HomeMy WebLinkAboutAgenda 03-10-2025MARCH 10, 2025 4:00 PM
LO CAT ION (NHC Historic Courthouse, 24 North 3rd Street, Room 301)
I NVOCATI ON (Pastor Gayle Tabor, SALT Inclusive Methodist Community)
PLE DGE OF ALLE GI ANCE (Commissioner Dane Scalise)
APPR OV AL OF C ON SENT AGENDA
CONSENT AGENDA ITEMS OF BUSINESS
1.Approval of Minutes
2.Approval of January 2025 Tax Collec3on Report
3.Adop3on of Resolu3on Appoin3ng Map Review Officers
4.Adop3on of Resolu3on to Approve the Dona3on of a Helicopter Dolly and Start
S3ck to Brunswick County Sheriff's Office
5.Adop3on of a Resolu3on to Award Bid for the Purchase of Two (2) 2025
Chevrolet Silverado Trucks
6.Approval of ABC Board Audited Financial Statements for Fiscal Year 2024 and
Capital Reserve Request
ESTIMATED
MINUTES REGULAR AGENDA ITEMS OF BUSINESS
10 7.Considera3on of Approval for the Recommended Public Art at Northchase
Library
5 8.Considera3on of Approval for Bid Award and Associated Budget Amendment
for the Expansion Construc3on at Northern Regional Park
45 9.Public Hearing
Rezoning Request (Z25-01) – Request by Cindee Wolf with Design Solu3ons,
applicant, on behalf of Ricardo San3ago, property owner, to rezone
approximately 1.97 acres located at 6312 Castle Hayne Road from the R-15,
Residen3al district to (CZD) CS, Commercial Services for the use of Contractor
Office, Retail Nursery, and a Live / Work Caretaker Unit and other limited uses.
PUBLIC CO MMENTS (limit three minutes)
Note: Minutes listed for each item are es%mated , and if a preceding item takes less 3me, the Board will move
Board of Commissioners - March 10, 2025
forward un3l the agenda is completed.
Mission
New Hanover County is commiHed to providing equitable opportuni3es and excep3onal public services through
good governance to ensure a safe, healthy, secure and thriving community for all.
Vision
A vibrant, prosperous, diverse coastal community
commiHed to building a sustainable future for future genera3ons to come.
Shared Values
Professionalism - Equity - Integrity - Innova3on - Stewardship - Accountability
Board of Commissioners - March 10, 2025
NEW HANOVER COUNTY BOARD OF COMMISSIONERS
REQUEST FOR BOARD ACTION
MEETING DATE: 3/10/2025
Consent
DEPARTMENT: Governing Body PRESENTER(S): Kym Crowell, Clerk to the Board
CONTACT(S): Kym Crowell
SUBJECT:
Approval of Minutes
BRIEF SUMMARY:
Approve minutes from the following mee ngs:
Agenda Review held on February 13, 2025
Regular Mee ng held on February 17, 2025
STRATEGIC PLAN ALIGNMENT:
Good Governance
Effec ve County Management
Increase transparency and awareness about county ac ons
RECOMMENDED MOTION AND REQUESTED ACTIONS:
Approve minutes.
COUNTY MANAGER'S COMMENTS AND RECOMMENDATIONS: (only Manager)
Recommend approval.
COMMISSIONERS' ACTIONS:
Approved 5-0.
Board of Commissioners - March 10, 2025
ITEM: 1
NEW HANOVER COUNTY BOARD OF COMMISSIONERS
REQUEST FOR BOARD ACTION
MEETING DATE: 3/10/2025
Consent
DEPARTMENT: Tax PRESENTER(S): Allison Snell, NHC Tax Administrator
CONTACT(S): Allison Snell and Trina Baxley, NHC Tax Collecons Supervisor
SUBJECT:
Approval of January 2025 Tax Collec.on Report
BRIEF SUMMARY:
NCGS 105-350 requires the Tax Collector to submit a report showing the amount of taxes collected.
The report for January 2024 in comparison to January 2025 is as follows:
New Hanover County January 2025 January 2024
Real Property 97.67%97.75%
Personal Property 94.44%95.54%
Motor Vehicle 100.00%100.00%
Overall Collecon Rate 97.53%97.68%
Total Collected YTD $212,324,320.71 $206,193,552.89
New Hanover County Debt
Service January 2025 January 2024
Real Property 97.56%97.67%
Personal Property 94.09%95.29%
Motor Vehicle 100.00%100.00%
Overall Collecon Rate 97.40%97.61%
Total Collected YTD $10,443,801.95 $11,677,146.04
Grand Total Collected YTD $222,768,122.66 $217,870,698.93
New Hanover County Fire
District January 2025 January 2024
Real Property 97.75%97.59%
Personal Property 94.89%96.19%
Motor Vehicle 100.00%100.00%
Overall Collecon Rate 97.63%97.59%
Total Collected YTD $13,839,348.13 $13,438,016.54
Board of Commissioners - March 10, 2025
ITEM: 2
STRATEGIC PLAN ALIGNMENT:
Good Governance
Strong Financial Performance
Proacvely manage the county budget
RECOMMENDED MOTION AND REQUESTED ACTIONS:
Approve January Reports
ATTACHMENTS:
Descripon
January 2025 EOM
January 2025 EOM Debt
January 2025 EOM Fire
COUNTY MANAGER'S COMMENTS AND RECOMMENDATIONS: (only Manager)
Recommend approval.
COMMISSIONERS' ACTIONS:
Approved 5-0.
Board of Commissioners - March 10, 2025
ITEM: 2
Combined
217,571,677.95$
(169,204.82)$
140,824.47$
217,543,297.60$
212,954,908.82$
787,762.25$
1,492.94$
5,374,658.09$
97.53
157,174.14$
Total 2024-2025 Collections YTD 212,324,320.71$
Combined
5,539,121.88$
(41,794.27)$
1,154.77$
5,498,482.38$
580,916.03$
51,468.10$
525,616.41$
5,494,650.86$
113,540.33$
Total Prior Year Collections YTD 642,988.26$
Grand Total All Collections YTD 212,967,308.97$
* Detailed information for Refunds can be found in the Tax Office
Chair
Clerk to the Board
Date
New Hanover County Monthly Collection Report for January 2025
Current Year 2024-2025
Real Estate Personal Property Motor Vehicles
Scroll/Billed 192,924,635.60$ 15,760,027.95$ 8,887,014.40$
Abatements (63,986.23)$ (105,218.59)$ -$
Adjustments 30,152.48$ 110,671.99$ -$
Total Taxes Charged 192,890,801.85$ 15,765,481.35$ 8,887,014.40$
Collections to Date 189,147,275.92$ 14,920,618.50$ 8,887,014.40$
Write-off 83.41$ 1,409.53$ -$
*Refunds 754,557.29$ 33,204.96$ -$
Outstanding Balance 4,497,999.81$ 876,658.28$ -$
YTD Interest Collected 68,267.01$ 8,682.10$ 80,225.03$
Prior Years 2014-2023
Collection Percentage 97.67 94.44 100.00
Total Levy 1,547,813.43$ 3,945,733.14$ 4,935.81$
Adjustments 1,105.75$ 49.02$ -$
NEW HANOVER COUNTY
Outstanding Balance 1,062,218.94$ 3,380,978.00$ 221.10$
Collections to Date 484,491.81$ 96,424.22$ -$
YTD Interest Collected 89,144.92$ 24,395.41$ -$
*Refunds 34,347.83$ 17,120.27$ -$
Write-off 35,450.51$ 485,451.19$ 4,714.71$
Real Estate Personal Property Motor Vehicles
Abatements (912.13)$ (40,882.14)$ -$
Scroll 1,547,619.81$ 3,986,566.26$ 4,935.81$
Board of Commissioners - March 10, 2025
ITEM: 2 - 1 - 1
Combined
10,716,041.79$
(9,475.53)$
6,906.18$
10,713,472.44$
10,435,289.80$
500.04$
80.42$
278,602.26$
97.40
9,012.19$
Total 2024-2025 Collections YTD 10,443,801.95$
Combined
474,528.15$
(4,210.19)$
105.47$
470,423.43$
40,014.73$
226.87$
2.52$
430,638.09$
9,795.72$
Total Prior Year Collections YTD 49,583.58$
Grand Total All Collections YTD 10,493,385.53$
* Detailed information for Refunds can be found in the Tax Office
Chair
Clerk to the Board
Date
YTD Interest Collected 7,625.02$ 2,170.70$ -$
Outstanding Balance 92,296.65$ 338,336.40$ -$
Write-off 1.30$ 1.22$ -$
*Refunds 93.60$ 133.27$ -$
Collections to Date 34,202.70$ 5,812.03$ -$
Total Levy 126,407.05$ 344,016.38$ -$
Adjustments 102.71$ 2.76$
Abatements (60.28)$ (4,149.91)$
Scroll 126,364.62$ 348,163.53$ -$
Prior Years 2014-2023
Real Estate Personal Property Motor Vehicles
YTD Interest Collected 3,874.68$ 518.97$ 4,618.54$
Outstanding Balance 230,734.06$ 47,868.20$ -$
Collection Percentage 97.56 94.09 100.00
Collections to Date 9,212,672.87$ 761,829.07$ 460,787.86$
Write-off 9.79$ 70.63$
*Refunds 25.83$ 474.21$
809,293.69$ 460,787.86$
Adjustments 1,488.69$ 5,417.49$ -$
NEW HANOVER COUNTY
New Hanover County Debt Service Monthly Collection Report for Janaury 2025
Current Year 2024-2025
Real Estate Personal Property Motor Vehicles
Abatements (3,138.30)$ (6,337.23)$ -$
Scroll/Billed 9,445,040.50$ 810,213.43$ 460,787.86$
Total Taxes Charged 9,443,390.89$
Board of Commissioners - March 10, 2025
ITEM: 2 - 2 - 1
Total 2024-2025 Collections YTD
Total Prior Year Collections YTD 50,762.23$
Grand Total All Collections YTD 13,890,110.36$
* Detailed information for Refunds can be found in the Tax Office
Chair
Clerk to the Board
Date
Combined
Scroll/Billed 12,272,372.68$ 1,162,489.37$ 719,128.98$ 14,153,991.03$
17,890.04$
(6,883.53)$
Collections to Date 11,994,164.71$ 1,115,611.38$ 719,128.98$ 13,828,905.07$
Total Taxes Charged 12,270,166.59$ 1,175,701.97$ 719,128.98$ 14,164,997.54$
New Hanover County Fire District Monthly Collection Report for January 2025
Current Year 2024-2025
Real Estate Personal Property Motor Vehicles
Adjustments 1,238.26$ 16,651.78$
Abatements (3,444.35)$ (3,439.18)$
Outstanding Balance 275,978.64$ 60,104.69$ -$ 336,083.33$
Write-off 23.24$ 148.93$ 172.17$
*Refunds -$ 163.03$ 163.03$
-$ 8.35$
YTD Interest Collected 3,464.01$ 746.11$ 6,395.97$ 10,606.09$
13,839,348.13$
Prior Years 2014-2023
Real Estate Personal Property Motor Vehicles Combined
316.74$ 329,085.30$
-$ (1,151.58)$
Collection Percentage 97.75 94.89 100.00 97.63
316.74$ 327,942.07$
Collections to Date 35,928.92$ 7,032.14$ -$ 42,961.06$
-$ (1,151.58)$
Adjustments
Scroll 109,535.20$ 219,233.36$
Total Levy 109,535.20$ 218,090.13$
Abatements
-$ 8.35$
*Refunds 114.58$ 22.58$
NEW HANOVER COUNTY
-$ 7,801.17$
Write-off 2,337.54$ 27,258.02$ 316.74$ 29,912.30$
Outstanding Balance 71,383.32$ 183,822.55$ -$ 315,030.47$
YTD Interest Collected 6,275.68$ 1,525.49$
-$ 137.16$
Board of Commissioners - March 10, 2025
ITEM: 2 - 3 - 1
NEW HANOVER COUNTY BOARD OF COMMISSIONERS
REQUEST FOR BOARD ACTION
MEETING DATE: 3/10/2025
Consent
DEPARTMENT: Planning PRESENTER(S): Robert Farrell, NHC Development Review Supervisor
CONTACT(S): Robert Farrell; Rebekah Roth, NHC Planning and Land Use Director
SUBJECT:
Adop$on of Resolu$on Appoin$ng Map Review Officers
BRIEF SUMMARY:
NC General Statute 47-30.2 requires the county to appoint Map Review Officers to examine and approve plats and
maps prior to recorda0on at the Register of Deeds. A resolu0on designa0ng Map Review Officers must be recorded
with the county registry and indexed on the grantor index in the name of the Review Officer. County Planning staff
contacted each municipality within the county to ensure the proposed resolu0on addresses staff changes across all
jurisdic0ons.
STRATEGIC PLAN ALIGNMENT:
Good Governance
Internal business processes
Provide equitable, effec0ve, and efficient customer-driven prac0ces.
RECOMMENDED MOTION AND REQUESTED ACTIONS:
Adopt the resolu0on appoin0ng Map Review Officers
ATTACHMENTS:
Descrip0on
Map Review Officer Resolution
COUNTY MANAGER'S COMMENTS AND RECOMMENDATIONS: (only Manager)
Recommend adop0on appoin0ng Map Review Officers
COMMISSIONERS' ACTIONS:
Adopted 5-0.
Board of Commissioners - March 10, 2025
ITEM: 3
NEW HANOVER COUNTY BOARD OF COMMISSIONERS
RESOLUTION DESIGNATING STAFF AS MAP REVIEW OFFICERS
WHEREAS, NC General Statute 47-30.2 requires that every county appoint one (1) or more Map Review
Officers to examine and approve plats prior to recordation at the Register of Deeds; and
WHEREAS, a Map Review Officer must examine and approve plats and maps to ascertain mapping accuracy
and consistency; and
WHEREAS, the City of Wilmington, the Town of Carolina Beach, the Town of Kure Beach, the Town of
Wrightsville Beach, and New Hanover County have requested that the staff listed below be designated as Map
Review Officers.
NOW, THEREFORE, BE IT RESOLVED by the New Hanover County Board of Commissioners that the
following staff be designated as Map Review Officers:
For the unincorporated land use jurisdiction of New Hanover County:
For the Town of Carolina Beach:
For the Town of Kure Beach:
Bethany White, Inspector
For the Town of Wrightsville Beach:
Tony Wilson, Director of Planning and Parks
Robert O’Quinn, Town Planner
For the City of Wilmington:
ADOPTED this 10th day of March, 2025.
NEW HANOVER COUNTY
____________________________________________
William E. Rivenbark, Chair
ATTEST:
_____________________________________________
Kymberleigh G. Crowell, Clerk to the Board
Ken Vafier, Planning Operations Supervisor Dylan McDonnell, Long Range Planner
Robert Farrell, Development Review Supervisor Katherine May, Development Review Planner
Zachary Dickerson, Senior Planner Ryan Beil, Development Review Planner
Amy Doss, Development Review Planner
Ed Parvin, Deputy Manager Haley Moccia, Planner
Jeremy Hardison, Director of Community Development Gigi Baggarley, GIS Administrator
Gloria Abbotts, Senior Planner
David E. Cowell, PE, City Engineer Patrick O’Mahony, Planning Manager
Rob Gordon, PE, City Plan Review Engineer Todd Rademacher, Planner II
Byron Dunning, PLS, Surveyor Zachary Smith, Planner I
Ed Ashworth, PLS, Surveyor Kathryn Thurston, Zoning Administrator
Brian Chambers, Assistant Planning Director
Board of Commissioners - March 10, 2025
ITEM: 3 - 1 - 1
NEW HANOVER COUNTY BOARD OF COMMISSIONERS
REQUEST FOR BOARD ACTION
MEETING DATE: 3/10/2025
Consent
DEPARTMENT: Sheriff PRESENTER(S): Chief Deputy Jonathan Hart, New Hanover County Sheriff
CONTACT(S): Chief Deputy Jonathan Hart
SUBJECT:
Adop$on of Resolu$on to Approve the Dona$on of a Helicopter Dolly and Start S$ck to Brunswick County
Sheriff's Office
BRIEF SUMMARY:
The New Hanover County Sheriff's Office has determined that a Helicopter Dolly and a Start S!ck are surplus to their
opera!ons and would like to donate them to the Brunswick County Sheriff's Office. The items are described below:
Helicopter Dolly
Make: Main Line
Model: Standard Helicopter Handler
Original Purchase Price: $5,200 (purchased 13 years ago with Port Security Grant Funds)
Fair Market Value: $2,000
Start S$ck
Make: Start S!ck
Model: 15 Li-ion 28V
Serial #: 3707
Original Purchase Price: $4,644 (purchased two years ago)
Fair Market Value: $2,800
The total es!mated fair market value of this dona!on is $4,800.
This dona!on is authorized under NCGS 160A-280, which permits a city or county to donate surplus, obsolete, or
unused personal property, including supplies, materials, and equipment, to another governmental unit within the United
States. The dona!on requires a resolu!on adopted by the governing board a@er a public no!ce of the resolu!on has
been posted for at least five days before adop!on.
STRATEGIC PLAN ALIGNMENT:
Community Safety & Well-being
The community supports a life that mi!gates health and safety risks
Effec!vely and efficiently respond to public health and safety demands.
RECOMMENDED MOTION AND REQUESTED ACTIONS:
Board of Commissioners - March 10, 2025
ITEM: 4
Adopt the resolu!on to approve dona!on of Helicopter Dolly and Start S!ck to Brunswick County Sheriff's Office.
ATTACHMENTS:
Descrip!on
Resolution for donation
COUNTY MANAGER'S COMMENTS AND RECOMMENDATIONS: (only Manager)
Recommend adop!on.
COMMISSIONERS' ACTIONS:
Adopted 5-0.
Board of Commissioners - March 10, 2025
ITEM: 4
NEW HANOVER COUNTY BOARD OF COMMISSIONERS RESOLUTION
APPROVING THE DONATION OF HELICOPTER DOLLY AND START STICK
WHEREAS, the New Hanover County Sheriff’s Office has a Helicopter Dolly and a Start Stick to donate to
Brunswick County Sheriff’s Office. The Helicopter Dolly was purchased 13 years ago with Port Security
Grant Funds for $5,200 with a fair market value of $2,000. The Start Stick was purchased two (2) years
ago for $4,644 with a fair market value of $2,800. Details of Helicopter Dolly and Start Stick below:
Helicopter Dolly
Make: Main Line
Model: Standard Helicopter Handler
Serial: No Serial Number on Dolly
Start Stick
Make: Start Stick
Model: 15 Li-ion 28V
Serial #: 3707
WHEREAS, pursuant to North Carolina General Statutes (NCGS) 160A-280, a county may donate to
another governmental unit within the United States any personal property, including supplies, materials,
and equipment, that the governing board deems to be surplus, obsolete, or unused; and
WHEREAS, New Hanover County staff has posted a public notice of such resolution at least five (5) days
prior to its adoption.
NOW, THEREFORE, BE IT RESOLVED THAT the New Hanover County Board of Commissioners declares the
equipment surplus and approves the donation of a helicopter dolly and a start stick to the Brunswick
County Sheriff’s Office and directs staff to process any required documents to complete the transaction.
ADOPTED this 10th day of March 2025.
NEW HANOVER COUNTY
____________________________________
William E. Rivenbark, Chair
ATTEST:
_____________________________________
Kymberleigh G. Crowell, Clerk to the Board
Board of Commissioners - March 10, 2025
ITEM: 4 - 1 - 1
NEW HANOVER COUNTY BOARD OF COMMISSIONERS
REQUEST FOR BOARD ACTION
MEETING DATE: 3/10/2025
Consent
DEPARTMENT: Sheriff PRESENTER(S): Chief Deputy Jonathan Hart, New Hanover County Sheriff
CONTACT(S): Chief Deputy Jonathan Hart
SUBJECT:
Adop$on of a Resolu$on to Award Bid for the Purchase of Two (2) 2025 Chevrolet Silverado Trucks
BRIEF SUMMARY:
Pursuant to NCGS 143-129, sealed bids for the purchase of two (2) Chevrolet Silverado 1500 trucks were received on
February 27, 2025. Two bids were submi/ed, with Jeff Gordon Chevrolet providing the lowest responsive bid at
$102,755.32.
STRATEGIC PLAN ALIGNMENT:
Community Safety & Well-being
The community supports a life that mi4gates health and safety risks
Effec4vely and efficiently respond to public health and safety demands.
Good Governance
Effec4ve County Management
Increase transparency and awareness about county ac4ons
RECOMMENDED MOTION AND REQUESTED ACTIONS:
Adopt the resolu4on to award the bid to Jeff Gordon Chevrolet in the amount of $102,755.32.
ATTACHMENTS:
Descrip4on
Resolution for Bid Award
Bid tab
COUNTY MANAGER'S COMMENTS AND RECOMMENDATIONS: (only Manager)
Recommend adop4on.
COMMISSIONERS' ACTIONS:
Adopted 5-0.
Board of Commissioners - March 10, 2025
ITEM: 5
NEW HANOVER COUNTY BOARD OF COMMISSIONERS
RESOLUTION AWARDING BID TO JEFF GORDAN CHEVROLET
WHEREAS, New Hanover County Sheriff’s Office issued a solicitation to purchase two (2) 2025
Chevrolet Silverado 1500; and
WHEREAS, Jeff Gordon Chevrolet of Wilmington, NC submitted the lowest responsive and
responsible bid and is recommended for the award.
NOW, THEREFORE, BE IT RESOLVED that the New Hanover County Board of Commissioners
approves the award of the bid to Jeff Gordon Chevrolet for the purchase of two (2) 2025
Chevrolet Silverado 1500 vehicles in the amount of $102,755.32.
ADOPTED this 10th day of March 2025.
NEW HANOVER COUNTY
___________________________________
William E. Rivenbark, Chairman
ATTEST:
___________________________________
Kymberleigh G. Crowell, Clerk to the Board
Board of Commissioners - March 10, 2025
ITEM: 5 - 1 - 1
VENDOR NAME:
Jeff Gordon Chevrolet
Contact Info:
Sean Doherty
O: 910-218-2044
C: 336-314-4424
SEAN.DOHERTY@HENDRICKAUTO.COM
$51,377.66/EACH
$102,755.32
Wtiness: Lena Butler, Purchasing SupervisorCompleted by Courtney Prince - Purchasing Agent
JCARSON@DONOHOOCHEVROLET.COM
$51,667.00/EACH
$103,334.00
Delivery Date
Comments
X
Comments/Award
The New Hanover Sherriffs Office recommends award to Jeff Gordon Chevrolet as the
responsive/responsible low bidder, and additionally, the immediate availability of the (2)
Chevrolet Silverado PPVs. Award is subject to Board approval. Thank you all for your
participation!
ACCOUNT CODE
February 27, 2025
Total Cost
DATE COMPLETED - 2/27/2025
DEPARTMENT
Forms Included
June 30, 2025
E-Verify
Iran Divestment Certification
MWBE Participation X X
X X
X
NEW HANOVER COUNTY BID RECAP SHEET
Purchase of (2) Chevrolet Silverado 1500 CREW CAB PPV 4WD
Bidders
XYes
No
X
VENDOR NAME:
Donohoo Chevrolet
Contact Info:
Jamey Carson
O: 256-273-4959
C: 256-687-0745
Specifications Met
Board of Commissioners - March 10, 2025
ITEM: 5 - 2 - 1
NEW HANOVER COUNTY BOARD OF COMMISSIONERS
REQUEST FOR BOARD ACTION
MEETING DATE: 3/10/2025
Consent
DEPARTMENT: Finance PRESENTER(S): Eric Credle, NHC Chief Financial Officer
CONTACT(S): Eric Credle
SUBJECT:
Approval of ABC Board Audited Financial Statements for Fiscal Year 2024 and Capital Reserve Request
BRIEF SUMMARY:
General Statute 18B-702(s) requires local ABC boards to submit an annual independent audit of their opera(ons to the
appoin(ng authority. This audit is conducted in accordance with generally accepted accoun(ng standards and in
compliance with a chart of accounts prescribed by the state commission.
The a.ached exhibit contains the audited financial statements of the New Hanover County Alcoholic Beverage
Control Board (“County ABC Board”) for the fiscal years ending June 30, 2024, and June 30, 2023.
The financial statements reflect an opera(ng income of $12,084,959 for the year ending June 30, 2024, represen(ng a
$302,145 or 2.6 percent increase from the prior year’s total of $11,782,814. Gross sales for the year were $72.4
million, a 2.0 percent increase from $71.0 million in the previous year.
As of June 30, 2024, the unrestricted net posi(on amounted to $5,100,156 compared to $5,037,178 at the prior year’s
end, an increase of $62,978 or 1.3 percent. The County ABC Board distributed $2.1 million in profits to New Hanover
County compared to $4.4 million in the previous year. This variance is due to a non-recurring excess working capital
distribu(on made in the prior year. During Fiscal Year 2024, the ABC Board restricted $4 million of its net posi(on for a
new retail store at 4840 Carolina Beach Road, which is expected to open this spring.
The County ABC Board has submi.ed a request to reserve an addi(onal $4 million in excess revenues for a future
retail store at a yet-to-be-determined loca(on. Establishing this reserve is expected to take several years and will come
from profits exceeding those that resulted in the Fiscal Year 2024 distribu(on. As a result, future profit distribu(ons to
the County are expected to remain consistent with those of Fiscal Year 2024. General Statute 18B-805 requires
governing bodies to approve this reserve.
STRATEGIC PLAN ALIGNMENT:
Good Governance
Effec(ve County Management
Increase transparency and awareness about county ac(ons
RECOMMENDED MOTION AND REQUESTED ACTIONS:
Approve the County ABC Board’s establishment of a $4 million reserve for capital improvements.
Board of Commissioners - March 10, 2025
ITEM: 6
ATTACHMENTS:
Descrip(on
Capital Improvements Reserve Request
Audited Financial Statements
CO UNTY MANAG ER'S CO MMENTS AND RECO MMENDAT IO NS: (only Manager)
Recommend approval.
COM MISSION ERS' ACTION S:
Approved 5-0.
Board of Commissioners - March 10, 2025
ITEM: 6
Board of Commissioners - March 10, 2025
ITEM: 6 - 1 - 1
Financial Statements
and Supplementary Information
for
NEW HANOVER COUNTY
ALCOHOLIC BEVERAGE CONTROL
BOARD
(A Component Unit of New Hanover County)
Years Ended June 30, 2024 and 2023
with Independent Auditor's Report
Board of Commissioners - March 10, 2025
ITEM: 6 - 2 - 1
CONTENTS
Pages
Independent Auditor's Report................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................1 - 3
Management's Discussion and Analysis................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................4 - 8
Basic Financial Statements:
Statements of Net Position................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................9 - 10
Statements of Revenues, Expenses, and Changes in Net Position................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................11 - 12
Statements of Cash Flows................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................13 - 14
Notes to the Financial Statements................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................15 - 35
Required Supplementary Information:
Proportionate Share of Net Pension Liability (Asset)................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................36 - 37
ABC Board's Contributions - Local Government Employees' Retirement
System................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................38 - 39
Schedule of Changes in the Total OPEB Liability and Related Ratios................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................40 - 41
ABC Board's Contributions - Total OPEB Liability................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................42 - 43
Notes to the Required Supplementary Information................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................44 - 45
Supplementary Information:
Schedules of Store Expenses................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................46
Schedules of Warehouse and Delivery Expenses................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................47
Schedules of Administrative Expenses................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................48
Reconciliation of Budget to Actual................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................49 - 51
Detailed Statements of Changes in Net Position................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................52
Schedule of Income by Store................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................53 - 56
Schedule of Distributions of Profit................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................57
Board of Commissioners - March 10, 2025
ITEM: 6 - 2 - 2
deandorton.com
Independent Auditor's Report
To the Finance Committee and Members of the Board of Directors
New Hanover County Alcoholic Beverage Control Board
Wilmington, North Carolina
Opinion
We have audited the financial statements of the New Hanover County Alcoholic Beverage Control Board
(the Board), a component unit of New Hanover County, which comprise the statements of net position as of
June 30, 2024 and 2023, and the related statements of revenues, expenses, and changes in net position
and cash flows for the years then ended, and the related notes to the financial statements, which
collectively comprise the Board’s basic financial statements (the "financial statements").
In our opinion, the accompanying financial statements referred to above present fairly, in all material
respects, the financial position of the Board as of June 30, 2024 and 2023, and the changes in financial
position and its cash flows for the years then ended in accordance with accounting principles generally
accepted in the United States of America.
Basis for Opinion
We conducted our audits in accordance with auditing standards generally accepted in the United States of
America (GAAS). Our responsibilities under those standards are further described in the Auditor’s
Responsibilities for the Audit of the Financial Statements section of our report. We are required to be
independent of the Board, and to meet our other ethical responsibilities, in accordance with the relevant
ethical requirements relating to our audits. We believe that the audit evidence we have obtained is sufficient
and appropriate to provide a basis for our audit opinion.
Responsibilities of Management for the Financial Statements
Management is responsible for the preparation and fair presentation of the financial statements in
accordance with accounting principles generally accepted in the United States of America, and for the
design, implementation, and maintenance of internal control relevant to the preparation and fair
presentation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or
events, considered in the aggregate, that raise substantial doubt about the Board’s ability to continue as a
going concern for twelve months beyond the financial statement date, including any currently known
information that may raise substantial doubt shortly thereafter.
Board of Commissioners - March 10, 2025
ITEM: 6 - 2 - 3
To the Finance Committee and Members of the Board of Directors
New Hanover County Alcoholic Beverage Control Board
Independent Auditor's Report, continued
Auditor's Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are
free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes
our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore
is not a guarantee that an audit conducted in accordance with GAAS will always detect a material
misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher
than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions,
misrepresentations, or the override of internal control. Misstatements are considered material if there is a
substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a
reasonable user based on the financial statements.
In performing an audit in accordance with GAAS, we:
Exercise professional judgment and maintain professional skepticism throughout the audit.
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud
or error, and design and perform audit procedures responsive to those risks. Such procedures include
examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that
are appropriate in the circumstances, but not for the purpose of expressing an opinion on the
effectiveness of the Board’s internal control. Accordingly, no such opinion is expressed.
Evaluate the appropriateness of accounting policies used and the reasonableness of significant
accounting estimates made by management, as well as evaluate the overall presentation of the financial
statements.
Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that
raise substantial doubt about the Board’s ability to continue as a going concern for a reasonable period
of time.
We are required to communicate with those charged with governance regarding, among other matters, the
planned scope and timing of the audit, significant audit findings, and certain internal control-related matters
that we identified during the audit.
2
Board of Commissioners - March 10, 2025
ITEM: 6 - 2 - 4
To the Finance Committee and Members of the Board of Directors
New Hanover County Alcoholic Beverage Control Board
Independent Auditor's Report, continued
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management's
discussion and analysis, the other post-employment benefits schedule of changes in the total OPEB liability
and related ratios and contributions, the Local Government Employees' Retirement System's schedules of
proportionate share of net pension liability (asset) and contributions, and notes to the required
supplementary information be presented to supplement the basic financial statements. Such information is
the responsibility of management and, although not a part of the basic financial statements, is required by
the Governmental Accounting Standards Board who considers it to be an essential part of financial
reporting for placing the basic financial statements in an appropriate operational, economic, or historical
context. We have applied certain limited procedures to the required supplementary information in
accordance with GAAS, which consisted of inquiries of management about the methods of preparing the
information and comparing the information for consistency with management's responses to our inquiries,
the basic financial statements, and other knowledge we obtained during our audit of the basic financial
statements. We do not express an opinion or provide any assurance on the information because the limited
procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Supplementary Information
Our audit was conducted for the purpose of forming an opinion on the financial statements that collectively
comprise the Board’s basic financial statements. The schedules of store expenses, warehouse and delivery
expenses, administrative expenses, reconciliation of budget to actual, detailed statements of changes in net
position, income by store, and distribution of profit are presented for purposes of additional analysis and are
not a required part of the basic financial statements. Such information is the responsibility of management
and was derived from and relates directly to the underlying accounting and other records used to prepare
the basic financial statements. The information has been subjected to the auditing procedures applied in the
audit of the basic financial statements and certain additional procedures, including comparing and
reconciling such information directly to the underlying accounting and other records used to prepare the
basic financial statements or the basic financial statements themselves, and other additional procedures in
accordance with GAAS. In our opinion, the information is fairly stated, in all material respects, in relation to
the basic financial statements as a whole.
Raleigh, North Carolina
September 9, 2024
3
Board of Commissioners - March 10, 2025
ITEM: 6 - 2 - 5
NEW HANOVER COUNTY ALCOHOLIC BEVERAGE CONTROL BOARD
Management's Discussion and Analysis
(Unaudited)
This section of the New Hanover County Alcoholic Beverage Control (ABC) Board's (the Board) financial
report represents management's discussion and analysis of the financial performance of the Board for the
years ended June 30, 2024 and 2023. This information should be read in conjunction with the audited
financial statements included in this report.
Financial highlights:
In 2024:
Over 55% of profits were distributed to the Board's local government beneficiaries.
Change in net position before profit distributions increased 4.44% over the prior year.
In 2023:
Over 117% of profits were distributed to the Board's local government beneficiaries.
Change in net position before profit distributions increased 2.48% over the prior year.
Overview of the Financial Statements
The financial statements of the Board consist of three components. They are as follows:
Management's Discussion and Analysis
Basic Financial Statements
Additional Information Required by the North Carolina ABC Commission
The Basic Financial Statements are prepared using the full accrual basis of accounting. They consist of
three statements. The first statement is the Statement of Net Position. Assets and liabilities are classified
between current and non-current. This statement provides a summary of the Board's investment in assets
and obligations to creditors. Liquidity and financial flexibility can be evaluated using the information
contained in this statement.
The next statement is the Statement of Revenues, Expenses, and Changes in Net Position. This
statement is used in evaluating whether the Board has recovered all of its costs through sales. Its
information is used in determining credit worthiness.
The final required statement is the Statement of Cash Flows. This statement reports cash inflows and
outflows in the following categories: operating, investing, capital, and financing activities. Based on this
data, the user can determine the sources of cash, the uses of cash, and the change in cash.
The notes to the financial statements provide more detailed information and should be read in conjunction
with the statements.
The North Carolina ABC Commission requires some schedules in addition to the information required by
accounting principles generally accepted in the United States of America. They include a Schedule of
Store Expenses, a Schedule of Warehouse and Delivery Expenses, a Schedule of Administrative
Expenses, a Reconciliation of Budget to Actual, a Detailed Statement of Changes in Net Position, a
Schedule of Income by Store, and a Schedule of Distributions of Profit.
4
Board of Commissioners - March 10, 2025
ITEM: 6 - 2 - 6
NEW HANOVER COUNTY ALCOHOLIC BEVERAGE CONTROL BOARD
Management's Discussion and Analysis, continued
(Unaudited)
Financial Analysis of New Hanover County ABC Board
Net position is an indicator of the fiscal health of the Board. Assets and deferred outflows of resources
exceeded liabilities and deferred inflows of resources by $26,962,614 in 2024, $23,494,138 in 2023, and
$24,762,730 in 2022. The largest component of net position was net investment in capital assets. It was
58.40% of the total net position for 2024, 69.73% for 2023, and 68.64% for 2022. Following is a summary of
the Statement of Net Position:
Table 1
Condensed Statement of Net Position
$ Change % Change
June 30, 2024 June 30, 2023 June 30, 2022
This Yr Over
Last Yr
This Yr Over
Last Yr
Current assets $17,819,939 $17,939,610 $15,118,050 $(119,671)%(0.67)
Non-current assets 15,747,381 16,382,972 16,997,476 (635,591)%(3.88)
Total assets $33,567,320 $34,322,582 $32,115,526 $(755,262)%(2.20)
Deferred outflows of resources $1,499,163 $1,518,543 $1,106,427 $(19,380)%(1.28)
Current liabilities $4,522,298 $8,849,065 $5,516,650 $(4,326,767)%(48.90)
Non-current liabilities 3,017,483 2,831,837 1,760,722 185,646 %6.56
Total liabilities $7,539,781 $11,680,902 $7,277,372 $(4,141,121)%(35.45)
Deferred inflows of resources $564,088 $666,085 $1,181,851 $(101,997)%(15.31)
Net investment in capital assets $15,747,381 $16,382,972 $16,997,476 $(635,591)%(3.88)
Restricted net position 6,115,077 2,073,988 1,901,996 4,041,089 %194.85
Unrestricted net position 5,100,156 5,037,178 5,863,258 62,978 %1.25
Total net position $26,962,614 $23,494,138 $24,762,730 $3,468,476 %14.76
Note that current assets and current liabilities decreased during the year. This was due to a decrease in
cash and a decrease in accounts payable.
Net position as of June 30, 2024 increased by 14.76% from June 30, 2023 compared to a 5.12% decrease
between 2023 and 2022. Income from operations increased by 2.56% over the prior year and increased by
6.05% between 2023 and 2022. Following is a summary of the Statement of Revenues, Expenses, and
Changes in Net Position:
5
Board of Commissioners - March 10, 2025
ITEM: 6 - 2 - 7
NEW HANOVER COUNTY ALCOHOLIC BEVERAGE CONTROL BOARD
Management's Discussion and Analysis, continued
(Unaudited)
Financial Analysis of New Hanover County ABC Board, continued
Table 2
Condensed Statement of Revenues, Expenses, and Changes in Net Position
$ Change % Change
June 30, 2024 June 30, 2023 June 30, 2022
This Yr Over
Last Yr
This Yr Over
Last Yr
Gross sales $72,435,279 $71,016,025 $65,121,966 $1,419,254 %2.00
Less: taxes on gross sales 17,443,281 17,092,325 15,670,070 350,956 %2.05
Net sales 54,991,998 53,923,700 49,451,896 1,068,298
Cost of sales 35,848,694 35,210,277 32,240,923 638,417 %1.81
Gross profit 19,143,304 18,713,423 17,210,973 429,881 %2.30
Less: operating expenses 7,058,345 6,930,609 6,100,259 127,736 %1.84
Income from operations 12,084,959 11,782,814 11,110,714 302,145 %2.56
Non-operating revenues and
(expenses)436,691 203,937 381,319 232,754 %114.13
Change in net position before
distributions 12,521,650 11,986,751 11,492,033 534,899 %4.46
Deduct distributions 4,853,174 4,644,098 4,326,990 209,076 %4.50
Profit distributions 4,200,000 8,611,245 7,314,940 (4,411,245)%(51.23)
Change in net position 3,468,476 (1,268,592)(149,897)4,737,068 %(373.41)
Net position, beginning 23,494,138 24,762,730 24,912,627 (1,268,592)%(5.12)
Net position, ending $26,962,614 $23,494,138 $24,762,730 $3,468,476 %14.76
Gross sales increased $1,419,254 and $5,894,059 for the years ended June 30, 2024 and 2023,
respectively. This was the result of a small increase in both retail liquor sales and mixed beverage sales
(sales to permit holders such as bars, restaurants, and hotels).
6
Board of Commissioners - March 10, 2025
ITEM: 6 - 2 - 8
NEW HANOVER COUNTY ALCOHOLIC BEVERAGE CONTROL BOARD
Management's Discussion and Analysis, continued
(Unaudited)
Financial Analysis of New Hanover County ABC Board, continued
Following is a breakdown of gross sales by source:
$ Change % Change
June 30, 2024 June 30, 2023 June 30, 2022
This Yr Over
Last Yr
This Yr Over
Last Yr
Retail liquor sales $48,443,489 $47,695,067 $44,680,949 $748,422 %1.57
Mixed beverage sales 23,927,486 23,255,800 20,362,317 671,686 %2.89
Retail wine sales 64,304 65,158 78,700 (854)%(1.31)
Total gross sales $72,435,279 $71,016,025 $65,121,966 $1,419,254 %2.00
In fiscal years 2024 and 2023, the Board had an increase in retail sales and mixed beverage sales.
Capital Asset and Debt Administration
Capital Assets
Investment in capital assets as of June 30, 2024, totals $15,747,381 (net of accumulated depreciation).
Major capital asset transactions during the year include the following:
Purchased additional racking system for the warehouse totaling $14,949
Rebuilt the Board's website totaling $13,500
Replaced an A/C unit at Store #102 totaling $8,123
Table 3
Capital Assets (net of depreciation)
$ Change % Change
June 30, 2024 June 30, 2023 June 30, 2022
This Yr Over
Last Yr
This Yr Over
Last Yr
Land $5,308,300 $5,308,300 $5,308,300 $-%-
Buildings and Improvements 10,054,808 10,591,614 11,081,671 (536,806)%(5.07)
Furniture and Equipment 356,068 432,289 534,171 (76,221)%(17.63)
Vehicles 28,205 50,769 73,334 (22,564)%(44.44)
Total $15,747,381 $16,382,972 $16,997,476 $(635,591)%(3.88)
Additional information on the Board's capital assets can be found in Note 1 of the Basic Financial
Statements.
7
Board of Commissioners - March 10, 2025
ITEM: 6 - 2 - 9
NEW HANOVER COUNTY ALCOHOLIC BEVERAGE CONTROL BOARD
Management's Discussion and Analysis, continued
(Unaudited)
Capital Asset and Debt Administration, continued
Debt Administration
The Board has incurred no long-term debt.
Economic Factors
The Board anticipates a small growth in sales due to the increase in population of the area, and upturn in
tourism.
Requests for Information
This report is intended to provide a summary of the financial condition of the New Hanover County ABC
Board. Questions or requests for additional information should be addressed to:
Kathy Clark
New Hanover County ABC Board
6009 Market Street
Wilmington, North Carolina 28405
8
Board of Commissioners - March 10, 2025
ITEM: 6 - 2 - 10
NEW HANOVER COUNTY ALCOHOLIC BEVERAGE CONTROL BOARD
(A Component Unit of New Hanover County)
Statements of Net Position
June 30, 2024 and 2023
2024 2023
Assets
Current assets:
Cash and cash equivalents (Note 1)$3,247,183 $6,890,817
Investments 6,913,979 5,078,178
Accounts receivable 12,881 6,871
Inventories 7,483,641 5,867,353
Prepaid expenses 162,255 96,391
Total current assets 17,819,939 17,939,610
Non-current assets:
Capital assets:
Land (Note 1)5,308,300 5,308,300
Depreciable capital assets, net (Note 1)10,439,081 11,074,672
Total non-current assets 15,747,381 16,382,972
Total assets $33,567,320 $34,322,582
Deferred outflows of resources:
Pension deferrals $902,469 $943,272
Contributions to pension plan in current fiscal year 420,372 374,913
OPEB deferrals 176,322 200,358
Total deferred outflows of resources $1,499,163 $1,518,543
9
Board of Commissioners - March 10, 2025
ITEM: 6 - 2 - 11
NEW HANOVER COUNTY ALCOHOLIC BEVERAGE CONTROL BOARD
(A Component Unit of New Hanover County)
Statements of Net Position, continued
June 30, 2024 and 2023
2024 2023
Liabilities and Net Position
Current liabilities:
Accounts payable $2,338,027 $6,426,149
Distributions payable 325,461 357,352
State taxes payable 1,564,007 1,696,810
Accrued expenses:
Liabilities 120 -
Payroll and related costs 198,687 234,671
Sales tax payable 95,996 133,183
Deferred revenue -900
Total current liabilities 4,522,298 8,849,065
Non-current liabilities:
Total OPEB liability 883,657 850,003
Net pension liability 2,133,826 1,981,834
Total non-current liabilities 3,017,483 2,831,837
Total liabilities $7,539,781 $11,680,902
Deferred inflows of resources:
Pension deferrals $73,272 $62,440
OPEB deferrals 490,816 603,645
Total deferred inflows of resources $564,088 $666,085
Net position:
Net investment in capital assets $15,747,381 $16,382,972
Restricted for:
Capital improvements 4,000,000 -
Working capital (Note 13)2,115,077 2,073,988
Unrestricted 5,100,156 5,037,178
Total net position $26,962,614 $23,494,138
See accompanying notes.
10
Board of Commissioners - March 10, 2025
ITEM: 6 - 2 - 12
NEW HANOVER COUNTY ALCOHOLIC BEVERAGE CONTROL BOARD
(A Component Unit of New Hanover County)
Statements of Revenues, Expenses, and Changes in Net Position
Years ended June 30, 2024 and 2023
2024 2023
Gross sales:
Liquor sales - regular $48,443,489 $47,695,067
Mixed beverage sales 23,927,486 23,255,800
Wine sales 64,304 65,158
Total gross sales 72,435,279 71,016,025
Deduct taxes on gross sales:
State excise tax (Note 9)15,295,791 15,002,345
Mixed beverage tax (Revenue) (Note 9)1,811,152 1,759,332
Mixed beverage tax (Human Resources) (Note 9)181,115 175,933
Rehabilitation tax (Note 9)151,016 150,452
Wine sales tax 4,207 4,263
Total taxes on gross sales 17,443,281 17,092,325
Net sales 54,991,998 53,923,700
Deduct cost of sales:
Cost of sales 35,848,694 35,210,277
Gross profit on sales 19,143,304 18,713,423
Deduct operating expenses:
Store expenses 4,522,551 4,375,003
Warehouse and delivery expenses 621,282 643,704
Administrative expenses 1,230,675 1,234,326
Depreciation expenses 683,837 677,576
Total operating expenses 7,058,345 6,930,609
Income from operations 12,084,959 11,782,814
Non-operating revenues:
Interest income 435,179 202,206
Other income 1,512 1,731
Total non-operating revenues $436,691 $203,937
11
Board of Commissioners - March 10, 2025
ITEM: 6 - 2 - 13
NEW HANOVER COUNTY ALCOHOLIC BEVERAGE CONTROL BOARD
(A Component Unit of New Hanover County)
Statements of Revenues, Expenses, and Changes in Net Position, continued
Years ended June 30, 2024 and 2023
2024 2023
Change in net position before distributions $12,521,650 $11,986,751
Deduct distributions:
Local 3.5% tax (Note 8)1,784,509 1,750,274
Local $.05 bottle charge (Note 9)151,016 150,452
Local mixed beverage surcharge (Note 9)1,630,035 1,583,397
Law enforcement (Note 8)527,364 520,475
Alcohol education 760,250 639,500
Total distributions 4,853,174 4,644,098
Change in net position before profit distributions 7,668,476 7,342,653
Profit distributions:
County (Note 7)2,083,668 4,257,828
City or municipality (Note 7)2,116,332 4,353,417
Total profit distributions 4,200,000 8,611,245
Change in net position 3,468,476 (1,268,592)
Net position, beginning of year 23,494,138 24,762,730
Net position, end of year $26,962,614 $23,494,138
See accompanying notes.
12
Board of Commissioners - March 10, 2025
ITEM: 6 - 2 - 14
NEW HANOVER COUNTY ALCOHOLIC BEVERAGE CONTROL BOARD
(A Component Unit of New Hanover County)
Statements of Cash Flows
Years ended June 30, 2024 and 2023
2024 2023
Cash flows from operating activities:
Cash received from customers $72,428,369 $71,015,891
Payments for inventory costs (44,361,956)(34,299,941)
Payments for operating expenses (3,564,354)(3,358,756)
Taxes paid to government agencies (17,613,271)(16,879,985)
Other operating receipts 1,512 1,731
Net cash provided by operating activities 6,890,300 16,478,940
Cash flows from capital and related financing activities:
Acquisition and construction of capital assets (48,247)(63,072)
Net cash used by capital and related financing
activities (48,247)(63,072)
Cash flows from non-capital financing activities:
Law enforcement distributions (527,364)(520,475)
Alcohol education distributions (760,250)(639,500)
Local tax and surcharge (3,597,451)(3,448,464)
Profit distributions - Primary government (2,083,668)(4,257,828)
Profit distributions - Other (2,116,332)(4,353,417)
Net cash used by non-capital financing activities (9,085,065)(13,219,684)
Cash flows from investing activities:
Interest on investments 435,179 202,206
Investments purchased (1,835,801)(5,078,178)
Net cash used by investing activities (1,400,622)(4,875,972)
Net decrease in cash and cash equivalents (3,643,634)(1,679,788)
Cash and cash equivalents, beginning of year 6,890,817 8,570,605
Cash and cash equivalents, end of year $3,247,183 $6,890,817
13
Board of Commissioners - March 10, 2025
ITEM: 6 - 2 - 15
NEW HANOVER COUNTY ALCOHOLIC BEVERAGE CONTROL BOARD
(A Component Unit of New Hanover County)
Statements of Cash Flows, continued
Years ended June 30, 2024 and 2023
2024 2023
Reconciliation of income from operations to net
cash provided by operating activities:
Income from operations $12,084,959 $11,782,814
Adjustments to reconcile income from operations to net
cash provided by operating activities:
Depreciation 683,837 677,576
Other income 1,512 1,731
Changes in assets and liabilities:
Accounts receivable (6,010)(1,034)
Inventories (1,616,288)606,225
Prepaid expenses (65,864)(28,361)
Deferred outflows of resources for pensions (4,656)(446,251)
Deferred outflows of resources for OPEB 24,036 34,135
Accounts payable (4,088,122)3,003,509
State taxes payable (132,803)187,251
Accrued liabilities 120 -
Payroll and related costs (35,983)80,007
Sales taxes payable (37,187)25,089
Deferred revenue (900)900
Total OPEB liability 33,654 (339,148)
Net pension liability 151,992 1,410,263
Deferred inflows of resources for pensions 10,832 (796,067)
Deferred inflows of resources for OPEB (112,829)280,301
Net cash provided by operating activities $6,890,300 $16,478,940
See accompanying notes.
14
Board of Commissioners - March 10, 2025
ITEM: 6 - 2 - 16
NEW HANOVER COUNTY ALCOHOLIC BEVERAGE CONTROL BOARD
Notes to the Financial Statements
1.Summary of Significant Accounting Policies
Principles Used in Determining the Scope of the Entity for Financial Reporting
The New Hanover County Alcoholic Beverage Control Board (the Board), a component unit of New
Hanover County (the County), North Carolina reporting entity, is a corporate body with powers outlined
by North Carolina General Statutes Chapter 18B-701. New Hanover County's governing body appoints
the Board.
The Board is required by State Statute to distribute its surpluses to the General Fund of the County and
its municipalities, which represents a financial benefit to the County. Therefore, the Board is reported as
a discretely presented component unit in the County's financial statements.
Organizational History
The Board was organized in 1935. The Board's governing body comprises five individuals, serving
staggered 3-year terms, who are appointed by the New Hanover County Commissioners as terms expire.
The Board, as provided by North Carolina Alcoholic Beverage Control laws, operates eight retail liquor
stores, one of which also is a combination retail/mixed beverage store and two mixed beverage
locations, and, by contract with the New Hanover County Sheriff, investigates violations of such laws.
North Carolina General Statute [18B-805(c)(2)(3)] requires that the Board expend at least 5% of profits
for law enforcement and at least 7% of the same profits for alcohol education and rehabilitation
purposes.
Basis of Presentation
All activities of the Board are accounted for within a single proprietary (enterprise) fund. Proprietary funds
are used to account for operations that are (a) financed and operated in a manner similar to private
business enterprises where the intent of the governing body is that the cost of providing goods or
services to the general public on a continuing basis be financed or recovered primarily through user
charges; or (b) where the governing body has decided that periodic determination of revenues earned,
expenses incurred, and/or the change in net position is appropriate for capital maintenance, public
policy, management control, accountability, or other purposes.
Basis of Accounting
The financial statements have been prepared using the accrual basis of accounting. All sales are made
by cash, check, debit or credit card and recorded at the time of sale. Other revenues are recorded when
earned. Expenses are recognized when incurred.
15
Board of Commissioners - March 10, 2025
ITEM: 6 - 2 - 17
NEW HANOVER COUNTY ALCOHOLIC BEVERAGE CONTROL BOARD
Notes to the Financial Statements, continued
1.Summary of Significant Accounting Policies, continued
Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles
requires management to make certain estimates and assumptions that affect the reported amounts of
assets and liabilities and disclosure of contingent assets and liabilities at the statement of net position
date, and reported amounts of revenues and expenses during the reporting period. Estimates are used
to determine depreciation expense and other post-employment benefit expenses. Actual results may
differ from those estimates.
Pensions
For purposes of measuring the net pension liability, deferred outflows of resources and deferred inflows
of resources related to pensions, and pension expense, information about the fiduciary net position of the
Local Governmental Employees' Retirement System (LGERS) and additions to/deductions from LGERS'
fiduciary net position have been determined on the same basis as they are reported by LGERS. For this
purpose, plan member contributions are recognized in the period in which the contributions are due. The
Board's employer contributions are recognized when due and the Board has a legal requirement to
provide the contributions. Benefits and refunds are recognized when due and payable in accordance with
the terms of LGERS. Investments are reported at fair value.
Assets, Liabilities, and Net Position
Deposits
All deposits of the Board are made in board-designated official depositories and are collateralized as
required by State Law [G.S. 159-31]. The Board may designate, as an official depository, any bank or
savings and loan association whose principal office is located in North Carolina. Also, the Board may
establish time deposit accounts such as NOW and SuperNOW accounts, money market accounts, and
certificates of deposit.
All of the Board's deposits are either insured or collateralized by using one of two methods. Under the
Dedicated Method, all deposits that exceed the federal depository insurance coverage level are
collateralized with securities held by the Board's agent in the Board's name. Under the Pooling Method,
which is a collateral pool, all uninsured deposits are collateralized with securities held by the State
Treasurer's agent in the name of the State Treasurer. Since the State Treasurer is acting in a fiduciary
capacity for the Board, these deposits are considered to be held by the Board agent in the Board's name.
The amount of the pledged collateral is based on an approved averaging method for non-interest bearing
deposits and the actual current balance for interest bearing deposits. Depositories using the Pooling
Method report to the State Treasurer the adequacy of their pooled collateral covering uninsured deposits.
The State Treasurer does not confirm this information with the Board or the escrow agent. Because of
the inability to measure the exact amount of collateral pledged for the Board under the Pooling Method,
the potential exists for under-collateralization, and this risk may increase in periods of high cash flows.
However, the State Treasurer of North Carolina enforces strict standards of financial stability for each
depository that collateralizes public deposits under the Pooling Method.
16
Board of Commissioners - March 10, 2025
ITEM: 6 - 2 - 18
NEW HANOVER COUNTY ALCOHOLIC BEVERAGE CONTROL BOARD
Notes to the Financial Statements, continued
1.Summary of Significant Accounting Policies, continued
Assets, Liabilities, and Net Position, continued
At June 30, 2024 and 2023, the Board's deposits had a carrying amount of $3,212,189 and $6,842,556,
respectively, and a bank balance of $3,852,151 and $7,327,573, respectively. All of the bank balance
was either covered by federal depository insurance or collateralized under the Pooling Method described
above.
Investments
State law [G.S. 159-30(c)] authorizes the Board to invest in obligations of the United States or obligations
fully guaranteed both as to principal and interest by the United States; obligations of the State of North
Carolina; bonds and notes of any North Carolina local government or public authority; obligations of
certain non-guaranteed federal agencies; certain high quality issues of commercial paper and banker's
acceptances; and the North Carolina Capital Management Trust (NCCMT), an SEC registered (2a-7)
money market mutual fund.
The Board’s investments with a maturity of more than one year at acquisition and non-money market
investments are carried at fair value as determined by either quoted market prices, significant other
observable inputs or significant unobservable inputs. Non-participating interest earning contracts and the
NCCMT, an SEC registered 2a-7 external investment pool, are measured at amortized cost, which is the
NCCMT’s share price. The NCCMT Term Portfolio’s securities are valued based at fair value as
determined by significant other observable inputs. Money market investments that have a remaining
maturity at the time of purchase of one year or less and non-participating interest earnings and
investment contracts are reported at amortized cost.
Cash and Cash Equivalents
For the purpose of the statements of cash flows, the Board considers all highly liquid investments with a
maturity of three months or less when purchased to be cash equivalents.
Inventories
Inventories are valued at FIFO.
17
Board of Commissioners - March 10, 2025
ITEM: 6 - 2 - 19
NEW HANOVER COUNTY ALCOHOLIC BEVERAGE CONTROL BOARD
Notes to the Financial Statements, continued
1.Summary of Significant Accounting Policies, continued
Assets, Liabilities, and Net Position, continued
Capital Assets
Capital assets are recorded at original cost using a capitalization threshold of $5,000. Depreciation is
computed using the straight-line method over the estimated useful lives of the individual assets. The
useful lives are shown below:
Buildings and improvements 10 - 30 years
Furniture and equipment 5 - 15 years
Vehicles 5 years
Expenditures for repairs and maintenance are charged to expense as incurred. The cost and related
accumulated depreciation associated with capital assets are removed from the accounts upon retirement
or other disposition, and any resulting gain or loss is reflected as a non-operating item.
Capital asset activity for the year ended June 30, 2024 was as follows:
Balance
6/30/2023 Increases Decreases
Balance
6/30/2024
Capital assets not being depreciated:
Land $5,308,300 $-$-$5,308,300
Total capital assets not being depreciated 5,308,300 --5,308,300
Capital assets being depreciated:
Buildings and improvements 17,031,035 -7,750 17,023,285
Furniture and equipment 1,672,303 48,246 23,902 1,696,647
Vehicles 373,869 --373,869
Total capital assets being depreciated 19,077,207 48,246 31,652 19,093,801
Less accumulated depreciation:
Buildings and improvements 6,439,421 536,806 7,750 6,968,477
Furniture and equipment 1,240,014 124,467 23,902 1,340,579
Vehicles 323,100 22,564 -345,664
Total accumulated depreciation 8,002,535 683,837 31,652 8,654,720
Total capital assets being depreciated,
net 11,074,672 (635,591)-10,439,081
Capital assets, net $16,382,972 $15,747,381
18
Board of Commissioners - March 10, 2025
ITEM: 6 - 2 - 20
NEW HANOVER COUNTY ALCOHOLIC BEVERAGE CONTROL BOARD
Notes to the Financial Statements, continued
1.Summary of Significant Accounting Policies, continued
Assets, Liabilities, and Net Position, continued
Capital Assets, continued
Capital asset activity for the year ended June 30, 2023 was as follows:
Balance
6/30/2022 Increases Decreases
Balance
6/30/2023
Capital assets not being depreciated:
Land $5,308,300 $-$-$5,308,300
Total capital assets not being depreciated 5,308,300 --5,308,300
Capital assets being depreciated:
Buildings and improvements 17,002,275 28,760 -17,031,035
Furniture and equipment 1,637,991 34,312 -1,672,303
Vehicles 373,869 --373,869
Total capital assets being depreciated 19,014,135 63,072 -19,077,207
Less accumulated depreciation:
Buildings and improvements 5,920,604 518,817 -6,439,421
Furniture and equipment 1,103,820 136,194 -1,240,014
Vehicles 300,535 22,565 -323,100
Total accumulated depreciation 7,324,959 677,576 -8,002,535
Total capital assets being depreciated,
net 11,689,176 (614,504)-11,074,672
Capital assets, net $16,997,476 $16,382,972
Long-Lived Assets
Long-lived assets to be held and used are reviewed for impairment whenever events or changes in
circumstances indicate that the related carrying amount may not be recoverable. When required,
impairment losses on assets to be held and used are recognized based on the excess of the asset's
carrying amount over the fair value of the asset. Long-lived assets to be disposed of are reported at the
lower of carrying amount or fair value less cost to sell.
19
Board of Commissioners - March 10, 2025
ITEM: 6 - 2 - 21
NEW HANOVER COUNTY ALCOHOLIC BEVERAGE CONTROL BOARD
Notes to the Financial Statements, continued
1.Summary of Significant Accounting Policies, continued
Assets, Liabilities, and Net Position, continued
Net Position
Net position consists of the following:
Net investment in capital assets - This component of net position consists of capital assets, net of
accumulated depreciation and reduced by the outstanding balances of any borrowings that are
attributable to the acquisition, construction, or improvement of those assets. If there are significant
unspent related debt proceeds at year-end, the portion of the debt attributable to the unspent
proceeds is not included in the calculation of net investment in capital assets. Rather, that portion of
the debt is included in the same net position component as the unspent proceeds.
Restricted for law enforcement - This applies only when the ABC board employs its own ABC officer.
Restricted for capital improvements - State law [G.S. 18B-805(d)] requires approval of the appointing
authority to establish this fund, outside of working capital, for specific capital improvements.
Restricted for working capital - North Carolina Alcoholic Beverage Control Commission Rule [.0902]
defines working capital as the total of cash, investments and inventory less all unsecured liabilities. An
ABC Board shall set its working capital requirements at not less than two weeks' average gross sales
of the last fiscal year (legally required minimum) or greater than: (1) four months of the last fiscal year
for boards with gross sales less than $1,500,000; (2) three months of the latest fiscal year for boards
with gross sales greater than or equal to $1,500,000 and less than $50,000,000; and (3) two months
of the latest fiscal year for boards with gross sales equal to or greater than $50,000,000. Average
gross sales means gross receipts from the sale of alcoholic beverages less distributions required by
State law [G.S. 18B-805(b), (2), (3), and (4)].
Unrestricted net position - This component of net position consists of net position that does not meet
the definition of restricted or net investment in capital assets.
Leases
In February 2016, the FASB issued ASU 2016-02, Leases. ASU 2016-02 is intended to improve the
financial reporting about leasing transactions. The ASU requires organizations that lease assets to
recognize assets and liabilities on the balance sheet for the rights and obligations created by those
leases. The standard was effective for annual periods beginning after December 15, 2021 and was
implemented retrospectively on a modified basis at July 1, 2022, resulting in no cumulative effect
adjustments to the 2022 financial statements.
20
Board of Commissioners - March 10, 2025
ITEM: 6 - 2 - 22
NEW HANOVER COUNTY ALCOHOLIC BEVERAGE CONTROL BOARD
Notes to the Financial Statements, continued
2.Pension Plan Obligations and Other Post-Employment Benefits
Local Government Employees' Retirement System
Plan Description
The Board is a participating employer in the statewide Local Government Employees' Retirement System
(LGERS), a cost-sharing multiple-employer defined benefit pension plan administered by the State of
North Carolina. LGERS membership is comprised of general employees and local law enforcement
officers (LEOs) of participating local governmental entities. Article 3 of G.S. Chapter 128 assigns the
authority to establish and amend benefit provisions to the North Carolina General Assembly.
Management of the plan is vested in the LGERS Board of Trustees, which consists of 13 members –
nine appointed by the Governor, one appointed by the State Senate, one appointed by the State House
of Representatives, and the State Treasurer and State Superintendent, who serve as ex-officio
members. The LGERS is included in the Comprehensive Annual Financial Report (CAFR) for the State
of North Carolina. The State's CAFR includes financial statements and required supplementary
information for LGERS. That report may be obtained by writing to the Office of the State Controller, 1410
Mail Service Center, Raleigh, North Carolina 27699-1410, by calling (919) 981-5454, or at
www.osc.nc.gov.
Benefits Provided
LGERS provides retirement and survivor benefits. Retirement benefits are determined as 1.85% of the
member's average final compensation times the member's years of creditable service. A member's
average final compensation is calculated as the average of a member's four highest consecutive years of
compensation. Plan members are eligible to retire with full retirement benefits at age 65 with five years of
creditable service, at age 60 with 25 years of creditable service, or at any age with 30 years of creditable
service. Plan members are eligible to retire with partial retirement benefits at age 50 with 20 years of
creditable service or at age 60 with five years of creditable service. Survivor benefits are available to
eligible beneficiaries of members who die while in active service or within 180 days of their last day of
service and who have either completed 20 years of creditable service regardless of age or have
completed five years of service and have reached age 60. Eligible beneficiaries may elect to receive a
monthly Survivor's Alternate Benefit for life or a return of the member's contributions. The plan does not
provide for automatic post-retirement benefit increases. Increases are contingent upon actuarial gains on
the plan.
LGERS plan members who are LEOs are eligible to retire with full retirement benefits at age 55 with five
years of creditable service as an officer, or at any age with 30 years of creditable service. LEO plan
members are eligible to retire with partial retirement benefits at age 50 with 15 years of creditable service
as an officer. Survivor benefits are available to eligible beneficiaries of LEO members who die while in
active service or within 180 days of their last day of service and who also have either completed 20 years
of creditable service regardless of age, or have completed 15 years of service as a LEO and have
reached age 50, or have completed five years of creditable service as a LEO and have reached age 55,
or have completed 15 years of creditable service as a LEO if killed in the line of duty. Eligible
beneficiaries may elect to receive a monthly Survivor's Alternate Benefit for life or a return of the
member's contributions.
21
Board of Commissioners - March 10, 2025
ITEM: 6 - 2 - 23
NEW HANOVER COUNTY ALCOHOLIC BEVERAGE CONTROL BOARD
Notes to the Financial Statements, continued
2.Pension Plan Obligations and Other Post-Employment Benefits, continued
Local Government Employees' Retirement System, continued
Contributions
Contribution provisions are established by General Statute 128-30 and may be amended only by the
North Carolina General Assembly. The Board employees are required to contribute 6% of their
compensation. Employer contributions are actuarially determined and set annually by the LGERS Board
of Trustees. The Board's contractually required contribution rate for the year ended June 30, 2024, was
13.03% for general employees, actuarially determined as an amount that, when combined with employee
contributions, is expected to finance the costs of benefits earned by employees during the year.
Contributions to the pension plan from the Board were $420,372 for the year ended June 30, 2024.
Refunds of Contributions
Board employees who have terminated service as a contributing member of LGERS, may file an
application for a refund of their contributions. By state law, refunds to members with at least five years of
service include 4% interest. State law requires a 60 day waiting period after service termination before
the refund may be paid. The acceptance of a refund payment cancels the individual's right to employer
contributions or any other benefit provided by LGERS.
Pension Liabilities, Pension Expense, and Deferred Outflows of Resources and Deferred Inflows of
Resources Related to Pensions
At June 30, 2024, the Board reported a liability of $2,133,826 for its proportionate share of the net
pension liability. The net pension liability was measured as of June 30, 2023. The total pension liability
used to calculate the net pension liability was determined by an actuarial valuation as of December 31,
2021. The total pension liability was then rolled forward to the measurement date of June 30, 2023
utilizing update procedures incorporating the actuarial assumptions. The Board's proportion of the net
pension liability was based on a projection of the Board's long-term share of future payroll covered by the
pension plan, relative to the projected future payroll covered by the pension plan of all participating
LGERS employers, actuarially determined. At June 30, 2023 (measurement date), the Board's proportion
was 0.03222%, which was a decrease of 0.00291% from its proportion measured as of June 30, 2022.
22
Board of Commissioners - March 10, 2025
ITEM: 6 - 2 - 24
NEW HANOVER COUNTY ALCOHOLIC BEVERAGE CONTROL BOARD
Notes to the Financial Statements, continued
2.Pension Plan Obligations and Other Post-Employment Benefits, continued
Pension Liabilities, Pension Expense, and Deferred Outflows of Resources and Deferred Inflows of
Resources Related to Pensions, continued
For the year ended June 30, 2024, the Board recognized pension expense of $158,168. As of June 30,
2024, the Board reported deferred outflows of resources and deferred inflows of resources related to
pension from the following sources:
Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
Differences between expected and actual
experience $237,771 $5,119
Changes of assumptions 90,675 -
Net difference between projected and actual
earnings on pension plan investments 571,105 -
Changes in proportion and differences between
employer contributions and proportionate share
of contributions 2,918 68,153
Board contributions subsequent to the
measurement date 420,372 -
$1,322,841 $73,272
The Board reported $420,372 as deferred outflows of resources related to pensions resulting from Board
contributions subsequent to the measurement date will be recognized as a decrease of the net pension
liability in the year ended June 30, 2024. Other amounts reported as deferred inflows of resources
related to pensions will be recognized in pension expense as follows:
Year ending June 30,
2025 $298,776
2026 138,499
2027 367,774
2028 24,148
$829,197
Actuarial Assumptions. The total pension liability in the December 31, 2021 actuarial valuation was
determined using the following actuarial assumptions, applied to all periods included in the
measurement:
Inflation 2.50 percent
Salary increases 3.25 to 8.25 percent, including inflation and productivity factor
Investment rate of return 6.50 percent, net of pension plan investment expense,
including inflation
23
Board of Commissioners - March 10, 2025
ITEM: 6 - 2 - 25
NEW HANOVER COUNTY ALCOHOLIC BEVERAGE CONTROL BOARD
Notes to the Financial Statements, continued
2.Pension Plan Obligations and Other Post-Employment Benefits, continued
Pension Liabilities, Pension Expense, and Deferred Outflows of Resources and Deferred Inflows of
Resources Related to Pensions, continued
The plan currently uses mortality tables that vary by age, gender, employee group (i.e. general, law
enforcement officer) and health status (i.e. disabled and healthy). The current mortality rates are based
on published tables and based on studies that cover significant portions of the U.S. population. The
healthy mortality rates also contain a provision to reflect future mortality improvements.
The actuarial assumptions used in the December 31, 2021 valuation were based on the results of an
actuarial experience study for the period January 1, 2016 through December 31, 2020, adopted by
LGERS.
Future ad hoc COLA amounts are not considered to be substantively automatic and are therefore not
included in the measurement.
The projected long-term investment returns and inflation assumptions are developed through review of
current and historical capital markets data, sell-side investment research, consultant whitepapers, and
historical performance of investment strategies. Fixed income return projections reflect current yields
across the U.S. Treasury yield curve and market expectations of forward yields projected and
interpolated for multiple tenors and over multiple year horizons. Global public equity return projections
are established through analysis of the equity risk premium and the fixed income return projections.
Other asset categories and strategies' return projections reflect the foregoing and historical data
analysis. These projections are combined to produce the long-term expected rate of return by weighting
the expected future real rates of return by the target asset allocation percentage and by adding expected
inflation. The target allocation and best estimates of arithmetic real rates of return for each major asset
class as of June 30, 2024 are summarized in the following table:
Asset class
Target
Allocation
Long-Term
Expected Real
Rate of Return
Fixed income %29.0 %1.4
Global equity %42.0 %5.3
Real estate %8.0 %4.3
Alternatives %8.0 %8.9
Credit %7.0 %6.0
Inflation protection %6.0 %4.0
Total %100.0
The information above is based on 30 year expectations developed with the consulting actuary for the
2018 asset, liability, and investment policy study for the North Carolina Retirement Systems, including
LGERS. The long-term nominal rates of return underlying the real rates of return are arithmetic
annualized figures. The real rates of return are calculated from nominal rates by multiplicatively
subtracting a long-term inflation assumption of 3.00%. All rates of return and inflation are annualized.
24
Board of Commissioners - March 10, 2025
ITEM: 6 - 2 - 26
NEW HANOVER COUNTY ALCOHOLIC BEVERAGE CONTROL BOARD
Notes to the Financial Statements, continued
2.Pension Plan Obligations and Other Post-Employment Benefits, continued
Pension Liabilities, Pension Expense, and Deferred Outflows of Resources and Deferred Inflows of
Resources Related to Pensions, continued
Discount Rate. The discount rate used to measure the total pension liability was 6.50%. The projection of
cash flows used to determine the discount rate assumed that contributions from plan members will be
made at the current contribution rate and that contributions from employers will be made at statutorily
required rates, actuarially determined. Based on these assumptions, the pension plan's fiduciary net
position was projected to be available to make all projected future benefit payments on the current plan
members. Therefore, the long-term expected rate of return on pension plan investments was applied to
all periods of projected benefit payments to determine the total pension liability.
Sensitivity of the Board's proportionate share of the net pension liability to changes in the discount rate.
The following presents the Board's proportionate share of the net pension liability calculated using the
discount rate of 6.50%, as well as what the Board's proportionate share of what the net pension asset or
net pension liability would be if it were calculated using a discount rate that is one percentage point lower
(5.5%) or one percentage point higher (7.5%) than the current discount rate:
Current
1% Decrease
(5.50%)
Discount Rate
(6.50%)
1% Increase
(7.50%)
ABC Board's proportionate share of the net
pension liability (asset)$3,696,770 $2,133,826 $847,064
Pension Plan Fiduciary Net Position
Detailed information about the pension plan's fiduciary net position is available in the separately issued
Comprehensive Annual Financial Report (CAFR) for the State of North Carolina.
Death Benefits
The Board has also elected to provide death benefits to employees through the Death Benefit Plan for
members of the Local Governmental Employees' Retirement System (Death Benefit Plan), a multiple-
employer, State-administered, cost-sharing plan funded on a one-year term cost basis. The beneficiaries
of those employees who die in active service after one year of contributing membership in the System, or
who die within 180 days after retirement or termination of service and have at least one year of
contribution membership service in the System at the time of death are eligible for death benefits. Lump
sum death benefit payments to beneficiaries are equal to the employee's 12 highest months' salary in a
row during the 24 months prior to the employee's death, but the benefit may not exceed $50,000 or be
less than $25,000. All death benefit payments are made from the Death Benefit Plan. The Board has no
liability beyond the payment of monthly contributions. The contributions to the Death Benefit Plan cannot
be separated between the post-employment benefit amount and the other benefit amount. The Board
considers these contributions to be immaterial.
25
Board of Commissioners - March 10, 2025
ITEM: 6 - 2 - 27
NEW HANOVER COUNTY ALCOHOLIC BEVERAGE CONTROL BOARD
Notes to the Financial Statements, continued
2.Pension Plan Obligations and Other Post-Employment Benefits, continued
Supplemental Retirement Plan
Plan Description
The Board contributes to the Supplemental Retirement Income Plan, a defined contribution pension plan
administered by the Department of State Treasurer and a Board of Trustees. Article 5 of G.S. Chapter
135 assigns the authority to establish and amend benefit provisions to the North Carolina General
Assembly. The Supplemental Retirement Income Plan is included in the CAFR for the State of North
Carolina. The State's CAFR includes the pension trust fund financial statements for the Internal Revenue
Code Section 401(k) plan that includes the Supplemental Retirement Income Plan. That report may be
obtained by writing to the Office of the State Controller, 1410 Mail Service Center, Raleigh, North
Carolina 27699-1410, or by calling (919) 981-5454.
The plan covers full-time employees who are also eligible to participate in the LGERS. The Board's
contribution is based on matching 100% of employee's contributions ranging from 1% to 5% of salary
deferral elected by each eligible employee. The employer match policy was removed by the Board
effective January 1, 2021. The Board's contribution for the years ended June 30, 2024 and 2023 was
$50,165 and $46,849, respectively.
Other Post-Employment Benefits (OPEB)
Plan Description
The Board has adopted, by resolution, a single employer, defined benefit health insurance plan, whereas
upon retirement of each employee who has been continuously employed by the Board for 30 or more
years of service, or each employee who has been continuously employed by the Board for 25 years of
service and reached age 60, the Board shall pay and provide medical insurance coverage at no cost to
said employee until such time as said employee is eligible for Medicare Benefits. Thereafter, the Board
shall pay and provide to each qualifying employee, supplemental insurance to Medicare Benefits they
are eligible to receive. The Board has the authority to establish and amend the benefit terms and
financing requirements. No assets are accumulated in a trust that meets the criteria in paragraph 4 of
GASB Statement 75.
Membership of the Healthcare Benefits Plan consisted of the following at July 1, 2023, the date of the
latest actuarial valuation:
General
Employees
Retirees receiving benefits 6
Active plan members - current employees 40
46
No employees hired on or after January 1, 2021 are eligible to participate in the Other Post-Employment
Benefits Plan.
26
Board of Commissioners - March 10, 2025
ITEM: 6 - 2 - 28
NEW HANOVER COUNTY ALCOHOLIC BEVERAGE CONTROL BOARD
Notes to the Financial Statements, continued
2.Pension Plan Obligations and Other Post-Employment Benefits, continued
Other Post-Employment Benefits (OPEB), continued
Total OPEB Liability
The Board’s total OPEB liability of $883,657 was measured as of July 1, 2023 and was determined by an
actuarial valuation as of July 1, 2023.
Actuarial assumptions and other inputs. The total OPEB liability in the July 1, 2023 actuarial valuation
was determined using the following actuarial assumptions and other inputs, applied to all periods
included in the measurement unless otherwise specified:
Salary increases 3.50 to 7.80 percent, average, including inflation
Discount rate 3.86 percent
Healthcare cost trend rates:
Pre-medicare 6.50% for fiscal year end 2024, decreasing to an ultimate
rate of 4.50% by 2036
Medicare 4.50% for all years
The discount rate is based on the yield of the Fidelity Index's 20-year Municipal GO AA yield curve as of
the measurement date.
Changes in the Total OPEB Liability:
Balance at June 30, 2023 $850,003
Changes for the year:
Service cost 30,252
Interest on total OPEB liability 32,050
Differences between expected and actual experience 5,858
Changes in assumptions or other inputs (10,933)
Benefit payments (23,573)
Net changes 33,654
Balance at June 30, 2024 $883,657
Changes in assumptions and other inputs reflect a change in the discount rate from 3.69% to 3.86%.
The trend assumption was reset to 6.50% trending down by 0.25% per year to an ultimate rate of 4.50%
for pre-65 retirees.
Mortality rates were based on the RP-2014 Total Data Set for Healthy Annuitants Mortality Table, with
adjustments for LGERS experience and generational mortality improvements using Scale MP-2021.
The actuarial assumptions used in the July 1, 2023 valuation were based on the results of an actuarial
experience study for the period January 2014 through December 2019.
27
Board of Commissioners - March 10, 2025
ITEM: 6 - 2 - 29
NEW HANOVER COUNTY ALCOHOLIC BEVERAGE CONTROL BOARD
Notes to the Financial Statements, continued
2.Pension Plan Obligations and Other Post-Employment Benefits, continued
Other Post-Employment Benefits (OPEB), continued
Total OPEB Liability, continued
Sensitivity of the total OPEB liability to changes in the discount rate. The following presents the total
OPEB liability of the Board, as well as what the Board’s total OPEB liability would be if it were calculated
using the discount rate that is one percentage point lower (2.86%) or one percentage point higher
(4.86%) than the current discount rate:
Current
1% Decrease
(2.86%)
Discount Rate
(3.86%)
1% Increase
(4.86%)
Total OPEB Liability $1,044,309 $883,657 $756,114
Sensitivity of the total OPEB liability to changes in the healthcare cost trend rates. The following presents
the total OPEB liability of the Board, as well as what the Board’s total OPEB liability would be if it were
calculated using healthcare cost trend rates that are one percentage point lower or one percentage point
higher than the current healthcare cost trend rates:
Current
1% Decrease Discount Rate 1% Increase
Total OPEB Liability $743,783 $883,657 $1,064,234
OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to
OPEB
For the year ended June 30, 2024, the Board recognized OPEB income of $31,933. At June 30, 2024,
the Board reported deferred outflows of resources and deferred inflows of resources related to OPEB
from the following sources:
Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
Differences between expected and actual experience $6,270 $173,086
Changes of assumptions 146,846 317,730
Benefit payments and administrative costs made
subsequent to the measurement date 23,206 -
$176,322 $490,816
28
Board of Commissioners - March 10, 2025
ITEM: 6 - 2 - 30
NEW HANOVER COUNTY ALCOHOLIC BEVERAGE CONTROL BOARD
Notes to the Financial Statements, continued
2.Pension Plan Obligations and Other Post-Employment Benefits, continued
Other Post-Employment Benefits (OPEB), continued
OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to
OPEB, continued
Reported $23,206 as deferred outflows of resources related to pensions resulting from benefit payments
made and administrative expenses incurred subsequent to the measurement date will be recognized as
a decrease of the total pension liability in the year ended June 30, 2024. Other amounts reported as
deferred inflows of resources related to pensions will be recognized in pension expense as follows:
Year ending June 30,
2025 $(89,247)
2026 (82,138)
2027 (72,565)
2028 (52,819)
2029 (40,278)
Thereafter (653)
$(337,700)
3.Noncurrent Liabilities
Changes in Noncurrent Liabilities
The following is a summary of changes in noncurrent liabilities reported in the financial statements for the
fiscal year ended June 30, 2024:
Beginning
Balance Increases Decreases
Ending
Balance
Amounts
Due Within
One Year
Total OPEB liability $850,003 $33,654 $-$883,657 $-
Net pension liability 1,981,834 151,992 -2,133,826 -
Total noncurrent liabilities $2,831,837 $185,646 $-$3,017,483 $-
29
Board of Commissioners - March 10, 2025
ITEM: 6 - 2 - 31
NEW HANOVER COUNTY ALCOHOLIC BEVERAGE CONTROL BOARD
Notes to the Financial Statements, continued
3.Noncurrent Liabilities, continued
Changes in Noncurrent Liabilities, continued
The following is a summary of changes in noncurrent liabilities reported in the financial statements for the
fiscal year ended June 30, 2023:
Beginning
Balance Increases Decreases
Ending
Balance
Amounts
Due Within
One Year
Total OPEB liability $1,189,151 $-$(339,148)$850,003 $-
Net pension liability 571,571 1,410,263 -1,981,834 -
Total noncurrent liabilities $1,760,722 $1,410,263 $(339,148)$2,831,837 $-
4.Commitments
The Board has a contract with the New Hanover County Sheriff's Department to provide law enforcement
services. At June 30, 2024, the commitment for the contract to the Sheriff's Department totaled
$389,340.
The Board has a commitment remaining on a contract for support for their accounting system in the
amount of $88,464 at June 30, 2024.
The Board has a commitment for alcohol, education, and rehabilitation in the amount of $725,000 at
June 30, 2024.
The Board has a commitment for law enforcement grants in the amount of $150,000 at June 30, 2024.
The Board has a commitment for scholarships in the amount of $37,500 at June 30, 2024.
The Board has a commitment to purchase property for a future store site in the amount of $2,948,250 at
June 30, 2024.
5.Lease Commitments
The Board leases copiers at its administrative office. Payments for the copier leases are classified as
rent expense in the statements of revenues, expenses, and changes in net position.
6.Accrued Vacation
Board employees may accumulate up to 160 hours earned vacation and such leave is fully vested when
earned. Accumulated earned vacation at June 30, 2024 and 2023 amounted to $135,736 and $127,014,
respectively. The current portion of the accumulated vacation pay is not considered to be material.
30
Board of Commissioners - March 10, 2025
ITEM: 6 - 2 - 32
NEW HANOVER COUNTY ALCOHOLIC BEVERAGE CONTROL BOARD
Notes to the Financial Statements, continued
6.Accrued Vacation, continued
Employees can accumulate an unlimited amount of sick leave. Sick leave may be used in the
determination of length of service for retirement benefit purposes. Since the Board has no obligation for
accumulated sick leave until it is actually taken, no accrual for sick leave has been made.
7.Local Distribution of Income
North Carolina G.S. 18B-805 requires that the minimum distribution set aside in (c)(1) and any profit
remaining after deducting amounts required for law enforcement and alcohol education and retaining
proper working capital, be paid quarterly to the appointing authority.
Profits of the local retail stores are distributed to the local government units according to the location of
each store as follows:
Store location:
New Hanover
County Wilmington
Wrightsville
Beach
Carolina
Beach Kure Beach
Unincorporated area 100
Wilmington 50 50
Wrightsville Beach 25 75
Carolina Beach 25 75
Kure Beach 25 75
Profits derived from the mixed beverage outlets are distributed similarly but according to the relative
sales in each location rather than the store's location. The local governmental unit's share of the mixed
beverage tax is distributed separately but in the same manner.
The 3.5% local tax and the local $.05 per bottle charge are distributed separately but in the same way as
profits.
8.Law Enforcement and Alcohol Education Expenses
The Board is required by law to expend at least 5% of its profits for law enforcement purposes and not
less than 7% for alcohol education (alcohol education requirements follows local enabling act). Profits
are defined by law for these calculations as change in net position before law enforcement and
educational expenses, less the 3.5% markup provided in G.S. 18B-804(b)(5) and the bottle charge
provided for in G.S. 18B-804(b)(6b).
The Board contracts with New Hanover County whereby the local sheriffs' department will provide law
enforcement on behalf of the Board. The Board awarded law enforcement grants to the New Hanover
County Sheriffs' Office, the Wilmington Police Department, Carolina Beach Police Department, and the
Wrightsville Beach Police Department for alcohol law enforcement.
31
Board of Commissioners - March 10, 2025
ITEM: 6 - 2 - 33
NEW HANOVER COUNTY ALCOHOLIC BEVERAGE CONTROL BOARD
Notes to the Financial Statements, continued
8.Law Enforcement and Alcohol Education Expenses, continued
2024 2023
Change in net position before distributions $12,521,650 $11,986,751
Less: 3.5% tax and bottle charge 1,935,525 1,900,726
Profit subject to expense percentages $10,586,125 $10,086,025
Law enforcement expenditures - actual $527,364 $520,475
Percentage of profit %4.98 %5.16
Provision for alcohol education and rehabilitation -
actual $760,250 $639,500
Percentage of profit %7.18 %6.34
9.Disbursement of Taxes Included in Selling Price
A state excise tax, at the rate of 30%, on the retail (net sales) price is charged monthly on liquor sales
(excluding wine sales). Transactions for this account for the years ending June 30, 2024 and 2023 are
summarized as follows:
2024 2023
Taxes payable, beginning $1,472,915 $1,305,040
Taxes collected during the year 15,295,791 15,002,345
Taxes remitted to Department of Revenue (15,405,328)(14,834,470)
Taxes payable, ending $1,363,378 $1,472,915
The excise tax is computed in accordance with G.S. 18B-805(i), and is included in state taxes payable in
the statements of net position.
The accrued North Carolina excise tax at June 30, 2024, was remitted to the North Carolina Department
of Revenue on July 15, 2024.
A bottle charge of one cent on each bottle containing 50 milliliters or less and five cents on each bottle
containing more than 50 milliliters is collected and distributed monthly for alcohol education and
rehabilitation. For the years ended June 30, 2024 and 2023, payments to the County and its
municipalities were based on the following bottle sales:
2024 2023
Regular bottles 1,905,062 at 5 cents =$95,253 $95,903
Mixed beverage bottles 898,774 at 5 cents =44,939 44,228
Miniature bottles 1,082,438 at 1 cent =10,824 10,321
Total payments for the year $151,016 $150,452
32
Board of Commissioners - March 10, 2025
ITEM: 6 - 2 - 34
NEW HANOVER COUNTY ALCOHOLIC BEVERAGE CONTROL BOARD
Notes to the Financial Statements, continued
9.Disbursement of Taxes Included in Selling Price, continued
A “mixed beverage tax” as provided for in G.S.18B-804(b)(8) at the rate of $20 per 4 liters is charged on
the sale of liquor to be resold as mixed beverages. One-half of the mixed beverage tax is submitted
monthly to the NC Department of Revenue. Five percent of the mixed beverage tax is submitted monthly
to the NC Department of Human Resources.
The mixed beverage tax for the years ending June 30, 2024 and 2023 was:
2024 2023
Department of Revenue (50%)$1,811,152 $1,759,332
Department of Health and Human Services (5%)181,115 175,933
Profit retained and remitted to local government (45%)1,630,035 1,583,397
$3,622,302 $3,518,662
10.Surcharge Collected
The total amount of surcharge collected for the years ending June 30, 2024 and 2023 was $381,238 and
$373,122, respectively. The bailment surcharge rate is $1.15 per case.
11.Liquor Sales Tax
The total amount of sales tax collected by the Board and remitted to the Department of Revenue for the
years ended June 30, 2024 and 2023 was $3,295,391 and $3,205,794, respectively. The current sales
tax rate is 7%. This tax is collected as agent for the State in each sales transaction and remitted each
month to the State. This tax is not shown in the schedule of revenues, expenses, and changes in net
position.
33
Board of Commissioners - March 10, 2025
ITEM: 6 - 2 - 35
NEW HANOVER COUNTY ALCOHOLIC BEVERAGE CONTROL BOARD
Notes to the Financial Statements, continued
12.Retail Outlets
The ABC Board operated eight retail outlets, one of which also sold mixed beverages and two outlets
that only sold mixed beverages:
Gross Sales
Year ended June 30,
Change in Net Position
Before
Profit Distributions
Year ended June 30,
Store #Store Address 2024 2023 2024 2023
101 523 S. 17th St, Wilmington, NC $6,971,288 $6,885,104 $751,131 $716,550
102 2378 C. Beach Rd, Wilmington, NC 2,609,882 2,606,157 202,707 170,683
103 523 S. 17th St, Wilmington, NC 11,029,883 10,610,851 1,269,129 1,233,771
104 6730 Wrightsville Ave, W. Beach, NC 7,751,567 7,518,647 770,112 730,547
105 1020 N. Lake Park Blvd, C Beach, NC 9,024,962 8,756,023 917,135 902,435
106 3544 S. College Rd, Wilmington, NC 8,747,130 8,510,186 983,892 951,135
107 6009 Market St, Wilmington, NC 10,674,209 10,492,280 1,242,779 1,134,026
108 5410 Market St, Wilmington, NC 7,845,554 8,040,936 851,865 876,753
109 6015 Castle Hayne Rd, Castle Hayne, NC 2,035,762 1,971,332 115,466 79,443
110 8122 Market St, Wilmington, NC 5,745,042 5,624,509 564,260 547,310
$72,435,279 $71,016,025 $7,668,476 $7,342,653
34
Board of Commissioners - March 10, 2025
ITEM: 6 - 2 - 36
NEW HANOVER COUNTY ALCOHOLIC BEVERAGE CONTROL BOARD
Notes to the Financial Statements, continued
13.Working Capital
The Board is required by the Alcoholic Beverage Control Commission rule [.0902] to set its working
capital requirements at not less than two weeks average gross sales of the last fiscal year. (Gross sales
are gross receipts from the sale of alcoholic beverages less distributions as defined in G.S. 18B-
805(b)(2), (3), and (4)).
2024 2023
The Board's position on this requirement is as follows:
Minimum amount $2,115,077 $2,073,988
Maximum amount $9,165,333 $8,987,283
Actual amount $9,122,505 $8,987,283
The Board has met the minimum amount of working capital required by ABC law as shown above. The
New Hanover County Board of Commissioners granted the Board permission to reserve $4 million for a
capital project that would include a new retail store. The reserve shall remain in place through the final
completion of the project.
14.Risk Management
The Board is exposed to various risks of loss related to torts; theft of, damage to, and destruction of
assets; errors and omissions; injuries to employees; and natural disasters. The Board has commercial
property, general liability, auto liability, workmen's compensation, data breach, flood, wind and hail,
public officials liability/employment practice, and employee health coverage. The Board also has liquor
legal liability coverage.
There have been no significant reductions in insurance coverage from coverage in the prior year and
settled claims have not exceeded coverage in any of the past three fiscal years.
In accordance with G.S. 18B-700(i), each board member and the employees designated as the general
manager and finance officer are bonded in the amount of $50,000, secured by a corporate surety.
15.Operating Expenses
The Board had operating expenses at their retail locations totaling $5,574,785 and $5,465,798 for the
years ended June 30, 2024 and 2023, respectively. The Board also had operating expenses at the mixed
beverage locations totaling $1,483,560 and $1,464,811 for the years ended June 30, 2024 and 2023,
respectively.
16.Subsequent Events
Management has evaluated subsequent events through September 9, 2024, the date on which the
financial statements were available to be issued.
35
Board of Commissioners - March 10, 2025
ITEM: 6 - 2 - 37
NEW HANOVER COUNTY ALCOHOLIC BEVERAGE CONTROL BOARD
(A Component Unit of New Hanover County)
ABC Board's Proportionate Share of Net Position Liability (Asset)
Required Supplementary Information
Last Ten Fiscal Years*
Local Government Employees' Retirement System
2024 2023 2022 2021 2020
ABC Board's proportion of the net pension liability (asset)
(%)%0.0322 %0.0351 %0.0373 %0.0381 %0.0437
ABC Board's proportion of the net pension liability (asset)
($)$2,133,826 $1,981,834 $571,571 $1,361,475 $1,192,047
ABC Board's covered-employee payroll $2,803,059 $2,566,550 $2,664,170 $2,600,102 $2,571,407
ABC Board's proportionate share of the net pension
liability (asset) as a percentage of its covered-
employee payroll %76.12 %77.22 %21.45 %52.36 %46.36
Plan fiduciary net position as a percentage of the total
pension liability **%82.49 %84.14 %91.63 %88.61 %90.86
* The amounts presented for each fiscal year were determined as of the prior fiscal year ending June 30.
** This will be the same percentage for all participant employers in the LGERS plan.
36
Board of Commissioners - March 10, 2025
ITEM: 6 - 2 - 38
NEW HANOVER COUNTY ALCOHOLIC BEVERAGE CONTROL BOARD
(A Component Unit of New Hanover County)
ABC Board's Proportionate Share of Net Position Liability (Asset), continued
Required Supplementary Information
Last Ten Fiscal Years*
Local Government Employees' Retirement System
2019 2018 2017 2016 2015
ABC Board's proportion of the net pension liability (asset)
(%)%0.0409 %0.0417 %0.0360 %0.0372 %(0.0355)
ABC Board's proportion of the net pension liability (asset)
($)$970,288 $637,977 $764,890 $166,727 $(209,595)
ABC Board's covered-employee payroll $2,528,320 $2,630,015 $2,332,304 $2,219,298 $2,107,290
ABC Board's proportionate share of the net pension
liability (asset) as a percentage of its covered-
employee payroll %38.38 %24.26 %32.80 %7.51 %(9.95)
Plan fiduciary net position as a percentage of the total
pension liability **%91.63 %94.18 %91.45 %98.09 %102.64
37
Board of Commissioners - March 10, 2025
ITEM: 6 - 2 - 39
NEW HANOVER COUNTY ALCOHOLIC BEVERAGE CONTROL BOARD
(A Component Unit of New Hanover County)
ABC Board's Contributions
Required Supplementary Information
Last Ten Fiscal Years
Local Government Employees' Retirement System
2024 2023 2022 2021 2020
Contractually required contribution $420,372 $374,913 $320,772 $293,457 $272,966
Contributions in relation to the contractually required
contribution 420,372 374,913 320,772 293,457 272,966
Contribution deficiency (excess)$-$-$-$-$-
ABC Board's covered-employee payroll $2,930,919 $2,803,059 $2,566,550 $2,664,170 $2,600,102
Contributions as a percentage of covered-employee
payroll %14.34 %13.38 %12.50 %11.01 %10.50
38
Board of Commissioners - March 10, 2025
ITEM: 6 - 2 - 40
NEW HANOVER COUNTY ALCOHOLIC BEVERAGE CONTROL BOARD
(A Component Unit of New Hanover County)
ABC Board's Contributions, continued
Required Supplementary Information
Last Ten Fiscal Years
Local Government Employees' Retirement System
2019 2018 2017 2016 2015
Contractually required contribution $236,046 $215,524 $198,023 $155,558 $156,904
Contributions in relation to the contractually required
contribution 236,046 215,524 198,023 155,558 156,904
Contribution deficiency (excess)$-$-$-$-$-
ABC Board's covered-employee payroll $2,571,407 $2,528,320 $2,630,015 $2,332,304 $2,219,298
Contributions as a percentage of covered-employee
payroll %9.18 %8.52 %7.53 %6.67 %7.07
39
Board of Commissioners - March 10, 2025
ITEM: 6 - 2 - 41
NEW HANOVER COUNTY ALCOHOLIC BEVERAGE CONTROL BOARD
(A Component Unit of New Hanover County)
Schedule of Changes in the Total OPEB Liability and Related Ratios
Last Seven Fiscal Years
2024 2023 2022 2021
Service cost $30,252 $61,431 $39,431 $37,375
Interest 32,050 23,802 31,399 38,222
Differences between expected and
actual experience 5,858 (48,716)(225,241)2,347
Changes of assumptions (10,933)(353,760)(26,761)280,342
Benefit payments (23,573)(21,905)(21,905)(41,131)
Net change in total OPEB liability 33,654 (339,148)(203,077)317,155
Total OPEB liability - beginning 850,003 1,189,151 1,392,228 1,075,073
Total OPEB liability - ending $883,657 $850,003 $1,189,151 $1,392,228
Covered payroll $2,326,955 $2,803,059 $2,566,550 $2,664,170
Total OPEB liability as a percentage
of covered payroll %37.97 %30.32 %46.33 %52.26
Notes to schedule:
Changes of assumptions and other inputs reflect the effects of changes in the discount rate of each
period.
The following are the discount rates used in each year:
Year Rate
2024 %3.86
2023 %3.69
2022 %1.92
2021 %2.21
2020 %3.50
2019 %3.89
2018 %3.56
This schedule is presented to illustrate the requirement to show information for 10 years. However, until a
full 10-year trend is compiled, governments should present information for those years for which information
is available.
40
Board of Commissioners - March 10, 2025
ITEM: 6 - 2 - 42
NEW HANOVER COUNTY ALCOHOLIC BEVERAGE CONTROL BOARD
(A Component Unit of New Hanover County)
Schedule of Changes in the Total OPEB Liability and Related Ratios, continued
Last Seven Fiscal Years
2020 2019 2018
Service cost $38,205 $40,751 $46,517
Interest 41,475 38,512 34,335
Differences between expected and
actual experience (36,124)103 (380)
Changes of assumptions (16,560)(60,126)(106,784)
Benefit payments (35,884)(33,879)(31,314)
Net change in total OPEB liability (8,888)(14,639)(57,626)
Total OPEB liability - beginning 1,083,961 1,098,600 1,156,226
Total OPEB liability - ending $1,075,073 $1,083,961 $1,098,600
Covered payroll $2,600,102 $2,571,407 $2,528,320
Total OPEB liability as a percentage
of covered payroll %41.35 %42.15 %43.45
41
Board of Commissioners - March 10, 2025
ITEM: 6 - 2 - 43
NEW HANOVER COUNTY ALCOHOLIC BEVERAGE CONTROL BOARD
(A Component Unit of New Hanover County)
ABC Board's Contributions
Required Supplementary Information
Last Seven Fiscal Years
Total OPEB Liability
2024 2023 2022 2021
Contractually required contribution $23,573 $21,905 $21,905 $41,131
Contributions in relation to the
contractually required contribution 23,573 21,905 21,905 41,131
Contribution deficiency (excess)$-$-$-$-
ABC Board's covered-employee payroll $2,326,955 $2,803,059 $2,566,550 $2,664,170
Contributions as a percentage of
covered-employee payroll %1.01 %0.78 %0.85 %1.54
This schedule is presented to illustrate the requirement to show information for 10 years. However, until a
full 10-year trend is compiled, governments should present information for those years for which information
is available.
42
Board of Commissioners - March 10, 2025
ITEM: 6 - 2 - 44
NEW HANOVER COUNTY ALCOHOLIC BEVERAGE CONTROL BOARD
(A Component Unit of New Hanover County)
ABC Board's Contributions, continued
Required Supplementary Information
Last Seven Fiscal Years
Total OPEB Liability
2020 2019 2018
Contractually required contribution $35,884 $33,879 $31,314
Contributions in relation to the
contractually required contribution 35,884 33,879 31,314
Contribution deficiency (excess)$-$-$-
ABC Board's covered-employee payroll $2,600,102 $2,571,407 $2,528,320
Contributions as a percentage of
covered-employee payroll %1.38 %1.32 %1.24
43
Board of Commissioners - March 10, 2025
ITEM: 6 - 2 - 45
NEW HANOVER COUNTY ALCOHOLIC BEVERAGE CONTROL BOARD
Notes to the Required Supplementary Information
Changes in Assumptions
Local Government Employees' Retirement System
In fiscal year 2024, the inflation rate decreased from 3.00% to 2.50%. Salary increases decreased from a
range of 3.50% - 8.10% to 3.25% - 8.25%. Investment rate of return decreased from 7.00%, net of
pension plan investment expense, to 6.50%.
In fiscal year 2023, there were no changes in actuarial assumptions.
In fiscal year 2022, there were no changes in actuarial assumptions.
In fiscal year 2021, there were no changes in actuarial assumptions.
In fiscal year 2020, there were no changes in actuarial assumptions.
In fiscal year 2019, investment rate of return decreased from 7.20%, net of pension plan investment
expense, to 7.00%. There were no other changes in actuarial assumptions.
In fiscal year 2018, salary increases increased from a range of 3.50% - 7.75% to 3.50% - 8.10%.
Investment rate of return decreased from 7.25%, net of pension plan investment expense, to 7.20%.
There were no other changes in actuarial assumptions.
In fiscal year 2017, salary increases decreased from a range of 4.25% - 8.55% to 3.50% - 7.75%. There
were no other changes in actuarial assumptions.
In fiscal year 2016, there were no changes in actuarial assumptions.
In fiscal year 2015, the inflation rate was set at 3.00%, salary increases were set at 4.25% - 8.55%, and
investment rate of return was set at 7.25%, net of pension lan investment expense.
Other Post-Employment Benefit Plan
In fiscal year 2024, the discount rate increased from 3.69% to 3.86%.The trend assumption was reset to
6.50% trending down by 0.25% per year to an ultimate rate of 4.50% for pre-65 retirees. There were no
changes in assumptions concerning salary increases, mortality rates, termination rates, retirement rates,
and retirement coverage.
In fiscal year 2023, the discount rate increased from 1.92% to 3.69%. There were no changes in
assumptions concerning salary increases, mortality rates, termination rates, retirement rates, retirement
coverage, and medical trend rate.
This schedule is presented to illustrate the requirement to show information for 10 years. However, until a
full 10-year trend is compiled, governments should present information for those years for which information
is available.
44
Board of Commissioners - March 10, 2025
ITEM: 6 - 2 - 46
NEW HANOVER COUNTY ALCOHOLIC BEVERAGE CONTROL BOARD
Notes to the Required Supplementary Information, continued
Changes in Assumptions, continued
Other Post-Employment Benefit Plan, continued
In fiscal year 2022, the discount rate decreased from 2.21% to 1.92%.The trend assumption was reset
to 6.00% trending down by 0.50% per year to an ultimate rate of 4.50% for pre-65 retirees and 4.50% for
2022 and thereafter for post-65 retirees. There were no changes in assumptions concerning salary
increases, mortality rates, termination rates, retirement rates, and retirement coverage.
In fiscal year 2021, the discount rate decreased from 3.50% to 2.21%.There were no changes in
assumptions concerning salary increases, mortality rates, termination rates, retirement rates, retirement
coverage, and medical trend rate.
In fiscal year 2020, the discount rate decreased from 3.89% to 3.50%.The trend assumption was reset
to 7.00% trending down by 0.50% per year to an ultimate rate of 4.50% for pre-65 retirees and 5.00%
trending down by 0.50% per year to an ultimate rate of 4.50% for post-65 retirees. There were no
changes in assumptions concerning salary increases, mortality rates, termination rates, retirement rates,
and retirement coverage.
In fiscal year 2019, the discount rate increased from 3.56% to 3.89%.There were no changes in
assumptions concerning salary increases, mortality rates, termination rates, retirement rates, retirement
coverage, and medical trend rate.
In fiscal year 2018, the discount rate increased from 3.01% to 3.56%.The trend assumption was reset to
7.50% trending down by 0.50% per year to an ultimate rate of 5.00% for pre-65 retirees and 5.50%
trending down by 0.50% per year to an ultimate rate of 5.00% for post-65 retirees. There were no
changes in assumptions concerning salary increases, mortality rates, termination rates, retirement rates,
and retirement coverage.
45
Board of Commissioners - March 10, 2025
ITEM: 6 - 2 - 47
NEW HANOVER COUNTY ALCOHOLIC BEVERAGE CONTROL BOARD
(A Component Unit of New Hanover County)
Schedules of Store Expenses
Years ended June 30, 2024 and 2023
2024 2023
Pay and related $3,063,131 $2,926,014
Alarm service 7,320 7,320
Breakage 3,887 1,950
Cash (over) short (2,959)(8,275)
Charge card fees 813,750 846,328
Insurance - General 88,576 76,284
Licenses and other taxes 740 740
Maintenance contracts 108,474 106,670
Merchandise (over) short 9,697 5,816
Professional services 7,417 6,157
Repairs and maintenance - Building 93,425 89,538
Repairs and maintenance - Equipment 6,656 5,214
Supplies 127,338 135,085
Telephone 74,138 72,062
Travel 159 198
Training and education -5,197
Utilities 120,802 98,705
Total store expenses $4,522,551 $4,375,003
46
Board of Commissioners - March 10, 2025
ITEM: 6 - 2 - 48
NEW HANOVER COUNTY ALCOHOLIC BEVERAGE CONTROL BOARD
(A Component Unit of New Hanover County)
Schedules of Warehouse and Delivery Expenses
Years ended June 30, 2024 and 2023
2024 2023
Pay and related $533,123 $550,399
Alarm service 360 360
Insurance - General 10,718 9,346
Maintenance contracts 7,469 7,442
Professional services 551 564
Repairs and maintenance - Building 15,436 14,501
Repairs and maintenance - Equipment 9,199 4,539
Supplies 5,124 4,437
Telephone 4,531 5,063
Training and education -346
Travel -1,278
Utilities 21,929 20,680
Vehicle expense 12,842 24,749
Total warehouse and delivery expenses $621,282 $643,704
47
Board of Commissioners - March 10, 2025
ITEM: 6 - 2 - 49
NEW HANOVER COUNTY ALCOHOLIC BEVERAGE CONTROL BOARD
(A Component Unit of New Hanover County)
Schedules of Administrative Expenses
Years ended June 30, 2024 and 2023
2024 2023
Pay and related $837,052 $794,156
Alarm service 360 360
Board member - Per diem 15,600 15,600
Cash (over) short (81)-
Dues and subscriptions 5,214 8,553
Insurance - General 49,634 43,449
Janitorial 7,845 7,600
Legal and audit 46,000 43,000
Licenses and other taxes 1,085 1,085
Maintenance contracts 35,947 35,897
Miscellaneous expense 9,794 11,725
Pension expense (income)158,168 167,945
Postage 2,579 3,151
Professional services 18,566 24,164
Repairs and maintenance - Building 10,940 19,009
Repairs and maintenance - Equipment 1,371 136
Retirees' healthcare (income) expense (31,933)(6,127)
Supplies 12,438 12,105
Telephone 21,233 20,095
Training and education 420 4,955
Travel - Board members 1,645 6,330
Travel 14,364 9,726
Utilities 9,817 9,405
Vehicle expense 2,617 2,007
Total administrative expenses $1,230,675 $1,234,326
48
Board of Commissioners - March 10, 2025
ITEM: 6 - 2 - 50
NEW HANOVER COUNTY ALCOHOLIC BEVERAGE CONTROL BOARD
(A Component Unit of New Hanover County)
Reconciliation of Budget to Actual
Year ended June 30, 2024
Original
Budget
Revised
Budget Actual
Variance
Positive
(Negative)
Revenues:
Gross sales:
Liquor sales - regular $54,279,200 $51,779,500 $48,443,489 $(3,336,011)
Mixed beverage sales 21,629,600 20,633,500 23,927,486 3,293,986
Wine sales 91,200 87,000 64,304 (22,696)
Total gross sales 76,000,000 72,500,000 72,435,279 (64,721)
Non-operating revenues:
Interest income 310,000 310,000 435,179 125,179
Other income --1,512 1,512
Total revenues 76,310,000 72,810,000 72,871,970 61,970
Expenditures:
Total taxes based on revenues:
State excise tax 16,016,757 15,297,500 15,295,791 1,709
Mixed beverage tax (Revenue)1,853,657 1,768,291 1,811,152 (42,861)
Mixed beverage tax (Human Resources)186,015 177,448 181,115 (3,667)
Rehabilitation tax 204,954 195,515 151,016 44,499
Wine/mixer sales tax 5,963 5,690 4,207 1,483
Total taxes based on revenues 18,267,346 17,444,444 17,443,281 1,163
Cost of goods sold $38,760,000 $36,975,000 $35,848,694 $1,126,306
49
Board of Commissioners - March 10, 2025
ITEM: 6 - 2 - 51
NEW HANOVER COUNTY ALCOHOLIC BEVERAGE CONTROL BOARD
(A Component Unit of New Hanover County)
Reconciliation of Budget to Actual, continued
Year ended June 30, 2024
Original
Budget
Revised
Budget Actual
Variance
Positive
(Negative)
Operating expenses:
Pay and related $4,753,240 $4,753,240 $4,433,306 $319,934
Alarm service 9,000 9,000 8,040 960
Board member-Per diem 15,600 15,600 15,600 -
Breakage 5,000 5,000 3,887 1,113
Cash short (over)2,500 2,500 (3,040)5,540
Charge card fees 912,000 835,558 813,750 21,808
Dues and subscriptions 6,000 6,000 5,214 786
Insurance-General 168,000 168,000 148,928 19,072
Janitorial 8,040 8,040 7,845 195
Legal and audit 46,000 46,000 46,000 -
Licenses & other taxes 2,100 2,100 1,825 275
Maintenance contracts 153,000 153,000 151,890 1,110
Merchandise short (over)5,000 5,000 9,697 (4,697)
Miscellaneous 159,605 159,605 9,794 149,811
Postage 2,500 2,500 2,579 (79)
Professional services 39,000 39,000 26,534 12,466
Repairs and maintenance-Building 96,500 141,500 119,801 21,699
Repairs and maintenance-Equipment 13,500 13,500 17,226 (3,726)
Retirees' healthcare (income) expense 30,000 30,000 (31,933)61,933
Supplies-Admin 11,000 11,000 12,438 (1,438)
Supplies-Store and warehouse 119,000 131,000 132,462 (1,462)
Telephone 105,000 105,000 99,902 5,098
Training and education 25,000 25,000 420 24,580
Travel - Board member 8,200 8,200 1,645 6,555
Travel - Other than Board 21,800 21,800 14,523 7,277
Utilities 136,000 136,000 152,548 (16,548)
Vehicle expense 30,000 30,000 15,459 14,541
Total operating expenses 6,882,585 6,863,143 6,216,340 646,803
Capital outlay 760,700 760,700 48,247 712,453
Total expenditures $64,670,631 $62,043,287 $59,556,562 $2,486,725
50
Board of Commissioners - March 10, 2025
ITEM: 6 - 2 - 52
NEW HANOVER COUNTY ALCOHOLIC BEVERAGE CONTROL BOARD
(A Component Unit of New Hanover County)
Reconciliation of Budget to Actual, continued
Year ended June 30, 2024
Original
Budget
Revised
Budget Actual
Variance
Positive
(Negative)
Distributions:
Local 3.5% tax $1,867,356 $1,781,360 $1,784,509 $(3,149)
Local $.05 bottle charge 204,954 195,515 151,016 44,499
Law enforcement 528,000 528,000 527,364 636
Local mixed beverage surcharge 1,668,291 1,591,462 1,630,035 (38,573)
County and municipal 4,200,000 4,200,000 4,200,000 -
Alcohol education 760,000 760,250 760,250 -
Total distributions 9,228,601 9,056,587 9,053,174 3,413
Total expenditures and distributions 73,899,232 71,099,874 68,609,736 2,490,138
Revenues over (under) expenditures 2,410,768 1,710,126 4,262,234 2,552,108
Other financing sources (uses):
Working capital retained (2,410,768)(1,710,126)-1,710,126
Revenues over expenditures and other
financing uses $-$-$4,262,234 $4,262,234
Reconciliation from budgetary basis (modified
accrual) to full accrual:
Reconciling items:
Capital outlay $48,247
Pension expense (158,168)
Depreciation (683,837)
Total (793,758)
Change in net position $3,468,476
51
Board of Commissioners - March 10, 2025
ITEM: 6 - 2 - 53
NEW HANOVER COUNTY ALCOHOLIC BEVERAGE CONTROL BOARD
(A Component Unit of New Hanover County)
Detailed Statements of Changes in Net Position
Years ended June 30, 2024 and 2023
Net Position
June 30, 2023
Change in Net
Position
Profit
Distributions
Net Position
June 30, 2024
New Hanover County $12,718,009 $3,806,258 $2,083,668 $14,440,599
Wilmington 6,468,549 2,334,307 1,285,456 7,517,400
Wrightsville Beach 2,884,808 840,059 454,329 3,270,538
Carolina Beach 1,373,275 675,802 368,971 1,680,106
Kure Beach 49,497 12,050 7,576 53,971
$23,494,138 $7,668,476 $4,200,000 $26,962,614
Net Position
June 30, 2022
Change in Net
Position
Profit
Distributions
Net Position
June 30, 2023
New Hanover County $13,344,034 $3,631,803 $4,257,828 $12,718,009
Wilmington 6,864,610 2,246,607 2,642,668 6,468,549
Wrightsville Beach 3,021,668 787,417 924,277 2,884,808
Carolina Beach 1,479,287 664,214 770,226 1,373,275
Kure Beach 53,131 12,612 16,246 49,497
$24,762,730 $7,342,653 $8,611,245 $23,494,138
52
Board of Commissioners - March 10, 2025
ITEM: 6 - 2 - 54
NEW HANOVER COUNTY ALCOHOLIC BEVERAGE CONTROL BOARD
(A Component Unit of New Hanover County)
Schedule of Income By Store
Year ended June 30, 2024
523 S. 17th St
Wilmington, NC
Store #101
2378 C. Beach Rd
Wilmington, NC
Store #102
523 S. 17th St
Wilmington, NC
Store #103
Amount
Percent of
Net Sales Amount
Percent of
Net Sales Amount
Percent of
Net Sales
Gross sales:
Liquor sales - regular $6,963,898 $2,607,752 $-
Mixed beverage sales --11,029,883
Wine sales 7,390 2,130 -
Total gross sales 6,971,288 2,609,882 11,029,883
Deduct taxes on gross sales:
State excise tax 1,548,727 579,330 2,090,746
Mixed beverage tax (Revenue)--819,702
Mixed beverage tax (Human
Resources)--81,970
Rehabilitation tax 16,704 6,950 20,300
Wine sales tax 483 139 -
Total taxes on gross sales 1,565,914 586,419 3,012,718
Net sales 5,405,374 %100.00 2,023,463 %100.00 8,017,165 %100.00
Cost of sales 3,637,095 %67.29 1,363,362 %67.38 4,861,547 %60.64
Gross profit on sales 1,768,279 %32.71 660,101 %32.62 3,155,618 %39.36
Operating expenses:
Stores 537,205 %9.94 277,085 %13.69 465,459 %5.81
Warehouse and delivery 72,881 %1.35 27,282 %1.35 108,096 %1.35
Administrative 126,032 %2.33 47,179 %2.33 186,929 %2.33
Total operating expenses 736,118 %13.62 351,546 %17.37 760,484 %9.49
Income from operations 1,032,161 %19.10 308,555 %15.25 2,395,134 %29.88
Non-operating revenues:
Interest income (allocated based
on net sales)42,775 %0.79 16,013 %0.79 63,444 %0.79
Other income (allocated based on
net sales)149 %-56 %-220 %-
Profit before distributions 1,075,085 %19.89 324,624 %16.04 2,458,798 %30.67
Local taxes included in selling
price 197,389 %3.65 74,538 %3.68 1,001,951 %12.50
Law enforcement 51,837 %0.96 19,405 %0.96 76,883 %0.96
Alcohol education 74,728 %1.38 27,974 %1.38 110,835 %1.38
Change in net position before profit
distributions $751,131 %13.90 $202,707 %10.02 $1,269,129 %15.83
53
Board of Commissioners - March 10, 2025
ITEM: 6 - 2 - 55
NEW HANOVER COUNTY ALCOHOLIC BEVERAGE CONTROL BOARD
(A Component Unit of New Hanover County)
Schedule of Income By Store, continued
Year ended June 30, 2024
6730 Wrightsville Ave
W. Beach, NC
Store #104
1020 N. Lake Pk Blvd
C. Beach, NC
Store #105
3544 S. College Rd
Wilmington, NC
Store #106
Amount
Percent of
Net Sales Amount
Percent of
Net Sales Amount
Percent of
Net Sales
Gross sales:
Liquor sales - regular $7,740,274 $6,443,470 $8,738,009
Mixed beverage sales -2,567,351 -
Wine sales 11,293 14,141 9,121
Total gross sales 7,751,567 9,024,962 8,747,130
Deduct taxes on gross sales:
State excise tax 1,723,155 1,913,513 1,943,598
Mixed beverage tax (Revenue)-203,521 -
Mixed beverage tax (Human
Resources)-20,352 -
Rehabilitation tax 14,462 19,119 19,055
Wine sales tax 739 925 597
Total taxes on gross sales 1,738,356 2,157,430 1,963,250
Net sales 6,013,211 %100.00 6,867,532 %100.00 6,783,880 %100.00
Cost of sales 4,044,460 %67.26 4,488,286 %65.36 4,575,821 %67.45
Gross profit on sales 1,968,751 %32.74 2,379,246 %34.64 2,208,059 %32.55
Operating expenses:
Stores 668,816 %11.12 677,598 %9.87 623,747 %9.19
Warehouse and delivery 81,076 %1.35 92,595 %1.35 91,467 %1.35
Administrative 140,204 %2.33 160,124 %2.33 158,173 %2.33
Total operating expenses 890,096 %14.80 930,317 %13.55 873,387 %12.87
Income from operations 1,078,655 %17.94 1,448,929 %21.10 1,334,672 %19.67
Non-operating revenues:
Interest income (allocated based
on net sales)47,586 %0.79 54,346 %0.79 53,684 %0.79
Other income (allocated based on
net sales)165 %-189 %-186 %-
Profit before distributions 1,126,406 %18.73 1,503,464 %21.89 1,388,542 %20.47
Local taxes included in selling
price 215,497 %3.58 425,530 %6.20 245,809 %3.62
Law enforcement 57,666 %0.96 65,857 %0.96 65,056 %0.96
Alcohol education 83,131 %1.38 94,942 %1.38 93,785 %1.38
Change in net position before profit
distributions $770,112 %12.81 $917,135 %13.35 $983,892 %14.50
54
Board of Commissioners - March 10, 2025
ITEM: 6 - 2 - 56
NEW HANOVER COUNTY ALCOHOLIC BEVERAGE CONTROL BOARD
(A Component Unit of New Hanover County)
Schedule of Income By Store, continued
Year ended June 30, 2024
6009 Market St
Wilmington, NC
Store #107
5410 Market St
Wilmington, NC
Store #108
6015 Castle Hayne Rd
Castle Hayne, NC
Store #109
Amount
Percent of
Net Sales Amount
Percent of
Net Sales Amount
Percent of
Net Sales
Gross sales:
Liquor sales - regular $343,957 $7,835,283 $2,033,528
Mixed beverage sales 10,330,252 --
Wine sales -10,271 2,234
Total gross sales 10,674,209 7,845,554 2,035,762
Deduct taxes on gross sales:
State excise tax 2,025,371 1,742,633 451,895
Mixed beverage tax (Revenue)787,929 --
Mixed beverage tax (Human
Resources)78,793 --
Rehabilitation tax 20,080 17,677 5,195
Wine sales tax -672 146
Total taxes on gross sales 2,912,173 1,760,982 457,236
Net sales 7,762,036 %100.00 6,084,572 %100.00 1,578,526 %100.00
Cost of sales 4,710,565 %60.69 4,098,442 %67.36 1,062,094 %67.28
Gross profit on sales 3,051,471 %39.31 1,986,130 %32.64 516,432 %32.72
Operating expenses:
Stores 437,440 %5.64 595,223 %9.78 260,536 %16.51
Warehouse and delivery 104,656 %1.35 82,039 %1.35 21,283 %1.35
Administrative 180,980 %2.33 141,868 %2.33 36,805 %2.33
Total operating expenses 723,076 %9.32 819,130 %13.46 318,624 %20.18
Income from operations 2,328,395 %30.00 1,167,000 %19.18 197,808 %12.53
Non-operating revenues:
Interest income (allocated based
on net sales)61,425 %0.79 48,150 %0.79 12,492 %0.79
Other income (allocated based on
net sales)213 %-167 %-43 %-
Profit before distributions 2,390,033 %30.79 1,215,317 %19.97 210,343 %13.33
Local taxes included in selling
price 965,509 %12.44 220,984 %3.63 57,916 %3.67
Law enforcement 74,437 %0.96 58,350 %0.96 15,138 %0.96
Alcohol education 107,308 %1.38 84,118 %1.38 21,823 %1.38
Change in net position before profit
distributions $1,242,779 %16.01 $851,865 %14.00 $115,466 %7.31
55
Board of Commissioners - March 10, 2025
ITEM: 6 - 2 - 57
NEW HANOVER COUNTY ALCOHOLIC BEVERAGE CONTROL BOARD
(A Component Unit of New Hanover County)
Schedule of Income By Store, continued
Year ended June 30, 2024
8122 Market St
Wilmington, NC
Store #110 Total
Amount
Percent of
Net Sales Amount
Percent of
Net Sales
Gross sales:
Liquor sales - regular $5,737,318 $48,443,489
Mixed beverage sales -23,927,486
Wine sales 7,724 64,304
Total gross sales 5,745,042 72,435,279
Deduct taxes on gross sales:
State excise tax 1,276,823 15,295,791
Mixed beverage tax (Revenue)-1,811,152
Mixed beverage tax (Human
Resources)-181,115
Rehabilitation tax 11,474 151,016
Wine sales tax 506 4,207
Total taxes on gross sales 1,288,803 17,443,281
Net sales 4,456,239 %100.00 54,991,998 %100.00
Cost of sales 3,007,022 %67.48 35,848,694 %65.19
Gross profit on sales 1,449,217 %32.52 19,143,304 %34.81
Operating expenses:
Stores 491,581 %11.03 5,034,690 %9.16
Warehouse and delivery 60,085 %1.35 741,460 %1.35
Administrative 103,901 %2.33 1,282,195 %2.33
Total operating expenses 655,567 %14.71 7,058,345 %12.84
Income from operations 793,650 %17.81 12,084,959 %21.98
Non-operating revenues:
Interest income (allocated based
on net sales)35,264 %0.79 435,179 %0.79
Other income (allocated based on
net sales)124 %-1,512 %-
Profit before distributions 829,038 %18.60 12,521,650 %22.77
Local taxes included in selling
price 160,437 %3.60 3,565,560 %6.48
Law enforcement 42,735 %0.96 527,364 %0.96
Alcohol education 61,606 %1.38 760,250 %1.38
Change in net position before profit
distributions $564,260 %12.66 $7,668,476 %13.94
56
Board of Commissioners - March 10, 2025
ITEM: 6 - 2 - 58
NEW HANOVER COUNTY ALCOHOLIC BEVERAGE CONTROL BOARD
(A Component Unit of New Hanover County)
Schedule of Distributions of Profit
Year ended June 30, 2024
Distribution Recipient Amount
Date of
Distribution Restrictions on Use
Law enforcement New Hanover County Sheriff's
Department $527,364 7/1/23 - 6/30/24 Law enforcement
Alcohol education Boys & Girls Club of Southern NC $100,000 7/1/23 - 6/30/24 Alcohol education
Coastal Horizons 75,000 7/1/23 - 6/30/24 Alcohol education
The Healing Place of New Hanover
County 50,000 7/1/23 - 6/30/24 Alcohol education
First Fruit Ministries 85,000 7/1/23 - 6/30/24 Alcohol education
Leading Into New Communities, Inc.100,000 7/1/23 - 6/30/24 Alcohol education
Peer Recovery Resources 50,000 7/1/23 - 6/30/24 Alcohol education
Scholarship Program 35,250 7/1/23 - 6/30/24 Alcohol education
The Carousel Center 75,000 7/1/23 - 6/30/24 Alcohol education
The Centre of Redemption,
DBA A Safe Place 100,000 7/1/23 - 6/30/24 Alcohol education
Tide, Inc.90,000 7/1/23 - 6/30/24 Alcohol education
Total $760,250
County & Municipality*
Wilmington $1,285,456 7/1/23 - 6/30/24 None
Wrightsville 454,329 7/1/23 - 6/30/24 None
Carolina Beach 368,971 7/1/23 - 6/30/24 None
Kure Beach 7,576 7/1/23 - 6/30/24 None
New Hanover County 2,083,668 7/1/23 - 6/30/24 None
Total $4,200,000
*Payments to municipalities are made quarterly
57
Board of Commissioners - March 10, 2025
ITEM: 6 - 2 - 59
NEW HANOVER COUNTY BOARD OF COMMISSIONERS
REQUEST FOR BOARD ACTION
MEETING DATE: 3/10/2025
Regular
DEPARTMENT: Facili es
Management PRESENTER(S): Sara Warmuth, NHC Chief Facili es Officer; Dana Conners, NHC
Library Director; Wynn Earl Buzzell, Jr., Ar st
CONTACT(S): Sara Warmuth, NHC Chief Facili es Officer
SUBJECT:
Considera)on of Approval for the Recommended Public Art at Northchase Library
BRIEF SUMMARY:
Staff is reques ng that the Board of Commissioners approve the selected artwork for the Northchase Library in
accordance with the County's Public Art for Capital Projects Policy. This policy ensures that 1% of the project’s
construc on costs are allocated for a public art or placemaking component.
A solicita on for ar sts with experience and interest in crea ng a public art piece for display in front of the new
Northchase Library was adver sed in fall 2024. Wynn Earl Buzzell, Jr., a Wilmington-based ar st and designer, was
selected by the Public Art Commi;ee based on his exper se, past work, and vision for the poten al artwork. He will
present his vision and design to the Board, and if approved, the full design process will begin, followed by fabrica on
and installa on to align with the comple on of the Northchase Library facility.
This project is funded through the capital budget alloca ons for the Northchase Library. The total public art costs will
be no more than $83,000 and are already available in the project funds, represen ng 1% of the total construc on
budget.
STRATEGIC PLAN ALIGNMENT:
Sustainable Land Use & Environmental Stewardship
Cultural ameni es that enhance quality of place are safeguarded.
Promote the community through ac vi es that enhance life and connect people.
RECOMMENDED MOTION AND REQUESTED ACTIONS:
Approval of selected artwork for the Northchase Library as presented by Wynn Earl Buzzell, Jr.
ATTACHMENTS:
Descrip on
Staff Presentation
Art Presentation
COUNTY MANAGER'S COMMENTS AND RECOMMENDATIONS: (only Manager)
Board of Commissioners - March 10, 2025
ITEM: 7
Recommend approval.
COMMISSIONERS' ACTIONS:
Approved 5-0.
Board of Commissioners - March 10, 2025
ITEM: 7
SITE PLAN
NOTES ON PLACEMENT:
•The proposed locations
for the sculptures will
require coordination
with the hardscaping and
landscaping plans.
•The area of pavers and
landscaped areas has
remained basically the
same. I am proposing
changing the shapes of
them to create a more
natural look for three of the
four sculptures. The fourth
piece will be located on top
of a fabricated sand dune
bench element
•If changing the shape is
not possible I still propose
installing parts of the
sculpture in the landscaped
areas designated in the civil
plans.
•All art elements have been
positioned to not interfere
with the fire lane
SCULPTURES
SAND DUNE
BENCH
SITE PLAN with EXISTING LANDSCAPED AREASENLARGED SITE PLAN with PROPOSED LANDSCAPED AREAS
Board of Commissioners - March 10, 2025
ITEM: 7 - 1 - 1
SCULPTURE ELEVATION AND SITE VIEWS
STAINLESS STEEL SPHERE
PAINTED HIGH GLOSS BLACK
LAYERED 1” STEEL AND
ALUCOBOND
LAYERED 1” STEEL AND
ALUCOBOND
INTERNAL STEEL FRAME
WITH ACCOYA WOOD
EXTERIOR
juvenile
adult
adult
fry
Board of Commissioners - March 10, 2025
ITEM: 7 - 1 - 2
Northchase Library Public Art - “The Sky’s The Limit”
Artist: Wynn Earl Buzzell
Location: Wilmington, NC
Board of Commissioners - March 10, 2025
ITEM: 7 - 2 - 1
Board of Commissioners - March 10, 2025
ITEM: 7 - 2 - 2
@MBoffin, “Wow. Your art,
particularly this set of art
from Our Universe, fueled
my imagination and my
interest in science for years
when I was growing up.
Thank you.”
@Gabeuscorpus, “I had
countless hours of fun as a
kid imagining those creatures
and their lives and struggles...
And then years later so did
my children. *Thank you so
much* for helping stoke the
fires of imagination in my life,
and my children too.
Venusian Oucher Poucher
Martian Water Seeker
Board of Commissioners - March 10, 2025
ITEM: 7 - 2 - 3
@skippy, “I used to pore
over these images, my
imagination running
absolutely wild. Thank
you!”
@apollo, “I had this
book as a child and the
illustrations sparked such
curiosity for me, making
a bridge between science
and speculative fiction that
was lasting.”
Jellyblimps of Jupiter
Swordtails
Stovebellies of Titan
Board of Commissioners - March 10, 2025
ITEM: 7 - 2 - 4
@dotsandlines, “That book
was THE BOOK that got me
into astronomy as a young kid.
Primarily because of the cool
photos and art.
I now manage a planetarium .”
@kevin, “Holy crap! That book made a huge
impression on me as a kid. I have fond memories
of endlessly looking through it, letting it kick off
my imagination. Thanks for that artwork!”
Plutonian Zistles
Europan Brinker-roos
Board of Commissioners - March 10, 2025
ITEM: 7 - 2 - 5
What is Wilmington to you?
The answer to this for me begins with childhood memories.
Board of Commissioners - March 10, 2025
ITEM: 7 - 2 - 6
Under the bluest sky and the deepest sea there lived a fish. The fish’s life at the bottom of the ocean was cold and dark and lonely. The fish faced many dangers in the darkness, and grew tired of the
endless nights...
The story of the Flying Fort Fisher Fish
Board of Commissioners - March 10, 2025
ITEM: 7 - 2 - 7
One day the fish found the courage to leave the depths. To search for a life in warmer and shallower waters. There, it found wonderful new adventures and friends but eventually it wondered what was
beyond the waves so it tried and tried until it grew legs so it could walk out of the water. There it found a whole new world of strange and wonderful things...
Board of Commissioners - March 10, 2025
ITEM: 7 - 2 - 8
But the fish’s curiosity was not satisfied, it watched birds flying over the waves and sand and high above the clouds and longed to see what they saw. So it tried and tried until it grew wings. Now, with fins
and wings and long legs it could swim and fly and walk to see all the world has to offer, from the deepest oceans to the highest clouds..
Board of Commissioners - March 10, 2025
ITEM: 7 - 2 - 9
Board of Commissioners - March 10, 2025
ITEM: 7 - 2 - 10
Board of Commissioners - March 10, 2025
ITEM: 7 - 2 - 11
EKOS - SAND RIPPLE VINYL GLASS PATTERN
“The Sky’s The Limit”
Board of Commissioners - March 10, 2025
ITEM: 7 - 2 - 12
SCULPTURE ELEVATION AND SITE VIEWS
STAINLESS STEEL SPHERE
PAINTED HIGH GLOSS BLACK
LAYERED 1” STEEL AND
ALUCOBOND
LAYERED 1” STEEL AND
ALUCOBOND
INTERNAL STEEL FRAME
WITH ACCOYA WOOD
EXTERIOR
juvenile
adult
adult
fry
Board of Commissioners - March 10, 2025
ITEM: 7 - 2 - 13
SITE PLAN
NOTES ON PLACEMENT:
• The proposed locations
for the sculptures will
require coordination
with the hardscaping and
landscaping plans.
• The area of pavers and
landscaped areas has
remained basically the
same. I am proposing
changing the shapes of
them to create a more
natural look for three of the
four sculptures. The fourth
piece will be located on top
of a fabricated sand dune
bench element
• If changing the shape is
not possible I still propose
installing parts of the
sculpture in the landscaped
areas designated in the civil
plans.
• All art elements have been
positioned to not interfere
with the fire lane
SCULPTURES
SAND DUNE
BENCH
SITE PLAN with EXISTING LANDSCAPED AREASENLARGED SITE PLAN with PROPOSED LANDSCAPED AREAS
Board of Commissioners - March 10, 2025
ITEM: 7 - 2 - 14
Conclusion
The Flying Fort Fisher Fish
teaches us that...
• change is good and
something to embrace
• curiosity is the road to
discovery
• perseverance will lead to
success
• “The Sky’s the Limit.”
The Sky’s The Limit seeks
to...
• inspire the imagination
• fuel curiosity
• inspire creativity
• convey that if a fish can
walk and fly, there are
unlimited possibilities
Board of Commissioners - March 10, 2025
ITEM: 7 - 2 - 15
PROJECT SCHEDULE
Printed: February 17, 2025
1 8 15 22 29 5 12 19 26 2 9 16 23 2 9 16 23 30 6 13 20 27 4 11 18 25 1 8 15 22 29 6 13 20 27 3 10 17 24 31 7 14 21 28 5 12 19 26 2 9 16 23 30 7 14
12/24 1/25 2/25 3/25 4/25 5/25 6/25 7/25 8/25 9/25 10/25 11/25 12/25
Northchase Library Art start end 0%
PRODUCTION PHASES 12/02/24 12/19/25 0%
SCHEMATIC DESIGN 12/02/24 03/31/25 0%
Concept Design 12/02 03/09 0%
90% SD to NHCPAC 02/17 02/17 0%
Board of Commissioners Meeting 03/10 03/10 0%
County Review 02/17 03/30 0%
100% Concept Design 03/10 03/10 0%
Contract Initiation 03/31 03/31 0%
Contract Negotiation 03/10 03/30 0%
PRODUCTION DESIGN 03/10/25 05/11/25 0%
Production Design 03/10 04/18 0%
Send analysis model to engineer 04/04 04/04 0%
Structural analysis (Yetiwurks)04/05 05/11 0%
FABRICATION 05/01/25 12/14/25 0%
material ordering and processing 05/01 06/13 0%
Fabrication 05/18 12/14 0%
INSTALLATION 12/15/25 12/19/25 0%
Installation 12/15 12/19 0%
Northchase Library Art
PPRROODDUUCCTTIIOONN PPHHAASSEESS
SCHEMATIC DESIGN
Concept Design Concept Design
90% SD to NHCPAC
Board of Commissioners Meeting
County Review County Review
100% Concept Design
Contract Initiation
Contract Negotiatio Contract Negotiation
PRODUCTION DESIGN
Production Design Production Design
Send analysis model to engineer
Structural analysis (Yetiwurks)Structural analysis (Yetiwurks)
FABRICATION
material ordering and processing material ordering and processing
FabricationFabrication
INSTALLATION
InstInstallation
NOTE: Fabrication and Installation timeline is dependent on contract initiation milestone
PROJECT BUDGET
Board of Commissioners - March 10, 2025
ITEM: 7 - 2 - 16
Materials
Alucobond
Alucobond’s anodized finish is durable, corrosion-resistant, and decorative. The finish is created through an electrochemical pro-
cess that integrates aluminum oxide into the aluminum substrate. This process prevents the finish from peeling or chipping. Alu-
cobond panels are made of two aluminum sheets with a mineral-filled core. They are lightweight, formable, and can withstand
weather conditions.
Anodized aluminum
The surface of anodized aluminum can last 10–20 years, but some buildings with anodized aluminum that are over 70 years old
still have intact finishes. The thickness of the anodization layer and the number of coatings applied are important factors in how
long it lasts. Clear anodized aluminum can last indefinitely under normal conditions.
SAKURA
Alucobond (iridescent)
NORTHCHASE COLOR PALLETTE
JUST PURPLE
Alucobond
MIRROR - Alucobond
OCEAN
Alucobond
GALAXY BLUE
Alucobond (iridescent)
MAGNOLIA
Alucobond
BLACK METALLIC
Alucobond
MAGNOLIA
Alucobond
MAGNOLIA
Alucobond
Board of Commissioners - March 10, 2025
ITEM: 7 - 2 - 17
Board of Commissioners - March 10, 2025
ITEM: 7 - 2 - 18
Maintenance and Safety
• To be climable and safe artwork needs to be designed like playground
equipment.
• Touching is fine but climbing should be discouraged. This is done largely by
making the sculptures very difficult to climb.
• To contrast this there will be a climable/seatable element woven into the
scene.
• The artwork will come with a maintenance manual and materials list. This
will aid in routine cleaning and in replacing parts in the event the piece is
damaged.
• There is a coating that can be applied that is “anti-grafiti”. It is expensive
and alters the finish of many materials. Only recommended in areas prone
to this type of vandalism.
• Alucobond an architectural grade product, has an electrostatic paint finish
with a 10 year warranty, finish does not chip or fleck.
• Recommend gentle pressure washing twice a year with mild detergent.
• Alucobond is a durable material that can withstand temperature extremes,
pollution, and chemical attacks. It’s also resistant to corrosion, making it
suitable for humid climates.
• Alucobond is certified to have a minimum service life of 50 years.
• Accoya has a 50 year warranty in this application.
Climbability
Durability & Maintenance
Board of Commissioners - March 10, 2025
ITEM: 7 - 2 - 19
NEW HANOVER COUNTY BOARD OF COMMISSIONERS
REQUEST FOR BOARD ACTION
MEETING DATE: 3/10/2025
Regular
DEPARTMENT: Parks PRESENTER(S): Andy Johnson, Assistant Director of Parks & Gardens
CONTACT(S): Tara Duckworth, Andy Johnson
SUBJECT:
Considera)on of Approval for Bid Award and Associated Budget Amendment for the Expansion Construc)on at
Northern Regional Park
BRIEF SUMMARY:
Bids for the expansion project at Northern Regional Park, located at 4700 Old Avenue, Castle Hayne, NC 28429, were
opened on February 11, 2025. The general construc1on project includes two new mul1-use fields with irriga1on and
ligh1ng, as well as a new driveway and a 97-space parking lot. Four bids were received, with the lowest bid submi5ed
by Paragon Building Corpora1on in the amount of $3,177,507.04.
The field ligh1ng will be procured separately from the general construc1on contract through Musco Sports Ligh1ng via
the Sourcewell Coopera1ve Purchasing Program for $574,846. A pump track was also designed and will be constructed
out of a previously approved contract with American Ramp Company. Restrooms, soil tes1ng, and landscaping will too
be managed outside of the general construc1on contract. Funding for these items is included in the budget amendment
funding request. The current available budget for the Northern Regional Park Expansion Project is $2,805,636.
Based on es1mates derived in prior years, this expansion was budgeted at $3,323,926 with the funding to be provided
by loan proceeds. Based on new es1mates, including the construc1on contract and ligh1ng costs being recommended
today, the revised total cost is $4,784,718, which necessitates a budget amendment to increase the authorized
expenditure and loan proceeds in the amount of $1,460,792.
STRATEGIC PLAN ALIGNMENT:
Sustainable Land Use & Environmental Stewardship
Natural areas and cri1cal environmental features are enhanced and protected.
Ensure development compliments natural features.
RECOMMENDED MOTION AND REQUESTED ACTIONS:
Approval of Budget Amendment 25-041 to cover the full cost of the Northern Regional Park expansion project, the
award of the general construc1on contract to Paragon Building Corpora1on in the amount of $3,177,507.04, and
authoriza1on to purchase field ligh1ng from Musco Sports Ligh1ng through the Sourcewell Coopera1ve Purchasing
Program in the amount of $574,507.04.
ATTACHMENTS:
Board of Commissioners - March 10, 2025
ITEM: 8
Descrip1on
Project Overview
Bid Tab
BA- NRP
Paragon bid documents
Staff Presentation
C O U N T Y M A N AG E R'S C O M M E N T S A N D R EC O M M E N DAT I O N S : (only M anag er)
Reco mmend appro val.
C O M M I S S I O N E R S ' A C T I O N S :
Approved 5-0.
Board of Commissioners - March 10, 2025
ITEM: 8
Northern Regional Park
4700 Old Avenue, Castle Hayne
Phase 2 Improvements
Tara Duckworth, Director
Andy Johnson, Assistant Director
Parks & Gardens Date: 02/25/2025
Board of Commissioners - March 10, 2025
ITEM: 8 - 1 - 1
Existing Amenities
• Baseball field
• 18-hole disc golf course
• Restrooms (2)
• Playground
• Pickleball courts (6)
• Athletic fields with MUSCO lighting (4)
Existing Conditions
Board of Commissioners - March 10, 2025
ITEM: 8 - 1 - 2
Phase 2 Site Overview
Parks & Gardens
Board of Commissioners - March 10, 2025
ITEM: 8 - 1 - 3
•Two full sized athletic fields: 330 ft x 225 ft
(football, soccer, lacrosse, ultimate frisbee)
•MUSCO lighting
•Asphalt Pump Track
•97 parking spaces
Project Highlights
Parks & Gardens Date: 02/25/2025
Board of Commissioners - March 10, 2025
ITEM: 8 - 1 - 4
Staff’s Request
•Approval of budget amendment 25-041 to cover the full cost of the NRP
expansion project
•Award of the general construction contract to Paragon Building Corporation
in the amount of $3,177,507.04
•Approval to purchase the field lighting from MUSCO Sports Lighting via the
Sourcewell Cooperative Purchasing Program in the amount of $574,507.04
Board of Commissioners - March 10, 2025
ITEM: 8 - 1 - 5
Board of Commissioners - March 10, 2025
ITEM: 8 - 2 - 1
Section 1: Details of Budget Amendment
Strategic Focus Area:
Strategic Objective(s):
Decrease Increase Total
-$ 1,460,792$ 1,460,792$
-$ 1,460,792$ 1,460,792$
Decrease Increase Total
-$ 1,460,792$ 1,460,792$
-$ 1,460,792$ 1,460,792$
Prior to Actions Today Total if Actions Taken
Northern Regional Park Budget 3,323,926$ 4,784,718$
Section 3: Documentation of Adoption
Adopted, this 10th day of March, 2025.
(SEAL)
ATTEST:
BA 25-041 Loan Proceeds
Revenue:
Total
BA 25-041 Northern Regional Park
Expenditure:
BE IT ORDAINED by the Board of County Commissioners of New Hanover County, North Carolina, that the following
Budget Amendment(s) be made to the annual budget ordinance for the fiscal year ending June 30, 2025.
Fund: Capital Project Fund - Northern Regional Park
AGENDA:March 10, 2025
NEW HANOVER COUNTY BOARD OF COMMISSIONERS
AN ORDINANCE AMENDING THE FISCAL YEAR 2025 BUDGET
This ordinance shall be effective upon its adoption.
NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of New Hanover County, North Carolina,
that the Ordinance for Budget Amendment(s) 25-041 amending the annual budget ordinance for the fiscal year ending June 30,
2025, is adopted.
William E. Rivenbark, Chairman
Kymberleigh G. Crowell, Clerk to the Board
Total
Section 2: Explanation
BA 25-041 increases the Northern Regional Park budget to provide for updated project costs based on construction bids
received.
Sustainable Land Use and Environmental Stewardship
Promote the community through activities that enhance life and connect people.
Board of Commissioners - March 10, 2025
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Northern Regional Park
4700 Old Avenue, Castle Hayne
Phase 2 Improvements
Tara Duckworth, Director
Andy Johnson, Assistant Director
Parks & Gardens Date: 02/25/2025
Board of Commissioners - March 10, 2025
ITEM: 8 - 5 - 1
Existing Amenities
• Baseball field
• 18-hole disc golf course
• Restrooms (2)
• Playground
• Pickleball courts (6)
• Athletic fields with MUSCO lighting (4)
Existing Conditions-105 acres
Board of Commissioners - March 10, 2025
ITEM: 8 - 5 - 2
Phase 2 Expansion Overview
Parks & Gardens
Board of Commissioners - March 10, 2025
ITEM: 8 - 5 - 3
•Two full sized athletic fields: 330 ft x 225 ft
(football, soccer, lacrosse, ultimate frisbee)
•MUSCO lighting
•Asphalt Pump Track
•97 parking spaces
Project Highlights
Parks & Gardens Date: 02/25/2025
Board of Commissioners - March 10, 2025
ITEM: 8 - 5 - 4
Staff’s Request
•Approval of budget amendment 25-041 to cover the full cost of the NRP
expansion project
•Award of the general construction contract to Paragon Building Corporation
in the amount of $3,177,507.04
•Approval to purchase the field lighting from MUSCO Sports Lighting via the
Sourcewell Cooperative Purchasing Program in the amount of $574,846
Board of Commissioners - March 10, 2025
ITEM: 8 - 5 - 5
NEW HANOVER COUNTY BOARD OF COMMISSIONERS
REQUEST FOR BOARD ACTION
MEETING DATE: 3/10/2025
Regular
DEPARTMENT: Planning PRESENTER(S): Amy Doss, NHC Development Review Planner
CONTACT(S): Amy Doss; Robert Farrell, NHC Development Review Supervisor; Rebekah Roth, NHC Planning
& Land Use Director
SUBJECT:
Public Hearing
Rezoning Request (Z25-01) – Request by Cindee Wolf with Design Solu8ons, applicant, on behalf of Ricardo
San8ago, property owner, to rezone approximately 1.97 acres located at 6312 Castle Hayne Road from the R-15,
Residen8al district to (CZD) CS, Commercial Services for the use of Contractor Office, Retail Nursery, and a Live /
Work Caretaker Unit and other limited uses.
BRIEF SUMMARY:
The applicant requests to rezone approximately 1.97 acres from an R-15 Residen0al District to a (CZD) CS Community
Services District for a landscape contractor office, retail nursery, wholesale nursery, and live/work caretaker unit. The
plan includes conver0ng an exis0ng home into an office with a caretaker unit, repurposing a barn for storage and retail,
and providing designated areas for parking, outdoor storage, and a nursery. The applicant is reques0ng rezoning to the
CS district as opposed to B-2 because a live/work caretaker unit is permi8ed by right in CS, whereas in the B-2 district,
it requires a SUP.
The site, located along a minor arterial highway, is expected to generate 6 AM and 18 PM peak-hour trips, increasing
the number of peak-hour trips by approximately 2 AM and 13 PM compared to current zoning. The project is below the
peak-hour threshold required for a TIA; however, it will s0ll be subject to an engineering analysis for the proposed
driveway realignment. The applicant has consulted with NCDOT, which has indicated that the proposed one-way
circular driveway layout could be acceptable pending full driveway permit review.
The Comprehensive Plan classifies this property as Community Mixed Use. This place type’s encouragement of
transi0onal uses along highways results in adap0ve reuse projects along major corridors. The proposed (CZD) CS
rezoning is generally CONSISTENT with the 2016 Comprehensive Plan because the proposed uses align with those
recommended for the Community Mixed Use place type, and the site is located along a transi0oning commercial
corridor near exis0ng commercial uses.
At their February 6, 2025 mee0ng, the Planning Board considered the applica0on. Members of the public spoke in
opposi0on to the project, ci0ng concerns about noise from the opera0on of heavy equipment. The Board discussed
the requested use and poten0al noise impacts on the neighbors. To address concerns raised during public comment,
the Board proposed one new condi0on limi0ng heavy equipment storage and use on the site. The Board also proposed
revising the condi0on related to the hours of opera0on, as reflected in the script and staff summary.
The Planning Board voted unanimously (7-0) to recommend APPROVAL of the proposed rezoning with six condi0ons.
The applica0on was found to be CONSISTENT with the 2016 Comprehensive Plan and was determined to be
appropriately located in a transi0oning commercial corridor.
Board of Commissioners - March 10, 2025
ITEM: 9
STRATEGIC PLAN ALIGNMENT:
Workforce & Economic Development
A business-friendly environment that promotes growth, agility, and collabora0on.
Plan for the long-term needs of businesses through 0mely, innova0ve programs and
community partnerships.
RECOMMENDED MOTION AND REQUESTED ACTIONS:
Staff’s recommenda0on is based on the policy guidance of the 2016 Comprehensive Plan, zoning considera0ons, and
technical review. The proposed use aligns with the recommenda0ons for the Community Mixed Use place type,
includes rela0vely low traffic generators, and is located near other commercial uses. Staff has confirmed with the
applicant that the only commercial use intended for Sundays is the retail nursery. Staff concurs with the amended list
of condi0ons as recommended by the Planning Board, with a small adjustment to Condi0on 5 regarding Sunday's hours
of opera0on and use.
The proposed (CZD) CS rezoning is generally CONSISTENT with the Comprehensive Plan because it provides for the
types of uses recommended in the Community Mixed Use place type. As a result, staff concurs with the Planning
Board's recommenda0on.
Please refer to the script for suggested and alterna8ve mo8on language.
ATTACHMENTS:
Descrip0on
Z25-01 BOC Script
Z25-01 BOC Staff Report
Z25-01 Zoning Map
Z25-01 Future Land Use Map
Z25-01 Mailout Map
Initial Application Cover Sheet
Z25-01 Initial Application
Concept Plan Cover Sheet
Z25-01 Concept Plan
Public Comments Cover Sheet
Public Comment In Opposition
Staff Presentation
COUNTY MANAGER'S COMMENTS AND RECOMMENDATIONS: (only Manager)
Recommend approval with staff condi0ons as presented.
COMMISSIONERS' ACTIONS:
Approved with staff conditions 5-0.
Board of Commissioners - March 10, 2025
ITEM: 9
BOARD OF COMMISSIONERS SCRIPT
for Zoning Map Amendment Application (Z25-01)
Request by Cindee Wolf with Design Solutions, applicant, on behalf of Ricardo Santiago, property owner,
to rezone approximately 1.97 acres located at 6312 Castle Hayne Road from the R-15, Residential district
to (CZD) CS, Commercial Services for the use of Contractor Office, Retail Nursery, and a Live / Work
Caretaker Unit and other limited uses.
1. This is a public hearing. We will hear a presentation from staff. Then the applicant and any
opponents will each be allowed 15 minutes for their presentation and an additional 5
minutes for rebuttal.
2. Conduct Hearing, as follows:
a. Staff presentation
b. Applicant’s presentation and supporter comments (up to 15 minutes)
c. Opponent’s presentation (up to 15 minutes)
d. Applicant’s rebuttal (up to 5 minutes)
e. Opponent’s rebuttal (up to 5 minutes)
f. Staff review of any additional conditions
3. Close the public hearing
4. Board discussion
5. Before we proceed with the vote, I would like to invite the applicant to the podium. Based
on the Board discussion and items presented during the public hearing, would you like
withdraw your petition or proceed with a vote?
6. Vote on the application. The motion should include a statement saying how the change is,
or is not, consistent with the land use plan and why approval or denial of the rezoning
request is reasonable and in the public interest.
Example Motion for Approval
I move to APPROVE the proposed rezoning to a conditional (CZD) CS district. I find it to be
CONSISTENT with the purposes and intent of the Comprehensive Plan because the rezoning
provides for the types of uses recommended in the Community Mixed Use place type. I also
find APPROVAL of the rezoning request is reasonable and in the public interest because the
site is located along a transitioning commercial corridor near existing commercial uses and
conditions will reduce impacts on adjacent residential areas, with the following conditions:
Proposed Conditions:
1. Proposed Uses will be limited to Wholesale Nursery, Retail Nursery, Landscape Contractor
Office, & Live Work Caretaker Unit.
Board of Commissioners - March 10, 2025
ITEM: 9 - 1 - 1
2. Existing circular driveway will be removed & abandoned. Proposed driveways to be
permitted by NCDOT.
3. The entire 35' setback behind the existing buildings will be considered bufferyard. No
activities shall occur in that area. A 20' Type 'A' transitional buffer will be maintained along
the remaining common property boundaries with residential use by preserving existing
vegetation and supplementing with additional plantings where necessary to provide the
opacity standard.
4. Exterior lighting, including luminaries and security lights, shall be arranged or shielded
so as not to cast illumination in an upward direction above an imaginary line extended
from the light sources parallel to the ground. Fixtures shall be numbered such that
adequate levels of lighting are maintained, but that light spillage and glare are not
directed at adjacent properties, neighboring areas or motorists.
5. Hours of operation shall be limited to M-F, 7 a.m. to 7 p.m. and Saturday 8 a.m. to 3 p.m
for all commercial uses. No commercial uses except the retail nursery are allowed on
Sundays, and it shall be limited to 10 a.m. to 3 p.m.
6. No heavy equipment, including but not limited to backhoes, excavators, and dump
trucks, associated with the contractor office use shall be stored, staged, or used onsite.
Any use associated with the nursery shall be limited to the hours of operation.
Approval is subject to the applicant signing an agreement acknowledging the applicant’s consent
to all listed conditions. If the applicant does not provide a signed agreement within seven (7)
business days from the date of approval, then the rezoning application considered denied.
Alternative Motion for DENIAL (if based on information presented at the public hearing or other
consideration beyond the scope of staff review, the board finds denial appropriate.)
I move to DENY the proposed rezoning to a conditional (CZD) CS district. I find it to be
CONSISTENT with the purposes and intent of the Comprehensive Plan because the rezoning
provides for the types of uses recommended in the Community Mixed Use place type, I also
find DENIAL of the rezoning request is reasonable and in the public interest because the use
adversely impacts adjacent residential uses.
Alternative Motion for Approval/Denial:
I move to [Approve/Deny] of the proposed rezoning to a conditional (CZD) CS district. I find
it to be [Consistent/Inconsistent] with the purposes and intent of the Comprehensive Plan
because [insert reasons]
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
I also find [Approval/Denial] of the rezoning request is reasonable and in the public interest
because [insert reasons]
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
Board of Commissioners - March 10, 2025
ITEM: 9 - 1 - 2
Z25-01 Staff Report BOC 3.10.2025 Page 1 of 14
STAFF REPORT FOR Z25-01
CONDITIONAL REZONING APPLICATION
APPLICATION SUMMARY
Case Number: Z25-01
Request:
Rezoning to a Conditional CS district
Applicant: Property Owner(s):
Cindee Wolf with Design Solutions Ricardo Hernandez Santiago
Location: Acreage:
6312 Castle Hayne Road 1.97
PID(s): Comp Plan Place Type:
R01100-005-003-000 Community Mixed Use
Existing Land Use: Proposed Land Use:
Single Family Home
Landscape Contractor Office, Retail Nursery,
Wholesale Nursery, Live / Work Caretaker
Unit
Current Zoning: Proposed Zoning:
R-15, Residential (CZD) CS, Commercial Services
SURROUNDING AREA
LAND USE ZONING
North Single-Family Residential B-2, R-15
East Single Family Residential R-15
South Michael & Sons HVAC Services, Single Family
Residential B-2, R-15
West Ace Hardware, Blue Clay Bikes, Luck’s Tavern B-2
Board of Commissioners - March 10, 2025
ITEM: 9 - 2 - 1
Z25-01 Staff Report BOC 3.10.2025 Page 2 of 14
ZONING HISTORY
July 1, 1985 Initially Zoned as R-15 (Castle Hayne)
COMMUNITY SERVICES
Water/Sewer
CFPUA water and sewer are not available to this site. There is an existing
septic tank and well on site that will require review and permitting by
Environmental Health or a private company authorized to issue permits by
the state.
Fire Protection New Hanover County Fire Services, New Hanover County Northern Fire
District, New Hanover County Castle Hayne Station 13.
Schools Castle Hayne Elementary, Holly Shelter Middle, Laney High Schools
Recreation Northern Regional Park, Blue Clay Bike Park, Riverside Park
CONSERVATION, HISTORIC, & ARCHAEOLOGICAL RESOURCES
Conservation No known conservation resources.
Historic No known historic resources
Archaeological No known archaeological resources
Board of Commissioners - March 10, 2025
ITEM: 9 - 2 - 2
Z25-01 Staff Report BOC 3.10.2025 Page 3 of 14
APPLICANT’S PROPOSED CONCEPTUAL PLAN
Applicant’s Concept Plan - Includes Staff Markups
· The applicant is proposing to convert an existing single-family home into an office for a
landscape contractor with a live/work caretaker residential unit. The request also includes
converting an existing accessory structure into a storage building with a retail counter for
the business, with outdoor space for a retail and / or wholesale plant nursery.
· The site includes the existing house located on the southern portion of the property.
Immediately north is the garage and storage building, a stormwater pond, customer
parking, and the retail / wholesale plant nursery in the northernmost portion of the site.
· An outdoor storage area for rock, mulch and bulk materials is located in the center of the
site, away from adjacent residences located to the east.
Office and
Caretaker Apt
Wholesale
and Retail
Nursery Area
Proposed
Stormwater
Storage Barn /
Retail counter
Entrance Only
Outdoor
Storage
Board of Commissioners - March 10, 2025
ITEM: 9 - 2 - 3
Z25-01 Staff Report BOC 3.10.2025 Page 4 of 14
· The applicant has included a condition limiting the proposed uses to contractor office with
outdoor storage, live/work caretaker unit, retail nursery, and wholesale nursery.
· The concept plan includes abandoning the existing circular driveway used to access the
house and installing two new one-way driveways to allow larger vehicles to navigate the
site. Removal of the existing drives is included in a proposed condition.
· Employee parking is proposed behind the office and caretaker unit while customer parking
is proposed in the center of the property giving customers access to the plant nursery.
· In March 2024 the Planning Department received a complaint regarding noise and the use
as a landscape contractor office. Staff investigated the complaint and determined that the
owner was operating a landscape contractor office from a residential district.
· Since contractor offices are only permitted in commercial districts, staff issued a notice of
violation. The property owner is now in compliance as a Home Occupation use with no
vehicles or equipment related to the business allowed.
· In response to concerns of residents regarding noise associated with the proposed use, the
applicant agreed to a condition at the Planning Board meeting that would prohibit the
storing, staging, and use of heavy equipment, including but not limited to backhoes,
excavators, and dump trucks, on site.
ZONING CONSIDERATIONS
· The R-15 district in this area was established in 1985. At the time, the purpose of the R-15
district was to ensure housing served by private septic and wells would be developed at
low densities.
· As currently zoned, the site would be allowed a maximum of 5 dwelling units at a density
of 2.5 dwelling units per acre under the performance residential development standards.
· While the site is zoned R-15, all properties adjacent to the north, south, and west have been
rezoned to B-2 Business for commercial purposes, some more recently and some in the late
1980s. This is a trend that is likely to continue along the Castle Hayne Road corridor.
· The CS district was established to accommodate a mixture of light manufacturing, wholesale,
storage, commercial service and repair, and distributive business type uses. It functions as a
support district to nearby industrial and commercial uses. The district is designed to act as a
transitional land use between intensive industrial and commercial development and less
intensive commercial, office, and institutional uses. The applicant is requesting a rezoning to
the CS district as opposed to B-2 because a live/work caretaker unit is permitted by right
in CS, and in the B-2 district it would requires a SUP.
· The UDO defines a wholesale nursery as a facility for the growing, displaying, and sale of
plant stock, seeds, or other horticulture items. This includes growing plants outdoors or in
greenhouses for sale as food or for use in landscaping or retail sales. Whereas, a retail
nursery is for the displaying and sale of plant stock, seeds, or other horticulture items.
· The use of contractor office is defined by the UDO as for day-to-day administrative and
clerical services for businesses providing contracted services, that require outside and/or
fleet storage. The applicant has proposed to limit this specifically to a landscape contractor
office and has agreed to a condition limiting equipment storage.
Board of Commissioners - March 10, 2025
ITEM: 9 - 2 - 4
Z25-01 Staff Report BOC 3.10.2025 Page 5 of 14
· The applicant has proposed a condition stating the required 35’ rear setback will also be
considered buffer yard. Also included is a condition to preserve a 20-foot-wide landscape
buffer of existing vegetation that will be supplemented with additional plantings to meet
the ordinance’s Type A opaque buffer requirement.
· If approved, the project would be subject to Technical Review Committee and zoning
compliance review processes to ensure full compliance with all ordinance requirements and
specific conditions included in the approval. Only minor deviations from the approved
conceptual plan, as defined by the UDO, would be allowed.
AREA DEVELOPMENTS
Board of Commissioners - March 10, 2025
ITEM: 9 - 2 - 5
Z25-01 Staff Report BOC 3.10.2025 Page 6 of 14
TRANSPORTATION
CURRENT CONDITIONS
Intensity of Current Zoning One single family dwelling.
PROPOSED ACCESS
Primary Access Castle Hayne Road
EXISTING ROADWAY CHARACTERISTICS
Affected Roadway Castle Hayne Road
Existing
Driveway to be
Abandoned
Board of Commissioners - March 10, 2025
ITEM: 9 - 2 - 6
Z25-01 Staff Report BOC 3.10.2025 Page 7 of 14
ENVIRONMENTAL
· The property is not within a Natural Heritage Area or a Special Flood Hazard Area.
· The property is within the Holly Shelter Creek watershed.
· Per the Classification of Soils in New Hanover County for Septic Tank Suitability, soils on the
property consist of Class I (Suitable) soils.
Type of Roadway NCDOT minor arterial
Roadway Planning Capacity
(AADT) 17,374.69
Latest Traffic Volume (AADT) 16,500
Latest WMPO Point-in-Time
Count (DT) 17,654
Current Level of Congestion Over Capacity
NEARBY NCDOT STIP ROADAWAY PROJECTS
No Nearby STIP Projects
TRAFFIC GENERATION
Traffic Generated by
Present Designation
Traffic Generated
by Proposed
Designation
Potential Impact
of Proposed
Designation
AM Peak Hour Trips 4 6 + 2
PM Peak Hour Trips 5 18 +13
Assumptions
Typical Development with Existing Conditions – max 5 single family
detached dwellings
Proposed Development – 2600 SF (total) landscape contractor office
and caretaker apartment, retail and wholesale nursery
Sources Source of Trip Generation: ITE Trip Generation Manual, 11th Ed.
TRAFFIC IMPACT ANALYSIS (TIA)
The estimated traffic generated from the site is under the 100 peak hour threshold that triggers the
ordinance requirement for a Traffic Impact Analysis (TIA).
SUMMARY
The proposed project is located along a minor arterial highway that is currently over capacity. The
project is below the peak hour threshold required for a TIA however the project will still be required
to go through engineering analysis for the proposed driveway realignment. The project proposes to
abandon the existing circular driveway and install a new one-way circular driveway with the
proposed entrance drive aligned with Old Bridge Site Road on the west side of Castle Hayne Road.
The applicant has consulted with NCDOT who have indicated the proposed driveway layout could
be acceptable pending full driveway permit review.
Board of Commissioners - March 10, 2025
ITEM: 9 - 2 - 7
Z25-01 Staff Report BOC 3.10.2025 Page 8 of 14
OTHER CONSIDERATIONS
New Hanover County Strategic Plan
On July 17, 2023 the Board of Commissioners adopted a new strategic plan for Fiscal Years 2024-
2028. This plan focuses on three core areas: workforce and economic development, community
safety and well-being, and sustainable land use and environmental stewardship.
Strategic Plan Outcomes Relevant to
Proposal Analysis
A business-friendly environment that promotes
growth, agility, and collaboration.
The proposed (CZD) CS rezoning will help
achieve the target to maintain new business
growth within 2.5% of the state.
Through planned growth and development,
residents have access to their basic needs.
The proposed (CZD) CS rezoning will allow a
business that can support the surrounding
community to be located in a transitional area
along a major roadway corridor and in close
proximity to a number of households.
Board of Commissioners - March 10, 2025
ITEM: 9 - 2 - 8
Z25-01 Staff Report BOC 3.10.2025 Page 9 of 14
Representative Developments
Existing site of Home Occupation use at 6312 Castle Hayne Road:
Existing residential structure
Representative Development of Wholesale Nursery:
Tinga Nursery – Castle Hayne Road
Board of Commissioners - March 10, 2025
ITEM: 9 - 2 - 9
Z25-01 Staff Report BOC 3.10.2025 Page 10 of 14
Representative Developments of Adaptive Reuse:
Ace Hardware in Wrightsboro
Five Oaks Nursery – Old Winter Park Road
Board of Commissioners - March 10, 2025
ITEM: 9 - 2 - 10
Z25-01 Staff Report BOC 3.10.2025 Page 11 of 14
Context and Compatibility
· The designation of this area as Community Mixed Use along with its proximity to the I-40
Castle Hayne interchange indicates the potential for additional commercial growth along
the Castle Hayne Road corridor.
· Adaptive reuse of residential buildings is common along largely commercial corridors, where
new single-family housing development is less likely.
· The subject property is bordered by undeveloped B-2 to the north, and B-2 commercial
across Castle Hayne Road and to the south. The proposed use aligns with the existing
development pattern along Castle Hayne Road.
· Due to the location and surrounding development patterns, the site is less likely to be
developed with low density housing, for which it is currently zoned.
· The proposed concept plan utilizes the existing house as a caretaker apartment and
landscape contractor office with the existing garage being used for storage. The northern
portion of the property will be used for the retail nursery. A stormwater pond is proposed
between the employee parking and the neighboring single family dwelling to the east. No
additional buildings are proposed.
· Due to the site’s proximity to adjacent single-family residential to the east, the design of
lighting associated with the business use may need additional consideration to ensure
compatibility.
· Conditions regarding the hours of operation and use of heavy equipment have been
proposed to address the potential impacts of noise and commercial use adjacent to a
residential area.
2016 COMPREHENSIVE PLAN
The New Hanover County Future Land Use Map provides a general representation of the vision for
New Hanover County’s future land use, as designated by place types describing the character and
function of the different types of development that make up the community. These place types are
intended to identify general areas for particular development patterns and should not be
interpreted as being parcel specific.
Board of Commissioners - March 10, 2025
ITEM: 9 - 2 - 11
Z25-01 Staff Report BOC 3.10.2025 Page 12 of 14
Future Land Use
Map Place Type Community Mixed Use
Place Type
Description
Focuses on small-scale, compact, mixed use development patterns that serve
all modes of travel and act as an attractor for county residents and visitors.
Types of appropriate use include office, retail, mixed use, recreational,
commercial, institutional, multi-family and single-family residential.
Analysis
The Comprehensive Plan classifies this property as Community Mixed Use.
This place type’s encouragement of transitional uses along highways results
in adaptive reuse projects along major corridors.
This area of Castle Hayne has historically been a mix of residential and
commercial uses. There are several commercial uses nearby, including a
contractor office, restaurant / bar, a hardware store, and a bicycle shop.
The proposed project and limited uses would be appropriate in this area
and could provide services to nearby residents. Commercial zoning districts
are encouraged given the proximity of this area to the I-40 Castle Hayne
Road interchange.
With the likelihood of increased commercial growth in the Castle Hayne
area and the proximity of existing residential uses to the site, the project
includes several conditions intended to reduce impacts on neighboring
properties. The proposed (CZD) CS rezoning is consistent with uses
recommended in the Comprehensive Plan and is an appropriate use along
the Castle Hayne Road corridor amidst other nearby commercial uses.
Consistency
Recommendation
The proposed (CZD) CS rezoning is generally CONSISTENT with the 2016
Comprehensive Plan because the proposed uses are generally in line with
those recommended for the Community Mixed Use place type, and the site
is located along a transitioning commercial corridor near existing
commercial uses.
PLANNING BOARD ACTION
The Planning Board considered this item at their February 6, 2025 meeting. Members of the public
spoke in opposition to the project with concerns related to the noise caused by operation of heavy
equipment. The Board discussed the requested use and potential noise impacts on the neighbors.
Following discussion, the Board proposed one new condition regarding limiting heavy equipment
use to the hours of operation. The Board also proposed revising the condition related to the hours
of operation.
The applicant consented to the conditions and the Planning Board voted unanimously (7-0) to
recommend approval of the proposed rezoning with the following conditions:
1. Proposed uses will be limited to Wholesale Nursery, Retail Nursery, Landscape
Contractor Office, & Live / Work Caretaker Unit.
2. Existing circular driveway will be removed & abandoned. Proposed driveways
to be permitted by NCDOT.
Board of Commissioners - March 10, 2025
ITEM: 9 - 2 - 12
Z25-01 Staff Report BOC 3.10.2025 Page 13 of 14
3. The entire 35' setback behind the existing buildings will be considered
bufferyard. No activities shall occur in that area. A 20' Type 'A' transitional
buffer will be maintained along the remaining common property boundaries
with residential use by preserving existing vegetation and supplementing with
additional plantings where necessary to provide the opacity standard.
4. Exterior lighting, including luminaries and security lights, shall be arranged or
shielded so as not to cast illumination in an upward direction above an
imaginary line extended from the light sources parallel to the ground. Fixtures
shall be numbered such that adequate levels of lighting are maintained, but
that light spillage and glare are not directed at adjacent properties,
neighboring areas or motorists.
5. Hours of operation shall be limited to M-F, 7 a.m. to 7 p.m. for all uses, Sat 8
a.m. to 3 p.m. for all uses, Sun 10 a.m. to 3 p.m. for the use of wholesale and
retail use.
6. No heavy equipment, including but not limited to backhoes, excavators, and
dump trucks, associated with the contractor office use shall be stored, staged,
or used onsite. Any use of equipment associated with the nursery shall be limited
to the hours of operation.
The Board found the application to be CONSISTENT with the purposes and intent of the
Comprehensive Plan because the proposed mix of uses is in line with the recommendations of the
Community Mixed Use place type.
The Board also found recommending APPROVAL of the rezoning request was reasonable and in
the public interest because the site is located along a transitioning commercial corridor near existing
commercial uses and conditions will reduce impacts on adjacent residential areas.
STAFF RECOMMENDATION
Staff’s recommendation is based on the policy guidance of the 2016 Comprehensive Plan, zoning
considerations, and technical review. The proposed use is in line with the recommendations for the
Community Mixed Use place type, includes relatively low traffic generators, and is located near
other commercial uses. Staff has confirmed with the applicant that the only commercial use intended
for Sundays is the retail nursery. Staff concurs with the amended list of conditions as recommended
by the Planning Board with a small adjustment to condition 5 as to Sunday’s hours of operation and
use.
As a result, Staff recommends approval of the proposal and suggests the following motion:
I move to APPROVE the proposed rezoning. I find it to be CONSISTENT with the
purposes and intent of the Comprehensive Plan because the rezoning provides for the
types of uses recommended in the Community Mixed Use place type. I also find
APPROVAL of the rezoning request is reasonable and in the public interest because
the site is located along a transitioning commercial corridor near existing commercial
uses and conditions will reduce impacts on adjacent residential areas.
Board of Commissioners - March 10, 2025
ITEM: 9 - 2 - 13
Z25-01 Staff Report BOC 3.10.2025 Page 14 of 14
Applicant Proposed Conditions:
1. Proposed Uses will be limited to Wholesale Nursery, Retail Nursery, Landscape
Contractor Office, & Live / Work Caretaker Unit.
2. Existing circular driveway will be removed & abandoned. Proposed driveways to
be permitted by NCDOT.
3. The entire 35' setback behind the existing buildings will be considered bufferyard.
No activities shall occur in that area. A 20' Type 'A' transitional buffer will be
maintained along the remaining common property boundaries with residential use
by preserving existing vegetation and supplementing with additional plantings
where necessary to provide the opacity standard.
4. Exterior lighting, including luminaries and security lights, shall be arranged or
shielded so as not to cast illumination in an upward direction above an imaginary
line extended from the light sources parallel to the ground. Fixtures shall be
numbered such that adequate levels of lighting are maintained, but that light
spillage and glare are not directed at adjacent properties, neighboring areas or
motorists.
5. Hours of operation shall be limited to M-F, 7 a.m. to 7 p.m. and Saturday 8 a.m. to
3 p.m. for all commercial uses. No commercial uses except the retail nursery are
allowed on Sundays, and it shall be limited to 10 a.m. to 3 p.m.
6. No heavy equipment, including but not limited to backhoes, excavators, and dump
trucks, associated with the contractor office use shall be stored, staged, or used
onsite. Any use of equipment associated with the nursery shall be limited to the
hours of operation.
Alternative Motion for DENIAL (if based on information presented at the public hearing or other
consideration beyond the scope of staff review, the board finds denial appropriate.)
I move to DENY the proposed rezoning. While I find it to be CONSISTENT with the
purposes and intent of the Comprehensive Plan because the rezoning provides for the
types of uses recommended in the Community Mixed Use place type, I find DENIAL of
the rezoning request is reasonable and in the public interest because the use adversely
impacts adjacent residential areas.
Board of Commissioners - March 10, 2025
ITEM: 9 - 2 - 14
Board of Commissioners - March 10, 2025
ITEM: 9 - 3 - 1
Board of Commissioners - March 10, 2025
ITEM: 9 - 4 - 1
Board of Commissioners - March 10, 2025
ITEM: 9 - 5 - 1
Initial Application
Documents & Materials
Board of Commissioners - March 10, 2025
ITEM: 9 - 6 - 1
Page 1 of 7
Conditional Zoning District Application – Updated 06-2023
NEW HANOVER COUNTY_____________________
DEPARTMENT OF PLANNING & LAND USE
230 Government Center Drive, Suite 110
Wilmington, North Carolina 28403
Telephone (910) 798-7165
nhcgov.com/528/Planning-Land-Use
CONDITIONAL ZONING APPLICATION
This application form must be completed as part of a conditional zoning application submitted through the county’s
online COAST portal. The main procedural steps in the submittal and review of applications are outlined in the flowchart
below. More specific submittal and review requirements, as well as the standards to be applied in reviewing the
application, are set out in Section 10.3.3 of the Unified Development Ordinance.
Public Hearing Procedures
(Optional)
Pre-Application
Conference
1
Community
Information
Meeting
2
Application
Submittal &
Acceptance
3
Planning
Director Review
& Staff Report
(TRC Optional)
4
Public Hearing
Scheduling &
Notification
5
Planning Board
Hearing &
Recom-
mendation
6
Board of
Commissioners
Hearing &
Decision
7
Post-Decision
Limitations and
Actions
1. Applicant and Property Owner Information
Applicant/Agent Name Owner Name (if different from Applicant/Agent)
Company Company/Owner Name 2
Address Address
City, State, Zip City, State, Zip
Phone Phone
Email Email
Cindee Wolf
Design Solutions
P.O. Box 7221
Wilmington, NC 28406
910-620-2374
cwolf@lobodemar.biz
Ricardo Hernandez Santiago
137 Mendenhall Drive
Wilmington, NC 28411
910-231-1977
goodhandsnc@hotmail.com
Board of Commissioners - March 10, 2025
ITEM: 9 - 7 - 1
Page 2 of 7
Conditional Zoning District Application – Updated 06-2023
2.Subject Property Information
Address/Location Parcel Identification Number(s)
Total Parcel(s) Acreage Existing Zoning and Use(s) Future Land Use Classification
3.Proposed Zoning, Use(s), & Narrative
Proposed Conditional Zoning District: Total Acreage of Proposed District:
Maximum Residential Density (if applicable) Maximum Non-Residential Square Footage (if
applicable)
Please list all of the specific uses that will be allowed within the proposed Conditional Zoning District, the
purpose of the district, and a project narrative (attach additional pages if necessary). Note: Only uses permitted
in the corresponding General Use District are eligible for consideration within a Conditional Zoning District.
6312 Castle Hayne Road 323214.24.5255 [R01100-005-003-000]
1.97 ac. (85,721.s.f.) R-15 / Single-family Home Community Mixed-Use
1.97 ac.
8,000 s.f.
(CZD) CS
N/A
Board of Commissioners - March 10, 2025
ITEM: 9 - 7 - 2
Page 3 of 7
Conditional Zoning District Application – Updated 06-2023
4. Proposed Condition(s)
Note: Within a Conditional Zoning District, additional conditions and requirements which represent greater
restrictions on the development and use of the property than the corresponding general use district regulations may
be added. These conditions may assist in mitigating the impacts the proposed development may have on the
surrounding community. Please list any conditions proposed to be placed on the Conditional Zoning District below.
Staff, the Planning Board, and Board of Commissioners may propose additional conditions during the review process.
5. Traffic Impact
Please provide the estimated number of trips generated for the proposed use(s) based off the most recent version of
the Institute of Traffic Engineers (ITE) Trip Generation Manual. A Traffic Impact Analysis (TIA) must be completed for
all proposed developments that generate more than 100 peak hour trips, and the TIA must be included with this
application.
Note: It is recommended that traffic generation numbers be reviewed by the WMPO prior to application to ensure
that the most appropriate ITE land use code is identified and most recent generation rates have been applied. If
numbers are verified, please attach a copy of the verification. If numbers have not been verified and the submitted
generation numbers must be adjusted, this may result in the application being ineligible to move forward to the intended
Planning Board agenda.
ITE Land Use(s):
Trip Generation Use and Variable (gross floor area, dwelling units, etc.)
AM Peak Hour Trips: PM Peak Hour Trips:
Nursery (Garden Center) - ITE 817
2 Acres +/-
6 16
* Proposed Uses will be limited to Wholesale Nursery, General Contractor, Office & Retail Nursery.
* Existing circular driveway will be removed & abandoned. Proposed driveways to be permitted by NCDOT.
* The entire 35' setback behind the existing buildings will be considered bufferyard. No activities shall occur in that
area. A 20' Type 'A' transitional buffer will be maintained along the remaining common property boundaries with
residential use by preserving existing vegetation and supplementing with additional plantings where necessary to
provide the opacity standard.
* Exterior lighting, including luminaries and security lights, shall be arranged or shielded so as not to cast
illumination in an upward direction above an imaginary line extended from the light sources parallel to the ground.
Fixtures shall be numbered such that adequate levels of lighting are maintained, but that light spillage and glare are
not directed at adjacent properties, neighboring areas or motorists.
* Hours of operation shall be limited to M-F, 7 a.m. to 7 p.m. / Sat 8 a.m. to 3 p.m. / Sun 10 a.m. to 3 p.m.
Board of Commissioners - March 10, 2025
ITEM: 9 - 7 - 3
Page 4 of 7
Conditional Zoning District Application – Updated 06-2023
6. Conditional Zoning District Considerations
The Conditional Zoning District procedure is established to address situations where a particular land use would be
consistent with the New Hanover County 2016 Comprehensive Plan and the objectives outlined in the Unified
Development Ordinance and where only a specific use or uses is proposed. The procedure is intended primarily for
use with transitions between zoning districts of dissimilar character where a particular use or uses, with restrictive
conditions to safeguard adjacent land uses, can create a more orderly transition benefiting all affected parties and
the community at-large.
The applicant must explain, with reference to attached plans (where applicable), how the proposed Conditional
Zoning district meets the following criteria.
1. How would the requested change be consistent with the County’s policies for growth and development, as
described in the 2016 Comprehensive Plan, applicable small area plans, etc.
2. How would the requested Conditional Zoning district be consistent with the property’s classification on the
2016 Comprehensive Plan’s Future Land Use Map.
Board of Commissioners - March 10, 2025
ITEM: 9 - 7 - 4
Page 5 of 7
Conditional Zoning District Application – Updated 06-2023
3. What significant neighborhood changes have occurred to make the original zoning inappropriate, or how is
the land involved unsuitable for the uses permitted under the existing zoning?
Board of Commissioners - March 10, 2025
ITEM: 9 - 7 - 5
Page 6 of 7
Conditional Zoning District Application – Updated 06-2023
Staff will use the following checklist to determine the completeness of your application. Please verify all of the listed
items are included and confirm by initialing under “Applicant Initial”. If an item is not applicable, mark as “N/A”.
Applications determined to be incomplete must be corrected in order to be processed for further review; Staff will
confirm if an application is complete within five business days of submittal.
Application Checklist Applicant Initial
This application form, completed and signed (all property owners must sign signatory
page)
Application fee:
• $600 for 5 acres or less
• $700 for more than 5 acres
• $300 in addition to base fee for applications requiring TRC review
Community Information Meeting Report (complete and signed by agent or all property
owners)
Traffic Impact Analysis if applicable (use of attached report document is recommended)
• The official TIA approval letter is recommended prior to this item being placed on
the Planning Board meeting agenda. The Planning Board may choose to continue
the hearing until the official TIA approval letter is provided.
• The official TIA approval letter is required prior to this item being placed on the
Board of Commissioners meeting agenda.
Legal description (by metes and bounds) or recorded survey Map Book and Page Reference
of the property requested for rezoning
Conceptual Plan including the following minimum elements [Note: If elements beyond the
minimum requirements are shown on the concept plan they may be considered conditions of
approval if not eligible for approval as minor deviations]:
Tract boundaries and total area, location of adjoining parcels and roads
• Proposed use of land, building areas and other improvements
o For residential uses, include the maximum number, height, and type of
units; area to be occupied by the structures; and/or proposed subdivision
boundaries.
o For non-residential uses, include the maximum square footage and height
of each structure, an outline of the area structures will occupy, and the
specific purposes for which the structures will be used.
• Proposed transportation and parking improvements; including proposed rights-of-
way and roadways; proposed access to and from the subject site; arrangement
and access provisions for parking areas.
• All existing and proposed easements, required setbacks, rights-of-way, and
buffers.
• The location of Special Flood Hazard Areas.
• A narrative of the existing vegetation on the subject site including the approximate
location, species, and size (DBH) of regulated trees. For site less than 5 acres, the
exact location, species, and sized (DBH) of specimen trees must be included.
• Approximate location and type of stormwater management facilities intended to
serve the site.
• Approximate location of regulated wetlands.
• Any additional conditions and requirements that represent greater restrictions on
development and use of the tract than the corresponding general use district
regulations or additional limitations on land that may be regulated by state law or
local ordinance
CAW
CAW
CAW
N/A
CAW
CAW
Board of Commissioners - March 10, 2025
ITEM: 9 - 7 - 6
Board of Commissioners - March 10, 2025
ITEM: 9 - 7 - 7
Board of Commissioners - March 10, 2025
ITEM: 9 - 7 - 8
Board of Commissioners - March 10, 2025
ITEM: 9 - 7 - 9
Legal DescripƟon for
CondiƟonal District Rezoning of
6312 Castle Hayne Road
Beginning at a point in the eastern boundary of Castle Hayne Road (U.S. Hwy. 117), a variable-
width public right-of-way; said point being at the northwestern corner of “Tract 1,” shown on a
plat enƟtled “Bluebird Commercial ProperƟes, L.L.C.,” recorded among the land records of the
New Hanover County Registry in Map Book 68, at Page 361; and running thence:
North 13056’57” East, 149.53 feet to a point; thence
North 13053’16” East, 299.63 feet to a point; thence
South 84014’44” East, 174.03 feet to a point; thence along the line of a ditch, known as Blossom
Branch, a Ɵe line of
South 09013’46” West, 441.58 feet to a point;
North 85017’28” West, 211.00 feet to the point and place of beginning, containing 1.97 acres,
more or less.
Board of Commissioners - March 10, 2025
ITEM: 9 - 7 - 10
Board of Commissioners - March 10, 2025
ITEM: 9 - 7 - 11
Page 1 of 2
Community Information Meeting Report – Approved 06-2022
NEW HANOVER COUNTY_____________________
DEPARTMENT OF PLANNING & LAND USE
230 Government Center Drive, Suite 110
Wilmington, North Carolina 28403
Telephone (910) 798-7165
Nhcgov.com/528/Planning-Land-Use
COMMUNITY INFORMATION MEETING REPORT
This Community Information Meeting Report must be submitted with the application for a conditional rezoning, planned
development, or intensive industry special use permit in order for the application to be deemed complete.
Address/Location Parcel Identification Number(s)
Meeting Date and Time
Format (Virtual, In-Person, Hybrid) Location if In-Person or Hybrid
Selection Criteria for Location
Meeting Summary
Issues and Concerns Discussed at Meeting
6312 Castle Hayne Road 323214.24.5255 [R01100-005-003-000]
In-person w/ info provided for alternativecontact if not able to attend 6312 Castle Hayne Road
Location of the proposed project
Tuesday, October 15th, 6:00 p.m.
Board of Commissioners - March 10, 2025
ITEM: 9 - 7 - 12
Page 2 of 2
Community Information Meeting Report – Approved 06-2022
List of Changes and Modifications Made to the Proposal in Response to Issues and Concerns (if no modifications
were made, please explain why)
Report Attachments
All of the following items must be submitted as part of the required community information meeting report in addition
to this form.
Checklist Applicant Initial
A list of names and addresses of attendees
A list of the names and addresses of invitees and copies of any returned mailings received to date
A copy of the mailed notice with all attachments
A copy of all materials distributed or presented at the meeting
Acknowledgement and Signatures
By my signature below, I hereby certify that written notice of the community information meeting as described
above was mailed and/or personal delivery to property owners withing 500 feet of the subject site as set forth
on the attached list, by first class mail on [DATE] _____________________________. A copy of the written notice
is also attached. I also herby certify that the meeting summary and list of attendees is accurate and representative
of the proceedings at the community information meeting.
Signature of Applicant or Applicant’s Agent Print Name
Date
CAW
CAW
CAW
CAW
October 4, 2024
01/02/25
Cynthia A Wolf / Design Solutions
Board of Commissioners - March 10, 2025
ITEM: 9 - 7 - 13
Board of Commissioners - March 10, 2025
ITEM: 9 - 7 - 14
PROPERTIES WITHIN A 500' PERIMETER OF 6312 CASTEL HAYNE ROAD:
SUBJECT PROPERTY OWNER MAILING ADDRESS CITY / STATE / ZIP
SANTIAGO RICARDO HERNANDEZ 137 MENDENHALL DR WILMINGTON NC 28411
ADJACENT PROPERTY OWNER MAILING ADDRESS CITY / STATE / ZIP
B & P OF WILMINGTON LLC 3301 CASTLE HAYNE RD CASTLE HAYNE NC 28429
BLANTON MARION N TONYA M 3835 NORTHEAST AVE CASTLE HAYNE NC 28429
COOK GEORGE W ETAL PO BOX 366 WRIGHTSVILLE BEACH NC 28480
CROOM GORDON PO BOX 726 CASTLE HAYNE NC 28429
CROOM GORDON R ETAL 6217 ORANGE ST CASTLE HAYNE NC 28429
CROOM KEVIN SONYA A 6214 BLOSSOM ST CASTLE HAYNE NC 28429
CROOM WILLIAM AARON 6309 ORANGE ST CASTLE HAYNE NC 28429
FOSTER MARVIN J SR MOLLIE F 6425 ORANGE ST CASTLE HAYNE NC 28429
GEARWAR DAVID REBECCA GELLMAN 6507 OLD BRIDGESITE RD CASTLE HAYNE NC 28429
HOPKINS ASHLEY D 6419 ORANGE ST CASTLE HAYNE NC 28429
JAMES ALETHA 6407 ORANGE ST CASTLE HAYNE NC 28429
LEWIS JANE TRUSTEE 6917 OLD BRIDGE SITE RD CASTLE HAYNE NC 28429
LEWIS MARCUS THOMAS PO BOX 116 CASTLE HAYNE NC 28429
MCNEIL GREGORY A 6401 ORANGE ST CASTLE HAYNE NC 28429
MEYER FRANK D 6201 CASTLE HAYNE RD CASTLE HAYNE NC 28429
MST1 LLC 5740 GEN WASHINGTON DR ALEXANDRIA VA 22312
NC DEPT OF TRANS 5501 BARBADOS BLV CASTLE HAYNE NC 28429
ONEAL MARK CHASE 106 RAVENSWOOD RD HAMPSTEAD NC 28443
REEVES HOLDINGS LLC 214 RESOE CREEK LN ROCKY POINT NC 28457
RIPTIDE MARINE LLC 1520 FIELD VIEW RD WILMINGTON NC 28411
ROBINSON MILES 6208 BLOSSOM ST CASTLE HAYNE NC 28429
RODERICK THURMAN WENDY 6311 ORANGE ST CASTLE HAYNE NC 28429
ROSS DUANE CHEETAH 6405 ORANGE ST CASTLE HAYNE NC 28429
SETZER STEPHEN C KIMBERLY 40 BUNN AVE ZEBULON NC 27597
TAYLOR JEFFREY E KATHRYN 6315 ORANGE ST CASTLE HAYNE NC 28429
TENORSAX LLC 1815 REGISTER LN WILMINGTON NC 28411
Board of Commissioners - March 10, 2025
ITEM: 9 - 7 - 15
October 4, 2024
To: Adjacent Property Owners
This is a notice for a community information meeting. An upcoming zoning and special use
permit request will be made on behalf of Good Hands, a landscape and outdoor living business.
They wish to locate their offices and retail nursery business on the property located at 6312
Castle Hayne Road. The business owner, Richardo Santiago, is also the property owner. The
subject lot is approximately 2.0 acres.
The rezoning petition would be requested as a Conditional Zoning District in New Hanover
County. A “CD” allows particular uses to be established only in accordance with specific
standards and conditions pertaining to each individual development project. Essentially, this
means that only the specific use(s) and the proposed site improvements of an approved
petition can be developed.
Your property is located in the proximity, within a 500’ perimeter of the outer boundary of the
project area. The meeting is an opportunity for further explanation of the proposal, and for
questions to be answered concerning project improvements, benefits and impacts. It will be
held on Tuesday, October 15th, 6:00 p.m., in the house on the property, addressed 6312 Castle
Hayne Road.
If you cannot attend, you are welcome to contact Cindee Wolf at telephone # 910-620-2374, or
email cwolf@lobodemar.biz with comments and/or questions.
We look forward to your interest, continuing being a good neighbor, and being an asset to the
community.
Board of Commissioners - March 10, 2025
ITEM: 9 - 7 - 16
Board of Commissioners - March 10, 2025
ITEM: 9 - 7 - 17
Board of Commissioners - March 10, 2025
ITEM: 9 - 7 - 18
Concept Plan
Board of Commissioners - March 10, 2025
ITEM: 9 - 8 - 1
Board of Commissioners - March 10, 2025
ITEM: 9 - 9 - 1
Public Comments
In Support 0
Neutral 0
In Opposition 1
Board of Commissioners - March 10, 2025
ITEM: 9 - 10 - 1
1
Doss, Amy
From:William Croom <wcroom76@yahoo.com>
Sent:Tuesday, January 28, 2025 11:54 AM
To:Doss, Amy
Subject:1105 public comment form
** External Email: Do not click links, open attachments, or reply until you know it is safe **
Hello Amy. My name is William Croom. I live at 6309 Orange Street Castle Hayne North Carolina. I'm
writing you in regards to 6312 Castle Hayne road, ordinance changed from R15 to CZD-CS. The neighbors
and myself have discussed it and we are definitely against this. This man has already been run off one
piece of residential property in New Hanover county previously. That came from one of your own
employees. We cannot find the comment section for this particular hearing on NHC gov. He has
terrorized us with heavy equipment and back up alarms for years, the county finally put a stop to it after
multiple complaints but now he is trying to switch it to commercial. No one is trying to stop this man from
running his business, but we are not happy about commercial heavy equipment with backup alarms
running $150 ft behind our back doors almost on a daily basis loading and unloading sod and trees. If you
could please figure out how to upload the comment section for this particular case we would greatly
appreciate it. We will see you at the hearing. Neighbors of the old point vineyard.
Yahoo Mail: Search, Organize, Conquer
Board of Commissioners - March 10, 2025
ITEM: 9 - 11 - 1
Case #Z25-01
Rezoning Request:
1.97 acres from R-15 to (CZD) CS
Applicant: Cindee Wolf, Design Solutions
Property Owner:Ricardo Hernandez Santiago
Amy Doss
NHC Development Review Planner
Planning & Land Use Slide 1
Board of Commissioners - March 10, 2025
ITEM: 9 - 12 - 1
Planning & Land Use Slide 2
Board of Commissioners - March 10, 2025
ITEM: 9 - 12 - 2
Planning & Land Use Slide 3
Board of Commissioners - March 10, 2025
ITEM: 9 - 12 - 3
Planning & Land Use Slide 4
Board of Commissioners - March 10, 2025
ITEM: 9 - 12 - 4
Planning & Land Use Slide 5
Representative Development of Wholesale Nursery
Five Oaks Nursery, Old Winter Park Road
Tinga Nursery, Castle Hayne Road
Board of Commissioners - March 10, 2025
ITEM: 9 - 12 - 5
Representative Development of Adaptive Reuse
Planning & Land Use
Ace Hardware, Wrightsboro
Slide 6
Board of Commissioners - March 10, 2025
ITEM: 9 - 12 - 6
Concept Plan
Planning & Land Use Slide 7
Office and
Caretaker Apt
Wholesale and
Retail Nursery
Area
Storage Barn /
Retail counter
Entrance Only
Outdoor
Storage
Proposed
Stormwater
Existing
Driveway to
be Abandoned
Board of Commissioners - March 10, 2025
ITEM: 9 - 12 - 7
Planning & Land Use
Nearby
Development
Slide 8
Board of Commissioners - March 10, 2025
ITEM: 9 - 12 - 8
Trip Generation
Intensity Approximate Peak Hour
Trips
Typical Development Under
Existing R-15 Zoning:
5 Single-Family
Dwellings 4 AM / 5 PM
Development Under
Proposed CZD CS Zoning:
2,600 SF Office & Caretaker
Apartment, Retail and
Wholesale Nursery
6 AM / 18 PM
Potential Impact of
Proposed Designation +2 AM / +13 PM
Planning & Land Use Slide 9
Board of Commissioners - March 10, 2025
ITEM: 9 - 12 - 9
Planning & Land Use
SiteAccess
Slide 10
Board of Commissioners - March 10, 2025
ITEM: 9 - 12 - 10
Compatibility
•The proposed use aligns with the existing development pattern
along Castle Hayne Road and is surrounded on three sides by
commercial uses.
•Adaptive reuse of residential buildings is common along largely
commercial corridors, where new single-family housing
development is less likely.
•Additional consideration may be needed as to lighting and the
hours of operation given the proximity to adjacent single family
residential and complaints of noise and commercial use in a
residential area that resulted in a zoning violation.
Planning & Land Use Slide 11
Board of Commissioners - March 10, 2025
ITEM: 9 - 12 - 11
Strategic Plan
Planning & Land Use Slide 12
Board of Commissioners - March 10, 2025
ITEM: 9 - 12 - 12
2016 Comprehensive Plan Place Type:
Community Mixed Use
Planning & Land Use Slide 13
Board of Commissioners - March 10, 2025
ITEM: 9 - 12 - 13
The Planning Board considered this item at their February 6, 2025, meeting and
voted (7-0) to recommend APPROVAL of the petition.
The Board found it to be generally CONSISTENT with the 2016 Comprehensive Plan
because the proposed mix of uses are in line with the place type recommendations.
The Board also found RECOMMENDING APPROVAL of the project was reasonable
and in the public interest because the site is located along a transitioning commercial
corridor near existing commercial uses and conditions will reduce impacts on
adjacent neighbors.
Planning Board Action
Planning & Land Use Slide 14
Board of Commissioners - March 10, 2025
ITEM: 9 - 12 - 14
Recommended Conditions
Planning & Land Use
1.Proposed Uses will be limited to Wholesale Nursery, Retail Nursery, Landscape Contractor
Office, & Live / Work Caretaker Unit.
2.Existing circular driveway will be removed & abandoned. Proposed driveways to be
permitted by NCDOT.
3.The entire 35' setback behind the existing buildings will be considered bufferyard. No
activities shall occur in that area. A 20' Type 'A' transitional buffer will be maintained along
the remaining common property boundaries with residential use by preserving existing
vegetation and supplementing with additional plantings where necessary to provide the
opacity standard.
4.Exterior lighting, including luminaries and security lights, shall be arranged or shielded so as
not to cast illumination in an upward direction above an imaginary line extended from the
light sources parallel to the ground. Fixtures shall be numbered such that adequate levels of
lighting are maintained, but that light spillage and glare are not directed at adjacent
properties, neighboring areas or motorists.
Slide 15
Board of Commissioners - March 10, 2025
ITEM: 9 - 12 - 15
Recommended Conditions
Planning & Land Use
5.Hours of operation shall be limited to M-F, 7 a.m. to 7 p.m. and Saturday 8 a.m. to 3 p.m.
for all commercial uses. No commercial uses except the retail nursery are allowed on
Sundays, and it shall be limited to 10 a.m. to 3 p.m.
6.No heavy equipment, including but not limited to backhoes, excavators, and dump trucks,
associated with the contractor use shall be stored, staged, or used onsite. Any use of
equipment associated with the nursery shall be limited to the hours of operation.
Slide 16
Board of Commissioners - March 10, 2025
ITEM: 9 - 12 - 16
Planning & Land Use Slide 17
Board of Commissioners - March 10, 2025
ITEM: 9 - 12 - 17