Plan Ledger DOL Form 5500 · updated monthly

Board of Trustees, Cement Masons Annuity Trust FundDC plan

CEMENT MASONS ANNUITY TRUST FUND FOR NOTHERNERN NEVADA · RENO, NV · plan year 2024

Reported admin expense ratio · 2024
1.18%

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

Board of Trustees, Cement Masons Annuity Trust Fund reported $357,738 in plan administrative expenses for 2024: 1.18% of average plan assets, higher than ~90% of peers. Employer contributions averaged $16,676 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 fell from 1.41% to 1.18%. The plan sits in the $10M–$50M size bracket, benchmarked here against 27,838 comparable plans and shown alongside other finance & insurance employers. By assets it is the 88th-largest of 437 plans among Nevada employers on file, and the 2,341st of 4,798 in finance & insurance. active participation has shrunk from 194 to 141 since 2022.

Plan summary
Net assets, end of year$31,525,626
Participants with balances1,800
Active participants141
Employer contributions$2,351,268
Employee contributions—
Employer contribution per active participant$16,676
Average account balance$17,514
Benefits paid to participants$1,619,526
Plan auditUnmodified (clean) audit opinion
Plan history3
Yearassets · accounts · employer contribution
2024$31.5M · 1,800 accts · $2.4M emplr
2023$29.2M · 1,696 accts · $2.1M emplr
2022$24.9M · 1,581 accts · $2.0M emplr
Administrative expenses, itemized · 2024
Recordkeeping & contract admin$117,798
Investment management$151,734
Audit (IQPA)$23,100
Trustee / custodial$21,344
Total administrative$357,738
Employer contributions to the Board of Trustees, Cement Masons Annuity Trust Fund plan · 2024
Employer contribution per active participant$16,676
Median for plans this size$2,416
2024$16,676 per active participant
2023$14,135 per active participant
2022$10,299 per active participant

Board of Trustees, Cement Masons Annuity Trust Fund's 2024 employer contribution ran above the $2,416 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 · 20246
SIERRA INVESTMENT PARTNERS · Investment management$151,734
BENEFIT PLAN ADMINISTRATORS, INC. · Accounting / audit · Contract administrator$117,798
BERRY & CO., CPA'S LTD · Accounting / audit$23,000
U.S. BANK, N.A. · Custodial (securities)$21,344
MARINER INSTITUIONAL, LLC · Pension consulting · Investment advisory (plan)$15,000
NEYHART ANDERSON FLYNN & GRISBOLL · Legal$11,804

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$357,738 · 1.18%
2023$341,105 · 1.26%
2022$350,254 · 1.41%
Similar plansFinance & Insurance · Nevada
One Nevada Credit Union NV$35.4M · 0.02%
L/P Insurance Services LLC NV$33.6M · 0.26%
Clearcapital.com, Inc. NV$33.2M · 0.02%
Meadows Bank NV$22.7M · 0.24%
Gbank NV$22.5M · 0.39%
Greater Nevada Credit Union NV$19.4M · 0.08%

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Source: U.S. Department of Labor, Form 5500 series, EIN 880197939 · Verify on EFAST2 · Amounts are as reported by the plan sponsor for the plan year shown.