Pennsylvania › Manufacturing › 100 to 249 participants
Form 5500 statement · plan year 5 Jan 2025 to 4 Jan 2026
Printing Industry and Union Consolidated Pens Plan
Sponsored by Printing Industry Association of Western Pennsylvania, Carnegie, PA
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.
In the plan year ending 4 Jan 2026, Printing Industry and Union Consolidated Pens Plan covered 141 participants and held −$6.2M in net assets. The plan is a defined benefit pension plan sponsored by Printing Industry Association of Western Pennsylvania of Carnegie, Pennsylvania. It is a multiemployer plan, maintained under collective bargaining agreements with more than one employer.
Employer contributions were $3,270 for the year and benefits paid were $97K. 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 2 service provider organisations paid $5,000 or more, with reported compensation of $68K: $486 per participant, close to the same-size median of $451. Administrative expenses charged to the plan were $94K. 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 $108K in 2009 to −$6.2M in 2025 (down 5824%), and participants from 304 to 141 (down 54%).
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 DB plans |
|---|---|---|---|---|
| Net assets per participant | — | $80,635 | $67,961 | $86,221 |
| Employer contributions per active participant | — | $9,975 | $6,915 | $10,244 |
| Schedule C compensation per participant | $440 | $451 | $299 | $344 |
| Schedule C compensation, share of net assets | — | 0.52% | 0.47% | 0.42% |
| Administrative expenses per participant | $609 | $582 | $498 | $527 |
Peer columns are medians for plan year 2024 across defined benefit plans with 100 or more participants: 100 to 249 participants (1,156 plans), manufacturing (1,532) 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 |
|---|---|---|---|---|---|---|
| 2025 | 141 | −$6.2M | −$43,844 | $3,000 | — | $68K |
| 2024 | 155 | −$5.6M | −$35,987 | $3,000 | — | $68K |
| 2023 | 162 | −$5.0M | −$30,580 | $6,000 | — | $68K |
| 2022 | 172 | −$4.4M | −$25,570 | $1,000 | — | $68K |
| 2021 | 183 | −$4.0M | −$21,705 | $2,000 | — | $67K |
| 2020 | 198 | −$3.6M | −$18,384 | $1,000 | — | $67K |
| 2019 | 211 | −$3.3M | −$15,474 | $3,000 | — | $67K |
| 2018 | 215 | −$2.9M | −$13,270 | $3,000 | — | $67K |
| 2017 | 222 | −$2.5M | −$11,153 | $2,000 | — | $66K |
| 2016 | 238 | −$2.1M | −$8,916 | $3,000 | — | $66K |
| 2015 | 245 | −$1.8M | −$7,208 | $3,000 | — | $66K |
| 2014 | 258 | −$1.4M | −$5,558 | $4,000 | — | $73K |
| 2013 | 268 | −$1.1M | −$4,119 | $6,000 | — | $65K |
| 2012 | 274 | −$789K | −$2,880 | $5,000 | — | $66K |
| 2011 | 287 | −$477K | −$1,662 | $7,000 | — | $64K |
| 2009 | 304 | $108K | $355 | $20K | — | $72K |
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−$5,578,372
- Employer contributions$3,270
- Participant contributions—
- Rollovers and other contributions—
- Total contributions$3,270
- Total income, including investment results$3,270
- Benefits paid$96,817
- Administrative expenses$94,124
- Total expenses$606,432
- Net income−$603,162
- Net transfers$0
- Net assets, end of year−$6,181,534
Participants
- Active participants0
- Retired or separated, receiving benefits83
- Retired or separated, entitled to future benefits31
- Total participants, end of year141
Fees and service providers
| Organisation | Services reported | Direct | Indirect |
|---|---|---|---|
| Printing Industry Association | — | $53,400 | $0 |
| Evans Mehlhorn & Miller PC | — | $15,076 | $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
- Contract administrator fees$53,400
- Other administrative expenses$22,850
- IQPA audit fees$15,076
- Actuarial fees$2,095
- Legal fees$703
- Total administrative expenses$94,124
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.
- Cash (interest and non-interest bearing)$103K · 88.7%
- Receivables$13K · 11.3%
Audit and compliance answers, as filed
- Accountant's opinionUnmodified (unqualified)
- Audit scope limited under ERISA section 103(a)(3)(C)No
- Accounting firmEvans Mehlhorn & Miller PC
- Participant contributions reported as transmitted lateNo
- Covered by a fidelity bondYes, $500,000
- 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
1BBenefits are primarily flat dollar (includes dollars per year of service)1HPlan covered by PBGC that was terminated and closed out for PBGC purposes
Codes entered on Form 5500 line 8a, with the labels from the official instructions. Business code 323100: Printing & Related Support Activities.
Similar plans in Pennsylvania
| Plan | Sponsor | Participants | Net assets | Per participant |
|---|---|---|---|---|
| Pension Plan for Employees of Kopp Glass, Inc. | Kopp Glass, Inc. | 143 | $19.3M | $134,770 |
| General Wire Spring Company Pension Plan for Bargaining Unit Employees | General Wire Spring Company | 137 | $10.8M | $78,476 |
| Eco Services Hourly Pension Plan | Ecovyst Catalyst Technologies, LLC | 145 | $43.8M | $301,885 |
| Grefco Minerals Inc. Pension Plan for Non-Salaried | Grefco Minerals Inc. Barbara Hladik | 135 | $4.5M | $33,058 |
| Novamont Hourly Pension Plan | Braskem America, Inc. | 147 | $10.1M | $68,496 |
| American Chrome & Chemicals, Inc. Corpus Christi Plant Pension Plan | American Chrome & Chemicals, Inc. | 132 | $8.1M | $61,601 |
Defined benefit plans in manufacturing closest in size.
Questions and answers
How big is Printing Industry and Union Consolidated Pens Plan?
141 participants at the end of the plan year ending 4 Jan 2026, of whom 0 were active employees, with net assets of −$6,181,534. Among defined benefit plans that places it in the 100 to 249 participants band, which held 1,156 plans in plan year 2024.
What does Printing Industry Association of Western Pennsylvania contribute per participant?
The filing reports $3,270 in employer contributions for the year; the median for plans of the same type and size was $9,975 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 $68,476 in compensation to service provider organisations, $486 per participant. The same-size median among plans reporting any Schedule C compensation was $451 per participant. Administrative expenses on Schedule H were $94,124. 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 Printing Industry Association of Western Pennsylvania. The financial statements were audited by Evans Mehlhorn & Miller PC. 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 5 Jan 2025 to 4 Jan 2026, received by the Department of Labor on 20 Aug 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 25-0913648, plan 001, received 20 Aug 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.