Plan Ledger DOL Form 5500 · updated monthly

Cesar Castillo LLCDC plan

CESAR CASTILLO INC SAVING AND RETIREMENT PLAN · SAN JUAN, PR · plan year 2024

Reported admin expense ratio · 2024
0.02%

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

Cesar Castillo LLC reported $1,336 in plan administrative expenses for 2024: 0.02% of average plan assets, lower than ~75% of peers. Employer contributions averaged $241 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 0.04% to 0.02%. The plan sits in the $1M–$10M size bracket, benchmarked here against 18,840 comparable plans and shown alongside other retail trade employers. By assets it is among the smaller plans on file in PR (167th of 323), and 3,502nd of 5,215 in retail trade. In 2024, employees put in $5.37 for every $1.00 the employer contributed; active participation has grown from 239 to 300 since 2022.

Plan summary
Net assets, end of year$5,982,650
Participants with balances221
Active participants300
Employer contributions$72,440
Employee contributions$388,818
Employer contribution per active participant$241
Average account balance$27,071
Benefits paid to participants$44,178
Plan auditDisclaimer of opinion
AuditorNIGAGLIONI & RIVERA CARRERAS, CPA
Plan history3
Yearassets · accounts · employer contribution
2024$6.0M · 221 accts · $72K emplr
2023$5.1M · 197 accts · $21K emplr
2022$4.3M · 156 accts
Employer contributions to the Cesar Castillo LLC plan · 2024
Employer contribution per active participant$241
Median for plans this size$1,313
2024$241 per active participant
2023$77 per active participant

Cesar Castillo LLC's 2024 employer contribution ran below the $1,313 median for plans its size, in the bottom 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 · 20241
BPPR-POPULAR FIDUCIARY SERVICES · Trustee$1,358

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$1,336 · 0.02%
2023$1,250 · 0.03%
2022$1,725 · 0.04%
Same employer
Similar plansRetail Trade · PR
Hvph Motor Corp. PR$12.4M · 0.50%
Motorambar, Inc. PR$8.1M · 0.44%
Autokirei LLC PR$7.4M · 0.14%
Vph Motor Corp PR$5.4M · 0.46%
Rooms to Go PR$5.3M · 0.10%
Humberto Vidal, Inc. PR$4.6M · 0.69%

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Source: U.S. Department of Labor, Form 5500 series, EIN 660175629 · Verify on EFAST2 · Amounts are as reported by the plan sponsor for the plan year shown.