| Provider | Service type | Compensation |
|---|---|---|
CKW FINANCIAL GROUP3+ years Service code 51 · EIN 27-1156797 | Investment Mgmt Fees | $165,530 |
PACIFIC INCOME ADVISORS3+ years Service code 28 · EIN 95-4067974 | Investment Management | $139,664 |
PAMCAH ADMIN OFFICE1 year Filed as: PAMCAH ADMINISTRATIVE OFFICE Service code 14 · EIN 99-0110375 | Plan Administrator | $135,991 |
CONGRESS ASSET MANAGEMENT3+ years Service code 28 · EIN 04-2848965 | Investment Management | $115,903 |
NUVEEN1 year Filed as: NWQ INVESTMENT MANAGEMENT COMPANY Service code 51 · EIN 04-3161875 | Investment Mgmt Fees | $81,771 |
CENTRAL PACIFIC BANK3+ years Service code 19 · EIN 99-0309010 | Securities Custodian | $72,257 |
DODGE & COX3+ years Service code 28 · EIN 94-1441976 | Investment Management | $70,693 |
Filed as: LEMKE CHINEN & TANAKA CPA INC. Service code 10 · EIN 99-0155373 | Accounting | $40,314 |
PACIFIC PROPERTY GROUP1 year Filed as: PACIFIC PROPERTY GROUP, INC. Service code 49 · EIN 20-8525112 | Other Services | $28,321 |
THE SEGAL COMPANY3+ years Service code 16 · EIN 94-1503999 | Consulting | $25,863 |
Counterparties on defaulted loans (Part 1), defaulted leases (Part 2), and non-exempt prohibited transactions (Part 3). Presence of any row warrants fiduciary review.
| Category | Counterparty | Relationship / Terms | Address | Amount |
|---|---|---|---|---|
| Part 3 Non-exempt transaction | SAMUEL FUJIKAWA | TRUSTEE IMPROPER TRAVEL EXPENSE REIMBURSEMENTS | — | — |
| Part 3 Non-exempt transaction | MARK SUZUKI | TRUSTEE IMPROPER TRAVEL EXPENSE REIMBURSEMENT | — | — |
Administrative expenses exceed $300 per participant per year - possible fee-review opportunity. (Recordkeeping / audit / legal; excludes investment management.)
Plan reported the discovery of a loss from fraud or dishonesty.
Auditor signed off without reservation - the cleanest possible opinion.
| Metric | This plan | Peer set | Industry | Size |
|---|---|---|---|---|
| Avg account balance | $81,699 | $60,396+35.3% | $83,831-2.5% | $75,289+8.5% |
| Participation rate | 100.0% | 80.7%+19.3pp | 76.1%+23.9pp | 72.4%+27.6pp |
| Annual return | 8.37% | 3.84%+4.5pp | 850.99%-842.6pp | -0.04%+8.4pp |
| Employer contribution / active EE | $7,079 | $3,343+111.8% | $3,631+95.0% | $2,405+194.4% |
| Participant deferral / active EE | $0 | $2,922-100.0% | $4,082-100.0% | $3,739-100.0% |
| Admin fee / account holder | $370 | $141+162.0% | $5,479-93.2% | $102+261.7% |