12101324 - Master Compliance Training Book

12/6/24

Statement of revenues, expenses, and changes in net position

§ Incorporates all transactions that would be reported in a traditional income statement, plus changes in net position § Formatted to distinguish operating and non-operating revenues and expenses § Has a prescribed sequence § Capital contributions and transfers included

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Statements of Revenues, Expenses, and Changes in Net Position Years Ended December 31, 2024 and 2023

Statement of revenues, expenses, and changes in net position

Operating Revenues Casino Gaming Food and Beverage

158,000,000 19,000,000 22,000,000

125,000,000 16,245,000 16,583,000

Hotel

Entertainment

1,564,000 7,904,000

345,000

Other operating revenues Total Operating Revenues

4,936,000

208,468,000

163,109,000

Operating Expenses Casino Gaming Food and beverage

36,552,000 6,047,000 1,413,000 15,600,000 14,202,000 14,204,000 6,072,000 5,842,000 99,932,000

37,600,000 5,178,000 13,987,000 13,935,000 10,725,000 4,565,000 276,000 7,420,000 93,686,000

Entertainment

General and administrative Depreciation and amortization Marketing and adverstising Other operating expenses State revenue sharing Total operating expenses

Operating Income

108,536,000

69,423,000

Non-operating revenues (expenses) Interest income

32,000

50,000

CARES Act reimbursement from Community

1,372,000

6,487,000

Loss on sale of assets

(25,000)

(14,000)

Interest expense

(1,493,000) (114,000) 108,422,000

(3,015,000) 3,508,000 72,931,000

Total non-operating (expenses) revenues

Income before transfers

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Transfers Transfers to Community

(106,506,000)

(70,000,000)

Change in net position

1,916,000 82,978,000 84,894,000

2,931,000 80,047,000 82,978,000

Net Position, beginning of year

Net Position, end of year

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