Plan Ledger DOL Form 5500 · updated monthly

Wheeling Island Gaming, Inc.401(k)

DELAWARE NORTH COMPANIES GAMING AND ENTERTAINMENT INC. WEST VIRGINIA RETIREMENT SAVINGS PLAN · BUFFALO, NY · plan year 2024

Reported admin expense ratio · 2024
0.42%

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

Wheeling Island Gaming, Inc. reported $115,435 in plan administrative expenses for 2024: 0.42% of average plan assets, above the peer median. Employer contributions averaged $2,730 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 0.48% to 0.42%. The plan sits in the $10M–$50M size bracket, benchmarked here against 27,838 comparable plans and shown alongside other arts, entertainment & recreation employers. By assets it is the 2,022nd-largest of 5,648 plans among New York employers on file, and the 330th of 1,311 in arts, entertainment & recreation. In 2024, the employer put in $2.66 for every $1.00 employees contributed themselves; active participation has grown from 637 to 734 since 2022.

Plan summary
Net assets, end of year$28,657,888
Participants with balances955
Active participants734
Employer contributions$2,003,727
Employee contributions$752,298
Employer contribution per active participant$2,730
Average account balance$30,008
Benefits paid to participants$2,715,325
Plan auditUnmodified (clean) audit opinion
AuditorTRONCONI & SEGARRA & ASSOCIATES
Plan history3
Yearassets · accounts · employer contribution
2024$28.7M · 955 accts · $2.0M emplr
2023$26.1M · 1,130 accts · $2.0M emplr
2022$22.7M · 1,026 accts · $2.0M emplr
Administrative expenses, itemized · 2024
Recordkeeping & contract admin$104,935
Investment management$7,000
Audit (IQPA)$3,500
Total administrative$115,435
The Wheeling Island Gaming, Inc. 401(k) match · 2024
Employer contribution per active participant$2,730
Median for plans this size$2,416
2024$2,730 per active participant
2023$2,879 per active participant
2022$3,132 per active participant

Wheeling Island Gaming, Inc.'s 2024 employer contribution ran above the $2,416 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.

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 · 20242
JOHN HANCOCK RETIREMENT PLAN SVCS · Recordkeeping · Loan processing$104,935
MORGAN STANLEY SMITH BARNEY LLC · Other services · Investment advisory (plan)$7,000

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

Recordkeeper by year2
2024John Hancock
2023John Hancock

Looking for an account from a past job here? How to find an old 401(k).

Administrative cost history3
2024$115,435 · 0.42%
2023$121,092 · 0.50%
2022$119,713 · 0.48%
Similar plansArts, Entertainment & Recreation · New York
New York Road Runners, Inc. NY$27.6M · 0.01%
Chelsea Piers L.P. NY$25.4M · 0.06%

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Source: U.S. Department of Labor, Form 5500 series, EIN 161333214 · Verify on EFAST2 · Amounts are as reported by the plan sponsor for the plan year shown.