Plan Ledger DOL Form 5500 · updated monthly

J & S Kidswear, Inc. D/B/A Denny's Childrens Wear401(k)

DENNY'S CHILDRENS WEAR 401(K) RETIREMENT PLAN · PLAINVIEW, NY · plan year 2024

Employer contribution per participant · 2024
$859

J & S Kidswear, Inc. D/B/A Denny's Childrens Wear's 2024 Form 5500 did not separately report plan administrative expenses, which is common where recordkeeping is paid through investment revenue-sharing or a master trust. The plan held $10,698,544 across 83 participant accounts, with employer contributions averaging $859 per active participant. See methodology for what Form 5500 does and doesn't capture.

The plan sits in the $1M–$10M size bracket, benchmarked here against 18,840 comparable plans and shown alongside other wholesale trade employers. By assets it is among the smaller plans on file in New York (3,519th of 5,648), and 2,825th of 4,246 in wholesale trade. In 2024, employees put in $2.37 for every $1.00 the employer contributed; active participation has grown from 129 to 171 since 2022.

Plan summary
Net assets, end of year$10,698,544
Participants with balances83
Active participants171
Employer contributions$146,847
Employee contributions$348,210
Employer contribution per active participant$859
Average account balance$128,898
Benefits paid to participants$422,523
Plan auditUnmodified (clean) audit opinion
AuditorDINOWITZ & BOVE
Plan history3
Yearassets · accounts · employer contribution
2024$10.7M · 83 accts · $147K emplr
2023$9.2M · 85 accts · $118K emplr
2022$7.6M · 72 accts · $104K emplr
The J & S Kidswear, Inc. D/B/A Denny's Childrens Wear 401(k) match · 2024
Employer contribution per active participant$859
Median for plans this size$1,313
2024$859 per active participant
2023$669 per active participant
2022$809 per active participant

J & S Kidswear, Inc. D/B/A Denny's Childrens Wear's 2024 employer contribution ran below the $1,313 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.

Service providers · 20241
CAPITAL GROUP RETIREMENT PLAN SVCS. · Trustee (directed) · Other services$994

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
2023Not separately reported
2022Not separately reported
Similar plansWholesale Trade · New York
Api Industries, Inc. NY$11.2M · 0.22%
Boots Retail USA, Inc. NY$10.8M · 0.57%
McCraith Beverages, Inc. NY$10.6M · 0.12%
Republic Clothing Corp. NY$10.3M · 0.42%
Felix Storch Inc. NY$10.3M · 0.65%

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Source: U.S. Department of Labor, Form 5500 series, EIN 030510304 · Verify on EFAST2 · Amounts are as reported by the plan sponsor for the plan year shown.