2026 IGA Board Book - March 31, 2026

INDIAN GAMING ASSOCIATION Washington D.C.

Statement of Financial Position February 28, 2026

ASSETS

2/28/2026

Current assets: Cash

907,949

Restricted Cash Deposit held by others Accounts receivable - net

-

5,725

259,068 209,458

Inventory

Prepaid expenses

Total Current Assets

1,382,201

60,379

Operating lease ROU asset

5,955,900

Property and equipment - net of accumulated

depreciation Total Assets

$7,398,481

LIABILITIES AND NET ASSETS Current liabilities: Accounts payable

136,370 96,814

Accrued expenses

Retainage

2,916

16,901

Interest Payable Deferred revenue Refundable deposits

-

2,450

117,383 15,318 388,152

Current portion of long term debt Current portion of lease liability

Total current liabilities

Long-term liabilities: Long-term debt, less current portion

3,749,550

10,219

Operating lease liability, less current portion

Total long-term liabilities

3,759,769

Total Liabilities

4,147,921

Net assets: Without donor restriction: Undesignated

3,250,560

Net assets with donor restriction Total Net Assets Total Liabilities and Net Assets

3,250,560 $7,398,481

No assurance is provided in these statements

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