Exhibit 99.1
United States Commodity Index Funds Trust
United States Commodity Index Fund
Monthly Account Statement
For the Month Ended December 31, 2025
| Statement of Income (Loss) | ||||
| Income | ||||
| Realized Trading Gain (Loss) on Commodity Futures | $ | 369,666 | ||
| Unrealized Gain (Loss) on Market Value of Commodity Futures | (4,823,228 | ) | ||
| Dividend Income | 615,840 | |||
| Interest Income | 259,725 | |||
| Total Income (Loss) | $ | (3,577,997 | ) | |
| Expenses | ||||
| Management Fees | $ | 192,002 | ||
| Professional Fees | 30,593 | |||
| Brokerage Commissions | 15,743 | |||
| Directors' Fees and insurance | 11,365 | |||
| Total Expenses | $ | 249,703 | ||
| Net Income (Loss) | $ | (3,827,700 | ) | |
| Statement of Changes in Net Asset Value | ||||
| Net Asset Value Beginning of Month 12/1/25 | $ | 282,773,443 | ||
| Net Income (Loss) | (3,827,700 | ) | ||
| Net Asset Value End of Month | $ | 278,945,743 | ||
| Net Asset Value Per Share (3,600,000 Shares) | $ | 77.48 | ||
To the Shareholders of United States Commodity Index Fund:
Pursuant to Rule 4.22(h) under the Commodity Exchange Act, the undersigned represents that, to the best of his knowledge and belief, the information contained in the Account Statement for the month ended December 31, 2025 is accurate and complete.
| /s/ Stuart P. Crumbaugh | |
| Stuart P. Crumbaugh | |
| Chief Financial Officer |
United States Commodity Funds LLC, Sponsor of United States Commodity Index Fund
United States Commodity Funds LLC
1850 Mt. Diablo Boulevard, Suite 640
Walnut Creek, CA 94596
United States Commodity Index Funds Trust
United States Copper Index Fund
Monthly Account Statement
For the Month Ended December 31, 2025
| Statement of Income (Loss) | ||||
| Income | ||||
| Unrealized Gain (Loss) on Market Value of Commodity Futures | $ | 28,810,463 | ||
| Dividend Income | 845,454 | |||
| Interest Income | 348,902 | |||
| ETF Transaction Fees | 4,550 | |||
| Total Income (Loss) | $ | 30,009,369 | ||
| Expenses | ||||
| Management Fees | $ | 210,143 | ||
| Professional Fees | 45,275 | |||
| Brokerage Commissions | 1,981 | |||
| Directors' Fees and insurance | 11,283 | |||
| Total Expenses | $ | 268,682 | ||
| Net Income (Loss) | $ | 29,740,687 | ||
| Statement of Changes in Net Asset Value | ||||
| Net Asset Value Beginning of Month 12/1/25 | $ | 326,886,786 | ||
| Additions (2,950,000 Shares) | 99,784,242 | |||
| Net Income (Loss) | 29,740,687 | |||
| Net Asset Value End of Month | $ | 456,411,715 | ||
| Net Asset Value Per Share (13,100,000 Shares) | $ | 34.84 | ||
To the Shareholders of United States Copper Index Fund:
Pursuant to Rule 4.22(h) under the Commodity Exchange Act, the undersigned represents that, to the best of his knowledge and belief, the information contained in the Account Statement for the month ended December 31, 2025 is accurate and complete.
| /s/ Stuart P. Crumbaugh | |
| Stuart P. Crumbaugh | |
| Chief Financial Officer |
United States Commodity Funds LLC, Sponsor of United States Copper Index Fund
United States Commodity Funds LLC
1850 Mt. Diablo Boulevard, Suite 640
Walnut Creek, CA 94596
United States Commodity Index Funds Trust
Monthly Account Statement
For the Month Ended December 31, 2025
| Statement of Income (Loss) | ||||
| Income | ||||
| Realized Trading Gain (Loss) on Commodity Futures | $ | 369,666 | ||
| Unrealized Gain (Loss) on Market Value of Commodity Futures | 23,987,235 | |||
| Dividend Income | 1,461,294 | |||
| Interest Income | 608,627 | |||
| ETF Transaction Fees | 4,550 | |||
| Total Income (Loss) | $ | 26,431,372 | ||
| Expenses | ||||
| Management Fees | $ | 402,145 | ||
| Professional Fees | 75,868 | |||
| Brokerage Commissions | 17,724 | |||
| Directors' Fees and insurance | 22,648 | |||
| Total Expenses | $ | 518,385 | ||
| Net Income (Loss) | $ | 25,912,987 | ||
| Statement of Changes in Net Asset Value | ||||
| Net Asset Value Beginning of Month 12/1/25 | $ | 609,660,229 | ||
| Additions (2,950,000 Shares) | 99,784,242 | |||
| Net Income (Loss) | 25,912,987 | |||
| Net Asset Value End of Month | $ | 735,357,458 | ||
To the Shareholders of the Series of the United States Commodity Index Funds Trust:
Pursuant to Rule 4.22(h) under the Commodity Exchange Act, the undersigned represents that, to the best of his knowledge and belief, the information contained in the Account Statement for the month ended December 31, 2025 is accurate and complete.
| /s/ Stuart P. Crumbaugh | |
| Stuart P. Crumbaugh | |
| Chief Financial Officer |
United States Commodity Funds LLC, Sponsor of United States Commodity Index Funds Trust
United States Commodity Funds LLC
1850 Mt. Diablo Boulevard, Suite 640
Walnut Creek, CA 94596