Plan Ledger DOL Form 5500 · updated monthly

Butternut Mountain Farm -the Vermont Maple Sugar401(k)

BUTTERNUT MOUNTAIN FARM 401(K) RETIREMENT PLAN · MORRISVILLE, VT · plan year 2025

Reported admin expense ratio · 2025
0.05%

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

Butternut Mountain Farm -the Vermont Maple Sugar reported $3,713 in plan administrative expenses for 2025: 0.05% of average plan assets, lower than ~75% of peers. Employer contributions averaged $2,179 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 fell from 0.11% to 0.05%. 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 Vermont (164th of 230), and 9,927th of 13,661 in manufacturing. In 2025, employees put in $1.81 for every $1.00 the employer contributed; active participation has grown from 114 to 145 since 2022.

Plan summary
Net assets, end of year$7,457,643
Participants with balances227
Active participants145
Employer contributions$315,942
Employee contributions$570,829
Employer contribution per active participant$2,179
Average account balance$32,853
Benefits paid to participants$1,270,788
Plan auditUnmodified (clean) audit opinion
AuditorKITTLE BRANAGAN & SARGENT
Plan history4
Yearassets · accounts · employer contribution
2025$7.5M · 227 accts · $316K emplr
2024$6.8M · 205 accts · $296K emplr
2023$5.7M · 208 accts · $279K emplr
2022$6.6M · 155 accts · $261K emplr
Administrative expenses, itemized · 2025
Recordkeeping & contract admin$3,713
Total administrative$3,713
The Butternut Mountain Farm -the Vermont Maple Sugar 401(k) match · 2025
Employer contribution per active participant$2,179
Median for plans this size$1,464
2025$2,179 per active participant
2024$2,098 per active participant
2023$2,007 per active participant
2022$2,287 per active participant

Butternut Mountain Farm -the Vermont Maple Sugar's 2025 employer contribution ran above the $1,464 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 2025 administrative ratio, against the median plan its size; fund expense ratios are extra. Compare any plan.

Service providers · 20252
COMPASS360 · Contract administrator$1,998

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

Administrative cost history4
2025$3,713 · 0.05%
2024$4,000 · 0.06%
2023$9,143 · 0.15%
2022$7,953 · 0.11%
Same employer
Similar plansManufacturing · Vermont
Rhino Foods, Inc. VT$10.9M · 0.69%
Tivoly, Inc. VT$8.0M · 0.49%
USA Brands, LLC VT$6.3M · 0.08%

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Source: U.S. Department of Labor, Form 5500 series, EIN 030281387 · Verify on EFAST2 · Amounts are as reported by the plan sponsor for the plan year shown.