Delaware County, Indiana
Combining Statement of Changes in Fiduciary Net Position
Pension Trust Funds
Year Ended December 31, 2025
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| Sheriff Pension | Sheriff's | Sheriff's | Total | |
|---|---|---|---|---|
| Plan | Retirement Plan | Benefit Plan | Pension Trust Funds |
|
| Additions | ||||
| Contributions: | ||||
| Employer contributions |
$
-
|
$
1,504,573
|
$
68,874
|
$
1,573,447
|
| Employee contributions | - |
96,511 |
- |
96,511 |
| Other | 96,400 |
- |
- |
96,400 |
| Transfers into Trust | - |
200 |
- |
200 |
| Total contributions and transfers | 96,400 |
1,601,284 |
68,874 |
1,766,558 |
| Investment income: | ||||
| Interest | - |
664,076 |
35,684 |
699,760 |
| Net Increase (decrease) in fair value of investments | - |
2,002,565 |
####### ### |
2,103,901 |
| Less investment expense, other than securities lending | - |
(142,083) |
(6,314) |
(148,397) |
| Total investment income | - |
2,524,558 |
####### ### |
2,655,264 |
| Total additions | 96,400 |
4,125,842 |
199,580 |
4,421,822 |
| Deductions | ||||
| Benefit payments (including refunds of employee contributions) | - |
1,542,609 |
52,673 |
1,595,282 |
| Transfers out of trust | - |
200 |
- |
200 |
| Administrative Expense | - |
33,901 |
14,349 |
48,250 |
| Miscellaneous | 100,000 |
- |
- |
100,000 |
| Total deductions | 100,000 |
1,576,710 |
67,022 |
1,743,732 |
| Change in fiduciary net position | (3,600) |
2,549,132 |
132,558 |
2,678,090 |
| Net Position, Beginning | 24,044 |
23,081,199 |
981,680 |
24,086,923 |
| Net Position, Ending |
$
20,444
|
$
25,630,331
|
$
1,114,238
|
$
26,765,013
|