Plan Ledger DOL Form 5500 · updated monthly

Black Pine Circle, Inc.401(k)

BLACK PINE CIRCLE, INC. 401(K) PLAN · BERKELEY, CA · plan year 2024

Reported admin expense ratio · 2024
0.84%

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

Black Pine Circle, Inc. reported $64,127 in plan administrative expenses for 2024: 0.84% of average plan assets, higher than ~75% of peers. Employer contributions averaged $5,489 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 2 years on file its reported administrative ratio rose from 0.47% to 0.84%. The plan sits in the $1M–$10M size bracket, benchmarked here against 18,840 comparable plans and shown alongside other educational services employers. By assets it is among the smaller plans on file in California (6,014th of 9,483), and 2,258th of 3,091 in educational services. In 2024, employees put in $1.68 for every $1.00 the employer contributed; active participation has shrunk from 80 to 68 since 2022.

Plan summary
Net assets, end of year$7,999,624
Participants with balances77
Active participants68
Employer contributions$373,265
Employee contributions$626,728
Employer contribution per active participant$5,489
Average account balance$103,891
Benefits paid to participants$1,150,587
Plan auditUnmodified (clean) audit opinion
AuditorLINDQUIST VON HUSEN & JOYCE
Plan history3
Yearassets · accounts · employer contribution
2024$8.0M · 77 accts · $373K emplr
2023$7.2M · 138 accts · $255K emplr
2022$5.9M · 127 accts · $207K emplr
Administrative expenses, itemized · 2024
Recordkeeping & contract admin$64,127
Total administrative$64,127
The Black Pine Circle, Inc. 401(k) match · 2024
Employer contribution per active participant$5,489
Median for plans this size$1,313
2024$5,489 per active participant
2023$3,316 per active participant
2022$2,590 per active participant

Black Pine Circle, Inc.'s 2024 employer contribution ran above the $1,313 median for plans its size, placing it in the top quarter of its peers. 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 · 20242
SERVICES BURNES EMPLOYEE BENEFITS I · Consulting$30,742

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$64,127 · 0.84%
2023$31,694 · 0.48%
2022$28,835 · 0.47%
Similar plansEducational Services · California
American Film Institute CA$8.6M · 0.01%
Achievekids CA$8.4M · 0.01%
The Wesley School CA$7.7M · 0.00%
Caliber Public Schools CA$7.6M · 0.79%

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Source: U.S. Department of Labor, Form 5500 series, EIN 941700228 · Verify on EFAST2 · Amounts are as reported by the plan sponsor for the plan year shown.