v3.26.1
FAIR VALUE MEASUREMENTS (Tables)
 12 Months Ended
Dec. 31, 2025
EBP 002  
EBP, Investment, Fair Value and NAV [Line Items]  
Schedule of Fair Value of Investments
The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the line items presented in the statement of net assets available for benefits.
As of December 31, 2025
Fair Value HierarchyTotal Fair Value
Level 1
Level 2
Level 3
Other
Total Mutual Funds$573,382,592 $— $— $— $573,382,592 
Common Collective Trusts — — — 570,589,069 570,589,069 
PBF Energy Inc. Class A common stock16,282,677 — — — 16,282,677 
Investments, at fair value$589,665,269 $— $— $570,589,069 $1,160,254,338 
As of December 31, 2024
Fair Value HierarchyTotal Fair Value
Level 1
Level 2
Level 3
Other
Total Mutual Funds$504,778,757 $— $— $— $504,778,757 
Common Collective Trusts— — — 466,962,956 466,962,956 
PBF Energy Inc. Class A common stock13,141,195 — — — 13,141,195 
Investments, at fair value$517,919,952 $— $— $466,962,956 $984,882,908