Plan Ledger DOL Form 5500 · updated monthly

C & D Lumber Co., LLC401(k)

C & D LUMBER COMPANY EMPLOYEE RETIREMENT PLAN · RIDDLE, OR · plan year 2023

Reported admin expense ratio · 2023
0.38%

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

C & D Lumber Co., LLC reported $30,864 in plan administrative expenses for 2023: 0.38% of average plan assets, below the peer median. Employer contributions averaged $931 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 has held roughly steady near 0.38%. The plan sits in the $1M–$10M size bracket, benchmarked here against 22,307 comparable plans and shown alongside other manufacturing employers. By assets it is among the smaller plans on file in Oregon (597th of 1,021), and 9,298th of 13,661 in manufacturing. In 2023, employees put in $4.03 for every $1.00 the employer contributed; active participation has grown from 79 to 92 since 2022.

Plan summary
Net assets, end of year$8,856,405
Participants with balances146
Active participants92
Employer contributions$85,610
Employee contributions$344,827
Employer contribution per active participant$931
Average account balance$60,660
Benefits paid to participants$107,229
Plan auditUnmodified (clean) audit opinion
AuditorWICKS EMMETT LLP
Plan history3
Yearassets · accounts · employer contribution
2024$0 · $34K emplr
2023$8.9M · 146 accts · $86K emplr
2022$7.4M · 139 accts · $334K emplr
Administrative expenses, itemized · 2023
Recordkeeping & contract admin$11,865
Investment management$15,034
Total administrative$30,864
The C & D Lumber Co., LLC 401(k) match · 2023
Employer contribution per active participant$931
Median for plans this size$1,308
2023$931 per active participant
2022$4,233 per active participant

C & D Lumber Co., LLC's 2023 employer contribution ran below the $1,308 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 2023 administrative ratio, against the median plan its size; fund expense ratios are extra. Compare any plan.

Service providers · 20232
THE VANGUARD GROUP, INC. · Recordkeeping · Loan processing$14,810
RAYMOND JAMES FINANCIAL · Investment advisory (participants) · Investment advisory (plan)$15,034

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

Administrative cost history3
2024Not separately reported
2023$30,864 · 0.38%
2022$29,927 · 0.37%
Similar plansManufacturing · Oregon
Bullseye Glass Co. OR$9.0M · 0.42%
Journal Graphics, Inc. OR$8.9M · 0.09%
Epic Aircraft LLC OR$8.9M · 0.57%
Richardson Sports Inc. OR$8.9M · 0.18%
Microtec Inc OR$8.8M · 0.21%
Douglas County, Inc. OR$8.8M · 0.48%

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Source: U.S. Department of Labor, Form 5500 series, EIN 854353395 · Verify on EFAST2 · Amounts are as reported by the plan sponsor for the plan year shown.