| Provider | Service type | Compensation |
|---|---|---|
CONGRESS ASSET MANAGEMENT5+ years Service code 28 · EIN 04-2848965 | Investment Management | $161,468 |
CKW FINANCIAL GROUP5+ years Service code 51 · EIN 27-1156797 | Investment Mgmt Fees | $155,548 |
PAMCAH ADMIN OFFICE3 years Filed as: PAMCAH ADMINISTRATIVE OFFICE Service code 14 · EIN 99-0110375 | Plan Administrator | $150,465 |
CENTRAL PACIFIC BANK5+ years Service code 19 · EIN 99-0309010 | Securities Custodian | $84,433 |
PACIFIC INCOME ADVISORS5+ years Service code 51 · EIN 95-4067974 | Investment Mgmt Fees | $81,765 |
DODGE & COX5+ years Service code 28 · EIN 94-1441976 | Investment Management | $74,924 |
NUVEEN3 years Filed as: NWQ INVESTMENT MANAGEMENT COMPANY Service code 52 · EIN 04-3161875 | Indirect Investment Fees | $62,615 |
Filed as: LEMKE CHINEN & TANAKA CPA INC. Service code 10 · EIN 99-0155373 | Accounting | $42,670 |
THE SEGAL COMPANY5+ years Service code 11 · EIN 94-1503999 | Actuarial | $37,949 |
TRUCKER HUSS3 years Service code 29 · EIN 94-3216063 | Legal | $21,125 |
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 & LEVIN, INC | TENANT 720 IWILEI RD #326; BASE RENT $570/MO+CAM+UTILITIES+FEES+TAXES; EFF 3/1/10 | — | $0 |
| Part 2 Lease in default | UNIGROUP WHOLESALE, INC. | TENANT 720 IWILEI RD #305/308/311; BASE RENT $2,385/MO+CAM+UTILITIES+FEES+TAXES; EFF 2/17; AMENDED 10/17 & 2/18 | — | $0 |
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 | $84,169 | $81,719+3.0% | $101,275-16.9% | $90,274-6.8% |
| Participation rate | 100.0% | 80.7%+19.3pp | 75.8%+24.2pp | 73.4%+26.6pp |
| Annual return | 2.43% | 337.64%-335.2pp | 46.46%-44.0pp | 53.97%-51.5pp |
| Employer contribution / active EE | $8,290 | $3,622+128.9% | $3,660+126.5% | $2,523+228.5% |
| Participant deferral / active EE | $0 | $3,310-100.0% | $4,370-100.0% | $4,231-100.0% |
| Admin fee / account holder | $346 | $162+113.6% | $5,948-94.2% | $114+203.2% |