Plan Ledger DOL Form 5500 · updated monthly

Brennan Equipment & Mfg., Inc.401(k)

BRENNAN EQUIPMENT & MFG., INC. 401(K) CROSS-TESTED PROFIT SHARING PLAN · UNIVERSITY PARK, IL · plan year 2025

Reported admin expense ratio · 2025
0.12%

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

Brennan Equipment & Mfg., Inc. reported $7,909 in plan administrative expenses for 2025: 0.12% of average plan assets, lower than ~75% of peers. Employer contributions averaged $2,378 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 rose from 0.10% to 0.12%. The plan sits in the $1M–$10M size bracket, benchmarked here against 809 comparable plans and shown alongside other manufacturing employers. By assets it is among the smaller plans on file in Illinois (2,785th of 3,702), and 10,443rd of 13,661 in manufacturing. In 2025, employees put in $1.02 for every $1.00 the employer contributed; active participation has grown from 76 to 96 since 2022.

Plan summary
Net assets, end of year$6,455,009
Participants with balances118
Active participants96
Employer contributions$228,254
Employee contributions$231,682
Employer contribution per active participant$2,378
Average account balance$54,703
Benefits paid to participants$1,171,217
Plan auditUnmodified (clean) audit opinion
AuditorSMITH + HOWARD ADVISORY, LLC
Plan history4
Yearassets · accounts · employer contribution
2025$6.5M · 118 accts · $228K emplr
2024$6.3M · 112 accts · $287K emplr
2023$5.4M · 113 accts · $268K emplr
2022$4.5M · 116 accts · $267K emplr
Administrative expenses, itemized · 2025
Recordkeeping & contract admin$5,146
Total administrative$7,909
The Brennan Equipment & Mfg., Inc. 401(k) match · 2025
Employer contribution per active participant$2,378
Median for plans this size$1,464
2025$2,378 per active participant
2024$4,156 per active participant
2023$3,883 per active participant
2022$3,517 per active participant

Brennan Equipment & Mfg., Inc.'s 2025 employer contribution ran above the $1,464 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 2025 administrative ratio, against the median plan its size; fund expense ratios are extra. Compare any plan.

Service providers · 20251
CAPITAL RESEARCH & MGMT CO INC · Recordkeeping$750

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

Recordkeeper by year3
2025CAPITAL RESEARCH & MGMT CO INC
2024CAPITAL RESEARCH & MGMT CO INC
2023CAPITAL RESEARCH & MGMT CO INC

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Administrative cost history4
2025$7,909 · 0.12%
2024$5,139 · 0.09%
2023$6,903 · 0.14%
2022$5,034 · 0.10%
Similar plansManufacturing · Illinois
Flex-N-Gate Royal Oak LLC IL$6.5M · 0.25%
Stonepeak Ceramics, Inc. IL$6.5M · 0.70%
Anamet Electrical, Inc. IL$6.5M · 0.57%
Iconn Systems LLC IL$6.4M · 0.07%
The Intec Group, Inc. IL$6.4M · 0.34%
Fpm, L.L.C. IL$6.3M · 0.36%

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Source: U.S. Department of Labor, Form 5500 series, EIN 362344108 · Verify on EFAST2 · Amounts are as reported by the plan sponsor for the plan year shown.