Summary of Significant Accounting Policies	12 Months Ended
Dec. 31, 2025
EPB 001 [Member]
Employee Benefit Plan, Accounting Policy [Line Items]
Summary of Significant Accounting Policies	Note 2 – Summary of Significant Accounting Policies Basis of accounting The accompanying financial statements are prepared under the accrual method of accounting in accordance with accounting principles generally accepted in the United States of America. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect certain reported amounts of assets and liabilities and changes therein, and disclosure of contingent assets and liabilities. Accordingly, actual results may differ from those estimates. Investment valuation and income recognition Investments are reported at fair value. See Note 3 for a discussion of fair value measurements. Purchases and sales of securities are recorded on a trade-date basis. Interest is recorded on the accrual basis. Dividends are recorded on the ex -dividend date. Net change in fair value includes the Plan’s gains and losses on investments bought and sold, as well as held during the year. Notes receivable from participants Notes receivable from participants are measured at their unpaid principal balance plus any accrued, but unpaid, interest. Delinquent notes receivable from participants are recorded as a distribution based upon the terms of the Plan documents. Payment of benefits Benefits are recorded when paid. Administrative expenses Certain administrative and recordkeeping fees are paid by the Plan, unless otherwise paid by the Company. Expenses that are paid by the Company are excluded from these financial statements. Fees related to loans and distributions are charged directly to the participants' accounts.

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2025

EPB 001 [Member]

Employee Benefit Plan, Accounting Policy [Line Items]

Summary of Significant Accounting Policies

Note 2

– Summary of

Significant Accounting Policies

Basis of accounting

The

accompanying financial

statements are

prepared

under the

accrual

method of

accounting

accordance

with

accounting

principles

generally

accepted

in the

United

States of

America.

Use of

Estimates

The preparation of

financial

statements

conformity

with

accounting

principles

generally

accepted

the United

States

of America requires management

to make

estimates

and assumptions

that affect certain

reported amounts

of assets

and

liabilities and changes

therein, and

disclosure

of contingent

assets

and liabilities.

Accordingly,

actual results

may

differ

from

those

estimates.

Investment

valuation

and

income

recognition

Investments

are reported

at fair

value.

See Note

3 for

a discussion

fair

value

measurements.

Purchases and sales of

securities

are recorded

on a trade-date

basis.

Interest

is recorded

on the

accrual

basis.

Dividends

are recorded

on the ex

-dividend date.

Net change in fair

value includes the Plan’s

gains and losses

on investments

bought

and

sold,

as well as

held

during the

year.

Notes receivable

from

participants

Notes receivable from

participants

are measured

their unpaid

principal

balance

plus any

accrued, but

unpaid, interest.

Delinquent notes

receivable

from participants

are recorded

as a

distribution

based upon

the terms

of the

Plan

documents.

Payment

of benefits

Benefits

are recorded

when

paid.

Administrative

expenses

Certain administrative and recordkeeping

fees are paid

by the Plan, unless otherwise

paid by the Company.

Expenses

that are paid by the Company are excluded

from these financial

statements.

Fees related

to loans and distributions

are

charged

directly

to the

participants'

accounts.