The following is a reconciliation of net assets available for benefits per the financial statements to the Form 5500:


	December 31,
	2025		2024
Net assets available for benefits per the financial statements	$	764,959,131	$	692,298,895

Employee contributions receivable	(6,036)		(1,192,741)
Employer contribution receivable	(16,743,037)		(18,750,919)
Excess contributions refundable	9,117		4,141

Net assets available for benefits per the Form 5500	$	748,219,175	$	672,359,376

The following is a reconciliation of employer contributions per the financial statements to the Form 5500 for the year ended December 31, 2025:


Employer contributions per financial statements	$	16,745,032
Less: Employer contribution receivable at end of year	(16,743,037)
Add: Employer contribution receivable at beginning of year	18,750,919

Employer contributions per the Form 5500	$	18,752,914

The following is a reconciliation of employee contributions per the financial statements to the Form 5500 for the year ended December 31, 2025:


Employee contributions per financial statements	$	35,002,102
Less: employee contributions receivable at end of year	(6,036)
Add: employee contributions receivable at beginning of year	1,192,741
Corrective distributions included within employee contributions per financial statements	4,976




Employee contributions per the Form 5500	$	36,193,783

The following is a reconciliation of corrective distributions per the financial statements to the Form 5500 for the year ended December 31, 2025:


Corrective distributions included within employee contributions per financial statements	$	4,976
Less: excess contributions refundable at end of year	(9,117)
Add: excess contributions refundable at beginning of year	4,141

Corrective distributions per the Form 5500	$	—