Delaware County, Indiana
Notes to Financial Statements
December 31, 2025
Pension Trust Funds
Scroll horizontally to view all pension plan columns.
| Line Item | Local Sheriff Pension Plan |
Sheriff's Retirement Plan |
Sheriff's Benefit Plan |
|---|---|---|---|
| Assets | |||
| Cash and cash equivalents |
$17,993
|
$1,375,384
|
$24,841
|
| Receivables: | |||
| Accounts | 2,451 | - | - |
| Transfers into trust | - | 200 | - |
| Employer contributions | - | 7,701 | - |
| Accrued interest and dividends | - | 712 | 24 |
| Investments at fair value: | |||
| Fixed income securities | - | 8,220,632 | 420,326 |
| Domestic and foreign equities | - | 16,058,037 | 669,247 |
| Total assets | 20,444 | 25,662,666 | 1,114,438 |
| Liabilities | |||
| Payable, net benefits due and unpaid | - | 32,335 | 200 |
| Due to Brokers(s) for unsettled trades | - | - | - |
| Total liabilities | - | 32,335 | 200 |
| Net position restricted for pensions |
$20,444
|
$25,630,331
|
$1,114,238
|
Scroll horizontally to view all pension plan columns.
| Line Item | Local Sheriff Pension Plan |
Sheriff's Retirement Plan |
Sheriff's Benefit Plan |
|---|---|---|---|
| Additions | |||
| Contributions: | |||
| Employer contributions |
$-
|
$1,504,573
|
$68,874
|
| Employee contributions | - | 96,511 | - |
| Other | 96,400 | - | - |
| Transfer into Trust | - | 200 | - |
| Investment income: | |||
| Interest | - | 664,076 | 35,684 |
| Net decrease in fair value of assets | - | 2,002,565 | 101,336 |
| Less investment expense | - | (142,083) | (6,314) |
| Total additions | 96,400 | 4,125,842 | 199,580 |
| Deductions | |||
| Benefit payments (including refunds of employee contributions) |
- | 1,542,609 | 52,673 |
| Administrative expense | - | 33,901 | 14,349 |
| Other activities | 100,000 | 200 | - |
| Total deductions | 100,000 | 1,576,710 | 67,022 |
| Change in fiduciary net position | (3,600) | 2,549,132 | 132,558 |
| Net position, beginning | 24,044 | 23,081,199 | 981,680 |
| Net position restricted for pensions |
$20,444
|
$25,630,331
|
$1,114,238
|