v3.26.1
Statements of Cash Receipts and Disbursements - USD ($)
 12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Operating Cash Flows, Direct Method [Abstract]    
Receipts from EMI $ 1,570,141 [1] $ 1,291,775
Undistributed Cash at Beginning of Year 46 46
Disbursements – Administrative Expenses (917,370) (633,042)
Balance Available for Distribution 652,817 658,779
Cash Distributions to Unit Holders 652,817 [2] 658,733
Undistributed Cash at End of Year $ 0 $ 46
Cash Distributions Per Unit (based on 277,712 Trust Units Outstanding) $ 2.35 $ 2.37
[1] The proceeds received by the Trust for the year ended December 31, 2025 include the Settlement Payment in the amount of $500,000. For further information see “Recent Audit Settlement” under Part II, Item 7, “Management’s Discussion and Analysis of Financial Condition and Results of Operations”.
[2] The Trust did not make any distributions to Unit Holders in the first, second or third quarter of 2025. Instead, all payments of the Contingent Portion received by the Trust in respect of such periods were held in reserve by the Trust for future potential administrative expenses and liabilities in accordance with the Declaration of Trust. The full balance of the reserve, in the aggregate amount of $377,109, less any unpaid invoices from advisors and professionals providing services to the Trust and for administrative costs associated with the Trust, was distributed to Unit Holders in Q4 2025.