Ohio › Retail trade › 5,000 to 24,999 participants
Form 5500 statement · plan year 1 Oct 2024 to 30 Sep 2025
United Food & Commercial Workers Union - Employer Pension Fund
Sponsored by United Food & Commercial Workers Union - Employer Pension Fund, Broadview Heights, 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.
United Food & Commercial Workers Union - Employer Pension Fund is a defined benefit pension plan sponsored by United Food & Commercial Workers Union - Employer Pension Fund of Broadview Heights, Ohio. For the plan year ending 30 Sep 2025 it reported 15,681 participants, 3,792 of them active, and net assets of $339M. It is a multiemployer plan, maintained under collective bargaining agreements with more than one employer.
Net assets came to $21,632 per participant, well below the $87,623 median for defined benefit plans with 5,000 to 24,999 participants and well below the $30,870 median for defined benefit plans in retail trade. 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 $15.7M for the year ($4,146 per active participant) and benefits paid were $29.0M. 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 $1.7M: $107 per participant, well below the same-size median of $232. Administrative expenses charged to the plan were $2.3M. 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 $189M in 2009 to $339M in 2024 (up 79%), and participants from 14,035 to 15,681 (up 12%).
The independent accountant's opinion on the financial statements was qualified.
Compared with similar plans
| Measure | This plan | Same size | Same industry | All US DB plans |
|---|---|---|---|---|
| Net assets per participant | $21,632 | $87,623 | $30,870 | $86,221 |
| Employer contributions per active participant | $4,146 | $9,468 | $2,829 | $10,244 |
| Schedule C compensation per participant | $107 | $232 | $165 | $344 |
| Schedule C compensation, share of net assets | 0.50% | 0.30% | 0.59% | 0.42% |
| Administrative expenses per participant | $144 | $396 | $310 | $527 |
Peer columns are medians for plan year 2024 across defined benefit plans with 100 or more participants: 5,000 to 24,999 participants (651 plans), retail trade (132) 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 | 15,681 | $339M | $21,632 | $15.7M | — | $1.7M |
| 2023 | 15,714 | $325M | $20,653 | $16.2M | — | $1.7M |
| 2022 | 15,904 | $273M | $17,136 | $16.5M | — | $1.6M |
| 2021 | 15,988 | $253M | $15,851 | $22.9M | — | $1.7M |
| 2020 | 15,617 | $312M | $19,995 | $16.1M | — | $1.8M |
| 2019 | 15,835 | $274M | $17,290 | $15.0M | — | $1.5M |
| 2018 | 15,594 | $259M | $16,638 | $14.6M | — | $1.5M |
| 2017 | 15,749 | $257M | $16,290 | $14.3M | — | $1.6M |
| 2016 | 15,776 | $245M | $15,529 | $13.6M | — | $1.5M |
| 2015 | 15,836 | $231M | $14,594 | $13.3M | — | $1.4M |
| 2014 | 15,863 | $220M | $13,847 | $12.4M | — | $1.4M |
| 2013 | 15,598 | $227M | $14,577 | $11.9M | — | $1.0M |
| 2012 | 15,406 | $214M | $13,871 | $10.9M | — | $947K |
| 2011 | 14,984 | $202M | $13,482 | $10.3M | — | $587K |
| 2010 | 14,096 | $180M | $12,745 | $9.8M | — | $1.0M |
| 2009 | 14,035 | $189M | $13,495 | $10.0M | — | $923K |
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$324,534,770
- Employer contributions$15,719,829
- Participant contributions—
- Rollovers and other contributions—
- Total contributions$15,719,829
- Total income, including investment results$45,943,478
- Benefits paid$29,004,762
- Administrative expenses$2,265,005
- Total expenses$31,269,767
- Net income$14,673,711
- Net transfers$0
- Net assets, end of year$339,208,481
Participants
- Active participants3,792
- Retired or separated, receiving benefits4,662
- Retired or separated, entitled to future benefits6,797
- Total participants, end of year15,681
Fees and service providers
| Organisation | Services reported | Direct | Indirect |
|---|---|---|---|
| Merrill Lynch | — | $1,026,213 | $18,791 |
| UFCW Pension Admin Fund | — | $401,861 | $0 |
| The Segal Company | — | $87,454 | $0 |
| Wainblat Law LLC | — | $48,654 | $0 |
| Cunningham & Associates | — | $42,500 | $0 |
| USI Insurance | — | $29,375 | $0 |
| Bank of America | — | $23,097 | $0 |
| Fusco Gallagher Pocaro LLP | — | $6,388 | $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$1,026,213
- Other administrative expenses$671,337
- Contract administrator fees$401,861
- Actuarial fees$87,454
- Legal fees$55,043
- Trustee and custodial fees$23,097
- Total administrative expenses$2,265,005
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 stocks$171M · 50.4%
- Registered investment companies (mutual funds)$88.3M · 26.0%
- Corporate debt instruments$45.1M · 13.3%
- U.S. Government securities$25.7M · 7.6%
- Cash (interest and non-interest bearing)$6.9M · 2.0%
- Receivables$2.2M · 0.7%
- Insurance company general account$26K · 0.0%
- Buildings and other property used in plan operation$15K · 0.0%
Audit and compliance answers, as filed
- Accountant's opinionQualified
- Audit scope limited under ERISA section 103(a)(3)(C)No
- Accounting firmCunningham & Associates
- 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)
Codes entered on Form 5500 line 8a, with the labels from the official instructions. Business code 445110: Supermarkets and Other Grocery (except Convenience) Stores.
Similar plans in Ohio
| Plan | Sponsor | Participants | Net assets | Per participant |
|---|---|---|---|---|
| United Food & Commercial Workers Union Local 880 - Retail Food Employers Joint Pension Fund | United Food & Commercial Workers Union Local 880 - Retail Food | 17,755 | $460M | $25,925 |
| The Kroger Consolidated Retirement Benefit Plan Spin Off | The Kroger Co. | 13,402 | $1.92B | $143,415 |
| Macys Inc. Cash Account Pension Plan | Macys Inc. | 36,261 | $1.88B | $51,727 |
| Speedway Retirement Plan | Marathon Petroleum Company LP | 4,262 | $124M | $29,017 |
| United Food & Commercial Workers Union Local 880 Mercantile Employers Joint Pension Fund | United Food & Commercial Workers Union Local 880 - Mercantile | 3,101 | $49.9M | $16,076 |
| The Kroger Co. Pension Plan for Employees Rep. by Amalgamated Meat Cutters and Butcher Workmen of North America, AFL-CIO, Local No. 876 | The Kroger Co. | 1,516 | $44.2M | $29,183 |
Defined benefit plans in retail trade closest in size.
Questions and answers
How big is United Food & Commercial Workers Union - Employer Pension Fund?
15,681 participants at the end of the plan year ending 30 Sep 2025, of whom 3,792 were active employees, with net assets of $339,208,481. Among defined benefit plans that places it in the 5,000 to 24,999 participants band, which held 651 plans in plan year 2024.
What does United Food & Commercial Workers Union - Employer Pension Fund contribute per participant?
The filing reports $15,719,829 in employer contributions for the year, which is $4,146 per active participant; the median for plans of the same type and size was $9,468 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 $1,684,333 in compensation to service provider organisations, $107 per participant or 0.50% of net assets. The same-size median among plans reporting any Schedule C compensation was $232 per participant. Administrative expenses on Schedule H were $2,265,005. 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 United Food & Commercial Workers Union - Employer Pension Fund. The financial statements were audited by Cunningham & Associates. 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 qualified opinion. The accountant's report attached to the filing at EFAST2 explains the basis for the opinion.
How current is this, and does it show my balance?
This is the Form 5500 for the plan year 1 Oct 2024 to 30 Sep 2025, received by the Department of Labor on 13 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 34-6665155, plan 001, received 13 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.