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Reconciliation of Financial Statements to Form 5500 | 12 Months Ended
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Dec. 31, 2025
EBP 100 |
EBP, Reconciliation of Financial Statement to Form 5500 [Line Items] |
Reconciliation of Financial Statements to Form 5500 | Reconciliation of Financial Statements to Form 5500 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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- Definition The entire disclosure for reconciliation of financial statement to Form 5500 for employee stock purchase, saving, or similar plan (employee benefit plan (EBP)). Form 5500 is form provided by Department of the Treasury, Internal Revenue Service (IRS); Department of Labor (DOL), Employee Benefit Security Administration (EBSA); and Pension Benefit Guaranty Corporation (PBGC). + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 962 -SubTopic 325 -Name Accounting Standards Codification -Section 55 -Paragraph 17 -Publisher FASB -URI https://asc.fasb.org/1943274/2147478873/962-325-55-17 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 962 -SubTopic 205 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (i) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478416/962-205-50-1 + Details
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