A 10-year review of DOL5500 filings for Indiana ESOPs (2015 to 2024), identified the average account balance increased from $88,986 in 2015 to $154,630 in 2024, a 73.8% increase.   In the majority of ESOPs the funds are contributed to the employee share accounts from the company profits with no contribution required from the employee.  Each year the company makes a contribution to the ESOP trust on behalf of the employees, each year the company is independently valued by a third party.  The employees gain value through allocation of new shares plus capital appreciation of their existing shares.  Employees contribute to the success of the company through involvement, participation, and helping the company meet its business objectives.