Ohio › Arts, entertainment and recreation › 100 to 249 participants
Form 5500 statement · plan year 1 Jan 2024 to 31 Dec 2024
Cincinnati Stage Employees Local 5 Pension Plan
Sponsored by The Trustees of the Cincinnati Stage Employees Local 5 Pension Plan, Cincinnati, OH
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.
Cincinnati Stage Employees Local 5 Pension Plan is a defined benefit pension plan sponsored by The Trustees of the Cincinnati Stage Employees Local 5 Pension Plan of Cincinnati, Ohio. For the plan year ending 31 Dec 2024 it reported 212 participants, 111 of them active, and net assets of $16.6M. It is a multiemployer plan, maintained under collective bargaining agreements with more than one employer.
Net assets came to $78,142 per participant, close to the $80,635 median for defined benefit plans with 100 to 249 participants and well below the $98,070 median for defined benefit plans in arts, entertainment and recreation. 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 $741K for the year ($6,679 per active participant) and benefits paid were $781K. 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 8 service provider organisations paid $5,000 or more, with reported compensation of $116K: $548 per participant, above the same-size median of $451. Administrative expenses charged to the plan were $183K. 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 $5.3M in 2009 to $16.6M in 2024 (up 211%), and participants from 154 to 212 (up 38%).
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 | $78,142 | $80,635 | $98,070 | $86,221 |
| Employer contributions per active participant | $6,679 | $9,975 | $8,284 | $10,244 |
| Schedule C compensation per participant | $548 | $451 | $440 | $344 |
| Schedule C compensation, share of net assets | 0.70% | 0.52% | 0.49% | 0.42% |
| Administrative expenses per participant | $861 | $582 | $715 | $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), arts, entertainment and recreation (119) 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 | 212 | $16.6M | $78,142 | $741K | — | $116K |
| 2023 | 206 | $14.8M | $71,612 | $735K | — | $109K |
| 2022 | 199 | $13.1M | $65,729 | $751K | — | $95K |
| 2021 | 179 | $15.2M | $84,693 | $331K | — | $80K |
| 2020 | 167 | $13.3M | $79,749 | $170K | — | $72K |
| 2019 | 188 | $12.1M | $64,106 | $584K | — | $83K |
| 2018 | 182 | $9.9M | $54,610 | $519K | — | $77K |
| 2017 | 181 | $10.4M | $57,707 | $520K | — | $77K |
| 2016 | 180 | $9.1M | $50,806 | $497K | — | $68K |
| 2015 | 172 | $8.6M | $49,831 | $470K | — | $69K |
| 2014 | 163 | $8.6M | $52,558 | $403K | — | $70K |
| 2013 | 161 | $8.0M | $49,435 | $314K | — | $88K |
| 2012 | 159 | $6.6M | $41,767 | $318K | — | $82K |
| 2011 | 154 | $5.9M | $38,617 | $321K | — | $81K |
| 2010 | 153 | $6.0M | $39,379 | $301K | — | $93K |
| 2009 | 154 | $5.3M | $34,571 | $284K | — | $59K |
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$14,751,846
- Employer contributions$741,335
- Participant contributions—
- Rollovers and other contributions—
- Total contributions$741,335
- Total income, including investment results$2,777,844
- Benefits paid$781,118
- Administrative expenses$182,511
- Total expenses$963,629
- Net income$1,814,215
- Net transfers$0
- Net assets, end of year$16,566,061
Participants
- Active participants111
- Retired or separated, receiving benefits46
- Retired or separated, entitled to future benefits34
- Total participants, end of year212
Fees and service providers
| Organisation | Services reported | Direct | Indirect |
|---|---|---|---|
| Cincinnati Stage Employees Local 5 | Recordkeeping and information management | $51,903 | $0 |
| Standard Valuations Inc. | Investment advisory (plan); Investment management | $18,064 | $0 |
| US Bank NA | Custodial (securities) | $10,719 | $0 |
| Soper Soper & Weinel, LLP | Accounting (including auditing) | $9,675 | $0 |
| Ledbetter Parisi Sollars LLC | Legal | $8,493 | $0 |
| Manning & Napier | Investment advisory (plan); Investment management | $6,065 | $0 |
| Frsecure LLC | Recordkeeping and information management | $5,865 | $0 |
| Segal Select Insurance Services Inc. | Insurance agents and brokers | $5,342 | $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
- Other administrative expenses$91,072
- Contract administrator fees$31,275
- Investment advisory and management fees$24,334
- IQPA audit fees$18,000
- Legal fees$9,830
- Actuarial fees$8,000
- Total administrative expenses$182,511
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.
- Registered investment companies (mutual funds)$12.8M · 77.0%
- Partnership/joint venture interests$2.1M · 12.6%
- U.S. Government securities$959K · 5.8%
- Corporate debt instruments$527K · 3.2%
- Receivables$163K · 1.0%
- Cash (interest and non-interest bearing)$88K · 0.5%
Audit and compliance answers, as filed
- Accountant's opinionUnmodified (unqualified)
- Audit scope limited under ERISA section 103(a)(3)(C)Yes
- Accounting firmBarnes Dennig & Co. Ltd.
- Participant contributions reported as transmitted lateNo
- Covered by a fidelity bondYes, $1,000,000
- 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
1BBenefits are primarily flat dollar (includes dollars per year of service)
Codes entered on Form 5500 line 8a, with the labels from the official instructions. Business code 713900: Other Amusement & Recreation Industries (including golf courses, skiing facilities, marinas, fitness centers, & bowling centers).
Similar plans in Ohio
| Plan | Sponsor | Participants | Net assets | Per participant |
|---|---|---|---|---|
| Theatrical Stage Employees Union Local No. 27 Defined Benefit Plan | Trustees-Theatrical Stage Employees Union Local No. 27 | 271 | $14.8M | $54,773 |
| The Cleveland Museum of Art Pension Plan | The Cleveland Museum of Art | 210 | $10.5M | $49,962 |
| The Musical Arts Association Retirement Plan | The Musical Arts Association | 302 | $69.2M | $228,984 |
| Major League Baseball Pension Plan for Non-Uniformed Personnel | The Cincinnati Reds, LLC | 575 | $51.7M | $89,829 |
| Major League Baseball Pension Plan for Non-Uniformed Personnel | Cleveland Guardians Baseball Co. LLC | 667 | $87.1M | $130,638 |
Defined benefit plans in arts, entertainment and recreation closest in size.
Questions and answers
How big is Cincinnati Stage Employees Local 5 Pension Plan?
212 participants at the end of the plan year ending 31 Dec 2024, of whom 111 were active employees, with net assets of $16,566,061. 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 The Trustees of the Cincinnati Stage Employees Local 5 Pension Plan contribute per participant?
The filing reports $741,335 in employer contributions for the year, which is $6,679 per active participant; 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 $116,126 in compensation to service provider organisations, $548 per participant or 0.70% of net assets. The same-size median among plans reporting any Schedule C compensation was $451 per participant. Administrative expenses on Schedule H were $182,511. 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 The Trustees of the Cincinnati Stage Employees Local 5 Pension Plan. Recordkeeping or administration: Cincinnati Stage Employees Local 5 and Frsecure LLC. Investment advisory or management: Standard Valuations Inc. and Manning & Napier. Trustee or custodian: US Bank NA. The financial statements were audited by Barnes Dennig & Co. Ltd.. 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 15 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 31-0329926, plan 001, received 15 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.