The following tables provide a summary of the Company’s significant financial assets and liabilities carried at fair value and measured on a recurring basis as of June 30, 2026 and December 31, 2025 (in thousands):


			Fair Value Measurements at June 30, 2026
	Carrying Value at June 30, 2026		Quoted Prices in Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Assets:
Restricted investment:
Rabbi Trusts	$	4,431	$	—	$	4,431	$	—
Marketable equity and fixed income securities		84,420		2,502		81,918		—
Interest rate swap derivatives		3,828		—		3,828		—


			Fair Value Measurements at December 31, 2025
	Carrying Value at December 31, 2025		Quoted Prices in Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Assets:
Restricted investments:
Rabbi Trusts	$	4,354	$	—	$	4,354	$	—
Marketable equity and fixed income securities		75,244		2,362		72,882		—
Interest rate swap derivatives		3,473		—		3,473		—

The Company’s Level 2 financial instruments included in the tables above as of June 30, 2026 and December 31, 2025 consist of interest rate swap derivative assets held by GEO, investments in equity and fixed income securities held in the Company’s captive insurance subsidiary, Florina Insurance Company, Inc. ("Florina") and investments in mutual funds held in the Company's rabbi trust established for employer contributions to The GEO Group, Inc. Non-qualified Deferred Compensation Plan. The Company's Level 1 financial instruments included in the table above as of June 30, 2026 consist of money market funds held in Florina. The interest rate swap derivative assets are valued using a discounted cash flow model based on projected borrowing rates. The Company's restricted investment in the rabbi trust for The GEO Group, Inc. Non-qualified Deferred Compensation Plan is invested in equity and fixed income pooled funds. The marketable equity and fixed income securities are valued using quoted rates.