New Jersey › Other services › 250 to 499 participants
Form 5500 statement · plan year 1 Jan 2025 to 31 Dec 2025
Composition Roofers #4 Annuity Fund
Sponsored by Composition Roofers Local #4 Annuity Fund, Parsippany, NJ
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.
Composition Roofers Local #4 Annuity Fund of Parsippany, New Jersey sponsors Composition Roofers #4 Annuity Fund, a profit-sharing plan. Its Form 5500 for the plan year ending 31 Dec 2025 shows 276 participants (156 active) and $21.3M in net assets. It is a multiemployer plan, maintained under collective bargaining agreements with more than one employer.
Net assets came to $79,082 per participant in plan year 2024, well above the $48,746 median for defined contribution plans with 250 to 499 participants and well above the $40,686 median for defined contribution 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.
The employer contributed $624K during the year, or $4,000 per active participant against a same-size median of $2,017; participants contributed —. Benefits paid out totalled $1.7M.
Schedule C lists 4 service provider organisations paid $5,000 or more, with reported compensation of $80K: $289 per participant, well above the same-size median of $141. Administrative expenses charged to the plan were $124K. 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 $22.9M in 2009 to $21.3M in 2025 (down 7%), and participants from 380 to 276 (down 27%).
The independent accountant's opinion on the financial statements was unmodified (unqualified).
Compared with similar plans
| Measure, plan year 2024 | This plan | Same size | Same industry | All US DC plans |
|---|---|---|---|---|
| Net assets per participant | $79,082 | $48,746 | $40,686 | $53,102 |
| Employer contributions per active participant | $4,152 | $2,017 | $2,024 | $2,175 |
| Schedule C compensation per participant | $330 | $141 | $113 | $123 |
| Schedule C compensation, share of net assets | 0.42% | 0.30% | 0.30% | 0.26% |
| Administrative expenses per participant | $533 | $133 | $99.73 | $116 |
Peer columns are medians for plan year 2024 across defined contribution plans with 100 or more participants: 250 to 499 participants (17,456 plans), other services (2,675) and all US plans (63,460). 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 |
|---|---|---|---|---|---|---|
| 2025 | 276 | $21.3M | $77,297 | $624K | — | $80K |
| 2024 | 268 | $21.2M | $79,082 | $581K | — | $88K |
| 2023 | 283 | $22.6M | $79,961 | $581K | — | $94K |
| 2022 | 291 | $24.3M | $83,405 | $545K | — | $94K |
| 2021 | 301 | $26.0M | $86,226 | $469K | — | $93K |
| 2020 | 307 | $25.6M | $83,270 | $490K | — | $97K |
| 2019 | 341 | $25.5M | $74,809 | $559K | — | $102K |
| 2018 | 352 | $25.4M | $72,202 | $530K | — | $105K |
| 2017 | 343 | $26.3M | $76,615 | $582K | — | $105K |
| 2016 | 339 | $25.8M | $76,018 | $607K | — | $102K |
| 2015 | 374 | $25.1M | $67,075 | $629K | — | $110K |
| 2014 | 403 | $25.3M | $62,695 | $606K | — | $105K |
| 2013 | 427 | $25.1M | $58,822 | $592K | — | $104K |
| 2012 | 406 | $23.8M | $58,697 | $626K | — | $100K |
| 2011 | 400 | $23.5M | $58,868 | $619K | — | $99K |
| 2010 | 371 | $23.4M | $63,086 | $600K | — | $113K |
| 2009 | 380 | $22.9M | $60,182 | $733K | — | $117K |
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$21,193,949
- Employer contributions$623,970
- Participant contributions—
- Rollovers and other contributions—
- Total contributions$623,970
- Total income, including investment results$2,005,811
- Benefits paid$1,741,278
- Administrative expenses$124,209
- Total expenses$1,865,487
- Net income$140,324
- Net transfers$0
- Net assets, end of year$21,334,273
Participants
- Active participants156
- Retired or separated, receiving benefits36
- Retired or separated, entitled to future benefits71
- Participants with account balances270
- Total participants, end of year276
Fees and service providers
| Organisation | Services reported | Direct | Indirect |
|---|---|---|---|
| MSPC | Accounting (including auditing) | $28,780 | $0 |
| Empower Trust Company, LLC | Investment management | $22,165 | $0 |
| Empower Annuity Insurance Company | Recordkeeping fees; Investment management fees paid directly by plan | $17,166 | $0 |
| Mariner Institutional, LLC | Investment management | $11,625 | $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$33,790
- IQPA audit fees$28,000
- Other administrative expenses$26,458
- Recordkeeping fees$17,946
- Contract administrator fees$10,964
- Legal fees$4,851
- Actuarial fees$2,200
- Total administrative expenses$124,209
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.
- Insurance company general account$13.5M · 63.4%
- Registered investment companies (mutual funds)$6.5M · 30.5%
- Pooled separate accounts$1.1M · 5.4%
- Receivables$86K · 0.4%
- Cash (interest and non-interest bearing)$74K · 0.3%
Audit and compliance answers, as filed
- Accountant's opinionUnmodified (unqualified)
- Audit scope limited under ERISA section 103(a)(3)(C)No
- Accounting firmMSPC Certified Public Accountants &
- Participant contributions reported as transmitted lateNo
- Covered by a fidelity bondYes, $2,000,000
- Blackout period during the yearNo
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
2EProfit-sharing plan
Codes entered on Form 5500 line 8a, with the labels from the official instructions. Business code 813930: Labor Unions and Similar Labor Organizations.
Similar plans in New Jersey
| Plan | Sponsor | Participants | Net assets | Per participant |
|---|---|---|---|---|
| Mario Badescu Skin Care Profit Sharing 401(k) Plan | Mario Badescu Skin Care, Inc. | 290 | $27.0M | $92,967 |
| Pennreach Inc. 401(k) Profit Sharing Plan & Trust | Pennreach Inc. | 272 | $1.0M | $3,787 |
| 403(b) Thrift Plan for Employees of the Arc of Atlantic County, Inc. | The Arc of Atlantic County, Inc. | 308 | $4.1M | $13,317 |
| Avantik 401(k) Plan | Belair Instrument Company, LLC DBA Avantik | 268 | $4.0M | $15,028 |
| La Casa de Don Pedro - Retirement Plan | La Casa de Don Pedro | 310 | $6.5M | $21,087 |
| Jewish Federation of Southern New Jersey 401(k) Plan | Jewish Federation of Southern New Jersey | 267 | $7.8M | $29,174 |
Defined contribution plans in other services closest in size.
Questions and answers
How big is Composition Roofers #4 Annuity Fund?
276 participants at the end of the plan year ending 31 Dec 2025, of whom 156 were active employees, with net assets of $21,334,273. Among defined contribution plans that places it in the 250 to 499 participants band, which held 17,456 plans in plan year 2024.
What does Composition Roofers Local #4 Annuity Fund contribute per participant?
The filing reports $623,970 in employer contributions for the year, which is $4,000 per active participant; the median for plans of the same type and size was $2,017 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 $79,736 in compensation to service provider organisations, $289 per participant or 0.37% of net assets. The same-size median among plans reporting any Schedule C compensation was $141 per participant. Administrative expenses on Schedule H were $124,209. 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 Composition Roofers Local #4 Annuity Fund. Recordkeeping or administration: Empower Annuity Insurance Company. Investment advisory or management: Empower Trust Company, LLC and Mariner Institutional, LLC. The financial statements were audited by MSPC Certified Public Accountants &. 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. 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 2025 to 31 Dec 2025, received by the Department of Labor on 28 Jul 2026. 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 22-2405101, plan 001, received 28 Jul 2026; 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.