| Broker | Address | Carrier | Commissions | Fees | Total comp | % of premium |
|---|---|---|---|---|---|---|
| COWDEN ASSOCIATES INC3 Filed as: COWDEN ASSOCIATES, INC. | 4 GATEWAY CENTER, 444 LIBERTY AVE PITTSBURGH, PA 15222 | GUARDIAN LIFE INSURANCE COMPANY OF AMERICA | $16K | — | $16K | 5.75% |
| M. SUZANNE TRACEY & ASSOCIATES3 Filed as: M SUZANNE TRACEY AND ASSOCIATES | 1190 BUCKNELL DR MONROEVILLE, PA 15146 | GUARDIAN LIFE INSURANCE COMPANY OF AMERICA | $7K | — | $7K | 2.41% |
| TAMMY A MORGART3 Filed as: TAMMY A. MORGART | 13347 DEAN DRIVE NORTH HUNTINGDON, PA 15642 | COLONIAL LIFE & ACCIDENT INSURANCE COMPANY | $8K | $153 | $9K | 5.54% |
| M. SUZANNE TRACEY & ASSOCIATES3 | 1190 BUCKNELL DRIVE MONROEVILLE, PA 15146 | COLONIAL LIFE & ACCIDENT INSURANCE COMPANY | $5K | — | $5K | 3.38% |
| COWDEN ASSOCIATES INC3 Filed as: COWDEN ASSOCIATES | FOUR GATEWAY CENTER PITTSBURGH, PA 15222 | COLONIAL LIFE & ACCIDENT INSURANCE COMPANY | $2K | — | $2K | 1.36% |
| TIMOTHY J SLATER3 | 466 CARNEGIE DRIVE PITTSBURGH, PA 15243 | COLONIAL LIFE & ACCIDENT INSURANCE COMPANY | $1K | $139 | $1K | 0.93% |
| SARA MARIE BRYER3 | 1201 CLARIDGE ELLIOT ROAD JEANNETTE, PA 15644 | COLONIAL LIFE & ACCIDENT INSURANCE COMPANY | $333 | $30 | $363 | 0.23% |
| LISA M BRYER3 | 2135 RIDGE ROAD GREENSBURG, PA 15601 | COLONIAL LIFE & ACCIDENT INSURANCE COMPANY | $173 | — | $173 | 0.11% |
| Provider | Services | Address | Compensation |
|---|---|---|---|
| COWDEN ASSOCIATES, INC EIN 25-1750131 CONSULTANT | Consulting (general) Service code 16 | — | $43K |
| DICLAUDIO & KRAMER, LLC EIN 27-0889793 NONE | Accounting (including auditing) Service code 10 | — | $33K |
| J.A. TAMSULA, INC. EIN 01-0734478 NONE | Recordkeeping and information management (computing, tabulating, data processing, etc.) Service code 15 | — | $24K |
| STEPHEN J. O'BRIEN & ASSOCIATES,LLC EIN 81-5178933 NONE | Legal Service code 29 | — | $19K |
| HUMAN RESOURCES AMERICA, INC NONE | Consulting (general) Service code 16 | P.O. BOX 8 HOUSTON, PA 15342 | $6K |
| PNC BANK EIN 25-1197336 NONE | Custodial (securities); Float revenue Service code 19 | — | $6K |
Benefits declared on the Form 5500 main form (✓ = also has a Schedule A insurance contract; otherwise the benefit is funded out of plan assets or via a Schedule C TPA).
The plan reports several different headcounts depending on which form you read. Each one measures a different slice of the population.
| Active participants | 416 | Currently employed and enrolled or eligible. |
| Retired/separated still receiving benefits | 82 | Continuation coverage (COBRA, retiree health). |
| Retired/separated still eligible | 22 | Vested but not currently using benefits. |
| Total participants (= "Plan participants" tile) | 520 | Active + retired/separated + beneficiaries. No dependents. |
| Coverage | Top carrier | Persons covered EOY | Premium |
|---|---|---|---|
| Health (medical)(2 contracts, 2 carriers) | HIGHMARK INC. | 596 | $3.9M |
| Dental(2 contracts, 2 carriers) | GUARDIAN LIFE INSURANCE COMPANY OF AMERICA | 442 | $380K |
| Vision(2 contracts, 2 carriers) | GUARDIAN LIFE INSURANCE COMPANY OF AMERICA | 442 | $300K |
| Life insurance(2 contracts, 2 carriers) | GUARDIAN LIFE INSURANCE COMPANY OF AMERICA | 442 | $438K |
| Short-term disability | COLONIAL LIFE & ACCIDENT INSURANCE COMPANY | 69 | $154K |
| Long-term disability | COLONIAL LIFE & ACCIDENT INSURANCE COMPANY | 69 | $154K |
| Prescription drug | HIGHMARK INC. | 630 | $877K |
| Persons covered (= "Persons covered" tile) | Max across the rows above | 630 | — |
Why the numbers differ. Form 5500 line 6 counts employees + retirees + beneficiaries; no dependents. Schedule A persons-covered counts everyone enrolled, including spouses and children, so it usually exceeds line 6 by 30-60% on a working-age workforce. The medical row is normally the broadest single line because it has the highest take-up; dental/vision/life often dip below it. Stop-loss / reinsurance contracts sometimes report the carrier's full underwriting pool rather than this filer's headcount; the row is shown for transparency but shouldn't be read as "people in this plan."
Primary broker changed. Recently changed advisors; vulnerable to a second-look pitch or hostile takeover.
Broker comp is under 1% of premium on a >$1M plan. Plan may be flying solo or paying a flat fee — consultant sales target.
Premium per covered life exceeds 2× the peer median for this NAICS + size cohort. Either richly-funded plan or struggling with a bad rate.