7. RECONCILIATION OF FINANCIAL STATEMENTS TO FORM 5500 The following is a reconciliation of net assets available for plan benefits per the financial statements to the Form 5500: | | | | | | | | | December 31, | | | 2025 | | 2024 | Net assets available for plan benefits per the financial statements | | $ | 694,792,405 | | $ | 608,455,398 | Less receivables: | | | | | | | Employer contributions | | | 785,178 | | | 832,562 | | | | | | | | Plus payables and transfers: | | | | | | | Excess contributions payable | | | 674,454 | | | 709,422 | | | | | | | | Net assets available for plan benefits per Form 5500 | | $ | 694,681,681 | | $ | 608,332,258 |
The following is a reconciliation of certain contributions to the Plan during 2025 per the financial statements to the Form 5500: | | | | | | December 31, | | | 2025 | Contributions per the financial statements | | $ | 68,537,810 | | | | | Plus 2024 employer contributions receivable | | | 832,562 | Less 2024 excess contributions payable | | | (709,422) | | | | 123,140 | | | | | Less 2025 employer contributions receivable | | | (785,178) | Plus 2025 excess contributions payable | | | 674,454 | | | | (110,724) | | | | | Contributions per Form 5500 | | $ | 68,550,226 | | | | |
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