Retirement plan

DECKER COAL COMPANY 401(K) PLAN

Name: DECKER COAL COMPANY - DECKER COAL COMPANY 401(K) PLAN (2018) Form 5500
Creator: DECKER COAL COMPANY
License: https://www.dol.gov/general/disclaim
Keywords: Form 5500, ERISA, retirement plan, DECKER COAL COMPANY 401(K) PLAN, DECKER COAL COMPANY

DECKER COAL COMPANYEIN 47-0533731Plan #002PY 2018

12 LAKESHORE DRIVE - DECKER, MT 59025406-757-2613LinkedIn11-50 employeesmining & metals

Other plans on this EIN

1 filing

#001Retirement-$26.6M assets

Prospect flagsLow returnsRecently reached 100 employees

How to read this page

Total assets (EOY)

$5.7M

-10.9% from 2017

Total participants

131

+17.0% from 2017

Average account balance

$52,132

-21.4% from 2017

Annual return

-7.32%

-24.48 pp from 2017

Benchmarks

See 302 peers

Peer group

Industry21 - Mining, Quarrying, and Oil and Gas Extraction

Plan typeDefined contribution

Participants100-249

Cohort302 peers

Snapshot2018

Free accounts unlock saves, downloads, and 3-year history.

Analytics

Total assets (EOY)

Plan-year ending balance

$3.32M

Not enough data

1 years with asset history on file

Average account balance

Total assets / participants with a balance (line 6g)

$184K

Not enough data

1 years with per-participant data

Participants with account balance

Stacked by status: active / separated vested / retired or beneficiary. Total = line 6g.

Not enough data

1 years with headcount on file

Eligible Participants and Participation

Bars: eligible actives (line 6a). Line: derived rate = active employees with a balance / 6a.

163.6%

Not enough data

1 years with eligibility data

Contributions (total)

Employer and participant dollars contributed each year

$93K

Not enough data

1 years with contributions on file

Contributions per participant

Average employer and participant contribution per enrolled participant

$8K

Not enough data

1 years with per-participant contribution data

Asset flow

BOY + contributions + return - distributions = EOY

Year

Annual return

Diverging bars; negative years highlighted

+8.54%

Not enough data

1 years with return on file

Admin fee / account holder

Total admin expenses / participants with a balance (line 6g)

$60480

Not enough data

1 years with admin cost on file

Asset composition

Cash / stocks / bonds / mutual funds / real estate / loans over time

Not enough data

0 years with F_SCH_H allocation on file

Free accounts unlock saves, downloads, and 3-year history.

Service providers

Top 2 by compensation

Provider	Service type	Compensation
FIRST INTERSTATE WEALTH MANAGEMENT1 year Service code 99 401 NORTH 31ST ST · BILLINGS, MT 59101	Other Fees	$17,864
GREAT-WEST LIFE & ANNUITY INSURANCE1 year Service code 64 8515 EAST ORCHARD ROAD · GREENWOOD VILLAGE, CO 80111	Recordkeeping Fees	$189

Plan features & details

Pension benefit codes2E2F2G2J2T3D

Plan features

2E
Profit-sharing
Profit-sharing plan.
2F
ERISA section 404(c) plan
This plan or any part of it is intended to meet the conditions of 29 CFR 2550.404c-1 (shifting investment responsibility to participants).
2G
Total participant-directed account plan
Participants have the opportunity to direct the investment of all of the assets allocated to their individual accounts regardless of whether 29 CFR 2550.404c-1 is intended to be met.
2J
Code section 401(k) feature
Cash or deferred arrangement described in Code section 401(k) that is part of a qualified defined contribution plan under which employees may elect to defer part of their compensation or receive these amounts in cash.
2T
Default investment account
Total or partial participant-directed account plan where plan uses a default investment account for participants who fail to direct assets in their account.
3D
Pre-approved pension plan
A master prototype or volume submitter plan that is the subject of a favorable opinion or advisory letter from the IRS.

Opportunity flags

2 tripped

OpportunityLow returns
Annual investment return is in the bottom quintile of the peer cohort.
InformationalRecently reached 100 employees
Sponsor crossed the 100-balance-holder threshold in the most recent filing - large-plan audit requirement now applies.

Expense breakdown

Schedule H Part II

Admin total

$18K

$152 / participant

Contract admin$18K100.0%

% of EOY assets

0.315%

all-in expense ratio

Categories reported

1 / 9

subdivided buckets used

Audit opinion

Schedule H Part III

Disclaimer opinion

Auditor declined to express an opinion - usually a 103(a)(3)(C) limited-scope election.

Auditor firm: WSRP, LLP
Auditor EIN: 870517754
Audit fees: (not subdivided)
Opinion code: Disclaimer

Metric

This plan

Peer set

Industry

Size

Avg account balance

$52,132

$60,396-13.7%

$111,392-53.2%

$56,289-7.4%

Participation rate

82.4%

72.4%+9.9pp

78.9%+3.5pp

69.9%+12.5pp

Annual return

-7.32%

20.26%-27.6pp

-2.06%-5.3pp

-9.96%+2.6pp

Employer contribution / active EE

$1,960

$3,459-43.3%

$4,328-54.7%

$2,111-7.2%

Participant deferral / active EE

$4,790

$4,421+8.3%

$5,567-14.0%

$3,350+43.0%

Admin fee / account holder

$164

$610-73.1%

$12,266-98.7%

$521-68.5%

Provider

Service type

Compensation

FIRST INTERSTATE WEALTH MANAGEMENT1 year

Service code 99

401 NORTH 31ST ST · BILLINGS, MT 59101

Other Fees

$17,864

GREAT-WEST LIFE & ANNUITY INSURANCE1 year

Service code 64

8515 EAST ORCHARD ROAD · GREENWOOD VILLAGE, CO 80111

Recordkeeping Fees

$189

DECKER COAL COMPANY 401(K) PLAN

Summary metrics

Benchmarksi

Analytics

Service providersi

Plan features & details

Opportunity flagsi

Expense breakdowni

Audit opinioni

DECKER COAL COMPANY 401(K) PLAN

Summary metrics

Benchmarksi

Analytics

Service providersi

Plan features & details

Opportunity flagsi

Expense breakdowni

Audit opinioni

Benchmarks

Service providers

Opportunity flags

Expense breakdown

Audit opinion

Benchmarks

Service providers

Opportunity flags

Expense breakdown

Audit opinion