2026 IGA Board Book - March 31, 2026

Indian Gaming Association Statements of Financial Position

As of December 31, 2025 and 2024

2025

2024

Assets Current assets: Cash

$ 395,599 $ 821,899

Restricted cash

250,116

126,000

Deposits held by others Accounts receivable, net

2,112,962 2,115,493

144,950 259,068 359,361

40,015 259,068 293,827

Inventories

Prepaid expenses

Total current assets

3,522,056 3,656,302

Operating lease ROU asset Property and equipment, net

24,080

38,994

5,991,041 6,101,571

Total assets

$ 9,537,177 $ 9,796,867

Liabilities and net assets Current liabilities: Accounts payable Accrued expenses Interest payable Deferred revenue Refundable deposits

$ 280,956 $ 260,837

149,111 16,901

159,636 17,516

2,300,263 2,323,383

2,450

2,450

Current portion of long-term debt Current portion of lease liability

130,497 15,382

126,279 15,926

Total current liabilities

2,895,560 2,906,027

Long-term liabilities :

Long-term debt, less current portion Operating lease liability, less current portion

3,749,550 3,880,047

8,698

23,068

Total long-term liabilities

3,758,248 3,903,115 6,653,808 6,809,142

Total liabilities

Net assets Without donor restrictions: Undesignated

2,633,253 2,861,725

Net assets with donor restrictions

250,116

126,000

Total net assets

2,883,369 $ 2,987,725

Total liabilities and net assets

$ 9,537,177 $ 9,796,867

See accompanying notes to financial statements.

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