Plan Ledger DOL Form 5500 · updated monthly

Directive Consulting401(k)

FORUS 401(K) · IRVINE, CA · plan year 2025

Reported admin expense ratio · 2025
0.48%

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

Directive Consulting reported $20,393 in plan administrative expenses for 2025: 0.48% of average plan assets, below the peer median. Employer contributions averaged $4,046 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 0.54% to 0.48%. The plan sits in the $1M–$10M size bracket, benchmarked here against 809 comparable plans and shown alongside other professional & technical services employers. By assets it is among the smaller plans on file in California (7,088th of 9,483), and 9,906th of 11,654 in professional & technical services. In 2025, employees put in $2.30 for every $1.00 the employer contributed; active participation has shrunk from 87 to 58 since 2022.

Plan summary
Net assets, end of year$4,726,571
Participants with balances140
Active participants58
Employer contributions$234,647
Employee contributions$539,271
Employer contribution per active participant$4,046
Average account balance$33,761
Benefits paid to participants$585,425
Plan auditUnmodified (clean) audit opinion
Plan history4
Yearassets · accounts · employer contribution
2025$4.7M · 140 accts · $235K emplr
2024$3.7M · 116 accts · $199K emplr
2023$3.2M · 147 accts · $268K emplr
2022$2.3M · 195 accts · $354K emplr
Administrative expenses, itemized · 2025
Recordkeeping & contract admin$20,393
Total administrative$20,393
The Directive Consulting 401(k) match · 2025
Employer contribution per active participant$4,046
Median for plans this size$1,464
2025$4,046 per active participant
2024$4,617 per active participant
2023$5,357 per active participant
2022$4,066 per active participant

Directive Consulting's 2025 employer contribution ran above the $1,464 median for plans its size, placing it in the top 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 2025 administrative ratio, against the median plan its size; fund expense ratios are extra. Compare any plan.

Service providers · 20252
AT RETIREMENT SERVICES, LLC · Claims processing · Recordkeeping$6,642
FORUSALL, INC. · Contract administrator · Investment advisory (plan)$13,751

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

Recordkeeper by year3
2025AT RETIREMENT SERVICES, LLC
2024AT RETIREMENT SERVICES, LLC
2023AT RETIREMENT SERVICES, LLC

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Administrative cost history4
2025$20,393 · 0.48%
2024$22,731 · 0.66%
2023$20,166 · 0.74%
2022$10,112 · 0.54%
Similar plansProfessional & Technical Services · California
Modern Animal, Inc CA$4.9M · 0.67%
Ranker, Inc CA$4.8M · 0.09%
Healthypets Inc. CA$4.7M · 0.82%
Advertise Purple, Inc. CA$4.7M · 1.00%
Tata Elxsi LTD CA$4.7M · 0.47%
Curri Inc. CA$4.7M · 0.68%

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Source: U.S. Department of Labor, Form 5500 series, EIN 471848192 · Verify on EFAST2 · Amounts are as reported by the plan sponsor for the plan year shown.