to Actual Comparison FY 2026 For thePscalyear ending 0613012026 AUGUST 2026 Balance Sales 2025 YTD Budget Remelting Remelting Liquor Sales 2,087,111 3,949,420 25,950,000 22,00,580 8478% Wine/Mixer 39 378 500 122 24.4 % 1 404,812 687,232 4,650,000 3,962,768 85.22% Gress Soles 2,491,962 4,637,030 30,600,500 25,963,470 84.85°7a Taxes based on gross sales 579,610 1,075,043 7,108,495 6,033,452 84.88% Net Sales 1,912,352 3,561,987 23,492,005 19,930,018 84.B4% Cast of Selo.dnnwaing i...tar,ed)uslmenu) 1,262,024 2,370,780 15;942,865 13,572,085 8613% Grass profit 659,628 1,191,207 7,549,140. 6,357,933 84.22% j Payroll and Related Expenses benchmark Salaries and Wages 219,863 -030,595 2,755,670 2,325,075 84.37% 83,34% Payroll Taxes 22,035 36,962 205,675 163,713 82.03% Retirement 37,296 62,806 340,090 277,284 81.53% Group Health Insurance 38,001 77,708 529,025 451,317 85.31% Retiree's Group Insurance 14,719 29,438 185,000 155,562 84.09% li Human Resources 385 1,111 10,000 8,889 88.89% 401k 7,512 12,564 67,000 54,436 81.2594 Processing fees 792 1,559 9,850 8,291 84.17% Total payroll related expanses 340,603 652,743 4,102,310 3,449,557 84.09% Operating Expenses Board MemberalMeeting/Travall"raining 2,162 3,461 10,200 6,739 66.07% Rent 4,377 8,754 58,435 49,681 85.02% Lease Amortization 19,627 39,254 235,525 196,271 83.33% Repairs&Maintenance-Bldgs 1,814 6,377 44,000 37,623 85.61% Repairs&Malnenance-Equip. 1,511 4,063 23,000 19,937 82.33% Utilities,Telephone,Internet 12.041 26,237 125,000 98,763 79.01% Business Insurance 9,198 18,396 113,785 95,389 83.83% Store Supplies,Bags and Expenses 11,440 24,362 155,000 140,638 85.24% Employee Travel 0 Soo Soo 100.00% Office Supplies&Expenses 567 1,242 20,000 18,758 93.79% Malnlenance5ervlces 4,739 7,015 28,000 20,985 74.96% Service,Agreements(Data/HVAC) 10,172 19,982 122,000 102,018 83.62% Postage 442 - 872 3,900 3,028 77.64% Professional Fees(effics) 8,808 12,100 19,800 7,700 38.89% Dues&Subscriptions 6,332 6,833 5,500 (1,333) -24.24% Credit Card Processing 43.476 82,493 535,000 452,507 84,58% Training and Education 4,399 5,399 10,000 4,601 46.01% Burglar Alarm and Security $15 1,230 7,500 6,270 83.60% li Vehicle Expense 1,167 2,201 15,000 12,799 85.33% Uniforms 0 31000 3,000 100.00% Debt Service(interest expense) 4,819 9,353 54,315 44,962 82,78% Interest(Leases) 2,610 5,260 3D,000 24,740 B247% Cash over/short (180) (1,179) 500 1,679 33580% Contingencies/Miser 14 '-34 500 466 93.20% Total operapng expenses 150,1W 283,739 1,630,460 1,346,721 82.60% Total OperatinglPeyroll Expenses 490,763 936,482 6,732,770 4,796,288 83,68% Income from Operations 168,775 254,726 1,8161371 1,561,646 86.98% Other Income Interest Income 3,666 7,318 30,000 22,682 76.61% Miscellaneous 20 1,500 1,480 98.67% li Total Other Income 3,666 7.338 31.500 24,162 76.70% Net income Before Profit Distributions: 172,441 262,063 1,847,871 11535,808 85.82/a Statutory Distributions Lew Enforcement 16.667 `33.334 200,000 166,666 83.33% Alcohol Rehab&Ed 21,750 43,500 261.000 217,500 83.33% Total Statutory Distributions 38,417 76,834 461,000 384,166 83.33% Net Income Before Profit Distribution 134.024 185,229 1,3B6,871 1.201,642 86.64% Profit Distribution Orange Count¢Gen Fund 73,467 -146,934 881,800 734,566 83.33% Working Capital Rotalnodf0hango In Not Position: IME57 38,295 506,271 466,976 92.42% OepedcWa non-fsatr ul Rem) aeoll 81,282 IZ465 19.916 (42.987) 492,806 I Capital Outlav Month YTO. Budget sudxetremaming Property purchase 0 0 300.000 300,000 100.00% Capital Receipts Appropriated fund balance (13,184) (26,663) (456,855) (430,2021 94,17% I Debt Service lorincipall First Horizon(Mebane) 13,184 26,653 156.865 130,202 83.01% 9 Orange County Board of Alcoholic Beverage Control Comparative Statement of Monthly and Year-to-Date Retail Sales by Store For the month of AUGUST 2025 and 2024 Monthly Liquor Sales/YTD Sales Ranking Retail Sales rsrom numbed 08/01125-08/31/25 08/01/24-OB/31/24 difference %increase by sales Hillsborough(1) 150,218. 169,431 (18,213) -10.81°% 7 Rams Plaza(2) 352,304 382,392 (30,088) -7.87% 2 Chapel Hill North(3) 253,074 257,531 (4,457) -1.73% 5 Mebane(4) 295,436, 290,203 5,233 1,80% 4 Meadowmont(5) 163,995I. 180,482 (16,497) -9.14% 6 Eno/Durham(6) 116,216 120,822. (4,606) -3.81% 8 Carrboro(7) 368,916. 370,759 (1,843) -0.50% 1 Southern Village(8) _ 74,651'. 75,388' (737) -0.98% 9 Oakdale(10) 312,311 315,220 (2,909) -0.92% 3 2,087,111, 2,161,228 174,117) -3.43% LBD Rams Plaza(2) 196,773 204,062 (7,289) -3.57% 1 Chapel Hill North(3) 14,327: 3,548, 10,779 303.80% 4 I Mebane(4) 6,024' 6,145'. (121) 100.00% 6 Meadowmont(5) 11,896 16,310. (4,414) -27.06°% 5 Carrboro(7) 100,649' 76,527' 24,122 31,52% 2 Southern Village(8) 5,517 2,988'. 2,529 84.64% 7 Oakdale(10) 69,626' 63.,725'. 5,901 9.26% 3 404,812.. 373,305. 31,507 8.44% TOTAL 2,491,923'. 2,534,533.. (42,610) -1.68% Total Bottles Sold 08/01/25.08/31/25 08/01/24-08/31/24 "Minis"(50 ml) 65,142 68,316'. (3,174) -4.65% Retail 81,229' 81,996 (767) -0.94% LBD 17,684. 14,793. 2,891 19.54% 164,OS5 - 165,105' . (1,050) -0.64°% I I Year-to-Date Liquor Sales Ranking Retail Sales irore number) 07/01/25-03/31/25 07/01/24-08/31/24 di erence %increase by sales Hillsborough(1) 296,799. 320,370 (23,571) -7.36% 7 Rams Plaza(2) 636,685' 685,366' (48,681) -7.10% 2 j Chapel Hill North(3) 485,678' 497,187 (11,509) -2.31% 5 Mebane(4) 570,442' 564,687- 5,755 1.02% 4 Meadowmont(5) 306,850' 339,234, (32,384) -9.55% 6 Eno/Durham(6) 227,749 231,210 (3,461) -1.50% 8 Carrboro(7) 660,701. 676,604 (15,903) -2,35% 1 Southern Village(8) 143,041'.. 143,095. (54) -0.049/ 9 Oakdale(10) 621,475' 612,973 8,502 1.39% 3 3,949,420' 4,070,726. (121,306) -2.98% I LBD 07/01/25.08/31/25 07101/24-08/31/24 Rams Plaza(2) 308,336 349,117. (40,781) -11.68% 1 Chapel Hill North(3) 20,599: 5y685: 14,914 262.34% 5 I Mebane(4) 15,414. 13,150. 2,264 17.22% 6 Meadowmont(5) 24,098' 26,275. (2,177) -8.29% 4 Carrboro(7) 186,994 159,135j 27,859 17.51% 2 Southern Village(8) 11,770 5,604 6,166 110.03% 7 Oakdale(10) 120,021 120,732 (711) -0.59% 3 687,232 679,698. 7,534 1.11% TOTAL 4,636,652'. 4,750,424' (113,772) -2.39% 10 00 rn a o a al 0) Ch 00 a o N r rq L ae 00 - LO � M -1 0 a r- LrS M1 al W M d O ri d al al 1l 00 d W N n rV Ln d O 00 ri ri lb d Ol ri O N M1 N 00 d N .-i T ri n ri to D O to DD Ln N N !, n m ai al lfl N l0 r-L N L1's m N O 0 O ❑ ri d r LD M N N rV lD O M ei V cn N N M r� T O N c7 oo O m m rr1 M IT d N 00 U C r-i LD N Ln M1 Ln m O M1 00 n O M1 M1 V V Lfl ill n m N N Lo o lO o0 M N ul d o� N " O d' of d d d 00 m O m ri l0 m of h ri M1 M1 Ln ri Lo d m ri O 0o n d to h ll C O1 ll rl M1 Lr 00 N " ll O lD l0 Cl 14 a1 n N 00 C C Lfl al 00 Lr O 00 ai d d O � N' fi r m t6 h d m .-i PV O N u3 *-i in V N N d Ln M1 O M 00 m tD -q 00 00 lfl d m tD N d O d 0 N n M1 O 00 Rr N M M M r` N M1 14 d M1 N m 00 d m LD M1 0 rrl Ol N ri M N rry ul N .-i trl M ri r-1 ri O r Cl) Lrl tD N d � w d O cr Dl N ri ri N C7 M1 d M 00 d al N to N Lo m rn O a d d N m .-i d N al N M N ri m d Ln m LD G r, M h oo N M1 Ln oo M1 m al d N iD d M1 d to d N O d O 0 0 d N al d .--I Lrl Od h h lD Ln N GO M N W M1 u'1 N �-1 O N ID 01 O N M1 N m o0 w rll Lo ri d lO d' lD d Lo ai l0 Ln ri d N ri al Ln M1 oo O O C) iG m to O d rn n O d d N N ri al M M ri LD d rV Ln O h n M1 M O d N to 0o 00 s` ll of of M1 lD N C Ln d C to N Ln Lo ul n n 13 al 00 V M l0 Lrl in Ln rrl r r ri M m Q m oo LD �D Ln to Ln V m m N rV N" N N N N ri ri ri ri ri rii ri ri ri ri ri ei [V 1D' F" N ri .-i to d ri 0 z Ln n N N rV ri Ln rl CD N N N Ol N Ln Ln N O O LD 00 m 00 r, LD 00 r� m d ri d NC) ri M N N Lo ri r- r- m M La r, LO a d lD Na) O r, r, N M 00 CD r, N CD r, d M rV fy <0 n r) 4 o d lO .-i La Lr r, p� 1r1 ri N 00 M1 L .-i .-i al N M1 N c� !n O M "! 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September 23, 2025 Agenda Item # Regular Session X Closed Session Presenter/Information Contact: Office Staff Subject: Management Updates as of September 18, 2025, 1. Law Enforcement* Law enforcement reports will be available at the meeting 2. Meadowmont Updates The Meadowmont store lease renews in April 2026, and we are weighing our options for renewal or relocation. Updated info will be covered in the meeting. 3. B Hawk Distillery tour We had 2 tours of the B Hawk Distillery in Southern Pines September 17th & 18th 4. Cedar Grove Store Rezoning Timellne The process for the Rezoning of the property has reached stage 2 with the official filing on August 8. Upcoming tentative dates below. 8.15 Orange County Accepts or Rejects the packet. ! Once decided a neighborhood meeting date will be established. 9-4 Earliest possible Development Advisory Committee meeting Mid-October Neighborhood meeting 11-5 Earliest possible Planning Board Recommendation ! January Earliest possible Public Hearing ! I 5. Kentucky Trip 2026 We have a trip scheduled to participate in the first round of Woodford Reserve Double Oaked Single Barrel selections. This trip will be October 14-18 and will also include Maker's Mark, Limestone Branch, Angel's Envy, Old Forrester, Michter's, Buffalo Trace, Heaven Hill (Elijah Craig), Jim Beam, Bulleit and Wild ! Turkey. Angela, Tony, Melvin, Judson, and Tim are going and we will pick barrels at 5 distilleries bolded above. I ! i I i I I Page 1 of 1 pages ORANGE COUNTY ABC BOARD Proposed Agenda for Open Session Tuesday October 21, 2025, 10:00am Location: 601 Valley Forge Road Hillsborough,NC 27279 Scheduled attendees: Judson Williamson, Board Chair Tony DuBois, General Manager j Melvin Green IIi,Vice Chair Angela Willoughby,Assistant GM Mike Zito,Member Ron McCoy, Finance Officer Tim Feeney,Member Julie Mebane,Board Secretary Jennifer Sykes, Member Rhonda Ashe, Human Resources Earl McKee,BOCC Liaison i 1. Call open session meeting to order. • The Mission of the Orange County ABC Board and our employees is to serve our locality responsibly by controlling the sale of spirituous liquor,returning profits to Law enforcement,Alcohol Education, and the County Fund while providing excellent service in customer friendly,modern, and efficient stores. • Does any member of the Board have a conflict of interest or any condition or fact that might create the appearance of a conflict of interest with respect to any matters on today's agenda? I 2. Discuss proposed agenda, revise as needed and adopt the agenda. i, 3. Minutes of Open meeting September 23, 2025 i 4. Consent Agenda: September 2025 Financial Reports: i. Comparative Statement of Net Assets ii. Comparative Revenue and Expenses for September iii. Actual-to-Budget Comparison for September 2025 iv. September 2025 and Year-to-Date Retail sales V. Statewide sales report i i 5. Management Updates 6. Closed Session if needed I 7. Board Comments 8. Motion to adjourn i i i i I, I i I it i ORANGE COUNTY ABC BOARD r Open Meeting Board Minutes j Tuesday, September23, 2025 10:00 a.m. Location: 601 Valley Forge Road Hillsborough,NC 27278 I Scheduled Attendees: Judson Williamson, Board Chair Tony DuBois, General Manager Melvin Green III, Vice Chair Angela Willoughby, Assistant GM Mike Zito, Member Ron McCoy, Finance Officer Timothy Feeney, Member- Julie Mebane, Board Secretary Jennifer Sykes, Member Rhonda Ashe, Human Resources Earl McKee, BOCC Liaison-Absent Mason Barringer, CPA Lorin Hartley, CPA i Call to order: at 10:00 am, a quorum was present and Mr. Williamson, Board Chairman, called the Board Meeting to Order. i� Mr. Williamson read the Mission Statement: The Mission of the Orange County ABC Board and our employees is to serve our locality responsibly by controlling the sale of spirituous liquor, returning profits to Law enforcement,Alcohol Education, and the County Fund while providing excellent service in customer friendly, modern, and efficient stores. Mr. Williamson read the Conflict-of-Interest Statement. The question was asked: does anyone have a conflict of interest with respect to any matters on the agenda?All present said nay. Mr. Williamson read the Mission Statement: The Mission of the Orange County ABC Board and our employees is to serve our locality responsibly by controlling the sale of spirituous liquor, returning profits to Law enforcement, Alcohol Education, and the County Fund while providing excellent service in customer friendly, modern, and efficient stores. Mr. Williamson read the Conflict-of-Interest Statement. The question was asked: does anyone have a conflict of interest with respect to any matters on the agenda? All present said nay. I Approval of the Open Meeting Agenda: Ms. Sykes made a motion to approve the agenda, Dr. Feeney seconded the motion and the vote carried. i I i I I i i Minutes of the open session August 19, 2025 were presented. Ms. Sykes made a motion to approve the open session minutes as presented; Mr. Zito seconded the motion and the vote carried. AUDIT: Audited Financial Statements for Fiscal Year 2025 were presented by Mr. Barringer and Ms. Hartley. Financial implications due to the application of GASB (Government Accounting Standards Board) conventions related to lease assets and liabilities (GASB 87), the Board's portion of state pension assets and liabilities (GASB 68) and retirees' other post-employment benefits (OPEB) liabilities (GASB 74n5) were discussed. However, the opinion of the auditors, the financial statements of the Board "present fairly, in all material respects, the financial position of the Board" as of June 30, 2025. Consent Agenda: August 2025 Financial Reports: • Comparative Statement of Net Assets • Comparative Revenue and Expenses for August, 2025 • Actual-to-Budget Comparison for August, 2025 • August 2025 and Year-to-Date Retail sales • Statewide sales report Discussion was held. Ms. Sykes made a motion to approve the August Consent Agenda; Mr. Green seconded the motion and the vote carried. i I Management Updates: j Law Enforcement Reports were presented by Mr. DuBois Meadowmont Updates- The Meadowmont store lease renews in April 2026 and we are weighing our options for renewal or relocation. j BHAWK Distillery Tour- We had two tours of the BHAWK distillery in Southern Pines l on September 17' and 18t''. I I Cedar Grove Store Rezoning Timeline- We have reached stage 2 of the rezoning process with the official filling on August 8". The upcoming tentative dates are as follows: 8-15-25-Orange County accepts or rejects the packet. Once decided, a neighborhood meeting date will be established. 9-4-25-Earliest Possible Development Advisory Committee meeting. Mid-October- Neighborhood meeting. 11-5-25- Earliest Possible PIanning Board Recommendation. January 2026- Earliest Possible Public Hearing Kentucky Trip 2025- We have a trip scheduled to participate in the first round of Woodford Reserve Double Oaked Single Barrel selections. This trip will be October 14'- 18" and will also include Maker's Mark, Limestone Branch, Angel's Envy, Old Forrester, Michter's, Buffalo Trace, Heaven Hill, Elijah Craig, Jim Beam, Bulleit and Wild Turkey. Angela, Tony, Melvin, Judson and Tim are going and will pick barrels at five of the distilleries. Board Comments: Mr. Green thanked Ron and Julie as well as store and warehouse staff for their work during the entire audit process. Mr. Williamson thanked Tony for getting the tours lined UP. At 11:13am Ms. Sykes made a motion to adjourn, Mr. Green seconded the motion and the vote carried. Meeting adjourned. hair's Signature and Date Bo d Secretary's Signature and Date ORANGE COUNTY ABC BOARD —AGENDA FORM Meeting Date: October 21, 2025 Agenda Item # Regular Session X Closed Session Presenter/Information Contact: Tony DuBois Subject: "General Manager Reports as of 10/17/2025" 1. Law Enforcement Reports Individual Law enforcement reports will be available at the meeting. 2. Eno Store Vandalism The Eno store had a rock thrown through the window and they caught the perpetrator. Nothing was stolen. I 3. Kentucky Bourbon Trip The GM, Assistant GM, and several board members went to Kentucky to purchase Bourbon Barrels and go on distillery tours. Information from the trip will be shared at the meeting. 4. Meadowmont Lease extension We are going to extend the lease at Meadowmont for 5 more years, which will take us to April 30 2031. 5. Community meeting for potential Cedar Grove location The meeting will be scheduled before the November board meeting and the board will get a follow up email about it. i ,i Page I of 1 pages i State of North Carolina Alcoholic Beverage Control Commission ABC Law Enforcement Monthly Report GS 18B-501(f1) e. Board: Orange County Reporting Month/Year: Sep-25 r l4 Qunra Regulatory Activity and Training Violations Reports Submitted to ABC Commission 2 Total Number of Offenses Contained in Reports 3 Sell to Underage Campaign Checks 0 Permittee Inspections 3 Compliance Checksl 0 Seller/Server Trainingi 2 Alcohol Education 0 ABC Law Violations At Permitted Away From Permitted Establishment Establishment Sell/Give to Underage 0 0 Attempt to Purchase/Purchase by Underage 0 0 Underage Possession 0 10 Unauthorized Possession 0 0 Sell/Give to Intoxicated 0 0 All Other Alcohol Related Charges 01 35 Total: Controlled Substance Violations At Permitted Away From Permitted Establishment Establishment Felony Drug Related Charges 0 0 Misdemeanor Drug Related Charges 0 0 Total: e I Other Offenses At Permitted Away From Permitted Establishment Establishment Driving While Impaired 0 0 All Other Criminal Charges 0 0 Total: a TOTAL CRIMINAL CHARGESAMENIM Agencies Assisted Assistance Provided to Other Agencies 0 I i i ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: October 21, 2025 Agenda Item 44 Regular Session X Presenter/Information Contact: Ron McCoy Subject: SEPTEMBER 2025 Monthly Financial Reports Attachment(s): Attachment"Sales Comparisons July to December(2020-2025)". 1. Attachment "Comparative Statement of Net Position for SEPTEMBER 2025/2024." 2. Attachment"Comparative Statement of Changes in Net Position for SEPTEMBER 2025/2024." 3. Attachment"Budget to Actual Comparison FY 2026." 4. Attachment"Comparative Statement of Monthly/Year-to-Date Retail Sales by Store." 5. Attachment"NC Statewide Report of Spirituous Liquor Sales." Brief Summary/Explanations: Sales Comparisons July to December (2020-2025)" (Page 3): I First Quarter Summary: With retail store sales of liquor ($1,847,372) down -3.27%, LBD/commercial sales ($374,771) down -3.26%, and wine/barrel sales of$26 (-50%), FY 2025 posted the lowest September sales period ($2,222,143) since 2020. While sales for October 2025 have been brisk, sales have generally remained 34%below those of FY 2024. 1. Comparative Statement of Net Position for September 2025 (Attachment"Page 4"): Cash held by the Board in September totaled$3,775,244, up $162,365 (4.49%) from the previous year. Inventory levels ($4,810,456) remained down(-330,694, -•6.43%), a cost-savings measure also reflected in the decrease in accounts payable ($1,234,451, -$363,826, -22.76%). The balance of the note payable on the Store 004 (Mebane) loan($2,148,290) declined -$158,009 (-6.85%). Year to date/first quarter income for the year(-$86,634) decreased -$27,237 (45.86%). j i 2. Comparative Statement of Changes in Net Position for September 2025 to 2024 (Attachment"Page 5"): Retail sales for September($1,847,372) decreased-$62,407 (-3.27%)while LBD sales ($374,771) declined-$12,633 (-3.26%). Gross profit after cost of goods and taxes paid by the Board was $535,132, down-$62,536 (40.46%). Total payroll expenses ($296,008) were down-$16,592 (-5.31%), due primarily to decreases in health insurance (-$5,713), retiree OPEB expenses (49,421) and NC 401k(-2,910). j Total operating expenses ($133,867)were up $1,064, +0.80%). Increases in equipment repairs (+$6,863) and service agreements (+$4,448)were offset by savings in credit card fees (46,920) and utilities (42,618). Income after depreciation was a loss of-$43,648, down-$45,427 from the previous year. I i Page 1 of 8 pages ORANGE COUNTY AEC BOARD—AGENDA FORM Meeting Date: October 21, 2025 Agenda Item#4 Regular Session X 3. "Actual to Budget Comparison FY 2026" (Attachment"Page 6"): I After the first quarter of the fiscal year, sales were trending approximately -2.58% below i those projected. Payroll expenses were approximately -1.87% below those anticipated. Total operating expenses were 0.61% above those expected. While income for the year/working capital retained (after depreciation) was significantly lower than projected for the year,the bulk of the Board's income will be realized during the second quarter holiday period. i 4. "Comparative Statement of Monthly/Year-to-Date Retail Sales by Store" (Attachment"Page 711): Chapel Hill North (Store 003) had the greatest decline in retail sales revenues (-$18,217), although Meadowmont(5) saw the largest percentage decline (-$13,760, -8.53%). Mebane(Store 004)increased sales (+$3,916,up 1.60%)as did Eno (6),up $3,284 (3.21%) and Southern Village (8), up $1,341 (2.03%). Ram's Plaza(Store 002) experienced the largest decline in LBD sales (-$31,288, -4.84%), followed by Chapel Hill North (3), up $6,679 (82.64%). Carrboro (7) experienced a substantial increase in LBD sales, up $14,532 (17.61%) Total bottles sold for the month(150,605) decreased -2,587 (1.69%) from the previous year. Year-to-date/first quarter retail sales declined -$183,712, (-3.07%)while LBD sales decreased -$5,100 (448%). 5. NC Statewide Report of Spirituous Liquor Sales (Attachment"Page 8"): Of the 27 boards posting sales greater than one million dollars,only five had sales decreases. Of the eight boards with sales greater than two million, Catawba County ABC's sales declined -4.81% followed by Orange County ABC (in 14"'place)with-3.27%. The average variance for the top boards was an increase of 2.43%. The average variance for all 171 boards was an increase in retail sales of 2.36% and LBD sales of 5.42% for a net increase of 3%. j I i Action Requested: 1. Consent Agenda Item. 2. Review and discuss as needed. Financial Impact: See Above Staff Recommendations/Comments: None Page 2 of 8 pages I u o 0 z tl] N C N N a N U W } (n co LD M O N n n M �_ N N p Lo N N z N O �J} a a E O U a N W J a a (Y) N Ln o N N N N CV CD O CD O C7 NNN . N N 0 O O 0 0 0 a 0 O Q O Q 0 0 0 0 0 a 0 0 0 0 0 Q 0 0 0 0 O O O O 0 0 0 0 C C C 0 C 0 0 0 0 C C a a o 0 Q 0 a O O O Q O O © O O O O O O O O C O O O O O O O O O 0 0 O O O O O 0 Q O O f� IG u7 It M N rr O m Q Ih (O LQ V M N - O M M co M M M m U) N N N N 04 N N N N N "- Orange County Alcoholic Beverage Control Board Comparative Statement of Net Position As of SEPTEMBER 2025 and 2024 Assets 2025 2024 Variance Current Assets Cash-Truist 0 493,730 (493,736) Cash-First Horizon 1,054,643 0 1,064,643 Cash-5/3 Bank 1,673,453 1,160,396, 513,058 Capital Management Trust 1,029,148 1,940,749. (911,601) Cash-Store Change Reserves 18,000 18.000', - Total Cash&Cash Equivalents 3,776,244 3,612,079'. 162,366 4.49% Accounts Receivable 0' 8,476, (3,476) Prepaid Expenses 137,345. 210,491. (73,146) Dlstrlbutions(prepaid) 0. 0 Security Deposits 40,735 20,736+. 20,000 Inventory 4,810,465. 5,141,150. (330,694) -6.43% Inventory(bags) 84.618. 79,256 5,362 Lease Asset 2,112,828, 2,112,828 - 7,185,983. 7,667,937' (381,964) Total Current Assets 10,961,227: 11,160616'. (219,689) Property&Equipment Land,Buildings&Improvements 13,188,392 13,182,921- 6,471 Vehicles&Equipment 2,686,666 2,468,018. 118,648 Total Property&Equipment 15,775,058. 15,650,939' 124,119 Less:Accumulated Depreciation (5,113,412) (4,671,384)I (442,028) Accumulated Lease Amortization (980,732) (746,211). (236,621) �. Net Property&Equipment 9,680,914 10,234,344'. (553,430) Other Assets(Pension) Deferred Outflow A99et(OPEB) (21,808)' (128,969), 107,161 Pension DeferralslNet Pension Asset 590,591 724,227 �. (133,636) Deferred Outflows of Resources 323,499 301,637 21,862 892,282 896,895.' (4,613) Total Assets 21,834,423 22,312,055'. 21,534,423 Liabilities and Equity Current Liabilities 2025 2024 �, Accounts Payable Trade 1,143,600 1,486,797. (343,197) j Other 90,979'. 111 480, (20,501) 1.234.579 1.698.277? (363,698) -22.76% Excise Taxes 513,050 631,344' (18,294) Other/Sales Texas 134,384.. 138,8071 (4,423) Payroll Liabilities 128,622. 124,249, 4,373 Payroll Accruals 61,316 84,747 6,569 Accrued Interest(lease) 1,928. 3,0W (1,110) 839,300 852,185' (12,886) -1.51% Other Current Liabilities - NetLlzbility(OPEB) 259,060' 333,847' (74,797) Net Pension Deferral 1,795,523 1,681,271! 114,252 Deferred Inflows of Resources(Pension) 13,608 18.437 (4,829) Lease Liability(current portion) 211,181 233630 (22,456) 2,279,362 2.267,194 12,168 Long Term Liabilities Note Payable(First Horizon) 2,148,290 2,306,209. (158,009) -6.85% Long Term Debt Adjustment(lease) 156,854 166,864. - Lease Liability(long term portion) 1,073,968 1,285,457i (211,489) 3.379,112 -3,748,610,. (369,498) Distributions Payable to Law Enforcement 0 0. - j Payable to Education 0 0' - Payable toCounty 0 a9. Total CurrennLT Liabilities 0 0'. Equity Balance Beginning of the year 13,888,704 13,905,186'. (16,482) Add Income(Loss)Year-to-Dale (86634) (59,397)', (27,237) -46.86% Balance End of the Period 13002,070 13,045.769: (43,719) Total Liabilities&Equity 21,534,423 22,312;056 (777,632) I 3 i Orange County Board of Alcoholic Beverage Control Comparative Statement of Revenues,Expenses and Changes in Net Position For the month of SEPTEMBER 2025 and 2024 SEPTEMBER SEPTEMBER $ % Sales 2025 2024 Variance Variance Retall-Liquor Sales 1,847,372 1,909,779 (62,407) -3.27% Wine/Barrels Sales 26 52 (26) -50.00% Commerclal/LBD/Mixed Beverage-Liquor Sales 374,771 387,404 12,633 -3.26% Total Sales 2.222,169 2,297,236 (75,066) -3.27% Taxes Based on Gross Sales 518,041 536,388 18,347 -3.42% Net Sales 1704,128 1,760847 56,719 -3.22% Cost of Sales(Inc.breakage/adjsts.) 11168,996 1,163,179 5817 0.50% Gross Profit 24.08% 535,132 597,668 62,536 -10.46% Payroll&Related Expenses Salaries&Wages 203,441 202,868 573 0.28% Payroll Taxes 14,655 15,154. (499) -3.29% Emp Retirement 25,011 24,174 237 0.96% Health Insurance 40,502 46,215 (5,713) -12.36% Retiree Health Ins(OPEB) 5,298 14,719 (9,421) -64.01% Human Resources/Other 1,307 230 1,077 468.26% NC 401k 5,007 7,917 (2,910) 36.76% Processing fees 787 723 64 8.85% Total Payroll&Related 13.32% 296008 '312,800 16,592 -5.31% I i Operating Expenses Board Members IMeeting/TmvelTi7aining 931 425 506 119.06% Rent 4,377 4,300 77 1.79% Lease Amortization 19,627 19,627 - 0.00% Repairs&Maint. (Bldgs) 2,462 951 1,511 158,89% Repairs&Maim.(Equip.) 7,338 475 6,863 1444,84% Utilities,Telephone and Internet 7,525 10,143 (2,618) -25.81 Insurance-Business 9,198 8,472 726 8.57% j Store Expenses,Supplies and Bags 15,416 15,814 (398) -2.52 Travel/Mileage Reimbursement - - 0.00% OffcelWarehouse Supplies&Expenses 1,709 2,254 (545) -24.18% Ext.Maintenance Services 3,203 2,141 1,062 49.60% ContmctiService Agreements 14,203 9,755 4,448 45.60% Postage 303. 400 (97) -24.26 Professional Services(office) 1,697 1,835 (138) -7.52% Dues/Licenses/Fees 501 414 87 100.00% Credit Card Processing/Bank fees 34,864 41,656 (6,792) -16.30% Tralning/Educatlon/Meeling 1,214 1,312 (98) -7.47% Burglar Alarm&Security 616 615 0.00% Vehicle Expense 1,609 3,670 (2,061) -56.16% Uniforms 0.00% Interest(Debt Bowles) 4.791 5,282 (491) -9.30% Interest(Lenses) 2,571 3,038 (467) -15.37% 1 Cash over/short (206) 208 (414) -199.04 Contingencles/Mlsc. 81 16 97 -606.26 Total Operating Expenses 6.02% 133,867 132,803 1,064 0.80% Total Payroll/Operating Expenses 429,875 445,403 15,528 -3.49% Income from Operations 105,257 152,265 (47,008) -30.87 i i Other Income Investment income 3,612 - 3,512 100.00% Miscellaneous* 106 106 100.00% Total Other Income 3,618 - 3,618 100.00% Net Income Before Distributions 4.90% 108,875 152,265 (43,390) -28.60% Statutory Distributions: Law Enforcement(5%) 16,666 16,334 1,332 8.69% Alcohol Rehabilitation&Education(7%) 21,750 24,260 2,500 -10,31% Total Statutory Distributions 38,416 39,584 (1,168) -2.95% Net Income Before Profit Distribution 70,459 112.681 42,222 -37.47 Profit Distribution: Orange County-General Fund 73,466 70,000 3,466 4.95 Net Income(Loss)before depr -0.14% 3,007 1.86% 42,681 (45,688) -107.05% depreciation(non-budget item) 40,641 40,902 261 -0.64 (43,648) 1,779 (46,427) (net profit percentage) .1.96% 0.08% j Year to Date Sales Comparison (current) (current) _ Sales FY 2026 FY 2025 Change Retail Liquor 5,796,793 5,980,605 (183,712) -3.07% Wine Sales 404 332 72 21.69% LBD Sales 1,062,003 1,067,103 5,100 -0.48% Total Sales 6,859,200 7,OA7,940 188,740 -2.68% Net Income(YTD) 86,634 593 27,237 45.86% -f.26% -0.0.84% 5 Orange County ABC Board Budget to Actual Comparison FY 2026 For the fiscal year ending 0613012026 SEPTEMBER 2026 Balance % Sales 2025 YTD Budget Remelurg Remaining Uquor Sales 1,,847,372 5,796,792 25,950,000 20,153,208 77.66% j Wine/Mixer 26 404 Soo 96 19,20% LBD 374.771 1,062,003 4,650,000 3,587,997 77.16% Grosaseles 2,222,169 6,859,199 30,500,50D 23,741,301 77.58% Taxes based on gross sales 618.041 1,593,084 7,106,495 5,515,411 77.69% Net Sales 1,704,128 5,266,115 23,492,005 18,225,890 77.58% Cost of Sales dnclud1n91nrenm,ysaluslmeme) 1,168,996 3,539,776 15,942,865 12,403,089 77.80% Gross Profit 5351132 1,726,339 7,549,140 5,822,801 77.13% Payroll and Related Expanses I I benchmark Salaries and Wages 203,441 634,036 2,755,670 2,121,634 76.99% 75.00% Payroll Taxes 14,655 51,617 205,675 134,058 74.90% Retirement 25,011 87,817 340,090 252,273 74,18% Group Health Insurance 40.502 118,210 529,025 410,815 77.66% Retiree's Group Insurance 5,298 $4,736 18$000 150,264 81.22% Human Resources 1,307 2,418 10,000 7,582 75.82% 401k 5,007 17,571 67,000 49,429 73.77% Processing fees 787 2,346 9,850 7,504 76.18% Totepayeall related expenses 296,008 948,751 4,102,310 3,153,559 76.87% Operating Expenses Board MemberslMee6ngl7mVelrEmining 931 4,392 10,200 5,808 66.94% Rent 4,377 13,131 58,435 45,304 77.53% Lease Amorthatlan 19,627 58,881 235,525 176,644 75.00% Repairs&Maintenance-Bldes 2,462 '8,839 44,000 35,161 79.91% Repairs&Maintenance-Equip. 7,338 11,401 23,000 11,599 60.43% Utilities,Telephone,Internet 7,526 33,762 125,000 91,238 72.99% Business Insurance 9,198 27,594 113,785 86,191 75.76% Store Supplies,Bags and Expenses 16,416 >,39,779 165,000 125,222 75.89% Employee Travel - 0 Soo Soo 100.00% Office Supplies&Expenses 1,709 2,951 20,000 17,049 85.25% Maintenance Services 3,203 10,218 28,000 17,782 63.51% Service Agreements(Data/HVAC) 14,203 34,185 122,000 87,815 71.98% Postage 303 1,175 3,900 2,725 69.87% Professional Fees(office) 1,697 13,797 19,800 6,003 30.32% Dues&Subscriptions 501 7,334 5,500 (1,834) -33.35% Credit Card Processing 34,864 117,357 535,000 417,643 78.06% Training and Education 1,214 6,613 10,000 3,387 33.87% Burglar Ala on and Security 615 1,845 7,500 5,655 75.40% Vehicle Expense 1,609 3,810 15,000 11,190 74,60% Uniforms - 0 3,000 3,000 100.00% Debt Service(interest expense) 4,791 14,144 54,315 40,171 73.96% Interest(Wases) 2,571 -7,831 30,000 22,169 73.90% Cash over/short (206) (1;385) 500 1,885 377.00% Contingencies/Mist. (81) 147J 500 547 109,40% Total operating expenses 133,867 417,6061 1,630,460 1,212,854 74.39% Total Opomting/Payroll Expenses 429,875 1,305,3571 5,732,770 4,366,419 70.17% Income from Operations 105,257 359,982 1,816,371 1,456,389 80.18% Other Income Interest Income 3.512 10,830 30,000 19,170 63.90% Miscellaneous 106 127 1.600 1,373 91.53% Total Other Income 3,618 10,957 31500 20,543 85.22% Net Income Before Profit Distributions: 108,876 370,939 1,847.871 1,476,932 79.93% Statutory Distributions Lew Enforcement 16,666 50,000 200,000 150,00 75.00% Alcohol Rehab&Ed 21,750 65,250 261,000 195,750 1 75.00% Total Statutory Distributions 38,416 116,260 461,000 346,760 75.00% Net Income Before Profit Distribution 70,459 255,689 1.386,871 1,131,182 81.56% Profit Distribution Orange County-Gen Fund 73,466 220,400 881.600 661,200 75.00% WOMln9 Capital RelalnedlChan9a le Nsl Ppeltlpn: 3,007) 35,289 605,271 46 1122 93.D2% No.,,acco(nm-budgeted item) 49641 121923 12465 (43,048) (80.634) 0200 Capital Outlay Month YTD Budget audxona.dadns I Property purchase 0 0 300,000 300,000 100.00% Replacement Control Panel(warehouse) 3,091 31091 0 (3,091) -100.00% Capital Recelpts Appropriated fund balance (16,302) (42,955) (466,865) (413,900) 90.60% Debt Service(principal) First Horhon(Mebane) 13,211 39,864 150,865 116,991 74,59% 6 i i Orange County Board of Alcoholic Beverage Control Comparative Statement of Monthly and Year-to-Date Retail Sales by Store For the month of SEPTEMBER 2025 and 2024 vIonthly Liquor Sales/YTD Sales Ranking Retail Sales(store number) 09/01/2025-09/30/2025 09/01120Z4-09/30/2024 difference %increase bvsales Hillsborough(1) 137,386 148,031 (10,645) -7.19% 7 Rams Plaza(2) 328,637 344,885. (16,248) -4.71% 1 Chapel Hill North(3) 216,441 234,658 (18,217) -7.76% 5 Mebane(4) 249,180 245,264. 3,916 1.60% 4 Meadowmont(5) 147,622. 161,382: (13,760) -8.53% 6 Eno/Durham(6) - 105,446 102,162 3,284 3.21% 8 Carrboro(7) 324,210 335,441 (11,231) -3.35% 2 Southern Village(8) 67,371 66,030, 1,341 2.03% 9 Oakdale(10) 271,079 271,926 (847) -0.31% 3 1,847,372 1,909,779 (62,407) -3.27% LBD Rams Plaza(2) 179,531 210,819. (31,288) -14.84% 1 Chapel Hill North(3) 14,761 8,082, 6,679 82.64% 4 Mebane(4) 5,715 5,948 (233) -3.92% 6 I Meadowmont(5) 11,777. 14,752.. (2,975) -20.17% 5 Carrboro(7) 97,032' 82,500 14,532 17.61% 2 Southern Village(8) 4,086 3,225, 861 26.70% 7 Oakdale(10) 61,869 62,078. (209) -0.34% 3 j 374,771 387,404. (12,633) -3.26% TOTAL 2,222,.143. 2,297,183 (75,040) -3.27% j Total Bottles Sold 09/01/2025-09/30/2025 09/01/2024-09/30/2024 "Minis"(50 MI) 63,475.. 65,393, (1,918) -2.93% Retail 70,953. 71,996' (1,043) -1.45% LBD 16,177' 15,803. 374 2,37% 150,605 153,192'. (2,587) -1.69% ICI Year-to-Date Liquor Sales Ranking Retail Sales(,toreaumber) 07/01/25-09/30/25 07/01/24-09/30/24 difference %increase by sales Hillsborough(1) 434,183 468,401, (34,218) -7.31% 7 Rams Plaza (2) 965,322 1,030,251'. (64,929) -6.30% 2 I Chapel Hill North(3) 702,119 731,845. (29,726) -4.06% 5 Mebane(4) 819,622 809,952 9,670 1.19% 4 Meadowmont(5) 454,473' 500,615I. (46,142) -9.22% 6 Eno/Durham(6) 333,195 333,372'. (177) -0.05% 8 Carrboro(7) 984,911 1,012,045 (27,134) -2.68% 1 Southern Village(8) 210,413 209,125 1,288 0.62% 9 Oakdale(10) 892,555 884,899 7,656 0.87% 3 5,796,793' 5,980,505.. (183,712) -3.07% i LBD 07/O1125-09130125 07/01/24-09/30124 Rams Plaza(2) 487,867. 559,937. (72,070) -12.87% 1 Chapel Hill North(3) 35,360 13,768 21,592 156.83% 5 Mebane(4) 21,129 19,098 2,031 10.63% 6 Meadowmont(5) 35,875 41,027 (5,152) -12.56% 4 Carrboro(7) 284,026 241,635 42,391 17.54% 2 Southern Village(8) 15,856 8,828 7,028 79.61% 7 Oakdale(10) 181,890 182,810 (920) -0.50% 3 1,062,003 1,067,103 (5,100) -0.48% TOTAL 6,858,796 7,047,608 (188,812) -2.68% 7 M M \ M M \ M M M M M M M r M a M M M M M M M M M M M M M ri d ri ri o ri o N T Ln oO Ln n ri o Ln N L() oa h h �t Ln lzt T o rr) o M e T M lD d d LD T h N N d m Lf) N OO LD Ln O Ln T 00 O ": CO O N LD O N q r-I N N LD O ri 0 0 lD h ri N N M It ri N O N Ln ri N N N N V rr1l N M V Cp u Ln e •L N h LO T Q ri V' LD d LD Ln O It O Lf) U) d a h 00 N O N d M M d jW M r-I ri N r-I O N d O 00 d m Rt T Ln 00 N � LD r ri d 0) Lf) 0ri Lf) N Lr) C) oO N m -1 O T o0 O ri ri Ln oa cr O Ln T T m oo LD Ln m oO O O -1 M r-i 00 rf d N o0' Lfi z N rn rn h Ln T N I r 00 n Ln i ' L0 N a f0 T I" Ln m N r, m LD LD LO M Ln Lf) n a m l' d' a) N N M M N i d ri N M m +� m m ri m 1 1 m r 14 r-I r4 rr ry L.D O rV L a) O d' h 0 Ln m �t O d in a) N M LD ri M M O M LO T N M O 00 M W � ✓� Ln LI) m 0) a LD o r1 r-I Nu-) rn L r-i 00 rn v N o o m �1. o 0) o 00 T 1, m v v ri al Ln m Ln T LD LD N rn T r-L h M oo ;1 T Oo LD' LO m Ln � oo o n LD L, LnLD O0 a 00 00 LC) a N 00 N 0) 0 r, n O N N T W -i ri r-i T T r q d 00 d• r0 -O Ln 00 ri a) h N V r-I M N ri LO V M 00 LO LO oO m m N N O N 0a h 0 O mm � 6 J a C r-1 m Ln N cr LD N M N N N N O h Lp LD Ln Lr m M N ri O 0) Q O l0 LD Ln d m N N N N N N N N r-I r-I r-i ri r-i ri "i '-L q ri 06 T` ~ N rmi Q7 O 0 - O F i Ln N Ln O O N d m Ln r-i h m ri h m -e m O m m Cr N m m m LD Ln 0 m Ln h c-i LIS ri O N Lf) LO Ln M N h ufl Q O O T d d OD T h M O CO M 00 0) Cf h N d T Ln OO Ln N +-i O LD O ri O r, R d N LD 0 LD DO m O N 0 LD N tD N N d m O T Ln N LP) 00 r-I Ln h h n h OO N d LP) r-:, OO Ln .-i r-I T N Lfl a) d Ln OO O O LD O 00 N M Ln h 00 rV h CI' a) M Ln ri Ln ri M N O N L 1E 00 d m r, T o r, M -zt N m N Ln M M m d -I ri d rn r-4 r-I '-i r-i r-i r-i aJ n d .--I r-I ri ri N 00 ❑ rV L m L L 0 d d 0 ¢t Ln lO rV 00 M M ri cr N T al -1 ri 00 O LD rn m (D M r- Ln N O rv) h y d O h LD h c7 ri LA h 0 o0 :T O n M Ln h LO r-I d O h oO ri 0 0 0 ^') Ln 0] r,,� u'1 d; 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2 ® e § ) c c 0 a2u � m C3 o ; j _ 0 _ OL aLrt $ i / \ } \ 0 \ \ \ k \ \ ' I \ / a § { 3 ® ® > # ae N m \ 0 8 / t _ \ > w � In- , , * 2 rm � C / Ln in \ ( oe � m \ . e _ \ 2 § \ }CD ? . _ � m ) ) { e \ co LD ® « q m m z � £ L § m � ± k 0 \ » ) k me w % / \ \ / . In— < & % e % 2 j \ \ ° \ + o / _ \ cu 2 k _ S a) 2 ± \ Qj # J ± / & \ / ) \ / } \ \ \ \ \ k / / CL W ABC Board Parrott Prepared for: County of Orange � r Benefit Group Prepared by: Michele Moffitt, 336-249-7705 Effective Date: 1/1/2026 CIGNA CIGNA Deductible $25/$75 $25/$75 excludes Preventive care Annual Maximum Benefit $1,750 $1,750 Orthodontia Lifetime Benefit $1000 per child $1000 per child Preventive Care 100%Coverage 100%Coverage Oral Exams 1 per 6 months 1 per 6 months Full Mouth X-rays 1 per 60 months 1 per 60 months Cleanings 1 per 6 months 1 per 6 months Fluoride Applications 1 per 12 months-to age 19 1 per 12 months-to age 19 Sealants 1 per 36 months-to age 19 1 per 36 months-to age 19 Basic Restorative Care 80%Coverage 80%Coverage Endodontics Periodontics Extractions Fillings Major Restorative Care 50%Coverage 50%Coverage Crowns/Inlays/On I ays Bridges Dentures Implants Orthodontia 50%up to age 19 50%up to age 19 TOTAL COST Employee 35 $4233 $44.26 Employee+Spouse 3 $86.91 $90.88 Employee+Child(ren) 2 $96.71 $101.13 Family 1 1 $151.34 1 $158.25 TotalTotal Monthly Premium $2,129.37 $2,226.51 Total Annual Premium $25,552.44 $26,718.12 Percent Change ***THIS IS ONLY A SUMMARY OF THE PLAN PROVISIONS. THE POLICY LANGUAGE WILL PREVAIL*** i I I I ORANGE COUNTY ABC BOARD Proposed Agenda for Open Session Tuesday November 18, 2025, 10:00am Location: 601 Valley Forge Road Hillsborough,NC 27278 i Scheduled attendees: Judson Williamson, Board Chair Tony DuBois, General Manager Melvin Green III,Vice Chair Angela Willoughby,Assistant GM-Absent Mike Zito,Member Ron McCoy, Finance Officer Tim Feeney, Member Julie Mebane,Board Secretary Jennifer Sykes, Member Rhonda Ashe, Human Resources Earl McKee,BOCC Liaison i i. i 1. Call open session meeting to order. • The Mission of the Orange County ABC Board and our employees is to serve our j locality responsibly by controlling the sale of spirituous liquor, returning profits to Law enforcement,Alcohol Education,and the County Fund while providing excellent service in customer friendly,modern,and efficient stores. • Does any member of the Board have a conflict of interest or any condition or fact that might create the appearance of a conflict of interest with respect to any matters on today's agenda? i 2. Discuss proposed agenda,revise as needed and adopt the agenda. 3. Minutes of Open meeting October 21,2025 i 4. Consent Agenda: October 2025 Financial Reports: i. Comparative Statement of Net Assets ii. Comparative Revenue and Expenses for October iii. Actual-to-Budget Comparison for October 2025 iv. October 2025 and Year-to-Date Retail sales V. Statewide sales report it i i 5. Management Updates 6. Closed Session if needed 7. Board Comments 8. Motion to adjourn i I I I i I !I I I I i i I I. i I i ORANGE COUNTY ABC BOARD Open Meeting Board Minutes Tuesday, October 21, 2025 10:00 a.m. Location: 601 Valley Forge Road Hillsborough,NC 27278 Scheduled Attendees: Judson Williamson, Board Chair Tony DuBois, General Manager Melvin Green I1I, Vice Chair Angela Willoughby, Assistant GM Mike Zito, Member Ron McCoy, Finance Officer Timothy Feeney,Member Julie Mebane,Board Secretary Jennifer Sykes, Member-Absent Rhonda Ashe, Human Resources Earl McKee, BOCC Liaison-Absent Guest: Michele Moffitt-Parrott Benefits Group Call to order: at 10:00 am, a quorum was present and Mr. Williamson, Board Chairman, called the Board Meeting to Order. II Mr. Williamson read the Mission Statement: The Mission of the Orange County ABC Board and our employees is to serve our locality responsibly by controlling the sale of spirituous liquor, returning profits to Law enforcement, Alcohol Education, and the County Fund while providing excellent service in customer friendly, modern, and efficient stores. Mr. Williamson read the Conflict-of-Interest Statement. The question was asked: does anyone have a conflict of interest with respect to any matters on the agenda?All present said nay. Mr. Williamson read the Mission Statement: The Mission of the Orange County ABC Board and our employees is to serve our locality responsibly by controlling the sale of spirituous liquor, returning profits to Law enforcement, Alcohol Education, and the Comity Fund while providing excellent service in customer friendly, modern, and efficient stores. Mr. Williamson read the Conflict-of-Interest Statement. The question was asked: does anyone have a conflict of interest with respect to any matters on the agenda?All present said nay. i i i I� i i Approval of the Open Meeting Agenda: Michele Moffitt from Parrott Benefit Group was added to the Agenda to go over our insurance rate changes. Mr. Green made a motion to approve the agenda, Mr. Zito seconded the motion and the vote carried. i Minutes of the open session September 23 2025 were presented. Dr. Feeney made a motion to approve the open session minutes as presented; Mr. Zito seconded the motion and the vote carried. �I i Insurance benefits Update: Michele Moffitt from Parrott Benefits Group presented our medical insurance options for 2026 Mr. Green made a motion to keep Cigna as our insurance provider with a 9.5% net increase and nominal changes to prescription drug coverage for calendar year 2026; Mr. Zito seconded the motion and the vote carried. i Consent Agenda: September 2025 Financial Reports: j • Comparative Statement of Net Assets • Comparative Revenue and Expenses for September 2025 • Actual-to-Budget Comparison for September 2025 • September 2025 and Year-to-Date Retail sales • Statewide sales report for September 2025 Discussion was held. Mr. Green made a motion to approve the September Consent Agenda; Mr. Zito seconded the motion and the vote carried. i Management Updates: Law Enforcement Reports-Law enforcement reports were presented by Mr. DuBois Eno Store Vandalism-The Eno store had a rock thrown through the window and they caught the perpetrator. Nothing was stolen. Kentucky Bourbon Trip-The GM, Assistant GM, and several board members went to Kentucky to purchase Bourbon Barrels and go on distillery tours. Meadowmont Lease Extension-We are going to extend the lease at Meadowmont for 5 more years, which will take us to April 30 2031. Community meeting for potential Cedar Grove location-The meeting will be scheduled before the November board meeting and the board will get a follow up email about it. i i i I Board Comments: Mr. Zito expressed his appreciation for not having to change insurance companies again this upcoming year. Mr. Williamson thanked the staff for everyone's work on negotiating and the rate increase and securing medical insurance coverage for 2026. At 10:51am Mr. Zito made a motion to adjourn, Dr. Feeney seconded the motion and Cite vote carried. Meeting adjourned. Sigurnate and Date oard Secretary's Signature and Date CCiair's i ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: November 18, 2025 Agenda Item #4 Regular Session X Presenter/Information Contact: Ron McCoy j Subject: OCTOBER 2025 Monthly Financial Reports I Attachment(s): I. Attachment"Comparative Statement of Net Position for OCTOBER 2025/2024." 2. Attachment"Comparative Statement of Changes in Net Position for OCTOBER 2025/2024." 3. Attachment"Budget to Actual Comparison FY 2026." 4. Attachment"Comparative Statement of Monthly/Year-to-Date Retail Sales by Store." 5. Attachment"NC Statewide Report of Spirituous Liquor Sales." Brief Summary/Explanations: i 1. Comparative Statement of Net Position for October 2025 (Attachment "Page 3"): Cash held by the Board ($3,650,612) was up $220,355 (6.42%). Other current assets ($7,537,432)were down-$356,066, down primarily to a decrease in inventory ($4,958,022), down -$300,706 (-5.72%). The decrease in inventory was further reflected in a decline in accounts payable ($1,268,378), down-$284,555 (-18.32%). Taxes due ($976,930) were up 41,207 (4.40%)while the note payable due on the Store 004 loan($2,134,898) declined-$158,161 (-6.90%). Income for the year (-$58,247)decreased -$96,474 (-252.37%) from the previous year. 2. Comparative Statement of Changes in Net Position for October 2025 to 2024 (Attachment "Page 4"): With total sales of$2,680,679, retail store sales ($2,203,612) decreased -$44,921 (-2.00%) while LBD/commercial sales ($477,028) increased $10,627 (2.28%), due primarily to increased Halloween sales (Friday, 10/31). Gross profit for the month($629,287) declined -$81,362 (-11.45%), due to increased cost of sales ($1,425,913), up $54,266 (3.96%). Total payroll expenses ($300,122)were down-$20,560 (-6.41%). Total operating expenses ($151,764) were up $8,551 (+5.97%), due to increases in board travel expenses(+2,081), uniforms (+$5,866) and rent (+$7,890). Net income after depreciation(a profit of$28,371) was a decline of-$69,252 from the same period last year. Year-to-date sales ($9,538,877) were down-$223,126 (-2.29%) from 2024. 3. "Actual to Budget Comparison FY 2026" (Attachment"Page 511): Although actual sales for the year are down -2.29%, budgeted sales are 2.15% above those projected. Likewise,payroll expenses to date are approximately 2.89%below those expected. Operational expenses, however, are approximately 1.59%above those budgeted, due in part to additional costs in fees($5,830 to Orange County),uniforms ($2,866),equipment repairs,training and board travel. i j I Page 1 of 7 pages i ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: November 18,2025 Agenda Item #4 Regular Session X i ill 4. "Comparative Statement of Monthly/Year-to-Date Retail Sales by Store" (Attachment "Page 611): Retail sales for Carrboro (Store 007) increased$9,121 (2.38%), followed closely by Mebane (004), up $8,545 (3.08%). Meadowmont(5) had the largest decline in retail sales (-$19,321, -10.20%), followed by Oakdale (10) (-17,837, -5.43%). j Carrboro (7) also led the greatest increase in LBD sales ($+15,864, +16.00%) followed by Chapel Hill North(3) (+10,384, +116.23%). Ram's Plaza(2) saw the greatest decline in LBD sales (412,714, -5.15%) followed by Oakdale (10), down -$4,536, -5.46%). Total LBD bottles sold (20,266) increased by 2,779 (15.891/0). Retail sales of mini-bottles (77,808)increased 2,080 (2.75%) while other sized bottles (84,678)increased by 969 (1.16%). i 5. NC Statewide Report of Spirituous Liquor Sales (Attachment "Page 7"): Of 171 boards in the state, 28 boards had sales greater than $1 million,providing 72.02% of all sales in the state. Orange County ABC placed 13th, down -1.26% from the previous year. The average of the top performing boards was an increase of 1.64%. This average was skewed,however, by a 48.43% comparative increase for Asheville ABC, still recovering from the effects of the hurricane in 2024. Disallowing Asheville's inflated percentage increase,the average increase of the top boards was 0.39%. Total sales for all boards were $163,820,160, up an average of 2.51%. i i Action Requested: 1. Consent Agenda Item. 2. Review and discuss as needed. Financial Impact: See Above Staff Recommendations/Comments: None Page 2 of 7 pages I I I i i i Orange County Alcoholic Beverage Control Board Comparative Statement of Net Position As of OCTOBER 2025 and 2024 I Assets 2025 2024 Variance Current Assets Cash-Trulst 301,257'. (301,257) Cash-First Horizon 1,375 310 1 466,276 (0,966) CasIF5/3 Bank 1,223840. 1153,165 70,676 Capital Management Trust 1,032692 501,559 531,133 Cash-Slore Change Reserves 18770. IS000 770 Total Cash&Cash Equivalents 3,650.612 3,430,257 220,355 6.42% i Accounts Receivable 953 936, 17 Prepaid Expenses 120,072. 207,608'!. (87,436 )Distributors(prepaid) 223,767 219,167't. 4,600 Security Deposits 40,736 20,7W 20,000 Inventory 4.958,022 5,258,728'. (300,706) -6.72% Inventory(bags) 81,054 73,695'. 7,459 Lease Asset 2,112,828 2,112,828: 7,537,432, 7,893,498 (356,066) Total Current Assets 11,788,044 11,323;755'.. (135,711) I Property&Equipment Land,Buildings&Improvements 13,182,921 13,204,257'. (21,336) Vehicles&Equipment 2,592,137. 2,468,018: 124,119 Total Property&Equipment 15,775,058. 15,672,2751, 102,783 Less:Accumulated Depreciation (5,154,105)' (4,712,641)', (441,464) Accumulated Lease Amortization (1,000,359)', (764,838)!, (235,521) Net Property&Equipment 9,620,594. 10,194,796'. (674,2D2) Other Assets(Pension) Deferred Outflow Asset(OPEB) (21,808) (128,969)1 107,161 Pension Defenals/Net Pension Asset 590,591 724.227 (133,636) Deferred Outflows of Resources 323499 . 301,637 21,862 892282 896,895 (473) Total Assets 21,700,920 21,700,920 Liabilities and Equity Current Liabilities 2025 2024 Accounts Payable Trade 1,152,724' 1,448,487'. (296,763) Other 115,654 104446 11,208 1,268,378 L552.033' (284,556) -18.32% Excise Taxes 619,453' 628,950j (7,497) j Other/Sales Taxes 160,364 163;320`! (2,956) Payroll Liabilities 122,257 83,542: 38,715 j Payroll Accruals 73,005 58;911'. 14,094 Accrued Interest(lease) 1,851 3,000', (1,149) 976.930 935,723. 41,207 4.40% Other Current Liabilities Net Liability(OPEB) 259,050 333,847' (74,797) I Net Pension Deferral 1,795,523. 1,6812711 114,252 Deferred Inflows of Resources(Pension) 13,608 18,437 (4,829) Lease Liability(current portion) 205,759 234,276 (28,517) 2,273,940 2,267,831 6,109 Long Term Liabilities Note Payable(Firm Horizon) 2.134.898 2,293;069' (168,161) -6.90% Long Term Debt Adjustment(lease) 156,854 156,I3541 - Lease Liability(long term portion) 1,059,463 1,265,633'.. (206,170) 3,351,215 3,715;54R. (364,331) i Equity Balance Beginning of the year 13,888,704 13,905,186: (16,482) Add Income(Loss)Year-lo-Date (58,247). 38227, (96,474) -252.37% j Balance End of the Period 13,830,457. 13,943,413. (112,966) j Total Liabilities&Equity 21,700,920 22,416;448'I (714,526) 3 i Orange County Board of Alcoholic Beverage Control Comparative Statement of Revenues,Expenses and Changes In Not Position For the month of OCTOBER 2025 and 2024 OCTOBER OCTOBER $ % Sales 2026 2024 Variance Variance I Retail-Liquor Sales 2,203,612 2,248,533 (44,921) -2.00% WinelBarrels Sales 39 130 (91) -70.00% Commefclaill-BDIMixed Beverage-Liquor Sales 477,028 466,401 10,627 2,28% Total Sales 2,680,679 2,715,064 (34,385) -1.27% Taxes Based on Gross Sales 625,479 632,768 7,289 -1.15 Net Sales 2,055.200 2,082,296 27,098 -1.30% Cost of Sales(inc.breekage/ed)sts.) 1,425,913 1,371,647 54,266 3.96% Gross Profit 23.47% 629,287 Zan% 710,649 81,362 -11.45% Payroll&Related Expenses Salaries&Wages 205,784 214,601 (8,817) -4.11% Payroll Taxes 14.914 15,405 (491) -3.19% Emp Retirement 26,025 25,007 1,018 4.07% Health Insurance 42.238 45,152 (2,914) -6.45% Retiree Health Ins 5,298 14,719 (9,421) -64.01 Human Resources* 78. 229 (151) -65,94% NC 401k 5,005 4,815 190 3.95% Processing fees 780 754 26 3,45% Total Payroll&Related 300,122 320,682 20,560 -6.41% Operating Expenses Board Members lMeetlngf1mvel7Training 2,527 446 2,051 466,59% Rent 12,190 4,300 7,890 183.49% Lease Amortization 19,627 19,627 0.00% Repalm&Main. (Bldgs) 3,404 4,254 (850) -19.98% Repairs&Maint.(Equip.) 1,069 2,533 (1,464) -57.80% Utilities,Telephone and Internet 11,462 11,202. 260 2.32% Insurance-Business 9,198 8,472 726 8.57% Store Expenses,Supplies and Bags 15,713 15,998 (285) -1,78 TmvellMlleage Reimbursement 10 16 (6) -37.50% OffceArVarehouse Supplies&Expenses 1.656 2,620 (964) -36.79% Ext.Maintenance Services 3,043 2,701 342 12.66 Contract/Service Agreements 9,402 12,980 (3,578) -27.57% Postage 215 351 (136) -38.75% Professional Services(office) 2,797 2,360 437 18.52% j DueslLicanses/Fees 501 501 100.00 Credit Card ProcessinglBank fees 42,224 45,349 (3,125) -6.89% TralninglEducatlon/Meeting 1,726 816. 910 111.52% Burglar Alarm&Security 615 615 - 0,00% Vehicle Expense 1,362 604 75B 125.60% Uniforms 5,866 5,866 0,00% Interest(Debt Service) 4,610 _4,762 (152) .3.19% Interest(Leases) 2,531 3,000 (469) -15,63% Cash overishort 133 218 (85) -38.99% Contingencies/Misc. 117 11 108 963,64% Total Operating Expenses 151,764 143,213 B,551 5.97% Total PayrolllOperating Expenses 451,886 463,895 12,009 -2.69% Income from Operations 177,401 246,754 (69,353) -28,11% Other Income Investment income 3,545 1,559 -1,986 127.39% j Miscellaneous* 150 150 100.00% Total Other income 3,545 1.,709 1,836 107.43% Net Income Before Distributions 6.75% 180,946 9.,5% 248,463 (67,517) -27,17% Statutory Distributions: Law Enforcement(5%) 16,667 15,333. 1,334 8.70% Alcohol Rehabilitation&Education(7%) 21,750 24,260 2,500 -10.31% Total Statutory Distributions 38,417 39,583 (1,166) -2.95% Net Income Before Profit Distribution 142.529 208,880 66351 -31.77% Profit Distribution: Orange County-General Fund 73,466 70,000 3,466 4.95% Net Income(Loss)before depr 2.58% 69,063 512% 138,880 (69,017) -50.27% depreciation(non-budget Rem) 40,692 41,257 565 -1.37% ! 28,371 97,623 (69,262) (net profit percentage) 1.06% 3,60% Year to Date Sales Comparison (current) (current) Sales FY 2026 FY 2025 1 Change Retail Liquor 8,000.405 a 229,038 1 (228,633) -2.78% Wine Sales 442 462 (20) -4.33% LBD Sales 1539.030 1,533503 5527 0.36% Total Sales 1 9,539,877 1 763,003 223,126 -2.29% Net lnCeme(YTD) 38,227 96,474 -252,37% -0.61% 039% 4 I Orange County ABC Board Budget to Actual Comparison F)r 2026 For the fecal year coring 0613012026 OCTOBER 2026 Palence % Sales 2025 YTD Budget Remalning Remelninp Liquor Sales 2,203,012. 8,000,405 25,950,000 17,949,595 69.17% Wine/Mixer 39 443 500 57 11.40% LBO 477,028 1,539,031 4,650,000 3,310,969 66.90% Gross Sales 2.680,679 9,539,879 30,600,500 21,050,621 09.82% j Taxes based an gross acres 625.479 2,218,563 7,108,495 4,889,932 6B.79% Net Soles -2,055,200 7,321,316 23,492,005 16,170,689 68,83% Cost of Sales 0ncluding inventory adlustmanlal 1.425,913 4,965,675 15,942,865 10,977,190 6B.85% Gross Profit 629,287 2,355,641 7,549,140 5,193,499 68.80% I. Payroll and Related Expanses ben here k Saloons and Wages 2D5,784 839,820 2,755,670 1,915,850 69.52% 66.67% Payroll Taxes 14.914 66,531 205,675 139,144 67.65% Retirement 26.025 113,842 340,090 226,248 66.53% Group Health Insurance 42.238 160,448 529,025 368,577 69,67% Retiree's Group Insurance 5,298 40,034 185,000 144,966 78.36% Human Resources 78 2,496 10,000 7,504 75.04% 401k 5,005 22,576 67,000 44,424 66.30% Proressingfees 780 3,126 9,850 5,724 68,26% ToW payroll related expenses 300,122 1,248,873 4,102,310 2,853,437 69.56% Operating Expenses i Board MemberslMeetinglTrandrimining 2.527 6,919 10,200 3,281 32.17% Rent 12,190 25,321 58,435 33,114 58.67% Lease Amortization 19.627 78,508 235,525 157,017 66.67% Repairs&Maintenance-Bldgs 3,404 12,243 44,000 31,757 72.18% Repairs&Maintenance-Equip. 1,069 12,470 23,000 10,530 45.78% Utilities,Telephone,Internet 11,462 45,224 125,000 79,776 63.62% Business Insurance 9,198 36,792 113,785 75,993 67.67% Store Supplies,Bagsand Expenses 15,713 55,491 165,000 109,509 88.37% Employee Tavel 10 10 Soo 490 98.00% Office Supplies&Expenses 1,656 4,607 20,000 15,393 76.97% Malnenance Services 3B43 13,261 28,000 14,739 52.04% Snort.Agreements(Data/HVACI 9,402 43,587 122,000 78,413 64.27% '.. Postage 215 1,390 3,900 2,510 64.36% Professlonal Fees(office) 2,797 16,594 19,800 3,206 16.19% Dues&Subscriptions 501 7,835 5,500 (2,335) -42.45% Credit Card Processing 42,224 159,581 535,000 375,419 70,17% Train Ing and Education 1,726 8,339 10,000 1,661 16.61% Burglar Alarm and Security 615 2,460 7,500 5,040 67.20% Vehicle Expense 1,362 5,172 15,000 9,828 66 52% Uniforms 5;8M 5,866 3,000 (2,866) -95,53% Debt Service(interest expense) 4,610 18,754 54,315 35,561 65.47% Interest(Leases) 2,531 10,362 30,000 19,638 65.46% Cash over/short 133 (1,252) Soo 1,752 350.40% Contingencies/Misc. (117).. (1fi5) son 665 133.00% Tool operating expenses 151,764 569,3691 1,630,460 11061,091 65.08% Total OperminglPayroll Expenses 451,886 1,818.242 6,732,770 3,914,528 68.28% Income from Operations 177,401 537.399 1,816,371 1,278,972 70.41% Other Income Interest Income 3,545 14,375 $0,000 15,625 52.08% I Miscellaneous 127 1,600 1,373 91.63% Total Other Income 3,545 14,502 31,500 15,998 53.98% Net Income Before Profit Distributions: 180,Ne 551.901 1,847,871 1,295,970 70.13% Statutory Distributions Lew Enforcement 16,667 68,667 200,000 133,333 66.67% Alcohol Rehab&Ed 21,750 87.000 261,000 174,000 66.67% Total Statutory Distributions 30,417 153,667 401,000 307,333 86.67% Net Income Before Profit Distribution 142.529 398,234 1,386.871 988.637 71.29% PreNt Distribution Orange County-Gen Fund 73,466 293,880 881,600 587734 06.67% Wcrking Capital RetalnedlChange In Net Position: 69.063 104,368 505,271 400,903 79,34% Ce,,coaflon(mrvGuderrodkov) 40.6 18�816 12LLB6 28.371 (88247) 402,805 Capital Outlay Month YTD Budget Bouxetremamme Property purchase 0 0 300,000 300,000 100.00% Replacement Control Panel(warehouse) 0 3,001 0 (3,091; -000.00% Capital Receipts _ Appropriated fund heinous (13,392) (56,347) (456,856) (400,508) 87.67% Debt Sondes(principal) First Harlemhyrebans) 13,392 63.256 156,855 103,599 66.05% I 5 Orange County Board of Alcoholic Beverage Control Comparative Statement of Monthly and Year-to-Date Retail Sales by Store For the month of OCTOBER 2025 and 2024 Monthly Liquor Sales/YTD Sales Ranking Retail Sales/starenumbed 10/01/2025-10131/2025 10/01/2024-10131120za difference %change b4sales Hillsborough(1) 160,366 166,805. (6,439) -3.86% 7 Rams Plaza(2) 419,279: 421,188. (1,909) -0.45% 1 Chapel HIII North(3) 266,511. 272,002', (5,491) -2.02% 5 Mebane(4) 286,291 277,746, 8,545 3.08% 4 Meadowmont(5) 170,039. 189,360 (19,321) -10.20% 6 Eno/Durham(6) 119,941 127,189 (7,248) -5.70% 8 Carrboro(7) 392,859 383,738'. 9,121 2.38% 2 Southern Village(8) 77,797. 82,139 (4,342) -5.29% 9 Oakdale(10) 310,529 328,366 (17,837) -5.43% 3 2,203,612: 2,248,533. (44,921) -2.00% LBD Rams Plaza(2) 234;175. 246,889'. (12,714) -5.15°h 1 j Chapel HIII North(3) 19,318, 8,934'. 10,384 116.23°% 4 Mebane(4) 7,874' 7,188'.. 686 9.54% 6 j Meadowmont(5) 17,716'. 17,384'.. 332 1.91% 5 j Carrboro(7) 114,994'. 99,130'. 15,864 16.00% 2 Southern Village(8) 4,429' 3,817 612 16.03% 7I Oakdale(10) 78,522 - 83,058' (4,536) -5,46% 3 477,028, 466,400', 10,628 2.29% TOTAL 2,680,640. 2,714,933 (34,293) -1.26% Total Bottles Sold 10/01/2025-10131/2025 10/01/2024-10/31/2024 "Minis"(50 ml) 77,808 75,728. 2,080 2.75% Retail 84,678 83,709I 969 1.16% 1.81) 20,266'. 17,487 2,779 15.89% 182,752: 176,924, 5,828 3.29% i Year-to-Date Liquor Sales Ranking Retail Sales rsmre numbed 07/01/25-10/31/25 07 01/24-10/31/za di erence %change by sales Hillsborough(1) 594,549. 635,207, (40,658) -6.40% 7 Rams Plaza(2) 1,384,602'. 1,451,438` (66,836) -4.60% 1 Chapel HIII North(3) 968,631. 1,003,847, (35,216) -3.51% 5 Mebane(4) 1,105,913 1,087,698 18,215 1.67% 4 Meadowmont(5) 624,511 689,975 (65,464) -9.49% 6 Eno/Durham(6) 453,135 460,561 (7,426) -1.61% 8 Carrboro(7) 1,377,770. 1,395,782. (18,012) -1.29% 2 Southern Village(8) 288,210- 291,264'', (3,054) -1.05% 9 Oakdale(10) 1,203,084- 1,213,266 (10,182) -0.84% 3 8,000,405'. 8,229,038 (228,633) -2.78% LBD 07/01125-10/31/25 07/01/24-10/31/24 i Rams Plaza(2) 722,043'. 806,825'. (84,782) -10.51% 1 Chapel Hill North(3) 54,678'. 22,703'. 31,975 140.84% 4 Mebane(4) 29,003. 26,286', 2,717 10.34% 6 j Meadowmont(5) 53,591'. 58,411'.. (4,820) -8.25% 5 Carrboro(7) 399,019'. 340;765', 58,254 17.10% 2 Southern Village(8) 20,285 12,645-. 7,640 60.42% 7 j Oakdale(10) 260,411 265,868. (5,457) -2.05% 3 1,539,030', 1,533,503. 5,527 0.36% j TOTAL 9,539,435' 9,762,541'. 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O a °° o � . O a c0 U ¢ m 0 7 o a c D a 0 4J C9 m = 0 > ¢ o c `D n urvi +Li 4 ¢ o o E u fo ¢ m a u o u a M o w c u - ¢ ¢ o o O I o +- a h n n n n x u Lp C 0 c — a1 c c u 0 u x U u + 5 ro u u u °p u o _ n n n n m u Y v = a u y u $ 3 c w v v 'c u c m c 3 0 w o 01 c 0 E o L.7 7` s, L C 10 N }r 0 E N O M N 7 T Ln N = ri m O O O O Q�l S{1 'y, 7 7 L�l1 v' °A O LO L N - O O f0 111 O M 19 112 w 3 � N mmm m Q L7 Z F- D u Q C 2 U 0 U 0 oC Q O U 0 z u m w A r� r ry C m 3 Y Ln n p OJ C O ei N m a N LD r 00 m ❑ ei N m a Ln La r co 0 a ri N fLr1 a N L,D h 00 0rl r1 ri ri ri ri rl L 4 rl ri N N N N N N N N N p v z U� Q^ rN 2 i ORANGE COUNTY ABC BOARD —AGENDA FORM Meeting Date: November 18, 2025 Agenda Item # Regular Session X Closed Session I Presenter/Information Contact: Tony DuBois Subject: "General Manager Reports as of 11/13/2025" j I 1. Law Enforcement Reports Law enforcement reports are attached. 2. Benefits Meetings There will be benefits meeting held in the office on Nov 19 and 20 for employees to hear from our insurance company, 401 k and other benefit providers. 3. Meadowmont Lease extension The lease at Meadowmont has been extended for 5 more years to April 30 2031. i, 4. Board Attorney contract renewal The contract for the board attorney will be renewed for 2026-2027. 5. Community meeting for potential Cedar Grove location The meeting will be scheduled in December pending DOT revisions and the board will get a follow up email about it. 6. No Meeting in December Reminder the board will not meet in December I I i i i I i Page 1 of 1 pages State of North Carolina Alcoholic Beverage Control Commission STA7Z ABC Law Enforcement Monthly Report GS 1813-501(f1) 1 �- Board: Orange County rr Reporting Month/Year: * VNs Oct-25 �Quinn vtir�- Regulatory Activity and Training Violations Reports Submitted to ABC Commission Total Number of Offenses Contained in Reports Sell to Underage Campaign Checks Permittee Inspections Compliance Checks 2 Seller/Server Training 1 Alcohol Education ABC Law Violations At Permitted Away From Permitted Establishment Establishment Sell /Give to Underage 0 Attempt to Purchase/ Purchase by Underage 0 Underage Possession 0 10 Unauthorized Possession 0 Sell/Give to Intoxicated 0 All Other Alcohol Related Charges 01 37 Total: Controlled Substance Violations At Permitted Away From Permitted Establishment Establishment Felony Drug Related Charges 0 0 Misdemeanor Drug Related Charges 0 0 Total: t Other Offenses At Permitted Away From Permitted Establishment Establishment Driving While Impaired 0 0 All Other Criminal Charges 0 0 Total: TOTAL CRIMINAL CHARGES: Agencies Assisted Assistance Provided to Other Agencies 0 Remarks CHPD conducted 1 BARS Training. 3 ALERT operations were conducted. A total of 47 violations were OCPAD referred. Reporting Officer/Title: Aspen Degler, Investigator/Local ABC Liaison, CHPD Report Date: 1-Oct-25