| Schedule of fair value hierarchy levels |
| | | | | | | | | | | | | | | | 2025 | | | | Fair Value Measurements Using | | | | | | | Level 1 | | Level 2 | | Level 3 | | Total | | | | | | | | | | | | | | | | Mutual funds | | $ | 113,457,844 | | $ | — | | $ | — | | $ | 113,457,844 | | Self-directed brokerage accounts | | | 9,977,806 | | | — | | | — | | | 9,977,806 | | ArcBest Corporation stock fund - common stock | | | 3,412,517 | | | | | | | | | 3,412,517 | | ArcBest Corporation stock fund - money market fund | | | 87,659 | | | — | | | — | | | 87,659 | | Total assets in fair value hierarchy | | $ | 126,935,826 | | $ | — | | $ | — | | $ | 126,935,826 | | | | | | | | | | | | | | | | Investments measured at net asset value(a) | | | | | | | | | | | | | | Collective trust funds(b) | | | | | | | | | | | | 739,116,525 | | Total investments at fair value | | | | | | | | | | | $ | 866,052,351 | |
| | | | | | | | | | | | | | | | 2024 | | | | Fair Value Measurements Using | | | | | | | Level 1 | | Level 2 | | Level 3 | | Total | | | | | | | | | | | | | | | | Mutual funds | | $ | 420,500,038 | | $ | — | | $ | — | | $ | 420,500,038 | | Self-directed brokerage accounts | | | 9,889,909 | | | — | | | — | | | 9,889,909 | | ArcBest Corporation stock fund | | | — | | | 4,914,215 | | | — | | | 4,914,215 | | Total assets in fair value hierarchy | | $ | 430,389,947 | | $ | 4,914,215 | | $ | — | | $ | 435,304,162 | | | | | | | | | | | | | | | | Investments measured at net asset value(a) | | | | | | | | | | | | | | Collective trust funds(b) | | | | | | | | | | | | 323,287,158 | | Total investments at fair value | | | | | | | | | | | $ | 758,591,320 | |
| (a) | Investments are measured using the NAV practical expedient, and therefore, have not been classified in the fair value hierarchy. |
| (b) | Funds file U.S. Department of Labor Form 5500 as a direct filing entity. Therefore, disclosure of significant investment strategy is not required. There are no unfunded commitments or significant restrictions on redemptions. |
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