HomeMy WebLinkAboutJan Feb 2026 ABC Board Minutes ORANGE COUNTY ABC BOARD
Proposed Agenda for Open Session
Tuesday January 20, 2026, 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-ABSENT Ron McCoy, Finance Officer
Timothy Feeney, Member Julie Mebane, Board Secretary
Jennifer Sykes, Member Rhonda Ashe,Human Recourses
Earl McKee, BOCC Liaison
Visitor(s):
Erasmo Velazquez, Carrboro Police Department
Aspen Degler, Chapel Hill Police Department
Lt. Gregory, 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, 2025
4. 2025-2026 Mid-Year Reporting:
10:15- Chapel Hill Police Department
10:30- Carrboro Police Department
10:45-Hillsborough Police Department
11:00- Orange County Sheriffs Office
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5. Consent Agenda:November, 2025
Financial Reports:
i. Comparative Statement of Net Assets
ii. Comparative Revenue and Expenses for November 2025
iii. November 2025 and Year-to-Date Retail sales
iv. Statewide sales report
6. Consent Agenda: December, 2025
Financial Reports:
V. Comparative Statement of Net Assets
vi. Comparative Revenue and Expenses for December 2025
vii. Actual-to-Budget Comparison for December 2025
viii. December 2025 and Year-to-Date Retail sales
ix. Statewide sales report
7. Management Updates
8. Mid-Year Budget Amendment
9. Closed Session if needed.
10.Board Comments
11. Motion to adjourn.
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ORANGE COUNTY ABC BOARD
Open Meeting Board Minutes
Tuesday,November 18, 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.
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.
Approval of the Open Meeting Agenda: Ms. Sykes made a motion to approve the
agenda, Mr. Zito seconded the motion and the vote carried.
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Minutes of the open session October 21, 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.
Consent Agenda: October 2025
Financial Reports:
• Comparative Statement of Net Assets
• Comparative Revenue and Expenses for October, 2025
• Actual-to-Budget Comparison for October, 2025
• October 2025 and Year-to-Date Retail sales
• Statewide sales report
Discussion was held. Ms. Sykes made a motion to approve the October Consent Agenda;
Dr. Feeney seconded the motion and the vote carried.
Management Updates:
Law Enforcement Reports-Law enforcement reports were presented by Mr. DuBois.
Benefits Meetings-There will be benefits meeting held in the office on November 19th and 201'
for employees to hear from our insurance company, 401k and other benefit providers.
Meadowmont Lease Extension-The lease at Meadowmont has been extended for 5 more years
to April 30 2031.
Board Attorney contract renewal- The contract for the board attorney will be renewed for
2026-2027.
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. There is also
a BOCC meeting being held on February 10i1.
No Meeting in December-Reminder the board will not meet in December
Board Comments:
Dr. Feeney mentioned a customer service issue in regards to allocated products. Mr.
Williamson thanked the staff for all of their hard work and dedication. Mr. Zito and Mr.
Green wished everyone a Happy Holiday Season since we will not have a December
meeting.
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At 10:53am Ms. Sykes made a motion to adjourn, Mr. Green seconded the motion and
the vote carried
Meeting adjourned.
Chair's Signature and Date 'ard Secretary's Signature and Date
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HILLSBOROUGH POLICE DEPARTMENT
127 N. CHURTON ST.HILLSBOROUGH, NC 27278
• OFFICE (919) 296-9500 - FAX (919) 732-2187 x o
Chief of Police Dua.'ne Haniptojl
Hillsborough PD ALERT Activities 2025
ACTIVITIES Jan-Mar Apr-Jun Jul-Sep Oct-Dec 2025 Totals
On Premise Compliance Checks
Off Premise Compliance Checks
Total#Premise Checked
Surveillance/Saturation Operations 3 1 3 7
Checkpoints
On/Off Premise Inspections
Trainings
Meetings 1 1 1 3
Other
ENFORCEMENT ACTIONS
Sales to Underage
DWI 1 1
Other Violations 7 3 3 13
Alcohol Possession Charges
Controlled Substances Violations 2 2
Inspection Violation
Inspection Warning
FUNDING/Hours
ABC Funding Used $2,150 $400 $1,350 $3,900
OC Partnership Funding Used
Hours engaged in ALERT activities 43 8 27 78
* Assisted other agency with operations
2025 Resource Purchases
New Intoximeter PBTs-6 purchased for$2,670.00
Casper Phones & Service for 12 months for$3,396.00
Guardian Angel Shoulder Lights- 5 purchased for$450.00
2025 Challenges
Reorganization of our department, promotions and movement of key personnel.
Very low underage buyer interest.
127. North Churton St. Hillsborough, NC 27278 (919) 296-9500
HILLSBOROUGH POLICE DEPARTMENT
127 N_ CHURTON ST. HILLSBOROUGH,NC 27278 '
OFFICE (919) 296-9500 - FAX(919) 732-2187 o
Clue f o f Police D itan.e Ham tore
2026 Plans/Goals:
✓ Build our own underage buyer base.
✓ Focus on compliance checks along with saturation patrols. Two compliance checks already scheduled.
✓ Assigned personnel to re-start ALE Inspections
✓ Schedule ALE Inspection training
✓ More networking with other agencies within Orange County for Joint Operations.
127. North Churton St. Hillsborough, NC 27278 (919) 296-9500
ABC Board ALERT 2025 Report
■ 4/18/25-a DWI Saturation patrol with 1 off icer was conducted with
no alcohol offenses.
■ 5/23/25-a DWI Saturation patrol with 2 off icers was conducted with
12 stops, but no alcohol offenses.
■ 6/24/25-a DWI Saturation patrol with 9 officers was conducted with
22 vehicle stops, one felony drug arrest, several citations issued, and
the development of one VICE informant.
■ 9/24/25-a DWI Saturation patrol with 2 off icers was conducted with
7 stops, but no alcohol offenses.
■ 10/3/25-Compliance Operation was scheduled, but the buyer
cancelled so a DWI Saturation patrol was conducted instead with 2
officers, several stops made, but no alcohol offenses.
■ 10/17/25-a DWI Saturation patrol with 2 officers was conducted with
9 stops, and 1 DWI arrest.
■ 11/14/25 -Compliance Operation was scheduled, but the buyer
cancelled so a DWI Saturation patrol was conducted instead with 2
officers, with 8 stops, but no alcohol offenses.
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ORANGE COUNTY ABC BOARD—AGENDA FORM
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Meeting Date: January 20,2026 Agenda Item #5
Regular Session X
Presenter/Information Contact: Ron McCoy
Subject: NOVEMBER 2025 Monthly Financial Reports
Attachment(s):
1. Attachment"Comparative Statement of Net Position for NOVEMBER 2025/2024."
2. Attachment"Comparative Statement of Changes in Net Position for NOVEMBER 2025/2024."
3. Attachment"Comparative Statement of Monthly/Year-to-Date Retail Sales by Store."
4. Attachment"NC Statewide Report of Spirituous Liquor Sales."
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Brief Summary/Explanations:
1. Comparative Statement of Net Position for NOVEMBER 2025 (Attachment"Page 3"):
Total cash for the month ($3,943,058) was up $259,932 (7.06%) while current assets
($7,589,453) was down -$123,086, due to a decline in prepaid expenses (-$105,790, -56.79%).
Inventory ($5,165,098) decreased slightly, down-$46,195 (-0.89%).
Accounts payable ($1,620,336) increased for the first time this year, up $38,506 (2.43%), due
to increases in inventory purchases made for the holiday season. Liabilities related to sales declined,
resulting in a decrease in taxes and other liabilities of-$95,479 (-8.64%).
Year to date income of-$125,336,was a decline of-$143,383 from the previous year.
2. Comparative Statement of Changes in Net Position for NOVEMBER 2025 to 2024
(Attachment"Page 4"):
With one less day of business compared to the prior year,retail store sales ($2,213,387)were
down-$331,059 (-13.01%)while LBD/commercial sales ($385,597) were down -$25,862
(-6.291/1o). While sales-related expenses were down proportionately,gross profit of$657,470 was down
-$56,870 (7.96%) for the month.
Payroll-related expenses ($443,979) were down -$7,269 (-1.61%) from the same period last
year. Operational expenses ($130,044) were also down (-$8,163, -5.91%), a net savings of-$15,432
for the month.
The loss of gross profit,however,coupled with a decrease of-$3,562 in other income, savings
in statutory distributions of-$1,166 and an increase in profit distribution to the County, resulted in a
decrease in net income (465,764), down-$45,585 from the November 2024.
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Page 1 of 6 pages
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ORANGE COUNTY ABC BOARD—AGENDA FORM j
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Meeting Date: January 20,2026 Agenda Item #5
Regular Session X
3. "Comparative Statement of Monthly/Year-to-Date Retail Sales by Store"
(Attachment"Page 511):
Retail sales for stores were down -$331,059 (-13.01%). Ram's Plaza (2) had the largest
monetary decline (-$57,134), followed closely by Carrboro (7) (-$57,068). Meadowmont (5) had the
largest percentage decline (-19.23%).
Total LBD sales were down -$25,862 (-6.29%), due primarily to declines at Ram's Plaza
(-$43,206)and Meadowmont(-$5,085). Oakdale(10)had the largest monetary increase in LBD sales,
up $9,758 (14.75%), followed closely by Chapel Hill North(3)($8,714, 143.041/o).
Total bottles sold for the month(166,779)decreased-14,602 (-8.05%).
Year-to-date sales($10,213,792) declined at all locations, down a total of-$559,692
(-5.20%).Total LBD sales for the year-to-date ($1,924,628) were down-$20,334 (-1.05%).
4. NC Statewide Report of Spirituous Liquor Sales (Attachment"Page 611):
Total sales for all 171 boards in the state were $159,805,844, down -$14,284,290, an average
of-8.21%. Of the top 29 boards,the average decline was -8.38%.
Orange County ABC slipped two places to 141h place. Mooresville ABC moved up the most
places, up to 19`h from 261h in the previous year.
Asheville had the smallest percentage variance from the previous year (-0.55%). Triad Muni
ABC saw the greatest decline(-13.74%), followed closely by Orange County ABC (-12.07%).
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
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Orange County Alcoholic Beverage Control Board
Comparative Statement of Net Position
As of NOVEMBER 2025 and 2024
Assets
2025 2024 Variance
Current Assets
Cash-Trulsl 0'. 3,754 (3,754)
Cash-First Horizon 2.818,744'. 2.005,681, 813,163
Cash-5/3 Bank 69,764 1,152,3391 (1,082,585)
Capital Management Trust 1.036,009'. 503,452 532.557
Cash-Store Change Reserves 18,551'. 18,0001 551
Total Cash&Cash Equivalents 3,943,058 - 3,683,126: 259,932 7.06%
Accounts Receivable 4791'. 765 4,038
Prepaid Expenses 80,493 186,283; (105,790) -56.79%
Distributions(prepaid) 111.883: 109,584i 2,299
Security Deposits 40,736. 20,73& 20,000
Inventory 5,165,098'. 5,211 293 (46,195) -0.89%
Inventory(bags) 73.624' 71,062' 2,562
Lease Asset 2,112,828. 2.112,828i
7.589,453'.. 7;712,535P (123,086)
Total Current Assets 11,532,511 i1,395,68& 138,846
Property&Equipment
Land,Buildings&Improvements 13,182,92E 13,182;821'. -
Vehicles&Equipment 2,592.137. 2,562,798:' 29,339
Total Property&Equipment 15,775,058'. 15,745,719 29,339
Less:Accumulated Depreciation (5,194,797)' (4,692,921)'. (501,876)
Accumulated Lease Amortization (1.019986): (784,465)I (235521)
Net Property&Equipment 9.560.275I 10.268,333• (708,058)
Other Assets(Pension)
Deferred OulOew Asset(OPEB) (21,808) (128,969):. 107,161
Pension Deferrals/Net Pension Asset 590,591 724,227' (133,636)
Deferred Outflows of Resources 323,499 301,637 21,862
892,282 896,896 (4,613)
Total Assets 21,985,068 22,660,893' (575,825)
Liabilities and Equity
Current Liabilities 2025 2024
Accounts Payable
Trade 1,493,891. 1.460,465• 33,426
Other 126.445' 121.365'' 5,080
1,620,336: 1,581,830' 38,506 2.43%
Excise Taxes 597,101 677.893" (80,792)
Other/Sales Taxes 160,606. 184,402. (23,716)
Payroll Liabilities 141,146'. 140,074: 272
Payroll Accruals 108,430 98,486' 9,944
Accrued Interest(lease) 1.774 - 2.961 (1,187)
E009;137 1,104 616� (95,479) -8.64%
Other Current Liabilities -
NetLiabilily(OPEB) 259.050. - 333,847' (74,797)
Nel Pension Defenal 1,795.523' 1,681,271 114,252
Deferred Inflows of Resources(Pension) 13,608 '' 18.437 (4,829)
Lease Liability(current portion) 200,326 234,915I (34,889)
2.268,507 2j268!470! 37
Long Term Liabilities
Note Payable(First Horizon) 2.121.937 2,280,1201 (158,183) -6.94%
Long Term Debt Adjustment(lease) 156,854 156,854!
Lease Liability(long term portion) 1,044,929 1,245,770: (200841) j
3.323,720'. 3,682,7441 (359,024)
Equity
Balance Beginning of the year 13,888,704 - 13,905,186' 43,383)
Add Income(Loss)Period Gate ,763,36) 18;047 1 (143,383)
Balance End of the Period 13,763,3fi8: 13,gp3,p 3 (159,865)
Total Liabilities&Equity 21,986060' 22.560893 (575,825)
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Orange County Board of Alcoholic Beverage Control
Comparative Statement of Revenues,Expenses and Changes In Net Position
For the month of NOVEMBER 2026 and 2024 j
NOVEMBER November $ %
Sales 2025 2024 Variance Variance -
Retall-Liquor Sales 2,213,387 2,544,446 (331,059) -13.01%
WlnelBarrels Sales 39 868 (829) -95.51
Commercial/LBD/Mixed Beverage-Liquor Sales 385,697 411,459 25,862 -6.29
Total Sales 2,599,023 2,966,773 (367,750) -12.10%
Taxes Based on Gross Sales 602,702 6841042 81,340 -11.89%
Net Sales 1,996,321 2,272,731. 276,410 -12,16%
Cost of Sales(Inc.breakage/ad/sts.) 1338,851 1,568,391 219,540 -14.09%
Gross Profit 25.30% 657,470 24rss; 714,340 56,870 -7.96%
Payroll&Related Expenses
Salaries&Wages L443,979
323,123 5,976 1.85%
Payroll Taxes 21,766 622 2.40%
Emp Retirement 35,420 3,307 9.34%
Health Insurance 48,280 (5,768) -11.95%
Retiree Health Ins 141719 (9,421) -64.01%
Human Resources' 2,229 (1,911) -85.73%
NC 401k 4,049 13 0,26%
Processing fees 772 13 1.68%
Total Payroll&Related 461,248 (7,269) -1.61%
Operating Expenses
Board Members/MeelinglTmvel/Tmining 900 425 475 111.761%
Rent 4,377 6,859 (2,482) -36.19%
Leese Amortization 19,627 19,627 0.00% '..
Repairs&Main. (Bldgs) 362 362 - 0.00%
Repairs&Maint.(Equip.) 3,162 339 2,823 832.74%
Utilities,Telephone and Internet 9,529 7,771 1,758 22.62%
Insurance-Business 9,198. 8,472 726 8.57%
Store Expenses,Supplies and Bags 10,560 - 16,219 (5,659) -34.89%
Travel/Mileage Reimbursement 13 7 6 85,71
Office/Warehouse Supplies&Expenses 407 1,828 (1,421) -77.74%
Ext.Maintenance Services 2,025 2,141 (116) -5.42%
Contract/Service Agreements 9,982 9,766 216 2.21%
Postage 215 279 (64) -22.94%
Professional Services(office) 1,304 1,046 258 24.67%
Dues/Licenses/Fees 501 600 1 100.00%
Creep Card Processing/Bank fees 48,240 52,773 (4,533) -8.59%
Training/Educalion/Meeting 882 346 536 154,91
Burglar Alarm&Security 615 615: 0.00%
Vehicle Expense 513 536. (23) -4.29%
Uniforms - - 0.00%
Interest(Debt Service) 5,042 5,063 (21) -0,41
Interest(Leases) 2,492 2,961 (469) -15.84%
Cash overlshod (319) 296 (615) -2137.77% j
ContingencteslMisc. 417 24) 441 -1837.50%
Total Operating Expenses 130,044 - 138207 8163 -5.91%
Total Payroll/Operating Expenses 574,023 689,455 15432 -2,62%
Income from Operations 83,447 124,885 (41.438) -33.18%
Other Income �I
Investment Income 3,330 1,892 1,438 76.00%
Miscellaneous' 35 5,035 5000 100.0D%
Total Omer Income 3,365 6,927 3,562 -51.42%
Net Income Before Distributions 3,34% 86,812 446% 131,812 (45,000) -34.14%
Statutory Distributions:
Law Enforcement(5%) 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 39,583 (1,166) -2.95% j
Net Income Before Profit Distribution 48,395 92,229 43,834 -47,53%
Profit Distribution:
Orange County-General Fund 73467 70,000 3467 4.95%
Net Income(Loss)before depn 498% 25 0721 075% 22,229 (47,301) -212.79%
depreclation(non-budget gem) 40,692 42,408 1,716
(66,764) (20,179) (45,585)
(netpm(tpercentage) -2.53% -0,68% j
Year to Date Sales Comparison (current) (current)
Sales FY 2026 FY 2025 Change %
Retail Llqucr 10,213,792 11,173 484 (559,fi92) 5.20%
Wine Sales 481 1930 (849) 63.83%
LBD Sales 1.924.628 1,944,962 20,334 -1.05%
Total Sales 12,138 901 1 12,719 776 580,876 -4.57%
Net Income(YTD) 125,338 18,047 143.383 -794.50%
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Orange County Board of Alcoholic Beverage Control
Comparative Statement of Monthly and Year-to-Date Retail Sales by Store
For the month of NOVEMBER 2025 and 2024
Monthly Liquor Sales/YTD Sales Ranking
Retail Sales ot°renumbed 11/01/2025-11/30/2025 11/01/2411/30/24 difference %change b sales
Hillsborough(1) 169,523, 191,056j (21,533) -11.27% 6
Rams Plaza(2) 379,322, 436,456,, (57,134) -13.09% 1 !
Chapel HIII North(3) 269,207; 305,731' (36,524) -11.95% 5
Mebane(4) : 306,254 346,839 (40,585) -11.70% 4
Meadowmont(5) 164,213 203,298,: (39,085) -19.23% 7
Eno/Durham(6) 124,383!. - 136,550 (12,167) -8.91% 8
Carrboro(7) 373,188' 430,256',. (57,068) -13.26% 2
Southern Village(8) 81,595 j 97,803: (16,208) -16.57% 9
Oakdale(10) 345,702 396,457' (50,755) -12.80% 3
2,213,387,, 2,544,446'.' (331,059) -13.01%
LBD
Rams Plaza(2) 177,401'', 220,6071! (43,206) -19.59% 1
Chapel HIII North(3) 14,806'. 6,092I. 8,714 143,04% 4
Mebane(4) 6,374'. 6,566 (192) -2.92% 6
Meadowmont(5) 9,486' 14,571!, (5,085) -34.90% 5 '
Carrboro(7) 95,427,: 94,3681 1,059 1.12% 2
Southern Village(8) 6,188 3,098i 3,090 99.74% 7
Oakdale(10) 75,915I 66,157' 9,758. 14.75% 3
385,597'. 411,4591, (25,862) -6.29%
TOTAL 2,598,984, 2,955,9051. (356,921) -12.07%
Total Bottles Sold 11/01/2025-11/30/2025 11/01/24-11/30/24
"Minis"(50 MI) 68,471, 73,105, (4,634) -6.34%
Retail 81,942, 92,108'.. (10,166) -11.04%
LBD 16,3661. 16,16811 198 1.22%
166,779' 181,381'' (14,602) -8.05%
Year-to-Date Liquor Sales RankingI.
Retail Sales otorenumaed 07/01125-11/30/25 07/01/24-11130/24 difference %change by sales !
Hillsborough(1) _ 764,072 826,,263, (62,191) -7.53% 7
Rams Plaza(2) 1,763,923! 1,887,894. (123,971) -6.57% 1
Chapel Hill North(3) 1,237,838 1,309,578j (71,740) -5.48% 5
Mebane(4) 1,412,167. 1,434,537: (22,370) -1.56% 4
Meadowmont(5) 788,725I : 893,274 (104,549) -11.70% 6
Eno/Durham(6) 577,518; 597,111: (19,593) -3.28% 8
Carrboro(7) 1,750,958: 1,826,038' (75,080) -4.11% 2
Southern Village(8) 369,805: 389,065: (19,261) -4.95% 9
Oakdale(10) 1,548,786 1,609,723', (60,937) -3.79% 3
10,213,792' _ 10,773,484 (559,692) -5.20%
LBD 07/01/25.11/30/25 07/01/2411/30/24
Rams Plaza(2) 899,444.. 1,027,432! (127,988) -12.46% 1
Chapel HIII North(3) 69,484 28,795'., 40,689 141.31% 4
Mebane(4) 35,377', 32,852'., 2,525 7.69% 6
Meadowmont(5) 63,077, 72,982 (9,905) -13.57% 5
Carrboro(7) 494,4461 435,133' 59,313 13.63% 2
Southern Village(8) 26,473-, 15,743: 10,730 68.16% 7
Oakdale(10) 336,327, 332,025!. 4,302 1.30% 3
1,924,6281 1,944,9621 (20,334) -1.05%
TOTAL 12,138,420.'. 12,718,446. (580,026) -4.78%
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6
Z„ L ry °`e 2
ORANGE COUNTY ABC BOARD—AGENDA FORM
Meeting Date: January 20,2026 Agenda Item #6
Regular Session X
i
Presenter/Information Contact: Ron McCoy
Subject: DECEMBER 2025 Monthly Financial Reports
Attachment(s):
1. Attachment"Comparative Statement of Net Position for DECEMBER 2025/2024."
2. Attachment"Comparative Statement of Changes in Net Position for DECEMBER 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:
1. Comparative Statement of Net Position for DECEMBER 2025 (Attachment"Page 3"):
As of 12/31/2025,total cash held by the Board was $4,571,163, down slightly(-1.56%,
-$72,278). Total remaining inventory ($5,003,869)was up marginally, (+$47,471, 0.960/0) from the
previous year. At end of the calendar-year,total current assets($11,994,713)were up $100,971
(0.851/o), while property and equipment assets ($9,499,956)were down-$723,868 (-7.08%, due
primarily to depreciation) and pension assets ($892,282)were down -$4,613 (-0.51%).
Total accounts payable ($1,661,368)were down-$24,288 (-1.44%)due to decreased
inventory purchases. Tax and payroll liabilities ($1,212,501)were down -$71,654 (-5.58%) from
the previous year, due to the decline in sales.
Year to date income ($65,905) decreased -$154,574 (-70.11%) from last year.
2. Comparative Statement of Changes in Net Position for DECEMBER 2025 to 2024
(Attachment"Page 411):
Despite an additional day of business and a busy holiday season, total monthly liquor sales
of$3,308,979 were a net decline of-$184,560 (-5.28%) from 2024. With a decrease in tax expenses
and purchase costs tied to sales, gross profit ($807,874) was down just -2.70% (-$22,377), due to
modest savings in cost of goods(approximately -1.05%). (Note: fortified wine sales are now finished
with the last wine inventory sold in December).
Payroll related expenses ($314,608) were down -$17,203 (-5.18%). Total operational
expenses($152,756)were up$7,126,due to increases in store supplies/expenses(+$12,596)(Loomis,
Town of Chapel Hill, bags) and rent (+$2,040, end-of-the-year CAM/"common area maintenance
expenses) coupled with savings in credit card fees (-$9,824).
Net profit for the month(after depreciation)was $191,241, down -$11,190 (-5.53%).
Page 1 of 7 pages
ORANGE COUNTY ABC BOARD—AGENDA FORM
Meeting Date: January 20,2026 Agenda Item 46
Regular Session X
3. "Budget to Actual Comparison FY 2026" (Attachment"Page 5"):
Halfway through the fiscal year, approximately 50%of allocated funds should remain in the
annual budget. With 49.52% remaining in projected sales, sales were approximately 0.48% higher
than expected.
At 51.07%, payroll expenses were approximately -1.07% below those anticipated, due
primarily to a significant decrease in funds allocated for OPEB/retiree medical expenses. With a
budgetary balance of 47.73%remaining in allocated funds, operating expenses were trending 2.27%
above those expected.
Adjustments to the annual budget related to savings in OPEB and the increase in operating
expenses are addressed in a mid-year budget amendment(see agenda item #8).
4. "Comparative Statement of Monthly/Year-to-Date Retail Sales by Store"
(Attachment"Page 6"):
Retail sales declined for all stores with Store 003(Chapel Hill North)experiencing the greatest
decrease in revenues (-$33,397), followed by Store 002 (Ram's Plaza) (-$26,267) and Store 004
(Mebane) (-$22,382). Carrboro (Store 007) led increases in LBD/commercial sales (+$7,375),
followed by Chapel Hill North ($1,694), Oakdale Drive (Store 010, +$1,442) and Mebane ($899).
The Board's primary LBD outlet,Ram's Plaza(Store 002)experienced the greatest decline(-$34,365,
-19,69%).
Consumption measured by the sale of bottles (194,198) was down-4,418 bottles (-2.229/0).
Year to date total liquor sales ($15,447,247) declined-$764,323 (495%).
5. NC Statewide Report of Spirituous Liquor Sales (Attachment"Page 711):
Total retail sales for all boards in the state were $170,857,670 (-2.43%)while LBD sales for
the month were$32,420,531 (+3.539/.). Total retail and LBD sales of$151,291,379 (-1.77%)for the
top 33 boards produced 74.43% of all sales in the state.
Only two of the top boards had net sales increases:Asheville ABC had the largest percentage
increase (+6.50%), followed by Johnston County (+3.26%), up two places from the previous year.
Catawba County ABC had the largest percentage decrease (-7.70%), followed by Orange County
ABC (-5.28%).
Action Requested:
1. Consent Agenda Item.
2. Review and discuss as needed.
Financial Impact: See Above
Staff Recommendations/Comments:None
Page 2 of 7 pages
I
i
I
Orange County Alcoholic Beverage Control Board
Comparative Statement of Net Position
As of DECEMBER 2025 and 2024
Assets
2025 2024 Variance
Current Assets
Cash-Flrst Horizon 3.330,817 2,969,541 361,276
Cash-513 Bank 183,741. 1,151,438; (967,697)
Capital Management Trust 1,039,305: 505,302j 533,943
Cash-Store Change Reserves 17.300 17,100i 200
Total Cash&Cash Equivalents 4,571,163 4a43,441 (72,278) -1.56%
Accounts Receivable 3.086' 2,076: 11010
Prepaid Expenses 194,677. 92,8621 101815
Distributions(prepaid) 0'.. 0
Security Deposits 40,736' - 20,7361 20,000
Inventory 6,003,869 4,956,3981 4T471 0,96%
Inventory(begs) 68,354 65,401 2,963
Lease Asset 2,112,828'.. 2,112,82&
7,423,550'. ''. 7,250,301'. 173249
Total Current Assets 11,994,713'. 11.,893,742'. 100.971 0,85%
Property&Equipment
Land,buildings&Improvements 13,182,921 13,182,921'.
Vehicles&Equipment 2.592,137' 2580,620 11,517
Total Properly&Equipment 15,775,058', 15,763541 11,517
Less:Accumulated Depreciation (5235,489):. (4735,026) (499,863) i
Accumulated Lease Amortization 0 039,613) (804,091)f (235,522)
Net Property&Equipment 9,499,966: 10,223,824'.. (723,868) -7,08%
Other Assets(Pension)
Deferred Outgew Asset(OPEB) (21,808) (128,969) 107,161
Pension DefermislNel Pension Asset 590.591 724227 (133,636)
Deferred Oulgcws of Resources 323,499 301.,637 21,862
892,282 96,895 (4,613) -0.51% _
Total Assets 22,388951 2$,014,461! (627.510)
Liabilities and Equity
Current Liabilities 2025 2024
Accounts Payable
Trade 1,632,386, 1,564,272: (21,886)
Other 128,982 131,384'. (2402)
1,661,368. T685,6561 (24,288) -1.44%
Excise Taxes 752,959'. 795,818! (42,859)
Other/Sales Taxes 213,440. 224.289, (10,849)
Payroll Liabilities 112,412: 141.,064'. (29,652)
Payroll Accruals 131,993: 119,160: 12,833
Accrued Interest(lease) 1A97 2,924! (1,227)
1,212,501 1,284,155'- (71,654) -5.58%
Other Current Liabil ltles '..
Net Liability(OPEB) 259,050. 333,847.. (74,797)
Net Pension Deferral 1,795,523 1,661,271, 114.252
Deferred l aflows of Resources(Pension 13,608 - 18,437J. (4,829)
Lease Liability(current portion) 194,883'.. ` 235;665' (40,872)
2,283,064 2,269,110 1 (6,046)
Long Term Liabilities j
Note Payable(First Horizon) 2,108,189 - 2,267.154. (168,965)
Long Term Debt Adjustment(lease) 156,854: 166,864. -
Lease Liability(long term portion) 1,030,366. 1,225,867: (195,501)
3,295,409 3,049,875, (364,466)
Equity -
BalanceBeglnningoflheyear 13.888,704' 13,905,1K (16,482)
Add Income(Loss)Year-lo-Dale 65,905. 220.479I (154,574) -70.11%
Balance End of the Period 13,954,609'. 14.125.665' (171,056)
I
Total Liabilities&Equity 22,366,951!. 23.014.4611 (627,510)
1
3
l
I
Orange County Board of Alcoholic Beverage Control
Comparative Statement of Revenues,Expenses and Changes In Net Position
For the month of DECEMBER 2026 and 2024
DECEMBER DECEMBER $ % I
Sales 2025 2024 Variance Vadance
Retail-Liquor Sales 2,953.340 3,104,430 (151,090) -4.87%
Wine/Barrels Sales 152 415 (263) -63.37%
Commercial/LBD/Mixed Beverage-Liquor Sales 355,487 388,694 33,207 -8,54% j
Total Sales 3,308,979 3,493,539 (184,560) -5.28%
Taxes Based on Gross Sales 759,563 802,683 43,120 -5.37%
Net Sales 2,549.416 2690,856 141440 -5.26%
Cost of Goods/Sales(Inc.breekage7adjsts) 1,741,542 1;860;605 119,063 -6.40%
Gross Profit 24.41% 807,874 23.77% 830,251 22,377 -2.70%
I
Payroll&Related Expenses
Salaries&Wages 221,302 229,633 (8,331) -3.63%
Payroll Taxes 15,699 15,251 448 2.94%
Emp Retirement 26,365 24,537 1,828 7.45%
Health Insurance 38,878 41,024 (2,146) -5.23%
Retiree Health Ins 5,298 14,719 (9,421) -64.01%
Human Resources' 947 643 304 47.28%
NO 401k 5,110 5,026 84 1.67%
Processing fees 1,009 97B 31 3,17%
Total Payroll&Related 314,608 331.811 17,203 -5.18%
Operating Expenses
Board Members/MeetinglTravel/Traming 964 1,047. (83) -7.93%
Rent 8,090 6,950 2,040 29.35%
Lease Amortization 19,627 19,627 - 0.00%
Repairs&Maim. (Bldgs) 907 1.,312 (405) -30.87%
Repalrs&Maim.(Equip.) 637 303 334 110.23%
Utilities,Telephone and Internet 11,828 9,955 1,873 18.81%
Insurance-Business 9,1.98 8,472 726 8.57%
Store Expenses,Supplies and Bags 24,818 12,222 12,596 103.06
Travel/Mileage Reimbursement 11 - 11
Office/Warehouse Supplies&Expenses 885 1,682 (797) -47.38%
Ext.Maintenance Services 2,425 1,945 480 24.68% j
Contract/Service Agreements 9,538 9,979 (441) -4.42%
Postage 303 630 (227) -42.83%
Professional Services(office) 2,129 1,046 1,083 103.54%
Dues/Licenses/Fees 400 500 (100) 100.00%
Credit Card Processing/Bank fees 50.360 60,184 (9,824) -16.32%
TraininglEducatlon/Meeting - 380 (380) -100.00%
Burglar Alarm&Security 615 616 0.00%
Vehicle Expense 1,232 520 712 136.92%
Uniforms 117 (107) 0.00% I.
Interest(Debt Service) 4,254 5,036 (782) -15.53%
Interest(Leases) 2,462 2,923 (471) -16,11%
Cash over/short 789 205. 494 167.46%
ContingencieslMlsc. 394 0 384
Total Operating Expenses 152,756 146630 7,126 4.89%
Total Payroll/Operating Expenses 467,364 477,441 10,077 -2.11
Income from Operations 340,510 352,810 (12,300) -3.49%
Other income
Investment income 3,306 1,910 1,396 73.09%
Miscellaneous' 100.00%
Total Other Income 3,306 1,910 1.396 73,09%
Not Income Before Distributions 10.39% 343,816 tots% 354,720 (10,904) -3.07%
Statutory Distributions:
Law Enforcement(5%) 16,666 15,334 1,332 8.69%
Alcohol Rehabilitation&Education(7%) 21,750 24,250 2,500 -10,31
Total Statutory Distributions 3Q41fi 39,584 (1,168)
Net Income Before Profit Distribution 305,400 315,936 8,736 -3.09%
Profit Distribution:
Orange Courtly-General Fund 73,467 70,000 3,487 4.95%
Net Income(Loss)before depr 7.01% 231,933 7.02% 245136 (13,203) -5,39%
depreciation(non-budget Item) 40,692 42,705 2,013 4.71%
191,241 202,431 (11,190) 5.63%
(net profit percentage) 5.78% 5.79%
Year to Date Sales Comparison (current) (current)
Sales FY 2026 FY 2025 Change %
Retail Liquor 13,167.132 13,877,914 1 (710,782) -5.12%
Wine/Barrel Sales 633 1745 (1,112) -63.72%
LBD Sales 2,280,115 2,333:056 53,541 -2.29%
Total Sales 15,447,880 16 213 316 765 435 -4.72% .,
Net Income(YTD) 65,905 220,479 l54,574 -70.11%
0.43% 1.36%
4
Orange County ABC Board
Budget to Actual Comparison FY 2026
For the fiscal year ending 0613012026
DECEMBER 2026 Belanca %
Safe$ 2025 YTD Budget Remoring Remaining
Liquor Sales 2,953,340 13,167,132 25,95o,000 12,782,968 49.26%
Wine/Mixer 152 634 500 (134) -2Ga0%
LRD 355,487 2,280,115 4,650,000 2,369,885 50.97%
Gross Sales 3,308,979 15,447,881 30,60Q500 15,152,619 40.52%
Taxes based an gross sales 759,563 3,580.828 7,108,495 3,527,667 49.63%
Net Sales 2,549,416 11,867,053 23.492,005 11,524,952 49.48% !,
C0st0f Sales(Inaumnginvemorradiummenm) 1,741,542 8,047,262 15,942,865 7,895,603 49.52%
Gross Profit 807,874 3,819,791 7,549,140 3,729,349 49,40%
Payroll and Related Expenses benchmark
Salaries and Wages 221,302 1,390,221 2,755,670 1,355,449 49.55% 50.00%
Payroll Taxes 15,699 104,508 205,675 101,167 49,19%
Retirement 26,365 178,934 340,090 161,156 47.39%
Group Health Insurance 38,878 241,838 529,025 287,187 54.29%
Retiree's Group Insurance 5,298 50,630 185,0p0 134,370 72.63% j
Human Resources 947 3,761 10,000 5,239 62.39%
401k 5,110 32,648 67,000 34,352 51.27%
Processing fees 1,p09 4,920 9,850 1 4.930 1 50.05% ,
Total psymll related expenses 314,608 2,007,460 4,102,310 2,094,850 1 51.07%
Operating Expense.
Board Member./Meeteg/Davalroaining 984 8,783 10,200 1,417 13.89% j
Rent 8,990 38,688 58,435 19,747 33.79%
Lease Amortization 19.627 117,762 235,525 117,763 60.00% '
Repalm&Malnerance-Bldgs 907 13,512 44,000 30,488 69.29%
Repairs&Malntena oce-Equip. 637 15,269 23,000 6,731 29.27%
Utilities,Telephone,Internet 11,828 66,581 125,000 58,419 46.74%
Business Insurance 9,199 55,188 113,785 58,597 51.50%
Store Supplies,Bags and Expenses 24,818 90,869 165,000 74,131 44.93%
EmployeeTavel 11 34 500 466 93.20%
Office Supplies&Expenses 865 _ 5,899 20,000. 14,101 70,51%
Malnterance Services 2,425 17,711 28,000 10,289 36.75%
Service Agreements(Dmx/HVAC) 9,538 63,107 122,000 58,893 48.27% I
Postage 303 - 1,908 3,900 1,992 51.08% '
Professlonal Fees(ofgce) 2,129 20,027 19,800 (227) -1.15%
Dues&Subscriptions/Licenses/Fees 400 - 9,736 5,500 (3,236) -58.84% �I
Credit Card Processing 50,360 258,311 535,000 276,689 51.72%
Training a ad Education 9,221 10,000 779 7.79%
Burglar Alarm and Security 615 3,690 7,500 3,810 60.80%
Vehicle Expense 1,232 6,917 15,000 8,083 53.89%
Uniforms 5,866 3,000 (, 6 - . %
Debt Service(Interest expense) 4,254 28,050 54,315 26,265 48 48.3638% .
Interest(Wases) 2,452 15,306 30,000 14,694 48,98%
Cash over/short 789 (782) 500 1,282 256.40%
Contingencies/Misc. 394 647 500 (147) -29.40%
Total opennfing expenses 152,756 852.300 1,630,460 778,160 47.73%
Total OperetinglPayroll Expenses t37.364 2,859,760 5,732,770 2,873,010 50.12%
Income from Operations 340,51D 980,031 1.816,371 856,340 47.15%
Other Income
Interest Income 3.306 21,011 30.000 8,989 29.06%
Miscellaneous 152 1.800 1,338 89.20%
Total Other Income 3,306 21',173 31,500 10,327 32.78%
Net Income Before Profit Distributions; 343,816 981,204 1,847,871 866,667 46.90%
Statutory Distributions
Law Enforcement 16,666 100,000 200,000 100,000 5D.00%
Alcohol Rehab&Ed 21,750 130,500 261,000 130,500 50.00%
Total Statutory Distributions 38,418 : ` 230,500 461,000 230.600 50.00%
Net Income Before Profit Distribution 305.400 750.704 1.386.871 636,187 46.87%
Profit Distribution
Orange County-Gen Fund 73,467 1 440,800 B611000 440,800 50,00%
Working Capital RetalnediChange In Net Position: 231,933 309.904. 505,271 195,38] 38.67%
azPxzc.H.n(-hast9eledlleml 1199P 24�_eg9 AIM
101,241 55.la5 4A2pAB
Capital Outlay Month VTD Budget. Budwo remalm
Property purchase 0 0 300,000 300,000 100.00%
Replacement Control Panel(warehouse) 0- 3,091 0 (3,091) -100.00%
Capital Receipts
Appropriated fund balance (12,960) (83.056) (456,855) (373,799) 81.82%
Debt Service(princloal)
First Horizon(Mebane) 12,960 79.965 159,855 75,890 49.02%
5
Orange County Board of Alcoholic Beverage Control
Comparative Statement of Monthly and Year-to-Date Retail Sales by Store
For the month of DECEMBER 2025 and 2024
Monthly Liquor Sales/YTD Sales Ranking
Retail Sales/store numbed 12/01/2025-12/31/2025 12/01/25-12/31/24 difference %change b sales
Hillsborough(1) 207,778; 212,443; (4,665) -2.20% 6
Rams Plaza(2) 470,760 497,387. (26,627) -5.35% 2
Chapel Hill North(3) 355,246.. 388,643r:_ (33,397) -8.59% 5
Mebane(4) 441,768, 464,1501, (22,382) -4.82% 4
Meadowmont(5) 205,125. 229,645',. (24,520) -10.68% 7
Eno/Durham(6) 161,267 171,202. (9,935) -5.80% 8 '.
Carrboro(7) 470,438 490,272'; (19,834) -4.05% 3
Southern Village(8) 131,515, 136,232 (4,717) -3.46% 9
Oakdale(10) 509,443 514,456''. (5,013) -0.97% 1
2,953,340'i 3,104,430'."� (151,090) -4.87%
LBD
Rams Plaza(2) 140,122,; 174,487', (34,365) -19.69% 1
Chapel HIII North(3) 11,600, 9,906' 1,694 17.10% 5
Mebane(4) 5,887, 4,988'. 899 18.02% 6
Meadowmont(5) 11,658: 15,774'. (4,116) -26.09% 4
Carrboro(7) 98,992 91,617 7,375 8.05% 2
Southern Village(8) 4,411 10,546! (6,135) -58.17% 7
Oakdale(16) 82,81& 81,376 1,442 1.77% 3
355,488_ 388,694j (33,206) -8.54%
TOTAL 3,308,828 3,493,124, (184,296) -5.28% Ali
Total Bottles Sold 12/O112025-12/31/2025 12/01125-12/31/24
"Minis"(50 ml) 77,661' 76,696 965 1.26%
Retail 103,454; 108,040'... (4,586) -4.24%
LBD ' 13,083' 13,880- (797) -5.74% '..
194,198.' 198,6161. (4,418) -2.22%
Year-to-Date Liquor Sales Ranking
Reta i l Sa l es!store number) 07/01/25-12/31/25 07/01/24-12/31/24 difference %change by sales
Hillsborough(1) 971,850' 1,038,705: (66,855) -6.44% 7
Rams Plaza(2) 2,234,6831. 2,385,281: (150,598) -6.31% 1
Chapel Hill North(3) 1,593,084 1;698,220i (105,136) -6.19% 5 '
Mebane(4) 1,853,936'. - 1,898,688'. (44,752) -2.36% 4
Meadowmont(5) 993,8491 1,122,919'.. (129,070) -11.49% 6
Eno/Durham(6) 738,785j 768,313`: (29,528) -3.84% 8
Carrboro(7) 2,221,396 2,316,311', (94,915) -4.10% 2 '
Southern Village(8) 501,320 525,298!. (23,978) -4.56% 9 '
Oakdale(10) 2,058,229 2,124,179: (65,950) -3.10% 3
13,167,132. 13,877,914''. (710,782) -5.12%
LBD 07/01/25-12/31/25 07/01124-12131/24
Rams Plaza(2) 1,039,565 1,201,919 (162,354) -13.51% 1
Chapel HIII North(3) 81,084 38,701'. 42,383 109.51% 4
Mebane(4) 41,264. 37,840 3,424 9.05% 6
Meadowmont(5) 74,735 88,756. (14,021) -15.80% 5
Carrboro(7) 593,438 526,750', 65,688 12.66% 2
Southern Village(8) 30,884 26,289' 4,595 17.48% 7
Oakdale(10) 419,145'. 413,401'' 5,744 1.39% 3
2,280,115 2,333,656� (53,541) -2.29%
TOTAL 15,447,247! 16,211,570',: (764,323) -4.95% '
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fY1 w
ORANGE COUNTY ABC BOARD -- AGENDA FORM
Meeting Date: January 20,2025 Agenda Item #
Regular Session X
Closed Session
Presenter/Information Contact: Tony DuBois
Subject: "General Manager Reports as of 1/15/2025"
1. Law Enforcement Reports
Law enforcement officers will be at the meeting.
2. Meeting Schedule & Recurring Topics for Calendar 2026*
Meeting schedule and recurring topics list is attached for Calendar 2026.
Meetings on the 4th Tuesday are litighllighted.
3. Meadowmont Flooring Install
The flooring at the Meadowmont store will be replaced on 1/19-1/20 and the
store should reopen on 1/23
4. Kentucky Barrel Pick Arrivals
We have received the following barrel picks from the trip to Kentucky.
Yellowstone, Angel's Envy and one of the Woodford barrels.
Still awaiting Maker's Mark, Elijah Craig, Knob Creek and the second Woodford,
5. Puerto Rico Distillery Visits
The Board Chair and GM will visit Puerto Rico the week of January 26 to select a
barrel and learn more about Rum Distilling. During the visit we will be selecting a
single barrel of Don Q aged Rum and there are also scheduled visits to Bacardi
and Ron Del Barrilitto.
6. Community meeting for potential Cedar Grove location
The meeting will be scheduled in February pending DOT revisions and the board
will get a follow-up email about it.
7. Board Member Terms
Melvin Greene's first term and Mike Zito's second term ends on 6/30/2026.
We will need to replace Mike and Melvin needs to indicate if he would be
interested in serving a second term. Judson will also need.
8. County Commissions Meeting 2/10
Probably a good time to mention potential lower funding for next year due to
lower revenue. Cedar Grove rezoning permit will come to the BOCC at some
point so also a good time to bring it to their attention.
9. Cash Transaction Rounding
We will start rounding cash transactions in the system soon. Any sale ending in a
1 or 2 will round down to 0 and any ending in a 3 or 4 will round up to 5.
Page 1 of 1 pages
Orange County ABC Meeting Schedule & Recurring Topics for 2026
The .following list of meeting dates is based on the current recurring schedule of the third or
fourth Tuesday in each month @ 10:OOam and dates are subject to change as needed.
Recurring Reports: Financial statements from the preceding month are included in the Board
email each month along with sales and non-financial data such as unit sales;etc.
January 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
➢ Y2 of Grantees come in for presentations
➢ Salary chart Review as needed
➢ New Board Member Recommendations if needed
➢ Present to Board of County Commissioners
March 17, 2026
Review Board member's term expirations and determine if action is required to request second
term appointments of members or to request new members.
➢ %of Grantees come in for presentations
Applications for the Alcohol Education Grant Program have a March 31 deadline. Applications are
reviewed during the month of April. Allocations are determined at the May meeting to Include in draft
budget.
April 21, 2026
➢ Review results of the 31" 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
i
Page 1 of 2 pages
I
Orange County ABC Meeting Schedule & Recurring Topics for 2026
`Public Hearing must be held prior to June 17 Meeting***
June 23, 2026 4tn 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.
r Budget for next fiscal year is adopted and copies sent to ABC commission and County
Commissioners before July 1.
r 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
August 18, 2026
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 22, 2026 41n Tuesday
Review final copies of audited financial statements.
v Put independent auditor contract out for bid as needed.
v Put HVAC contract out for Bid every 3 years 2027, 2030 if needed
Have initial Health Coverage conversation if needed
October 20, 2026
Review financial results of the 1 st quarter.
Review latest financial projections through year-end.
Review bids for independent auditors as needed.
Review bids for HVAC contracts as needed
November 17, 2026
Review commercial insurance package if needed (renews 111).
r 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 2026 if Needed (No Meeting Scheduled)
No Recurring Board Topics are scheduled
Page 2 of 2 pages
i
ORANGE COUNTY ABC BOARD—AGENDA FORM
Meeting Date: January 20,2026
Agenda Item 48
Regular Session X
Closed Session_
Presenter/Information Contact: Ron McCoy
Subject: Mid-Year Budget Amendment for Fiscal Year 2026
Attachment(s):
1. Attachment: "Mid-Year Budget Amendment FY 2026"
2. Attachment: "Revised Annual Budget/Worksheet for Fiscal Year 2026"
Brief Summary/Explanations:
1. Mid-Year Budget Amendment for Fiscal Year 2026:
The following revisions to the annual budget for fiscal year 2026 are recommended for the Board's
consideration and approval based on examination of the budget at mid-year(12/31/2025). An increase to
operational expenses of$64,151 is offset by a net decrease in retiree OPEB benefits as calculated by
actuarial (-$54,151) and an increase in interest on investments ($10,00).
Section 1
lncreases to the following operational expenses are recommended based on year-to-date totals and
projected expenses through the end of the fiscal year:
Board Members Expenses $5,800
Rent $6,515
Repairs &Maintenance (Equipment) $7,000
Store Supplies, Bags &Expenses $15,000
Exterior Maintenance $2,000
Professional Fees $10,000
Dues and Subscriptions $6,245
Training/Education $5,000
Uniforms $3,000
Cash Over/Short $ 500
The net impact on working capital retained/change in net position is a decrease of$61,060.
Section 2
A capital expense addition to the budget is recommended due to the replacement of the fire control
panel in the warehouse.
Fire Control Panel $3,091
i
The net impact on working capital retained/change in net position is a decrease of$3,091.
Page 1 of 4 pages
I
i
ORANGE COUNTY ABC BOARD—AGENDA FORM
i
Meeting Date: January 20,2026
Agenda Item #8
Regular Session X
Closed Session i
Section 3
The amount allocated for other-post-employment benefits (retiree health insurance)as calculated
by actuarial has been reduced while interest earned in investments has been increased.
Retiree Group Insurance -$54,151
i
Interest income (investments) $10,000
The net impact on working capital retained/change in net position is an increase of$64,151.
Proposed increases/savings s in expenses and increases in interest income has resultedi p g p n no net change in
working capital retained/change in net position.
2. Revised Annual Budget/Worksheet for Fiscal Year 2026:
The revised annual budget worksheet shows the current year budget and changes related to the mid-
year amendment. Mid-year increases in 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.
Action Requested:
1. Review and discuss as needed.
2, Vote approval of budget amendment.
Financial Impact: See Above
Staff Recommendations/Comments:None
Page 2 of 4 pages
ORANGE COUNTY ABC BOARD
BE ITORDAINED by the Orange County ABC Board that the following amendment be made to the annual budget
ordinance for the fiscal year ending June 30,2026.
Section 1 To increase adjustments to operating expenses based on mid-year performance evaluation.
Increase decrease
Board Members Expenses $5,800
Rent $6,515
Repairs&Maintenance(Equipment) $7,000
Store Supplies,Bags&Expenses $15,000
Exterior Maintenance $2,000
Professional Fees $10,000
Dues and Subscriptions $6,245
Training/Education $5,000
Uniforms $3,000
Cash Over/Short $ 500
Working capital retained(Change In net position) $61,060
Section 2 To adjust capital outlay related to new equipment purchases.
Increase decrease
Replacement Fire Control Panel(Warehouse) $3,091
Working capital retained(Change in net position) $3,091
Section 3 To adjust working capital Increases related to increased Interest on investments and decreases in
projected retiree liabilities.
increase decrease
Retiree Group Insurance $54,151
Interest Income(Investments) $10,000
Working capital retained(Change in net position) $64,151
Copies of this budget amendment shall be furnished to the Clerk of the County of Orange County,the INC ABC
Commission,and to the Budget Officer and the Finance Officer for their direction. j
Adopted this 20th day of January 2026
I
i
i
Judson Williamson,
Orange County ABC Chairman
I
i
Page 1 of 1 II'
2026 MID YR FY End 2026
ORANGE COUNTY ABC BOARD Origin& 8udget audger REVISED
Annual Budget for Fiscal Year 2026 audger amend Amend. Bmdget
Sales:
Liquor Sales 25,950,000 25,450,D00
Wine/Mixer Soo 5.
L5D 4,650,Om0 4 650.000
Gross Sales 30,600,500 3G,euu,50G
Less:Taxes on Gross Sales:
Reran Sales 7,102,495 7,109,495
Net Sales: 23,492,m5 23,492,nCs
Less:Cast of Sales
Cost of goods s,Id(inn,Inventory,adjustments) 15,942,865 15,942,865
Gross Profit 7,549,140 7,549.140
Payroll and Related Expenses
Salaries and Wages 2,755.670 2,75S,67o
Payroll Taxes 205,675 205.675
Retirement 340,090 340,090
Group Health Insurance 529,025 529.025
Retiree's Group Insurance 185,000 (54,151) 13D,839
Human Resources 10,W0 10,00D
401k 67,000 67,000
Pr sing lees 9,850 49.850
Total payroll related expenses 4,302,320 4,048,159
Operating Expenses
Board MmberfMeeling Fxpenses(Crayef 10,200 5,800 16,0no
Rent 58,435 6,515 64,950
Lease amort-hen 235,525 235,525
Repairs&Maintenance-Oldgs 44,000 44,0W
Repairs&Maintenance-Equip. 23,000 7,OmD MOW
lllilities,Telephone.Inremel 125,000 125,000
Business Insurance 113,785 113,785
Store Supplies,Bags&Expenses 165,000 15,0D0 180,000
Employee Travel SOD 300
Office Supplies&Expenses 20,000 20,Omm
Exterior Main t Services MOW ?C00 3m,0u0
Serxi.Agreements I04.111VAC) 122,000 122,000
Postage 3,900 3,90u
Professional Fees 19,800 20,000 29,80G
Dues&Subscriptions 5,500 6,245 11,745
Ged'rt Card Processing/bank fees 535,D00 535,ODD
Trainingand Education/Meeting 10,000 5,000 15,OD0
Burglar Alarm and Security 7,500 7500
Vehicle Expense 15,0m0 15,1D0
Uniforms 3,00u 3,000 6,000
Debt Semre pnferest Exp) 54,325 54,315
Interst(leases) 30,GOD 30,DDO
Cash Over/Short son 500
C,atingenaeslMisc Son 50C 1�00
I,630,460 1,691,520
Operating Income(Lass) 1816.370 1,809,461
Otherlm,
Interest Income 3C,000 10,D00 40,000
Other Income 1,500 11150)
Total Other Income 31,500 41,500
Net Income Before DistrUs 1,847,970 1,81
Statutory Distributions
Law Enfineement 20m,muo 2IID,ODD
Almhm Rehab&Ed 251,nn0 26�00C
461,000 461,o0C
Other Distributlons
Orange County-Gen Fund 881,60C 391,600
Total Distributions 1,342,800 1,342,500
Net Income After Digdb's 505,270 508,361
Capital Outlay
Property purchase 30D,000 300,0GO
RepincementconrrolAnnel 3,D91 3,091
0
0
0
Debt Service(principalt
First Horimn IMebanel 156,855 156,955
Toralcapital expenses 456,855 459.946
Capital Receipts
Gainun disposal of truck(warehouse} 0
Appropriated fund balance{RSS) (456,855) (456.955)
Working Capital Retained
{Appropriated Fund Balance-mnrest0h ed) 505,270 SOS,270
Depre-tion(nombudgerary item) 492,505 492,_B05
12,465 12,46S
HILLSBOROUGH POLICE DEPARTMENT ���„.�xi'°' �'���,
u
127 N. CHURTON ST. HILLSBOROUGH, NC 27278
•, „' OFFICE (919) 296-9500-FAX (919) 732-2187 f o
-`, Chief of Police Dauvte Hampton.
Hillsborough PD ALERT Activities 2025
ACTIVITIES Jan-Mar Apr-Jun Jul-Sep Oct-Dec 2025 Totals
On Premise Compliance Checks
Off Premise Compliance Checks
Total#Premise Checked
Surveillance/Saturation Operations 3 1 3 7
Checkpoints
On/Off Premise Inspections
Trainings
Meetings 1 1 1 3
Other
ENFORCEMENT ACTIONS
Sales to Underage
DWI 1 1
Other Violations 7 3 3 13
Alcohol Possession Charges
Controlled Substances Violations 2 2
Inspection Violation
Inspection Warning
FUNDING/Hours
ABC Funding Used $2,150 $400 $1,350 $3,900
OC Partnership Funding Used
Hours engaged in ALERT activities 43 8 27 78
* Assisted other agency with operations
2025 Resource Purchases
New Intoximeter PBTs- 6 purchased for$2,670.00
Casper Phones & Service for 12 months for $3,396.00
Guardian Angel Shoulder Lights- 5 purchased for$450.00
2025 Challenges
Reorganization of our department, promotions and movement of key personnel.
Very low underage buyer interest.
127. North Churton St. Hillsborough, NC 27278 (919) 296-9500
,,ST
HILLSBOROUGH POLICE DEPARTMENT
127 N. CHURTON ST. HILLSBOROUGH,NC 27278
•, - ,` OFFICE (919) 296-9500-FAX (919) 732-2187
Chief of Police Drrane Hampton
2026 Plans/Goals:
✓ Build our own underage buyer base.
✓ Focus on compliance checks along with saturation patrols. Two compliance checks already scheduled.
✓ Assigned personnel to re-start ALE Inspections
✓ Schedule ALE Inspection training
✓ More networking with other agencies within Orange County for Joint Operations.
127. North Churton. St. Hillsborough, NC 27278 (919) 296-9500
ABC Board ALERT 2025 Report
4/18/25-a DWI Saturation patrol with 1 officer was conducted with
no alcohol offenses.
5/23/25-a DWI Saturation patrol with 2 officers was conducted with
12 stops, but no alcohol offenses.
• 6/24/25-a DWI Saturation patrol with 9 officers was conducted with
22 vehicle stops, one felony drug arrest, several citations issued, and
the development of one VICE informant.
• 9/24/25-a DWI Saturation patrol with 2 officers was conducted with
7 stops, but no alcohol offenses.
• 10/3/25-Compliance Operation was scheduled, but the buyer
cancelled so a DWI Saturation patrol was conducted instead with 2
officers, several stops made, but no alcohol offenses.
■ 10/17/25-a DWI Saturation patrol with 2 officers was conducted with
9 stops, and 1 DWI arrest.
■ 11/14/25 -Compliance Operation was scheduled, butthe buyer
cancelled so a DWI Saturation patrol was conducted instead with 2
officers, with 8 stops, but no alcohol offenses.
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ORANGE COUNTY ABC BOARD
Proposed Agenda for Open Session
Tuesday February 17, 2026, 10:00am
i
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
Tim Feeney,Member Julie Mebane, Board Secretary {
Jennifer Sykes,Member Earl McKee, BOCC Liaison
Visitor(s):
Chris Willett-Board Attorney
Gayane Chambless, Mark Mitchell, Jessica Dreher, Sean O'Hare, Danielle Carman, Shane
Harper, Doug Peterson, Terri Smith
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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
i
3. Minutes of Open meeting-January 20 h, 2026
4. 2025-2026 Mid-Year Reporting:
10:15-Jessica Dreher- Orange County Schools
10:30- Gayane Chambless &Mark Mitchell-Freedom House
10:45- Sean O'Hare, Danielle Carman& Shane Harper- Orange County Drug Treatment
11:00-Doug Peterson-Reentry House
11:15-Terri Smith- Chapel Hill Carrboro Schools
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5. Consent Agenda: January, 2026
Financial Reports:
i. Comparative Statement of Net Assets
ii. Comparative Revenue and Expenses for January 2026
iii. Actual-to-Budget Comparison for January 2026
iv. January 2026 and Year-to-Date Retail sales
V. Statewide sales report
6. Management Updates
7. Closed Session-Personnel Matter
8. Board Comments
9. Motion to adjourn
ill
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{
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ORANGE COUNTY ABC BOARD
Proposed Meeting Minutes
Tuesday January 20, 2026, 10:00am
Location: 601 Valley Forge Road Hillsborough,NC 27278
Scheduled attendees:
Judson Williamson,Board Chair-ABSENT Tony DuBois, General Manager
Melvin Green III, Vice Chair Angela Willoughby, Assistant GM
Mike Zito, Member- ABSENT Ron McCoy, Finance Officer
Timothy Feeney, Member Julie Mebane, Board Secretary
Jennifer Sykes,Member Rhonda Ashe,Human Recourses
Earl McKee, BOCC Liaison-ABSENT
Visitor(s):
Erasmo Velazquez, Carrboro Police Department
Mondrez Pamplin, Chapel Hill Police Department
Alex Gregory, Hillsborough Police Department
Steven Shaw, Orange County Sheriff's Office
Call to order: at 10:00 am, a quorum was present and Mr. Green,Board Vice Chairman,called
the Board meeting to Order.
Mr. Green 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. Green 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, Dr.
Feeney seconded the motion and the vote carried.
Meeting Minutes: The Open Meeting Minutes for November 21, 2025, were presented.
Discussion was held. Ms. Sykes made a motion to accept the open session minutes, Dr.
Feeney seconded the motion and the vote carried.
2025-2026 Law Enforcement Mid-Year Reporting:
Law Enforcement presented a mid-year update to the Board. All Law Enforcement agencies
reported on the challenges throughout past year. Presentations included procedures for
conducting compliance checks and explaining the ALERT program and BARS training. All
agencies are looking forward to collaborating and conducting additional DWI and
compliance checks. After each presentation, agencies answered questions from the Board.
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Consent Agenda: November 2025
• Comparative Statement of Net Assets
• Comparative Revenue and Expenses for November, 2025
• November 2025 and Year-to-Date Retail sales
• Statewide sales report
Discussion was held. Ms. Sykes made a motion to approve the November, 2025 Consent Agenda;
Dr. Feeney seconded the motion and the vote carried.
Consent Agenda: December, 2025
• Comparative Statement of Net Assets
• Comparative Revenue and Expenses for December, 2025
• December 2025 and Year-to-Date Retail sales
• Statewide sales report
Discussion was held. Ms. Sykes made a motion to approve the December, 2025 Consent Agenda;
Dr. Feeney seconded the motion and the vote carried.
Management Updates:
Law Enforcement Reports: Law enforcement reports were made in person at the meeting.
Meeting Schedule and Recurring Topics for Calendar 2026-Meeting schedule and recurring
topics list for Calendar 2026 were presented.
Meadowmont Flooring Install- The flooring at the Meadowmont store was replaced on 1/19-
1/20 and the store should reopen on 1/23.
Kentucky Barrel Pick Arrivals- We have received the following barrel picks from the trip to
Kentucky. Yellowstone, Angel's Envy and one of the Woodford barrels. We are still awaiting
Maker's Mark, Elijah Craig, Knob Creek and the second Woodford.
Puerto Rico Distillery Visits- The Board Chair and General Manager will visit Puerto Rico the
week of January 26 to select a barrel and learn more about Rum Distilling. During the visit, they
will be selecting a single barrel of Don Q aged Rum. There are also scheduled visits to Bacardi
and Ron Del Barrilitto.
Community Meeting for potential Cedar Grove store location- The meeting will be
scheduled in February pending Department of Transportation revisions. The Board will receive a
follow-up email about it.
Board Member Terms- Melvin Greene's first term and Mike Zito's second term ends on
6/30/2026. The Board will need to replace Mike. Melvin indicated that he would be
interested in serving a second term. Judson will also need to confirm that he would like to
continue as Board Chair.
County Commissions Meeting 2110- The upcoming meeting will be a good time to mention
potential Iower fielding for next year due to lower revenue. The Cedar Grove rezoning permit
approval will come before the Board of County Commissioners soon.
Mid-Year Budget Amendment- Mr. McCoy presented the Mid-Year Budget amendment.
Ms. Sykes made a motion to approve the budget amendment, Dr. Feeney seconded the motion
and the vote carried
Ms. Sykes made a motion to go into a Closed Session (11:35), Dr. Feeney seconded the motion
and the vote carried. A closed session n;as held.for a personnel matter. Dr. Feeney made a
motion to go back into open session, (11:48), Ms. Sykes seconded the motion and the vote
carried.
Board Comments:
Mr. Green thanked the staff for their work with budgeting and making the needed changes.
At 11:44pin Ms. Sykes made a Motion to adjourn, Dr. Feeney seconded the motion and the
vote carried.
Meeting adjourned.
CL'fiair's signature and Date edsecretar, 's Signature and Date
1/21/26, 1:54 PM Orange County ABC Mail-Closed Session Notes
I ABC Primary Admin<admin@orangeabc.com>
Closed Session Notes
.. ..............
Jerm Sykes <sykes.jennifer@gmail.com> Wed, Jan 21, 2026 at 1:47 PM
To: Primary Admin <admin@orangeabc.com>
Hi Julie,
I think it would be summarized as
"Discussion was held for a personnel matter and the end result was to continue discussion in the next meeting."
Let me know if it needs to be more elaborate than that. Thanksl
[Quoted text hidden]
htips://mail.google.com/mall/u/O/?Ik=e24ab99d7a&view=pt&search=Etll&pormmsgid=msg-f:1854953263626793913&simpl=msg4:185495326362679391 3 ill
ORANGE COUNTY ABC BOARD—AGENDA FORM
Meeting Date: February 17,2026 Agenda Item #5
Regular Session X
Presenter/Information Contact: Ron McCoy
Subject: JANUARY 2026 Monthly Financial Reports
Attachment(s):
1. Attachment"Comparative Statement of Net Position for JANUARY 2026/2025."
2. Attachment"Comparative Statement of Changes in Net Position for JANUARY 2026/2025."
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:
Over the course of two successive weekends, snow/ice was a significant factor influencing sales
for the month. Stores operated on modified opening/closing schedules and were closed on Monday, Jan.
26. Store 005 (Meadowmont) was also closed for three days of business due to floor repair/installation.
Nevertheless,for the first time this fiscal year,retail sales for the month exceeded those in the same period
in the previous year.
1. Comparative Statement of Net Position for JANUARY 2026 (Attachment "Page 3"):
Total cash held by the Board in January was $3,657,698, up $298,774 (8.89%) from the previous
year. Inventory ($4,664,333) was down significantly (-12.99%), due in part to a post-holiday decline in
product ordered and an increase in sales, due to inclement weather.
The decrease in inventory was also reflected in a decline in trade accounts payable (-$479,287,
-32.32%). Tax and payroll liabilities ($835,028) were down-$65,143 (-7.24%).
Year to date income (-$36,718) decreased -$184,465 (-124.85%) from last year.
2. Comparative Statement of Changes in Net Position for JANUARY 2026 to 2025
(Attachment "Page 411):
Total retail sales ($1,875,481) were up $52,099 (2.86%), due to two weekend weather events.
Likewise, LBD/commercial sales ($328,119) were down -$33,010 (414%) for the same reason. Gross j
profit for the month($516,702) was down-$35,078 (-6.36%), due to increased costs (+$50,391) and taxes
(+$15,313)related to increased sales.
Total payroll expenses ($335,056) were up $1,308 (0.39%). Total operating expenses ($143,355)
were up $3,012 (2.15%), due in part to increased building repairs (+$14,880) related to HVAC repairs at
Store 003 (Chapel Hill North).
Net profit for the month (before depreciation) was a loss of -$70,079, down -$40,052. After
depreciation,the net loss for the month was-$110,771. Net income for the year(-$36,718)was a decrease
_ of-$184,465 (424.85%).
Page 1 of 7 pages
I
ORANGE COUNTY ABC BOARD—AGENDA FORM
Meeting Date: February 17,2026 Agenda Item #5
Regular Session X
i
3. "Budget to Actual Comparison FY 2026" (Attachment"Page 511):
With five months remaining, approximately 41.66%should remain in budgeted funds for the fiscal
year. Following the mid-year budget amendment last month, total allocated revenues and expenses were
as anticipated.
4. Comparative Statement of Monthly/Year-to-Date Retail Sales by Store
(Attachment"Page 6"):
Sales increased for all stores except Store 005 (Meadowmont) and Store 006 (Eno/Durham).
(Meadowmont was closed for three days of business.) Store 002 (Ram's Plaza) had the largest sales
increase(+$27,757, 8.77%), followed by Store 010 (Oakdale), up $18,337 (7.12%).
Store 002 also had the greatest decline in LBD sales (-$28,635, -15.74%), followed by Store 005
(47,602, -46.12%) and Store 010 (-$6,378, -10.93%). LBD sales for Store 003 (Chapel Hill North)
increased$4,346 (35.76%),.followed by Store 007 (Carrboro) with+$3,543.
Retail bottles sold (70,492) increased +1,998 (2.920/o), although the number of mini-bottles sold
(58,528) decreased-3,823 (-6.13%) and LBD bottles sold declined-747 (4.78%).
Total year-to-date sales ($17,650,845) declined-$745,236 (4.22%).
5. NC Statewide Report of Spirituous Liquor Sales (Attachment"Page 711):
Total statewide sales for the month($133,224,187)were up$3,283,499(+2.53%). Sales for the top
performing boards ($91,757,042) were up $1,880,221 (+2.09%).
Mecklenburg County ABC held the top spot ($19,635,078) followed by Wake County ABC
($15,817,498). Johnston County ABC had the greatest sales increase (+$285,022, +12.79%), moving up
two places to 101h position. Durham County's sales decreased -$496,033 (-11.491/o), although their LBD
sales--$84,634—were likely misreported.
With sales of$2,203,600, Orange County ABC slipped from 13'h to 14th position.
Action Requested:
1. Consent Agenda Item.
2. Review and discuss as needed.
Financial Impact: See Above
Staff Recommendations/Comments: None
Page 2 of 7 pages
ORANGE COUNTY ABC BOARD —AGENDA FORM
- Meeting Date: February 17, 2025 Agenda Item # b
Regular Session X
Closed Session
Presenter/Information Contact: Tony DuBois
Subject: "General Manager Reports as of 1/15/2025"
1. Law Enforcement Reports
Law enforcement reports are attached.
2. Meadowmont Flooring Install Update
The flooring at the Meadowmont store was replaced and the store was closed for
3 days.
3. Kentucky Barrel Pick Arrivals
We have received the following barrel picks from the trip to Kentucky.
Yellowstone, Angel's Envy and one of the Woodford barrels.
Still awaiting Maker's Mark, Elijah Craig, Knob Creek and the second Woodford.
4. Puerto Rico Distillery Visits
The Board Chair and GM went to Puerto Rico the week of January 26 and
selected a Don Q barrel and learned a great deal about Rum Distilling. During
the visit we will also visited Bacardi and Ron Del Barrilitto.
5. Community meeting for potential Cedar Grove location
The meeting will be scheduled soon pending DOT revisions and the board will
get a follow-up email about it.
6. Board Member Terms
Melvin Greene's first term and Mike Zito's second term ends on 6130/2026.
We will need to replace Mike and Melvin indicated he would be interested in
serving a second term. Judson also confirmed he would like to remain Chair.
7. County Commissions Meeting 2110
Probably a good time to mention potential lower funding for next year due to
lower revenue. Cedar Grove rezoning permit will come to the BOCC at some
point so also a good time to bring it to their attention.
8. Cash Transaction Rounding
We received a quote for rounding cash transactions in the system of $1773.75.
Any sale ending in a 1 or 2 will round down to 0 and any ending in a 3 or 4 will
round up to 5. We are considering our options.
9. Clase Azul Brand Ambassador
Clase Azul training 12:00 Thursday 2/26 in the admin office training room.
Paget oft pages
State of North Carolina
Alcoholic Beverage Control Commission STVt cr
� ` SKr za �Tis
ABC Law Enforcement Monthly Report
GS 1813-501(f1)
Board: -J
Orange County
Reporting Month/Year:
Jan-25 u�►rn VL00
Regulatory Activity and'braining
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 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
Unauthorized Possession 0
Sell/Give to Intoxicated 0
All Other Alcohol Related Charges 0
Total:
Controlled Substance Violations At Permitted Away From Permitted
Establishment Establishment
Felony Drug Related Charges 0 0
Misdemeanor Drug Related Charges D Q
Total:
Other Offenses At Permitted Away From Permitted
Establishment Establishment
Driving While Impaired 0 0
All Other Criminal Charges 0 0
TotJ.-
TOTAL
CRIMINAL CHARGES: i
Agencies Assisted
Assistance Provided to Other Agencies 0
Rema rks
CHPD conducted 1 BARS Training.
Reporting Officer/Title:
Tony DuBois
Report Date:
Feb 12026
Orange County Alcoholic Beverage Control Board
j Comparative Statement of Net Position
As of JANUARY 2026 and 2025
Assets
2026 2025 Variance
Current Assets
Cash-First Horizon 2419,507: 1,684,3071 735,200
Cash-513 Bank 178,410'I 1,140,413'., (971,003)
Capital Management Trust 1,042496: -507,204i 635,291
Cash-Store Change Reserves 17,286 18,000i (714)
Total Cash&Cash Equivalents 3,657,698'. 3,368,924'' 298,774 8.89%
Accounts Receivable 1,652 1,612''.. 40
Prepaid Expenses 217,246 237,651 (20,405)
Distributions(prepaid) 223,766'. - 219,167'. 4,599
Security Deposits 40,736'. 20,7361, 20,000 Ali
Inventory 4,664333-: 5360;488i (696,155) -12.99%
Inventory(bags) 62,658 64,292' (1,634)
Lease Asset 2112,828'.. 2,112,828
7,323,219', 8,016,774', (693,556)
Total Curtest Assets 10980,917. 11,375,698: (394,781) -3.47%
Property&Equipment
Land,Bulldings&Improvements 13,182 921".. 13,182,921
Vehicles&Equipment 2,592,137' 2,580,620' 11,517
Total Property$Equipment 15,775,058j 15,763,541 11,517
Less:Accumulated Depreciation (5,276182)': (4778,331)I (497,851)
Accumulated Lease Amortization (1,059,238) _ (823;716) (235,521)
Net Property&Equipment 9439,637- 10,161,492' (721,855) -7.10%
Other Assets(Pension)
Deferred Outflow Asset(OPEB) (21,808): (128,969),, 107,161
Pension Defermis/Nel Pension Asset 590,591 724,227' (133,636)
Defamed Outflows of Resources 323499 -.301,637 21,862
892.282 896,895+, (4,613) -0.61% I.
Total Assets 21.312.836 22.434,085: (1,121,249)
Liabilities and Equity
Current Liabilities 2025 2024
Accounts Payable -
Trade 1,003,690 1,482,977'i. (479,287) -32.32%
Other 97.027, 111,475i (14448)
1,100,717', 1..594,462, (493,735)
Excise Taxes 507155. 504,7581 2,397
Other/Sales Taxes 136212- 132,6491 3,553
Payroll Llabllitles 144,533'. 164,386: (19,853)
Payroll Accruals 45,508 95,4941 (49,986)
Accrued Interest(lease) 1,620 2.884! (1,204)
835,028' 900,171 (65,143) -7.24%
Other Current Liabilities
Net Liability(OPEB) 259050 333,847'i (74,797)
Net Pension Deferral i 795 523 1.681.271 114,262
Deferred Inflows of Resources(Pension 13,608 18437: (4,829)
Lease Liability(current portion) 189,428 1 236,197 (46,769)
2,257,609 2,269,752 I (12,143) '..
Long Term Liabilities
Note Payable(First Horizon) 2,094868. 2253;9991 (169,131)
Long Term Debt Adjustment(lease) 156,854'. 156,85411
Lease Liability(long term portion) 1 015 774 1,205 924 (100,150)
3267496 3,616,777' (349,281)
Equity
Balance Beginning of the year 13888704' 13905,18W (10,482)
Add Income(Loss)Year-to-Dale 147,7471 (184,465) -124.85^/0
Balance End ofthe Period 13,861 988 14,06� (200,947)
Total Liabilities$Equity 21.3726836 22,434.0851 (1,121,249)
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Orange County Board of Alcoholic Beverage Control
Comparative Statement of Revenues,Expenses and Changes in Net Position
For the month of January 2026 and 2025
January January $ %
Sales 2026 2025 Variance Variance
Retail-Liquor Sales 1,875,481 1,823,382 52,099 2.86%
Barrels Sales 100 1,461. (1,361) -93.16%
Commemial/LBD/Mixed Beverage-Liquor Sales 328,119 361,129. 33,010 -9.14%
Total Sales 2,203,700 2,185,972 17,728 0.81%
Taxes Based on Grass Sales 512,009 609,594 2,415 0.47%
Net Sales 1.691691 1,676378' 15,313 0.91%
Coat of Goods/Sales(inc.breakageladjsts.) 1,174,989 1,124,598: 50,391 4,48
Gross Profit 23,45% 516,702 25,24% 5511,780 35078 -6,36%
Payroll&Related Expenses
Salaries&Wages 224,748 212,040 12,708 5.99%
Payroll Taxes 23,051 22,100 951 4.30%
Emp Retirement 38,411 35,057 3,354 9.57%
Health Insurance 35,029 41,635 (6,606) -15.66%
Retiree Health Ins 5,298 14,719 (9,421) -64.01
Human Resources' 229 229 0,00%
NC 401k 7,551 7,323 228 3.11%
Processing fees 739 745 6 -0.81%
Total Payroll&Related 335,056 ' 333,748 1,308 0.39%
Operating Expenses Ali
Board Members/Meeting/fmveUTralning 958 948 10 1.05%
Rent 8.907 4,300 4,607 107.14%
Lease Amortization 19,627 :19,627 - 0.00%
Repairs&Malnt (Bldga) 16,127 1„247 14,880 1193.26%
Repairs&Maint.(Equip,) 1,105 5,760 (4,665) -80.82%
Utilities,Telephone and Internet 10,990 16,809 (5,819) -34.62%
Insurance-Business 9,403 9,198. 205 2.23%
Store Expenses,Supplies and Bags 8,312 <14,672 (6,360) -43.35%
Travel/Mileage Reimbursement 70 70
OfficelWarehouse Supplies&Expenses 859 3,888 (3,029) -77.91
Ext.Maintenance Services 5,303 2,391 2,912 121.79%
Contract/Service Agreements 10,231 9,777 454 4.64%
Postage - 215. (215) -100.00%
Professional Services(office) 1,304 1,046' 268 24.67%
Dues/Licenses/Fees 403 501 (98) 100.00%
Credit Card Processing/Bank fees 39,519 39,408 ill 0.28%
Training/Education/Meeting 540 133 407 306.02%
Burglar Alarm&Security 615. 615 0,00%
Vehicle Expense 1,429 1.,629. (200) -12.28%
Uniforms - 0.00%
Interest(Debt Service) 4,681 - 4,848 (167) -3.44
Interest(Leases) 2,412 , 2,884 (472) -16.37%
Cash overlshod 456 419 37 8.83%
ContingencieslMisc. 104 28 76
Total Operating Expenses 143,355 ;.140,343 3.012 2.16%
Total Payroll/Operating Expenses 478.411 474,091.. 4,320 0.91%
Income from Operations 38,291 77,689 (39,398) -50.71%
Otherincome
Investment Income 3,192 1,842 1,350 73.29%
Miscellaneous` 322 25 297 100.00% '.
Total Other Income 3,514. 1867 1,647 88.22%
Net Income Before Distributions 1.90% 41,805 364% 79,656 (37,751) -47.45%
Statutory Distributions: -
Law Enforcement(6%) 16,667 15333'.. 1,334 8.70%
Alcohol Rehabilitation&Education(7%) 21,750 24,250'. 2,600 -10,31%
Total Statutory Distributions 38,417 39,683' (1,166) -2.95%
Net Income Before Profit Distribution 3,388 39,973 36,585 -91.52%
Profit Distribution:
Orange County-General Fund 73,467 70000. 3467 4.9W,
Net Income(Loss)before depr -3,16% 70,079 -1,37% 39;027 (40,052) 133.39%
depreclallon(non-budget Item) 40,692 42705 2,013 4.71%
(110,771) (72,732) (38,039) 52.30%
(netprofitpercantage) 5.03% -3.33%
i
Yearto Date Sales Comparison (current) (current)
Sales FY 2026 FY 2025' Chan e
Retail Liquor 15,042,612 15,701,297 1 (658,685) 4.20%
WinelBarrel Bales 733 3,206 (2,473) -77.14%
LBO Sales 2,608,233 2,694,784 86,561 3.21%
Total Sales 17 651.678 18,399 287 747,709 -4.06%
Not laceme(YTD) 38,718 Y47,747 184465 -124.85%
-0.21% 0.80%
Orange County ABC Board
Budget to Actual Comparison FY 2026
For the fiscal year ending 0613012026
JANUARY 20 Balance %
Sales 2026 YTD Budget Remaining Banned,
Llqum Sales 1,876,481 15,042,613 25,950,000 10,907,387 42.03%
i Wlne/Mixer 100 734 500 (234) -48.80%
LBD 328,119 2,608,234 4,650,000 2,041,765 43.91%
Gross Soles 2,203,700 17,651,581 30,600,500 12,948,919 42SM
Taxes based on gross sales 512,099 ':4,092,837 7,108,495 3,015,658 42.42%
Net Soles 1,691,691 13,558r744 23,492,005 9,933,261 42.28%
Cost of Sales(mdudmgl...W1e41ueMenbl 1,174.969 9,222,254 15,942,865 5,720,611 42,15%
Gress Proft 616,702 4,336,490 7,549,140 3,212,650 42.68%
Payroll and Related Expenses benchmark
Salaries and Wages 224,748 1,614,969 2,755,670 1,140,701 41.39% 41.66%
Payroll Taxes 23,051 127,559 205,675 78,116 37.98%
Retirement 38,411 217,345 340,090 122,745 36.09%
Group Health Insurance 35,029 276,967 529,D25 252,158 47.66%
Retiree's Group Insurance 5,298 55,928 130,849 74,921 57.26%
Human Resources 229 3,990 10,000 6,010 80.10%
401k 71651 40,199 67,000 26,801 40,00%
Processingfees 739 5,659 91850 4,191 42.55%
Total payroll related expenses 335,056. 2,342,516 4,048,159 1,705,643 42.13%
Operating Expenses
Board MembersAcestingTfreveyl'mining 958 -9;741 16;000 6,259 39.72%
Rent 8,907 42,982 64,950 21,968 33,82%
Lease Amortization 19,827 - 137,389 235,525 98136 41.07%
Repel.&Maintenance-Bldg, 16,127 29,639 44,000 14,361 32.64%
Repairs&Maintenance-Equip. 1,105 17,374 30,000 12,626 42.09%
Utilities,Telephone,Internet 1D,990 77,559 125,000 47,431 37.94%
Business Insurance 9.403 64,591 113,785 49,194 43.23%
Store Supplies,Bags and Expenses 8,312 95,644 180,000 84,356 46.86%
Employee Travel 70 104 Soo 396 79.20%
Office Supplies&Expenses 859 )..6,758 20,000 13,242 66.21% '.
Maintenance Services 5.303 23,014 30,000 6,986 23.29%
Service Agreements(Data/HVAC) 10.231 73,338 122,000 49,662 39.89%
Postage - 1,908 3,900 1,992 61,08%
Professional Fees(office) 1,3ix 21,331 29,800 8,469 28.42%
Dues&Subscriptions/Licenses/Fees 403 9,139 11,745 2,606 22.19%
Credit Card Processing 39,519 297,830 535,000 237,170 44.33%
Training and Educatlon 540 9,761 15,000 5,239 34.93%
Burglar Alarm and Security 616 4,305 7,500 3,195 42.60%
Vehicle Expense 1,429 8,346 15,000 6,654 44.36%
Uniforms 3,866 6,000 134 2.23%
Debt Service(Interest expense) 4,681 32;131 54,315 21,584 39.74%
Interest(Leases) 2,412 - 17,718 30,000 12,232 40.9496
Cash aver/short 456 - : (326) Soo 826 165.20% '
C6ntingendes/Misr. 104 152. 11000 248
Total operallog expenses 143,355 987.5041 1,691,520 704,016 41.62%
Total Operating/Payroll Expenses 478,411 3.330.0201 5,739,679 2,409,659 41.98%
Income from Operations 38291 1006,470 1,80%401 802,991 44.38%
Other Income
Interest Income 3,192 24,203 40,000 15,797 39.49%
Miscellaneous 322 484 1,600 11016 87.73%
Total Other Income 3,514 24,687 41,500 16,813 40,51%
Net Income Before Profit Distributions; 41,805 '.-1,031,157 1,650,981 819,804 44.29%
Statutory Distributions
Leal Enforcement 16,667 118,867 200,000 83,333 41.67%
Alcohol Rehab&Ed 21,750 152,250 261,000 108,750 41.57%
Total Statutory Distributions 38,417 .268917 iB1,000 192,083 41.67%
Net Income Before Profit Distribution 3,388 762.240 1,380,961 627,721 45.16%
Profit Distribution
Orange Ci a ily-Gan Fund 73,467 514,267 881,800 367,333 41.67%
Working Carl Retained/Chang6 in Net Position: (70,W9) Z47,W3 508,361 260,388 61.22%
aepreUetron(rrombWpefetllfeM 48.692 28�_691 19�_805
(110.771) (30.718) 15,06
Capital Outlay month YID Budget audgeemmalnl,
I
Property purchase 0 0 300,000 300,000 100.00% l
Replacement Control Panel(warehouse) 0 31091 3,081 - 0.00%
Capital Receipts
Appropriated fund balance (13.321) (96,377)- (469,946) (363,569) 79,05%
Debt Service(prinseill
First Human(Methanol 13,321 93,286 156,855 63,569 40.53% li
12,465
5
Orange County Board of Alcoholic Beverage Control
Comparative Statement of Monthly and Year-to-Date Retail Sales by Store
For the month of JANUARY 2026 and 2025
Monthly Liquor Sales/YTD Sales Ranking
Retail Sales[store numbed 01/0112026-01/31/2026 01/0112025-01/31/2025 difference %change by sales
Hillsborough(1) 151,479 142,5021 8,977 6.30% 6
Rams Plaza(2) 344,341, 316,584. 27,757 8.77% 1
Chapel Hill North(3) 231,121; 222,9141 8,207 3.68% 5
Mebane(4) 250,469 243,8971 6,572 2.69% 4
Meadowmont(5) 112,402', 139,659 (27,257) -19.52% 7
Eno/Durham(6) 110,849�1 111,836! (987) -0.88% 8
Carrboro(7) 324,125 317,193', 6,932 2.19% 2
Southern Village(8) 74,681; 71,120,.. 3,561 5.01% 9
Oakdale(10) 276,014, 257,677, 18,337 7.12% 3
1,875,481. 1,823,3821, 52,099 2.86%
LBD 1
Rams Plaza(2) _ 153,310'1 ' 181,945i. (28,635) -15.74% 1
Chapel HIII North(3) 16,499412,153 4,346 35.76% 4
Mebane(4) 5,640.' 5,330', 310 5.82% 6
Meadowmont(5) 8,881I 16,483! (7,602) -46.12% 5
Carrboro(7) 87,011: 83,468 3,543 4.24% 2
Southern Village(8) 4,7971. 3,391 1,406 41.46% 7
Oakdale(10) 51,981::, 58,359,. (6,378) -10.93% 3 -
328,119i 361,129; (33,010) -9,14%
TOTAL 2,203,600 2,184,511 19,089 0.87%
Total Bottles Sold 01/01/2026-01/3112026 O1/01/2025-01/31/2026
"Minis"(50 MI) 58,528 62,351•. (3,823) -6,13%
Retail : 70,492'. 68,494 1,998 2.92%
LBD 14,8681 15,615.. (747) -4.78%
143,888.. 146,4W (2,572) -1.76%
Year-to-Date Liquor Sales Ranking
Retail Sales[som number! 07/01/25-01/31/26 07/01124-01/31/2025 d1 erence %change by sales
Hillsborough(1) 1,123,329', 1,181,208' (57,879) -4.90% 6
Rams Plaza(2) 2,579,024 2,701,866'. (122,842) -4.55% 1
Chapel Hill North(3) 1,824,205 1,921,134: (96,929) -5.05% 5
Mebane(4) 2,104,405! 2,142,585! (38,180) -1.78% 4 '..
Meadowmont(5) 1,106,2511 1,262,577i (156,326) -12.38% 7
Eno/Durham(6) 849,634 880,149' (300515) -3.47% 8
Carrboro(7) 2,545,520', 2,633,504: (87,984) -3.34% 2
Southern Village(8) 576,001I - 596,417! (20,416) -3.42% 9
Oakdale(10) 2,334,243' 2,381,8571 (47,614) -2.00% 3
15,042,612_ 15,701,2971 (658,685) -4.20%
LBD 07/01125-01/31/26 07/01/24-01131/202s
Rams Plaza(2) 1,192,875; 1,383,864',. (190,989) -13.80% 1
Chapel Hill North(3) 97,583,: 50,854' 46,729 91.89% 4
Mebane(4) 46,904j 43,169' 3,735 8.65% 6
Meadowmont(5) 83,616! 105,240j (21,624) -20.55% 5
Carrboro(7) 680,449i 610,2181. 70,231 11.51% 2
Southern Village(8) 35,681', . 29,679! 6,002 20.22% 7
Oakdale(10) 471,125 471,760'.' (635) -0.13% 3
2,608,233'. 2,694,7841 (86,551) -3.21%
TOTAL 17,650,845 18,396,081 (745,236) -4.22%
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