New York › Other services › 500 to 999 participants
Form 5500 statement · plan year 1 Jan 2024 to 31 Dec 2024
Girl Scouts of the USA Retirement Plan
Sponsored by Girl Scouts of the USA, New York, NY
Form 5500 information is as filed by the plan administrator with the Department of Labor and may be amended. Figures reflect the plan year shown, not current balances. Form 5500 contains no individual account balances. Look up the original filing at EFAST2.
Girl Scouts of the USA of New York, New York sponsors Girl Scouts of the USA Retirement Plan, a defined benefit pension plan. Its Form 5500 for the plan year ending 31 Dec 2024 shows 765 participants (30 active) and $80.0M in net assets.
Net assets came to $104,622 per participant, above the $86,583 median for defined benefit plans with 500 to 999 participants and below the $110,377 median for defined benefit plans in other services. The figure is an average across everyone in the plan, including former employees with small balances; Form 5500 holds no individual account data.
Employer contributions were $1.4M for the year ($46,667 per active participant) and benefits paid were $7.6M. In a defined benefit plan the employer's contribution follows funding rules rather than a match formula, so it can swing widely from year to year.
Schedule C lists 11 service provider organisations paid $5,000 or more, with reported compensation of $435K: $568 per participant, well above the same-size median of $377. Administrative expenses charged to the plan were $526K. Schedule C does not capture every cost: fees netted from fund returns and fees the employer pays directly are outside it.
Across the filings on record, net assets went from $74.1M in 2009 to $80.0M in 2024 (up 8%), and participants from 1,047 to 765 (down 27%).
The independent accountant's opinion on the financial statements was unmodified (unqualified), from an audit whose scope was limited under ERISA section 103(a)(3)(C) to exclude investment information certified by a bank or insurer.
Compared with similar plans
| Measure | This plan | Same size | Same industry | All US DB plans |
|---|---|---|---|---|
| Net assets per participant | $104,622 | $86,583 | $110,377 | $86,221 |
| Employer contributions per active participant | $46,667 | $10,758 | $13,001 | $10,244 |
| Schedule C compensation per participant | $568 | $377 | $486 | $344 |
| Schedule C compensation, share of net assets | 0.54% | 0.48% | 0.44% | 0.42% |
| Administrative expenses per participant | $688 | $591 | $662 | $527 |
Peer columns are medians for plan year 2024 across defined benefit plans with 100 or more participants: 500 to 999 participants (873 plans), other services (226) and all US plans (5,308). Fee medians cover plans that report an amount.
Trend by plan year
| Plan year | Participants | Net assets | Per participant | Employer contributions | Participant contributions | Schedule C compensation |
|---|---|---|---|---|---|---|
| 2024 | 765 | $80.0M | $104,622 | $1.4M | — | $435K |
| 2023 | 786 | $85.9M | $109,312 | $1.3M | $0 | $467K |
| 2022 | 796 | $84.9M | $106,672 | $3.9M | — | $514K |
| 2021 | 821 | $113M | $137,526 | $3.9M | — | $488K |
| 2020 | 840 | $112M | $133,090 | $3.9M | — | $492K |
| 2019 | 883 | $99.5M | $112,724 | $1.4M | — | $458K |
| 2018 | 909 | $90.3M | $99,358 | $6.4M | — | $529K |
| 2017 | 936 | $96.4M | $103,009 | $4.3M | — | $416K |
| 2016 | 948 | $89.0M | $93,927 | $3.5M | — | $473K |
| 2015 | 975 | $87.6M | $89,891 | $3.9M | — | $540K |
| 2014 | 1,111 | $102M | $91,608 | $3.9M | — | $502K |
| 2013 | 1,007 | $94.9M | $94,193 | $3.5M | — | $273K |
| 2012 | 1,026 | $94.0M | $91,658 | $3.5M | — | $342K |
| 2011 | 1,068 | $86.8M | $81,228 | $3.7M | — | $457K |
| 2010 | 1,048 | $86.5M | $82,555 | $9.4M | — | $378K |
| 2009 | 1,047 | $74.1M | $70,812 | $4.0M | — | $421K |
Years in which the plan filed the full Form 5500 with 100 or more participants, from 2009. Plan year is the year in which the plan year began.
Statement for the year
- Net assets, beginning of year$85,919,263
- Employer contributions$1,400,000
- Participant contributions—
- Rollovers and other contributions—
- Total contributions$1,400,000
- Total income, including investment results$2,228,510
- Benefits paid$7,586,159
- Administrative expenses$526,114
- Total expenses$8,112,273
- Net income−$5,883,763
- Net transfers$0
- Net assets, end of year$80,035,500
Participants
- Active participants30
- Retired or separated, receiving benefits514
- Retired or separated, entitled to future benefits191
- Total participants, end of year765
Fees and service providers
| Organisation | Services reported | Direct | Indirect |
|---|---|---|---|
| Willis Towers Watson US LLC | Actuarial; Recordkeeping and information management; Consulting (general) | $115,835 | $0 |
| The Bank of New York Mellon | Custodial (securities); Trustee (bank, trust company, or similar financial institution) | $91,272 | $0 |
| Nepc, LLC | Consulting (pension) | $73,534 | $0 |
| Prudential Trust Company | Investment management | $39,835 | $0 |
| Fiam Group Trust for Employee Benes | Investment management | $39,030 | $0 |
| Income Research & Management | Investment management | $22,677 | $0 |
| Baker Tilly US, LLP | Accounting (including auditing) | $22,050 | $0 |
| Barrow Hanley | Investment management | $13,382 | $0 |
| Metropolitan Life Insurance Company | Investment management | $11,819 | $0 |
| T Rowe Price | Trustee (bank, trust company, or similar financial institution); Trustee (discretionary); Investment management | $3,800 | $0 |
| State Street Global Advisors | Investment management; Custodial (securities) | $1,595 | $0 |
Schedule C, Part I line 2: providers that received $5,000 or more, with the form's own service codes. Individuals named on Schedule C (plan employees, individual trustees) are never shown and their compensation is excluded. Eligible indirect compensation disclosed by formula carries no dollar amount. See how to read Schedule C fees.
Administrative expenses on Schedule H
- Investment advisory and management fees$211,415
- Trustee and custodial fees$91,272
- Other administrative expenses$85,542
- Recordkeeping fees$74,585
- Actuarial fees$41,250
- IQPA audit fees$22,050
- Total administrative expenses$526,114
Investment structure
Assets at year end by Schedule H category. The form shows the kind of vehicle holding the money, not the funds on the menu.
- Common/collective trusts$31.5M · 39.3%
- U.S. Government securities$23.5M · 29.3%
- 103-12 investment entities$15.0M · 18.7%
- Registered investment companies (mutual funds)$5.3M · 6.6%
- Corporate debt instruments$2.2M · 2.8%
- Receivables$1.4M · 1.8%
- Cash (interest and non-interest bearing)$1.2M · 1.5%
- Insurance company general account$16K · 0.0%
- Corporate stocks$16K · 0.0%
- Other investments$12K · 0.0%
Audit and compliance answers, as filed
- Accountant's opinionUnmodified (unqualified)
- Audit scope limited under ERISA section 103(a)(3)(C)Yes
- Accounting firmBaker Tilly US, LLP
- Participant contributions reported as transmitted lateNo
- Covered by a fidelity bondYes, $2,500,000
- Blackout period during the year—
These are the plan administrator's own answers on Schedule H, Part IV. A reported late transmittal is the filer's disclosure of a timing lapse, usually corrected through the Department of Labor's voluntary program; the amount is the total involved, not a loss.
Plan characteristics
1ABenefits are primarily pay related1IFrozen plan
Codes entered on Form 5500 line 8a, with the labels from the official instructions. Business code 813000: Religious, Grantmaking, Civic, Professional, & Similar Organizations (including condominium and homeowners associations).
Other plans of Girl Scouts of the USA
| Plan | Participants | Net assets |
|---|---|---|
| National Girl Scout Council Retirement Plan | 6,669 | $430M |
| Girl Scouts of the United States of America 401(k) Plan | 730 | $75.9M |
Similar plans in New York
| Plan | Sponsor | Participants | Net assets | Per participant |
|---|---|---|---|---|
| Communications Workers Local 1109 Pension Fund | Local 1109 Pension Fund | 901 | $27.2M | $30,221 |
| Retirement and Pension Plan for Officers & Employees of the Nycdcc and Related Organizations | BD Trustees Ret and Pension Plan for Officers and | 656 | $105M | $160,048 |
| The Children's Aid Society Retirement Plan | The Children's Aid Society | 1,051 | $84.7M | $80,547 |
| Civil Service Employees Association, Inc. Pension Plan | Civil Service Employees Association | 584 | $208M | $355,581 |
| Liquor Salesmens Union Local 2 Pension Fund | Board of Trustees of the Liquor Salesmens Union Local 2 Pension Fund | 1,053 | $78.5M | $74,539 |
| Monro, Inc. Pension Plan | Monro, Inc. | 576 | $16.6M | $28,789 |
Defined benefit plans in other services closest in size.
Questions and answers
How big is Girl Scouts of the USA Retirement Plan?
765 participants at the end of the plan year ending 31 Dec 2024, of whom 30 were active employees, with net assets of $80,035,500. Among defined benefit plans that places it in the 500 to 999 participants band, which held 873 plans in plan year 2024.
What does Girl Scouts of the USA contribute per participant?
The filing reports $1,400,000 in employer contributions for the year, which is $46,667 per active participant; the median for plans of the same type and size was $10,758 in plan year 2024. Form 5500 reports the total only. It does not state the match formula, and the per-participant figure is an average, not any one person's contribution.
What fees does the plan pay and how do they compare?
Schedule C reports $434,829 in compensation to service provider organisations, $568 per participant or 0.54% of net assets. The same-size median among plans reporting any Schedule C compensation was $377 per participant. Administrative expenses on Schedule H were $526,114. Investment costs deducted inside mutual funds and other pooled vehicles are not itemised on Form 5500, so these figures are a floor rather than a full cost.
Who runs the plan?
The sponsor is Girl Scouts of the USA. Recordkeeping or administration: Willis Towers Watson US LLC. Investment advisory or management: Prudential Trust Company, Fiam Group Trust for Employee Benes and Income Research & Management. Trustee or custodian: The Bank of New York Mellon, T Rowe Price and State Street Global Advisors. The financial statements were audited by Baker Tilly US, LLP. Form 5500 also names the plan administrator's signer and other individuals; this site publishes organisations only.
Was the audit opinion unqualified?
The filing reports an unmodified (unqualified) opinion from a limited-scope audit, in which the accountant did not audit investment information certified by a bank or insurance company. Unmodified (formerly "unqualified") is the standard clean opinion.
How current is this, and does it show my balance?
This is the Form 5500 for the plan year 1 Jan 2024 to 31 Dec 2024, received by the Department of Labor on 7 Oct 2025. Filings are due seven months after the plan year ends, or nine and a half with an extension, so the public record always runs a year or more behind. It contains plan-level totals only: no individual balances, contributions or names of participants exist in the data.
Provenance
Source: U.S. Department of Labor, Employee Benefits Security Administration, Form 5500 research files (Form 5500, Schedule H, Schedule C) for plan years 2009 to 2025, public domain, with filings received through 24 Aug 2026. This page shows the latest filing on record for EIN 13-1624016, plan 001, received 7 Oct 2025; an amended filing replaces it at the next build. Medians and percentiles are computed by this site; see the methodology. Report an error through corrections.