Ohio › Professional, scientific and technical services › 100 to 249 participants
Form 5500 statement · plan year 1 Sep 2024 to 31 Aug 2025
Ohio Education Association Union Pension Plan
Sponsored by Ohio Education Association, Columbus, 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.
Ohio Education Association of Columbus, Ohio sponsors Ohio Education Association Union Pension Plan, a defined benefit pension plan. Its Form 5500 for the plan year ending 31 Aug 2025 shows 221 participants (7 active) and $84.8M in net assets.
Net assets came to $383,670 per participant, well above the $80,635 median for defined benefit plans with 100 to 249 participants and well above the $176,808 median for defined benefit plans in professional, scientific and technical services. The figure is an average across everyone in the plan, including former employees with small balances; Form 5500 holds no individual account data.
Schedule C lists 5 service provider organisations paid $5,000 or more, with reported compensation of $331K: $1,498 per participant, well above the same-size median of $451. Administrative expenses charged to the plan were $331K. 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 $96.2M in 2009 to $84.8M in 2024 (down 12%), and participants from 279 to 221 (down 21%).
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 | $383,670 | $80,635 | $176,808 | $86,221 |
| Employer contributions per active participant | — | $9,975 | $35,855 | $10,244 |
| Schedule C compensation per participant | $1,498 | $451 | $450 | $344 |
| Schedule C compensation, share of net assets | 0.39% | 0.52% | 0.30% | 0.42% |
| Administrative expenses per participant | $1,498 | $582 | $596 | $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), professional, scientific and technical services (277) 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 | 221 | $84.8M | $383,670 | — | — | $331K |
| 2023 | 230 | $89.2M | $387,991 | — | — | $376K |
| 2022 | 230 | $89.2M | $387,765 | — | — | $375K |
| 2021 | 238 | $95.8M | $402,424 | — | — | $403K |
| 2020 | 244 | $119M | $488,045 | — | — | $407K |
| 2019 | 250 | $117M | $468,380 | — | — | $346K |
| 2018 | 257 | $114M | $442,008 | — | — | $327K |
| 2017 | 258 | $113M | $439,837 | — | — | $326K |
| 2016 | 262 | $118M | $451,015 | — | — | $316K |
| 2015 | 266 | $119M | $447,857 | $1.5M | — | $315K |
| 2014 | 269 | $117M | $433,145 | $5.9M | — | $650K |
| 2013 | 273 | $119M | $437,125 | — | — | $575K |
| 2012 | 275 | $108M | $393,844 | — | — | $609K |
| 2011 | 278 | $111M | $399,097 | — | — | $569K |
| 2010 | 279 | $103M | $368,351 | $2.0M | — | $544K |
| 2009 | 279 | $96.2M | $344,860 | $5.8M | — | $501K |
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$89,238,046
- Employer contributions—
- Participant contributions—
- Rollovers and other contributions$0
- Total contributions$0
- Total income, including investment results$4,268,854
- Benefits paid$8,384,777
- Administrative expenses$331,077
- Total expenses$8,715,854
- Net income−$4,447,000
- Net transfers$0
- Net assets, end of year$84,791,046
Participants
- Active participants7
- Retired or separated, receiving benefits173
- Retired or separated, entitled to future benefits5
- Total participants, end of year221
Fees and service providers
| Organisation | Services reported | Direct | Indirect |
|---|---|---|---|
| SLC Management | Investment management | $123,839 | $0 |
| Capfinancial Partners, LLC | Investment management | $114,644 | $0 |
| Aon Consulting | Actuarial | $45,100 | $0 |
| Matrix Trust Company | Trustee (bank, trust company, or similar financial institution); Trustee (directed) | $32,995 | $0 |
| Clark, Schaefer, Hackett and Co. | Accounting (including auditing) | $14,500 | $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$238,482
- Actuarial fees$45,100
- Contract administrator fees$32,995
- IQPA audit fees$14,500
- Total administrative expenses$331,077
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.
- Corporate debt instruments$47.6M · 56.1%
- Common/collective trusts$20.2M · 23.8%
- U.S. Government securities$7.6M · 8.9%
- Other investments$6.3M · 7.4%
- Cash (interest and non-interest bearing)$2.2M · 2.6%
- Receivables$605K · 0.7%
- Registered investment companies (mutual funds)$350K · 0.4%
Audit and compliance answers, as filed
- Accountant's opinionUnmodified (unqualified)
- Audit scope limited under ERISA section 103(a)(3)(C)Yes
- Accounting firmClark, Schaefer, Hackett & Co.
- Participant contributions reported as transmitted lateNo
- Covered by a fidelity bondYes, $5,000,000
- 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 related
Codes entered on Form 5500 line 8a, with the labels from the official instructions. Business code 541990: All Other Professional, Scientific, & Technical Services.
Other plans of Ohio Education Association
| Plan | Participants | Net assets |
|---|---|---|
| Ohio Education Association Employees 401(k) Savings Plan | 221 | $115M |
Similar plans in Ohio
| Plan | Sponsor | Participants | Net assets | Per participant |
|---|---|---|---|---|
| Manley, Deas & Kochalski, LLC Cash Balance Plan | Manley, Deas & Kochalski, LLC | 251 | $4.8M | $19,037 |
| Vorys, Sater, Seymour and Pease LLP Cash Balance Pension Plan | Vorys, Sater, Seymour and Pease LLP | 208 | $34.5M | $166,105 |
| Dinsmore & Shohl LLP Cash Balance Plan | Dinsmore & Shohl LLP | 272 | $23.7M | $87,254 |
| Baker & Hostetler Retirement Benefit Enhancement Plan | Baker & Hostetler LLP | 191 | $28.7M | $150,100 |
| Taft Stettinius & Hollister LLP Retirement Plan for Partners | Taft Stettinius & Hollister LLP | 471 | $44.0M | $93,520 |
| Northwest Ohio Area Industries UAW Retirement Income Plan | Board of Trustees Northwest Ohio Area Industries UAW Retirement Inc. | 1,285 | $34.7M | $27,023 |
Defined benefit plans in professional, scientific and technical services closest in size.
Questions and answers
How big is Ohio Education Association Union Pension Plan?
221 participants at the end of the plan year ending 31 Aug 2025, of whom 7 were active employees, with net assets of $84,791,046. 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 Ohio Education Association contribute per participant?
This filing has no Schedule H financial statement, so employer contributions are not reported here.
What fees does the plan pay and how do they compare?
Schedule C reports $331,078 in compensation to service provider organisations, $1,498 per participant or 0.39% of net assets. The same-size median among plans reporting any Schedule C compensation was $451 per participant. Administrative expenses on Schedule H were $331,077. 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 Ohio Education Association. Investment advisory or management: SLC Management and Capfinancial Partners, LLC. Trustee or custodian: Matrix Trust Company. The financial statements were audited by Clark, Schaefer, Hackett & Co.. 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 Sep 2024 to 31 Aug 2025, received by the Department of Labor on 23 Mar 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 31-4269414, plan 001, received 23 Mar 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.