2025 Annual Report - FINAL | Page 14

John’ s Island Club, Inc.
Statements of Cash Flows Years Ended December 31, 2025 and 2024
2025
2024
($ in thousands)
Cash flows from operating activities: Increase in net assets without donor restrictions
$
6,438
$
10,836
Adjustments to reconcile increase in net assets without donor restrictions to net cash provided by operating activities: Other changes in net assets without donor restrictions
( 16,717)
( 17,153)
Depreciation and amortization
11,828
9,648
( Gain) loss on sale and disposition of property and equipment
( 107)
57
Change in right-of-use assets for operating leases
71
62
Changes in assets and liabilities:( Increase) decrease in:
Accounts receivable
( 302)
231
Inventories
( 212)
1
Prepaid expenses and other current assets
768
( 1,016)
Increase( decrease) in: Accounts payable and accrued expenses
2,034
662
Dues paid in advance
( 1,387)
( 1,847)
Deferred compensation payable
( 264)
497
Operating lease liability
( 71)
( 62)
Net cash provided by operating activities
2,079
1,916
Cash flows from investing activities: Disbursements for property and equipment
( 9,279)
( 15,240)
Proceeds from sale of property and equipment
214
13
Contributions to deferred compensation investments
( 715)
( 890)
Distributions from deferred compensation investments
967
104
Purchases of U. S. Treasury securities
( 104,711)
( 87,059)
Redemptions of U. S. Treasury securities
91,823
79,884
( Increase) decrease in other assets
( 1,101)
24
Net cash used in investing activities
( 22,802)
( 23,164)
Cash flows from financing activities: Proceeds from issuance of membership certificates
3,460
4,794
Redemption of membership certificates
( 2,245)
( 3,078)
Proceeds from capital assessments
4,660
4,433
Proceeds from initial capital contributions
10,842
11,004
Principal payments on finance leases
( 451)
( 156)
Net cash provided by financing activities
16,266
16,997
Net decrease in cash and cash equivalents( 4,457)( 4,251)
Cash and cash equivalents:
Beginning
15,529
19,780
Ending $ 11,072 $ 15,529
( Continued)
6