Plan Ledger DOL Form 5500 · updated monthly

Bd of Trustees - Plumbers & Steam- Fitters Local 184 SupplementalMoney purchase plan

PLUMBERS & STEAMFITTERS LOCAL 184 SUPPLEMENTAL PENSION PLAN · GOODLETTSVILLE, TN · plan year 2024

Reported admin expense ratio · 2024
0.28%

Peer grade: C+ · admin costs + employer contributions vs same-size plans · how grading works

Bd of Trustees - Plumbers & Steam- Fitters Local 184 Supplemental reported $211,462 in plan administrative expenses for 2024: 0.28% of average plan assets, higher than ~75% of peers. Employer contributions averaged $4,813 per active participant. This ratio covers administrative expenses reported on the plan's Schedule H only; fund-level expense ratios are not included in public structured data — see methodology.

Across the 3 years on file its reported administrative ratio has held roughly steady near 0.28%. The plan sits in the $50M–$250M size bracket, benchmarked here against 10,352 comparable plans and shown alongside other construction employers. By assets it is the 196th-largest of 1,496 plans among Tennessee employers on file, and the 732nd of 5,337 in construction. active participation has grown from 838 to 930 since 2022.

Plan summary
Net assets, end of year$81,826,915
Participants with balances963
Active participants930
Employer contributions$4,475,973
Employee contributions—
Employer contribution per active participant$4,813
Average account balance$84,971
Benefits paid to participants$3,035,992
Plan auditUnmodified (clean) audit opinion
AuditorDANIELS, IRWIN & AYLOR, CPAS
Plan history3
Yearassets · accounts · employer contribution
2024$81.8M · 963 accts · $4.5M emplr
2023$70.0M · 858 accts · $3.8M emplr
2022$59.0M · 770 accts · $2.8M emplr
Administrative expenses, itemized · 2024
Recordkeeping & contract admin$48,000
Investment management$105,468
Audit (IQPA)$15,025
Trustee / custodial$477
Total administrative$211,462
Employer contributions to the Bd of Trustees - Plumbers & Steam- Fitters Local 184 Supplemental plan · 2024
Employer contribution per active participant$4,813
Median for plans this size$3,635
2024$4,813 per active participant
2023$4,563 per active participant
2022$3,287 per active participant

Bd of Trustees - Plumbers & Steam- Fitters Local 184 Supplemental's 2024 employer contribution ran above the $3,635 median for plans its size. Filings report dollars actually contributed, not the match formula; the formula itself (for example, 50% of the first 6% of pay) lives in the plan's summary plan description from HR.

What these fees cost you

Annual cost at the plan's reported 2024 administrative ratio, against the median plan its size; fund expense ratios are extra. Compare any plan.

Service providers · 20246
EMPOWER RETIREMENT · Investment management$75,018
SOUTHERN BENEFIT ADMINISTRATORS · Plan administrator · Consulting$56,713
STANDARD VALUATIONS · Investment advisory (plan)$30,450
LEDBETTER PARISI LLC · Legal$18,173
DANIELS IRWIN & AYLOR · Accounting / audit$15,025
MUTUAL FUNDS · Custodial (securities) · Investment managementindirect comp

Compensation shown is direct payments from plan assets reported on Schedule C. Providers paid through fund revenue-sharing appear as indirect.

Administrative cost history3
2024$211,462 · 0.28%
2023$181,166 · 0.28%
2022$179,306 · 0.27%
Similar plansConstruction · Tennessee
Lee Company TN$68.7M · 0.37%

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Source: U.S. Department of Labor, Form 5500 series, EIN 621623030 · Verify on EFAST2 · Amounts are as reported by the plan sponsor for the plan year shown.