The following tables are a reconciliation of net assets available for benefits according to the financial statements as compared to Form 5500 as of December 31, 2025 and 2024: | | | | | | | 2025 | | Net assets available for benefits per the financial statements | $124,441,019 | | Add: Accrued investment fees at December 31, 2025 | 17,279 | | | Less: Employer contributions receivable at December 31, 2025 | 78,648 | | | Less: Dividend receivable at December 31, 2025 | 61,840 | | Net assets available for benefits per Form 5500 | $124,317,810 | | |
| | | | | | | 2024 | | Net assets available for benefits per the financial statements | $122,715,084 | | Add: Accrued investment fees at December 31, 2024 | 17,051 | | | Less: Employer contributions receivable at December 31, 2024 | 54,971 | | | | | Net assets available for benefits per Form 5500 | $122,677,164 | | |
The following table is a reconciliation of changes in net assets available for benefits according to the financial statements as compared to Form 5500 for the year ended December 31, 2025: | | | | | | | 2025 | | Increase in net assets available for benefits per the financial statements | $1,725,935 | | Change in accrued investment fees | 228 | | | Change in employer contributions receivable | (23,677) | | Change in dividend receivable | (61,840) | | Net income per Form 5500 | $1,640,646 |
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