Plan Ledger DOL Form 5500 · updated monthly

Cossma, Inc.Profit-sharing plan

COSSMA, INC. RETIREMENT PLAN · CIDRA, PR · plan year 2024

Reported admin expense ratio · 2024
0.77%

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

Cossma, Inc. reported $105,634 in plan administrative expenses for 2024: 0.77% of average plan assets, higher than ~90% of peers. Employer contributions averaged $2,535 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 1.01% to 0.77%. The plan sits in the $10M–$50M size bracket, benchmarked here against 27,838 comparable plans and shown alongside other other services employers. By assets it is the 93rd-largest of 323 plans among PR employers on file, and the 1,297th of 3,341 in other services. In 2024, the employer put in $1.86 for every $1.00 employees contributed themselves; active participation has grown from 357 to 401 since 2022.

Plan summary
Net assets, end of year$14,841,804
Participants with balances417
Active participants401
Employer contributions$1,016,459
Employee contributions$546,508
Employer contribution per active participant$2,535
Average account balance$35,592
Benefits paid to participants$909,317
Plan auditDisclaimer of opinion
Plan history3
Yearassets · accounts · employer contribution
2024$14.8M · 417 accts · $1.0M emplr
2023$12.6M · 353 accts · $1.0M emplr
2022$9.8M · 387 accts · $880K emplr
Administrative expenses, itemized · 2024
Investment management$105,634
Total administrative$105,634
Employer contributions to the Cossma, Inc. plan · 2024
Employer contribution per active participant$2,535
Median for plans this size$2,416
2024$2,535 per active participant
2023$2,838 per active participant
2022$2,465 per active participant

Cossma, Inc.'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 · 20245
EMPOWER ADVISORY GROUP, LLC · Investment management$42,293
RSM ROC & COMPANY · Accounting / audit$12,600
PENSION ADMINISTRATORS GROUP, INC. · Contract administrator$1,895
INVESTMENT PLANNERS, INC.indirect comp

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$105,634 · 0.77%
2023$86,148 · 0.77%
2022$94,701 · 1.01%
Same employer
Similar plansOther Services · PR
Ricoh Puerto Rico, Inc. PR$23.7M · 0.04%
Empresas Berrios, Inc. PR$9.0M · 1.09%

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Source: U.S. Department of Labor, Form 5500 series, EIN 660434923 · Verify on EFAST2 · Amounts are as reported by the plan sponsor for the plan year shown.