2025 Annual Comprehensive Report

Schedule 85

Statement of Changes in Fiduciary Net Position Fiduciary Funds For the Fiscal Year Ended June 30, 2025

LEOSSA Pension Benefit

Other

Postemployment Benefit (OPEB)

Trust

Trust

Total

ADDITIONS Employer Contributions Employee Contributions

$

3,526,054

$

5,563,038 2,055,443

$

9,089,092 2,055,443

Interest Earnings: Investment Income

161,049

760,241

921,290

Net Increase (Decrease) in the Fair Value of Investments

1,247,124 1,408,173

4,374,458 5,134,699

5,621,582 6,542,872

Total Investment Income

Total Additions

4,934,227

12,753,180

17,687,407

DEDUCTIONS Benefits Paid

3,522,929

7,618,481

11,141,410

Administrative Expenses

5,307

8,423

13,730

Total Deductions

3,528,236

7,626,904

11,155,140

Change in Net Position

1,405,991

5,126,276

6,532,267

Net Position Restricted for Pension and Benefits - July 1

10,294,370

39,451,167

49,745,537

Net Position Restricted for Pension and Benefits - June 30

$

11,700,361

$

44,577,443

$

56,277,804

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