Plan Ledger DOL Form 5500 · updated monthly

Western Partitions, Inc.401(k)

WESTERN PARTITIONS, INC. 401(K) PROFIT SHARING PLAN · WILSONVILLE, OR · plan year 2025

Reported admin expense ratio · 2025
0.15%

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

Western Partitions, Inc. reported $35,931 in plan administrative expenses for 2025: 0.15% of average plan assets, below the peer median. Employer contributions averaged $8,175 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 rose from 0.02% to 0.15%. The plan sits in the $10M–$50M size bracket, benchmarked here against 1,620 comparable plans and shown alongside other wholesale trade employers. By assets it is the 312th-largest of 1,021 plans among Oregon employers on file, and the 1,518th of 4,246 in wholesale trade. In 2025, the employer put in $1.25 for every $1.00 employees contributed themselves; active participation has grown from 162 to 206 since 2022.

Plan summary
Net assets, end of year$26,038,498
Participants with balances241
Active participants206
Employer contributions$1,684,063
Employee contributions$1,347,154
Employer contribution per active participant$8,175
Average account balance$108,044
Benefits paid to participants$1,958,212
Plan auditUnmodified (clean) audit opinion
AuditorAPRIO, LLP
Plan history4
Yearassets · accounts · employer contribution
2025$26.0M · 241 accts · $1.7M emplr
2024$22.0M · 214 accts · $1.6M emplr
2023$19.4M · 211 accts · $1.5M emplr
2022$15.7M · 198 accts · $1.5M emplr
Administrative expenses, itemized · 2025
Recordkeeping & contract admin$35,931
Total administrative$35,931
The Western Partitions, Inc. 401(k) match · 2025
Employer contribution per active participant$8,175
Median for plans this size$2,666
2025$8,175 per active participant
2024$8,667 per active participant
2023$8,494 per active participant
2022$9,241 per active participant

Western Partitions, Inc.'s 2025 employer contribution ran above the $2,666 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 · 20253
USI ADVISORS INC · Investment advisory (plan)$39,425
PREMIER RETIREMENT PLAN SERVICES · Contract administrator$15,235

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

Administrative cost history4
2025$35,931 · 0.15%
2024$39,471 · 0.19%
2023$3,868 · 0.02%
2022$3,742 · 0.02%
Same employer
Similar plansWholesale Trade · Oregon
Mlf Group LLC OR$37.0M · 0.22%
Walter E. Nelson Company OR$29.2M · 0.20%
Bridgewell Resources LLC OR$24.6M · 0.08%
Dr. Martens OR$23.7M · 0.26%
Pacific Coast Fruit Company OR$22.3M · 0.71%

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Source: U.S. Department of Labor, Form 5500 series, EIN 930655225 · Verify on EFAST2 · Amounts are as reported by the plan sponsor for the plan year shown.