2026 IGA Board Book - March 31, 2026

INDIAN GAMING ASSOCIATION Washington D.C.

Statement of Cash Flows For the Period Ended February 28, 2026

CASH FLOWS FROM OPERATING ACTIVITIES: Change in net assets Adjustment to reconcile change in net assets to net cash provided by operating activities: Depreciation and amortization Accounts receivable

367,491

139,225

Contribution receivable Prepaid expenses

149,902

Due from affiliate Deposits Other deposits Suspense Due from affiliate Interest Payable

-

- - -

Inventory Work-In-Progress Increase in retainage payable

Accounts payable Accrued expenses Deferred revenue

(44,090) (149,880) (2,300,263) (1,837,614)

Net cash provided for operating activities

CASH FLOWS FROM INVESTING ACTIVITIES: Purchase of equipment/building

-

Purchase of investments

Net cash provided by investing activities

-

CASH FLOWS FROM FINANCING ACTIVITIES: Principal payment of long term debt

- -

Current portion of long term debt

Operating lease liability, less current portion Net cash used for financing activities

(13,114) (13,114)

NET INCREASE IN CASH AND CASH EQUIVALENTS

(1,850,727)

CASH AND CASH EQUIVALENTS, BEGINNING OF THE YEAR

2,758,677

CASH AND CASH EQUIVALENTS, END OF THE PERIOD

907,949

SUPPLEMENTAL INFORMATION : Cash paid during the year for interest

16,582

No assurance is provided in these statements

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