v3.26.1
Note 10 - Reconciliation of Financial Statements to Form 5500
 12 Months Ended
Dec. 31, 2025
EBP 34-0214400 002 [Member]  
Notes to Financial Statements  
EBP, Reconciliation of Financial Statement to Form 5500 [Text Block]

10.

Reconciliation of financial statements to form 5500

 

The following is a reconciliation of net assets available for benefits per the financial statements to Form 5500 at December 31:

 

    2025     2024  
Net assets available for benefits per financial statements   $ 67,605,048     $ 60,614,812  
Add: Excess contributions payable     38,890       27,200  
Less: Employer contribution receivable     -       (14,937 )
Net Assets available for benefits per Form 5500   $ 67,643,938     $ 60,627,075  

 

The following is a reconciliation of the net increase in net assets available for benefits per the financial statements to Form 5500 for the year ended December 31, 2025:

 

Net increase in net assets available for benefits per financial statements   $ 6,990,236  
Add: Current year excess contributions payable     38,890  
Less: Prior year excess contributions payable     (27,200 )
Add: Prior year employer contribution receivable     14,937  
Less: Current year employer contribution receivable     -  
Net increase in net assets available for benefits per Form 5500   $ 7,016,863