Reconciliation of net assets available for benefits per the financial statements to the Form 5500 as of December 31, 2025 and 2024, is as follows:


	2025		2024
Net assets available for benefits per the financial statements	$	131,831,165	$	97,702,873
Less: deemed distributions of participant loans	13,595		60,074
Net assets available for benefits per the Form 5500	$	131,817,570	$	97,642,799

Reconciliation of the increase in net assets available for benefits per the financial statements to the net income (loss) per the Form 5500 for the year ended December 31, 2025 is as follows:


	2025
Increase in net assets available for benefits per the financial statements	$	34,128,292
Deemed distributions activity	46,479
Net income (loss) per the Form 5500	$	34,174,771

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