Plan Ledger DOL Form 5500 · updated monthly

The Pokagon Gaming Authority D/B/A Four Winds Casino Resort401(k)

FOUR WINDS CASINO RESORT 401(K) RETIREMENT SAVINGS PLAN · NEW BUFFALO, MI · plan year 2024

Reported admin expense ratio · 2024
0.08%

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

The Pokagon Gaming Authority D/B/A Four Winds Casino Resort reported $79,310 in plan administrative expenses for 2024: 0.08% of average plan assets, below the peer median. Employer contributions averaged $1,231 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 0.081% to 0.077%. The plan sits in the $50M–$250M size bracket, benchmarked here against 10,352 comparable plans and shown alongside other arts, entertainment & recreation employers. By assets it is the 266th-largest of 2,619 plans among Michigan employers on file, and the 89th of 1,311 in arts, entertainment & recreation. In 2024, employees put in $2.92 for every $1.00 the employer contributed; active participation has grown from 2,325 to 2,650 since 2022.

Plan summary
Net assets, end of year$110,919,386
Participants with balances2,882
Active participants2,650
Employer contributions$3,262,004
Employee contributions$9,513,318
Employer contribution per active participant$1,231
Average account balance$38,487
Benefits paid to participants$9,264,548
Plan auditUnmodified (clean) audit opinion
Plan history3
Yearassets · accounts · employer contribution
2024$110.9M · 2,882 accts · $3.3M emplr
2023$94.7M · 2,835 accts · $2.9M emplr
2022$76.2M · 2,533 accts · $3.0M emplr
Administrative expenses, itemized · 2024
Recordkeeping & contract admin$79,310
Total administrative$79,310
The The Pokagon Gaming Authority D/B/A Four Winds Casino Resort 401(k) match · 2024
Employer contribution per active participant$1,231
Median for plans this size$3,635
2024$1,231 per active participant
2023$1,106 per active participant
2022$1,276 per active participant

The Pokagon Gaming Authority D/B/A Four Winds Casino Resort's 2024 employer contribution ran below the $3,635 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 · 20241
PRINCIPAL LIFE INSURANCE COMPANY · Contract administrator · Loan processing$79,310

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$79,310 · 0.08%
2023$82,627 · 0.10%
2022$65,090 · 0.08%
Same employer
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Greenwood Racing, Inc. PA$111.4M · 0.02%
Feld Entertainment, Inc. FL$107.6M · 0.14%

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Source: U.S. Department of Labor, Form 5500 series, EIN 680629973 · Verify on EFAST2 · Amounts are as reported by the plan sponsor for the plan year shown.