b'Capital Region Airport Commission NOTES TO FINANCIAL STATEMENTS June 30, 2025 and 2024 Note 9. HEALTH INSURANCE CREDIT (HIC) PLAN (continued) Changes in Net HIC OPEB Liability Increase (Decrease)Total Plan NetHIC OPEB Fiduciary HIC OPEBLiability Net Position Liability (Asset)(a) (b) (a) - (b)Balances at June 30, 2023 $ 338,155 $82,864 $ 255,291Changes for the year:5,621Service cost $ 5,621 $ - $Interest 22,593 -22,593Difference between expectedand actual experience(26,292) -26,292)(Contributions - employer - 42,014 (42,014) Net investment income - 9,229(9,229)Benefit payments, including refunds of employee contributions(18,120)(18,120) -Administrative expenses -(137) 137Net changes $(16,198) $32,986 $ ( 49,184)Balances at June 30, 2024 $ 321,957 $115,850 $ 206,107Increase (Decrease)Total Plan NetHIC OPEB Fiduciary HIC OPEBLiability Net Position Liability (Asset)(a) (b) (a) - (b)Balances at June 30, 2022 $ 357,311 $59,244 $ 298,067Changes for the year:Service cost $ 4,610 $ - $4,610Interest 23,844 -23,844Difference between expectedand actual experience(30,255) - (30,255) Contributions - employer - 36,77836,778)(Net investment income - 3,641(3,641)Benefit payments, including refunds of employee contributions(17,355)(17,355) -Administrative expenses -(82) 82Other changes - 638638)(Net changes $(19,156) $23,620 $(42,776)Balances at June 30, 2023 $ 338,155 $82,864 $ 255,29156'