Plan Ledger DOL Form 5500 · updated monthly

Bst & Co. Cpas, LLP401(k)

BST & CO. CPAS, LLP 401(K) PLAN · LATHAM, NY · plan year 2024

Reported admin expense ratio · 2024
0.40%

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

Bst & Co. Cpas, LLP reported $72,595 in plan administrative expenses for 2024: 0.40% of average plan assets, above the peer median. Employer contributions averaged $3,824 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 0.40%. The plan sits in the $10M–$50M size bracket, benchmarked here against 27,838 comparable plans and shown alongside other professional & technical services employers. By assets it is the 2,606th-largest of 5,648 plans among New York employers on file, and the 5,764th of 11,654 in professional & technical services. In 2024, employees put in $2.29 for every $1.00 the employer contributed.

Plan summary
Net assets, end of year$18,847,785
Participants with balances138
Active participants108
Employer contributions$412,997
Employee contributions$947,660
Employer contribution per active participant$3,824
Average account balance$136,578
Benefits paid to participants$1,613,197
Plan auditUnmodified (clean) audit opinion
AuditorFIRLEY, MORAN, FREER & EASSA CPA PC
Plan history4
Yearassets · accounts · employer contribution
2025$0
2024$18.8M · 138 accts · $413K emplr
2023$17.3M · 150 accts · $406K emplr
2022$14.6M · 148 accts · $293K emplr
Administrative expenses, itemized · 2024
Investment management$72,595
Total administrative$72,595
The Bst & Co. Cpas, LLP 401(k) match · 2024
Employer contribution per active participant$3,824
Median for plans this size$2,416
2024$3,824 per active participant
2023$3,691 per active participant
2022$2,742 per active participant

Bst & Co. Cpas, LLP's 2024 employer contribution ran above the $2,416 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 · 20242
ALERUS · Recordkeeping$18,714
BAM ADVISOR SERVICES LLC · Investment advisory (participants) · Investment advisory (plan)$53,881

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

Recordkeeper by year3
2025Alerus
2024Alerus
2023Alerus

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Administrative cost history4
2025Not separately reported
2024$72,595 · 0.40%
2023$62,519 · 0.39%
2022$69,944 · 0.41%
Same employer
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Source: U.S. Department of Labor, Form 5500 series, EIN 141442607 · Verify on EFAST2 · Amounts are as reported by the plan sponsor for the plan year shown.