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STATEMENTS OF CHANGES IN NET ASSETS AVAILABLE FOR BENEFITS - EBP 002 - USD ($) | 12 Months Ended
--- | ---
Dec. 31, 2025 | Dec. 31, 2024
Investment income: |  |
Interest and dividends | $ 3,916,112 | $ 4,223,089
Net appreciation in fair value of investments | 30,719,430 | 20,420,233
Total investment income | 34,635,542 | 24,643,322
Interest income on notes receivable from participants | 214,618 | 199,490
Contributions: |  |
Employer | 7,392,468 | 7,319,703
Participant | 7,955,722 | 7,755,196
Rollover | 2,423,620 | 2,244,887
Total contributions | 17,771,810 | 17,319,786
TOTAL ADDITIONS | 52,621,970 | 42,162,598
Deductions from net assets attributed to: |  |
Benefits paid to participants | 35,797,107 | 28,529,915
Administrative expenses | 204,538 | 211,099
TOTAL DEDUCTIONS | 36,001,645 | 28,741,014
NET INCREASE | 16,620,325 | 13,421,584
Net assets available for benefits at beginning of year | 220,707,841 | 207,086,173
Transfer from Tompkins Financial Corporation Employee Stock Ownership Plan | 175,787 | 200,084
Net assets available for benefits at end of year | $ 237,503,953 | $ 220,707,841

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