Plan Ledger DOL Form 5500 · updated monthly

Jcb Management Company LLC401(k)

JCB MANAGEMENT COMPANY LLC 401(K) PROFIT SHARING PLAN & TRUST · PHILADELPHIA, PA · plan year 2024

Reported admin expense ratio · 2024
1.48%

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

Jcb Management Company LLC reported $57,968 in plan administrative expenses for 2024: 1.48% of average plan assets, higher than ~90% of peers. Employer contributions averaged $252 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 1.94% to 1.48%. The plan sits in the $1M–$10M size bracket, benchmarked here against 18,840 comparable plans and shown alongside other accommodation & food services employers. By assets it is among the smaller plans on file in Pennsylvania (2,996th of 3,651), and the 999th of 2,240 in accommodation & food services. In 2024, employees put in $1.93 for every $1.00 the employer contributed; active participation has grown from 221 to 886 since 2022.

Plan summary
Net assets, end of year$4,119,138
Participants with balances114
Active participants886
Employer contributions$222,854
Employee contributions$429,760
Employer contribution per active participant$252
Average account balance$36,133
Benefits paid to participants$772,395
Plan auditUnmodified (clean) audit opinion
Plan history3
Yearassets · accounts · employer contribution
2024$4.1M · 114 accts · $223K emplr
2023$3.7M · 116 accts · $198K emplr
2022$3.1M · 93 accts · $156K emplr
Administrative expenses, itemized · 2024
Recordkeeping & contract admin$43,195
Audit (IQPA)$14,773
Total administrative$57,968
The Jcb Management Company LLC 401(k) match · 2024
Employer contribution per active participant$252
Median for plans this size$1,313
2024$252 per active participant
2023$264 per active participant
2022$706 per active participant

Jcb Management Company 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 · 20245
PRINCIPAL LIFE INSURANCE COMPANY · Contract administrator · Loan processing$30,098
CITRIN COOPERMAN & COMPANY · Accounting / audit$14,773
ORENDA RETIREMENT LLC · Contract administrator · Other services$13,126
MML INSURANCE AGENCY LLC · Other servicesindirect comp
MORNINGSTAR INVESTMENT MANAGEMENT L · Investment advisory (participants)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$57,968 · 1.48%
2023$44,773 · 1.32%
2022$69,899 · 1.94%
Similar plansAccommodation & Food Services · Pennsylvania
Crown American Associates PA$4.7M · 0.37%
Chickies and Petes Inc PA$4.6M · 0.76%
Srg, LLC PA$4.5M · 0.04%
Hana Group US, LLC PA$4.4M · 0.14%
Primo #1 in Produce, Inc. PA$4.1M · 0.35%
Serve U Brands, Inc. PA$3.8M · 0.69%
Isaac's Deli, Inc. PA$3.7M · 1.52%

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Source: U.S. Department of Labor, Form 5500 series, EIN 481291893 · Verify on EFAST2 · Amounts are as reported by the plan sponsor for the plan year shown.