v3.26.1
UMB Retirement Master Trust
12 Months Ended
Dec. 31, 2025
EBP 001  
EBP, Master Trust [Line Items]  
UMB Retirement Master Trust
3.
UMB Retirement Master Trust

 

As of January 1, 2025, the UMB Retirement Master Trust (the Master Trust) was dissolved and the Plan no longer has an interest in the Master Trust. Prior to January 1, 2025, the assets of the Plan and the ESOP were combined into the Master Trust, a master trust established by the Company. Use of the Master Trust permits the commingling of Plan assets with the assets of the ESOP for investment and administrative purposes. At December 31, 2024, the Plan’s assets related to its share of the allocated net assets of the Master Trust. Although assets of both plans were commingled in the Master Trust, the Trustee maintained supporting records for the purpose of allocating investment income or loss to the participating plans. The net investment income or loss of the investment assets was allocated by the Trustee to each participating plan on a basis proportionate to the Plan’s share of net assets. All other activity was recorded in the Plan based on the elections of the individual participants in the Plan.

 

The following table presents the net assets of the Master Trust and the Plan’s interest in the net assets of the Master Trust at December 31, 2024:

 

 

 

2024

 

 

 

Master Trust

 

 

Plan's Interest in Master Trust

 

Investments, at fair value:

 

 

 

 

 

 

Mutual funds

 

$

569,017,347

 

 

$

569,017,347

 

UMB company stock

 

 

91,095,797

 

 

 

20,948,215

 

Money market funds

 

 

29,916,843

 

 

 

29,916,843

 

Collective investment trust

 

 

87,567,734

 

 

 

87,567,734

 

Total investments

 

 

777,597,721

 

 

 

707,450,139

 

Receivables:

 

 

 

 

 

 

Dividends receivable

 

 

322,230

 

 

 

72,755

 

Other

 

 

146

 

 

 

146

 

Total receivables

 

 

322,376

 

 

 

72,901

 

Cash

 

 

5,865

 

 

 

3,554

 

Net assets

 

$

777,925,962

 

 

$

707,526,594

 

 

Income of the Master Trust included net change in the fair value of investments and dividend and interest income. Net change in the fair value of its investments included the Master Trust's gains and losses on investments bought and sold, as well as held during the year.

 

The following is a summary of net investment income from the Master Trust for the year ended December 31, 2024:

 

 

 

2024

 

Dividend and interest income

 

 

27,854,007

 

Net appreciation in the fair value of investments

 

 

100,441,291

 

Total Master Trust net investment income

 

$

128,295,298