b'Capital Region Airport Commission NOTES TO FINANCIAL STATEMENTS June 30, 2025 and 2024 Note 14.OPEB PLANS SUMMARY The below tables summarize the OPEB plans aggregate totals of net OPEB liabilities, deferred outflows of resources, deferred inflows of resources, OPEB expense, and changes in the liability: Net NetOPEB Deferred Deferred OPEB OPEBAsset Outflows Inflows Liabilities Expense2025VRS OPEB Plans:Health Insurance Credit Plan (Note 9) $ - $80,103 $(37,874) $(206,107) $ 34,212 -Group Life Insurance Plan (Note 10) 171,008 (127,575)(431,881)(3,790)Line of Duty Act Program (Note 11) - 271,385 (534,816)(758,459) 77,874 Virginia Local Disability Program (Note 12) 20,572 43,490 (8,106)27,462-Retiree Medical Plan (Note 13) - (135,316)(352,776)2,543 (18,139)Totals at June 30, 2025 $ 20,572 $ 568,529 $ (843,687) $(1,749,223) $117,6192024VRS OPEB Plans:Health Insurance Credit Plan (Note 9) $ - $101,377 $(24,061) $(255,291) $ 41,437 -Group Life Insurance Plan (Note 10) 147,093 (149,572)(446,984) 6,810Line of Duty Act Program (Note 11) - 337,615 (516,844)(803,322) 93,507 Virginia Local Disability Program (Note 12) 8,153 40,657 (6,412)- 20,476Retiree Medical Plan (Note 13) - 6,174 (146,494)(366,250)10,611Totals at June 30, 2024 $ 8,153 $ 632,916 $ (843,383) $(1,871,847) $172,841Beginning EndingBalance Increase Decrease Balance2025VRS OPEB Plans:Health Insurance Credit Plan (Note 9) $255,291 $ 90,072 $(139,256) $206,107Group Life Insurance Plan (Note10)446,984 262,452(277,555)431,881Line of Duty Act Program (Note11)803,322 827,533(872,396)758,459Virginia Local Disability Program (Note 12)(8,153) 36,343(48,762)(20,572)Retiree Medical Plan (Note 13)366,250 44,726(58,200)352,776Totals at June 30, 2024 $ 1,863,694 $ 1,261,126 $ (1,396,169) $ 1,728,6512024VRS OPEB Plans:Health Insurance Credit Plan (Note 9) $298,067 $ 28,536 $(71,312) $255,291Group Life Insurance Plan (Note10)409,513 297,334(259,863)446,984Line of Duty Act Program (Note11)734,620 955,660(886,958)803,322Virginia Local Disability Program (Note 12)(2,611) 31,003(36,545)(8,153)Retiree Medical Plan (Note 13)344,339 37,277(15,366)366,250Totals at June 30, 2023 $ 1,783,928 $ 1,349,810 $ (1,270,044) $ 1,863,69485'