| Provider | Service type | Compensation |
|---|---|---|
CKW FINANCIAL GROUP4+ years Service code 51 · EIN 27-1156797 | Investment Mgmt Fees | $170,482 |
PAMCAH ADMIN OFFICE2 years Filed as: PAMCAH ADMINISTRATIVE OFFICE Service code 14 · EIN 99-0110375 | Plan Administrator | $146,563 |
CONGRESS ASSET MANAGEMENT4+ years Service code 28 · EIN 04-2848965 | Investment Management | $128,015 |
PACIFIC INCOME ADVISORS4+ years Service code 28 · EIN 95-4067974 | Investment Management | $81,560 |
NUVEEN2 years Filed as: NWQ INVESTMENT MANAGEMENT COMPANY Service code 52 · EIN 04-3161875 | Indirect Investment Fees | $79,951 |
DODGE & COX4+ years Service code 28 · EIN 94-1441976 | Investment Management | $73,019 |
CENTRAL PACIFIC BANK4+ years Service code 19 · EIN 99-0309010 | Securities Custodian | $72,640 |
THE SEGAL COMPANY4+ years Filed as: SEGAL SELECT INSURANCE SERVICES Service code 53 · EIN 46-0619194 | Insurance Commissions | $53,775 |
Filed as: LEMKE CHINEN & TANAKA CPA INC. Service code 10 · EIN 99-0155373 | Accounting | $42,408 |
PACIFIC PROPERTY GROUP2 years Filed as: PACIFIC PROPERTY GROUP, INC. Service code 49 · EIN 20-8525112 | Other Services | $29,868 |
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 2 Lease in default | CLEVE AND LEVIN INC. | TENANT 720 IWILEI RD #326; BASE RENT $570/MO+CAM+UTILITIES+FEES+TAXES; EFF 3/1/10 | — | $0 |
| Part 3 Non-exempt transaction | SAMUEL FUJIKAWA | TRUSTEE IMPROPER TRAVEL EXPENSE REIMBURSEMENT | — | — |
Administrative expenses exceed $300 per participant per year - possible fee-review opportunity. (Recordkeeping / audit / legal; excludes investment management.)
Annual investment return is in the bottom quintile of the peer cohort.
Auditor signed off without reservation - the cleanest possible opinion.
| Metric | This plan | Peer set | Industry | Size |
|---|---|---|---|---|
| Avg account balance | $83,205 | $66,051+26.0% | $92,916-10.5% | $77,775+7.0% |
| Participation rate | 100.0% | 81.0%+19.0pp | 76.0%+24.0pp | 73.2%+26.8pp |
| Annual return | 4.11% | 20.69%-16.6pp | 109.45%-105.3pp | 32.58%-28.5pp |
| Employer contribution / active EE | $7,440 | $3,426+117.2% | $3,654+103.6% | $2,504+197.1% |
| Participant deferral / active EE | $0 | $3,013-100.0% | $4,238-100.0% | $3,966-100.0% |
| Admin fee / account holder | $348 | $148+135.1% | $5,796-94.0% | $100+247.3% |