Plan Ledger DOL Form 5500 · updated monthly

N & S Tractor Co.401(k)

N & S TRACTOR CO. 401(K) PROFIT SHARING PLAN AND TRUST · MERCED, CA · plan year 2025

Reported admin expense ratio · 2025
0.77%

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

N & S Tractor Co. reported $64,432 in plan administrative expenses for 2025: 0.77% of average plan assets, above the peer median. Employer contributions averaged $2,585 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.

The plan sits in the $1M–$10M size bracket, benchmarked here against 809 comparable plans and shown alongside other wholesale trade employers. By assets it is among the smaller plans on file in California (5,699th of 9,483), and 3,034th of 4,246 in wholesale trade. In 2025, employees put in $1.48 for every $1.00 the employer contributed.

Plan summary
Net assets, end of year$9,149,474
Participants with balances128
Active participants149
Employer contributions$385,210
Employee contributions$569,045
Employer contribution per active participant$2,585
Average account balance$71,480
Benefits paid to participants$487,332
Plan auditUnmodified (clean) audit opinion
AuditorSCOTT MILLER CPA AND ASSOCIATES,PC
Administrative expenses, itemized · 2025
Recordkeeping & contract admin$39,884
Investment management$24,548
Total administrative$64,432
The N & S Tractor Co. 401(k) match · 2025
Employer contribution per active participant$2,585
Median for plans this size$1,464

N & S Tractor Co.'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 · 20254
NAVIA BENEFIT SOLUTIONS, INC. · Plan administrator · Recordkeeping$10,266
JOHN HANCOCK LIFE INSURANCE COMPANY · Recordkeeping · Investment management$824
UBS FINANCIAL SERVICES INC · Investment advisory (participants)$15,747
LPL FINANCIAL LLC- RPCP · Investment advisory (participants)$8,801

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

Administrative cost history1
2025$64,432 · 0.77%
Same employer
Similar plansWholesale Trade · California
Key Code Media, Inc. CA$9.4M · 1.09%
Hatch Baby Inc CA$9.3M · 0.03%
Prime Wheel Corporation CA$9.2M · 0.02%
Rio Vista Ventures, LLC CA$9.1M · 0.01%
Worldwise Holdings, Inc. CA$9.1M · 0.47%
Blue Mountain Arts, Inc. CA$9.0M · 0.01%

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Source: U.S. Department of Labor, Form 5500 series, EIN 941665766 · Verify on EFAST2 · Amounts are as reported by the plan sponsor for the plan year shown.