Delaware County, Indiana
Statement of Changes in Fiduciary Net Position - Fiduciary Funds
Year Ended December 31, 2025
|
Pension Trust Funds |
Custodial Funds |
|
|---|---|---|
| Additions | ||
| Contributions: | ||
| Employer contributions | $1,573,447 | $- |
| Employee contributions | 96,511 | - |
| Other | 96,400 | - |
| Transfers into trust | 200 | - |
| Total contributions | 1,766,558 | - |
| Interest | 699,760 | - |
| Net increase in fair value of investments | 2,103,901 | - |
| Less investment expense, other than securities lending | (148,397) | - |
| Total investment gain | 2,655,264 | - |
| Property taxes collected for other governments | - | 147,129,365 |
| Collections for other governments | - | 1,127,366 |
| Transfers from other funds | - | 4,700,112 |
| Miscellaneous | - | 12,839,901 |
| Total additions | 4,421,822 | 165,796,744 |
| Deductions | ||
| Benefit payments (including refunds of employee contributions) | 1,595,282 | - |
| Other custodial activities | - | 17,120,973 |
| Transfers out of trust | 200 | - |
| Administrative expense | 48,250 | - |
| Taxes distributed to other governments | - | 148,976,676 |
| Miscellaneous | 100,000 | - |
| Total deductions | 1,743,732 | 166,097,649 |
| Change in fiduciary net position | 2,678,090 | (300,905) |
| Net Position, Beginning | 24,086,923 | 5,851,131 |
| Net Position, Ending | $26,765,013 | $5,550,226 |