| EBP, Reconciliation of Financial Statement to Form 5500 |
The following table reconciles net assets available for benefits per the financial statements to net assets per the Form 5500 as of December 31, 2025 and 2024: | | | | | | | | | | | | | | | | | 2025 | | 2024 | | Net assets available for benefits per the financial statements | | $ | 81,037,150 | | | $ | 73,155,416 | | | Differences in: | | | | | | Investments - participant loans | | 2,884,682 | | | 2,725,654 | | | Receivable - notes receivable from participants | | (3,176,838) | | | (3,060,690) | | | Excess contributions payable included in financial statements but not in Form 5500 | | 69,710 | | | 141,646 | | | Contributions receivable | | (197,250) | | | (196,961) | | | Net assets per Form 5500 | | $ | 80,617,454 | | | $ | 72,765,065 | |
The following table reconciles the net increase in net assets available for benefits per the financial statements to net income per Form 5500 for the year ended December 31, 2025: | | | | | | | | | | | 2025 | Net increase in net assets available for benefits per the financial statements | | $ | 7,881,734 | | Change in defaulted loans | | 42,879 | | | Excess contributions payable included in financial statements but not in Form 5500 at: | | | | December 31, 2025 | | 69,710 | | | December 31, 2024 | | (141,646) | | | Contributions receivable included in financial statements but not in Form 5500 at: | | | | December 31, 2025 | | (197,250) | | | December 31, 2024 | | 196,961 | | Net income per Form 5500 | | $ | 7,852,388 | |
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