Missouri › Construction › 1,000 to 4,999 participants
Form 5500 statement · plan year 1 Aug 2024 to 31 Jul 2025
Employers and Laborers Local 100 & 397 Supplemental Annuity Plan
Sponsored by Employers and Laborers Local 100 & 397 Supplemental Annuity Plan, Saint Louis, MO
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.
Employers and Laborers Local 100 & 397 Supplemental Annuity Plan is a profit-sharing plan sponsored by Employers and Laborers Local 100 & 397 Supplemental Annuity Plan of Saint Louis, Missouri. For the plan year ending 31 Jul 2025 it reported 1,857 participants, 1,017 of them active, and net assets of $33.5M. It is a multiemployer plan, maintained under collective bargaining agreements with more than one employer.
Net assets came to $18,017 per participant, well below the $50,295 median for defined contribution plans with 1,000 to 4,999 participants and well below the $54,962 median for defined contribution plans in construction. 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 $5.4M during the year, or $5,292 per active participant against a same-size median of $2,045; participants contributed — and $5,877 arrived as rollovers and other contributions. Benefits paid out totalled $3.2M.
Schedule C lists 5 service provider organisations paid $5,000 or more, with reported compensation of $135K: $72.61 per participant, below the same-size median of $82.08. Administrative expenses charged to the plan were $155K. 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 $5.8M in 2009 to $33.5M in 2024 (up 482%), and participants from 524 to 1,857 (up 254%).
The independent accountant's opinion on the financial statements was unmodified (unqualified).
Compared with similar plans
| Measure | This plan | Same size | Same industry | All US DC plans |
|---|---|---|---|---|
| Net assets per participant | $18,017 | $50,295 | $54,962 | $53,102 |
| Employer contributions per active participant | $5,292 | $2,045 | $2,728 | $2,175 |
| Schedule C compensation per participant | $72.61 | $82.08 | $162 | $123 |
| Schedule C compensation, share of net assets | 0.40% | 0.17% | 0.33% | 0.26% |
| Administrative expenses per participant | $83.65 | $82.20 | $166 | $116 |
Peer columns are medians for plan year 2024 across defined contribution plans with 100 or more participants: 1,000 to 4,999 participants (10,207 plans), construction (4,204) 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 |
|---|---|---|---|---|---|---|
| 2024 | 1,857 | $33.5M | $18,017 | $5.4M | — | $135K |
| 2023 | 1,511 | $29.3M | $19,375 | $4.0M | — | $114K |
| 2022 | 1,307 | $24.0M | $18,377 | $3.3M | — | $98K |
| 2021 | 1,211 | $22.0M | $18,130 | $2.7M | — | $97K |
| 2020 | 1,128 | $21.8M | $19,316 | $2.4M | — | $77K |
| 2019 | 1,081 | $16.9M | $15,620 | $2.1M | — | $66K |
| 2018 | 408 | $15.6M | $38,275 | $1.7M | — | $51K |
| 2017 | 410 | $14.5M | $35,373 | $1.3M | — | $41K |
| 2016 | 394 | $13.3M | $33,827 | $1.2M | — | $96K |
| 2015 | 413 | $12.2M | $29,651 | $1.1M | — | $86K |
| 2014 | 442 | $12.1M | $27,305 | $1.4M | — | $118K |
| 2013 | 428 | $10.9M | $25,528 | $1.1M | — | $87K |
| 2012 | 481 | $9.8M | $20,297 | $1.1M | — | $80K |
| 2011 | 506 | $8.4M | $16,547 | $1.2M | — | $68K |
| 2010 | 474 | $7.1M | $15,070 | $1.1M | — | $39K |
| 2009 | 524 | $5.8M | $10,977 | $1.1M | — | $13K |
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$29,276,377
- Employer contributions$5,381,858
- Participant contributions—
- Rollovers and other contributions$5,877
- Total contributions$5,387,735
- Total income, including investment results$7,569,348
- Benefits paid$3,233,084
- Administrative expenses$155,336
- Total expenses$3,388,420
- Net income$4,180,928
- Net transfers$0
- Net assets, end of year$33,457,305
Participants
- Active participants1,017
- Retired or separated, receiving benefits27
- Retired or separated, entitled to future benefits803
- Participants with account balances1,857
- Total participants, end of year1,857
Fees and service providers
| Organisation | Services reported | Direct | Indirect |
|---|---|---|---|
| Ekon Benefits | Plan Administrator; Recordkeeping and information management; Consulting (pension); Participant communication | $40,682 | $0 |
| Commerce Bank | Custodial (securities); Securities brokerage | $10,882 | $29,509 |
| Cavanagh & O'Hara LLP | Legal | $23,634 | $0 |
| The Union Labor Life Insurance Co. | Investment management | $16,031 | $2,943 |
| Marquette Associates | Investment advisory (plan) | $11,158 | $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$48,070
- Contract administrator fees$40,682
- Legal fees$23,687
- IQPA audit fees$18,725
- Trustee and custodial fees$12,559
- Other administrative expenses$9,850
- Other trustee fees and expenses$1,763
- Total administrative expenses$155,336
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.
- Common/collective trusts$13.5M · 40.4%
- Registered investment companies (mutual funds)$12.0M · 35.9%
- Pooled separate accounts$5.3M · 15.9%
- Cash (interest and non-interest bearing)$2.0M · 5.9%
- Receivables$626K · 1.9%
- Other investments$8,631 · 0.0%
Audit and compliance answers, as filed
- Accountant's opinionUnmodified (unqualified)
- Audit scope limited under ERISA section 103(a)(3)(C)No
- Participant contributions reported as transmitted lateNo
- Covered by a fidelity bondYes, $1,500,000
- 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
2EProfit-sharing plan
Codes entered on Form 5500 line 8a, with the labels from the official instructions. Business code 237990: Other Heavy & Civil Engineering Construction.
Other plans of Employers and Laborers Local 100 & 397 Supplemental Annuity Plan
| Plan | Participants | Net assets |
|---|---|---|
| Employers and Laborers Locals 100 & 397 Pension Fund | 911 | $136M |
Similar plans in Missouri
| Plan | Sponsor | Participants | Net assets | Per participant |
|---|---|---|---|---|
| Herzog Contracting Corp. 401(k) Plan | Herzog Contracting Corp. | 2,037 | $154M | $75,590 |
| Cement Masons and Plasterers Local 518 Defined Contribution Fund | Board of Trustees of Cement Masons and Plasterers Local 518 Defined Co. | 1,598 | $70.2M | $43,929 |
| Bac Local Union 15 Supplemental Plan | Board of Trustees Bac Local 15 Pension Fund | 2,231 | $62.7M | $28,114 |
| Adb Companies, LLC Retirement Savings Plan | Adb Companies, LLC | 1,181 | $38.0M | $32,193 |
| Arco Companies Retirement Plan | Arco Business Services, Inc. | 2,245 | $196M | $87,457 |
| Bricklayers Union Local #1 of Missouri Supplemental Pension Plan | Joint Board of Trustees Bricklayers Local #1 Supplemental Pension Plan | 1,119 | $99.2M | $88,627 |
Defined contribution plans in construction closest in size.
Questions and answers
How big is Employers and Laborers Local 100 & 397 Supplemental Annuity Plan?
1,857 participants at the end of the plan year ending 31 Jul 2025, of whom 1,017 were active employees, with net assets of $33,457,305. Among defined contribution plans that places it in the 1,000 to 4,999 participants band, which held 10,207 plans in plan year 2024.
What does Employers and Laborers Local 100 & 397 Supplemental Annuity Plan contribute per participant?
The filing reports $5,381,858 in employer contributions for the year, which is $5,292 per active participant; the median for plans of the same type and size was $2,045 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 $134,839 in compensation to service provider organisations, $72.61 per participant or 0.40% of net assets. The same-size median among plans reporting any Schedule C compensation was $82.08 per participant. Administrative expenses on Schedule H were $155,336. 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 Employers and Laborers Local 100 & 397 Supplemental Annuity Plan. Recordkeeping or administration: Ekon Benefits. Investment advisory or management: The Union Labor Life Insurance Co. and Marquette Associates. Trustee or custodian: Commerce Bank. 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 Aug 2024 to 31 Jul 2025, received by the Department of Labor on 14 May 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 37-6085017, plan 002, received 14 May 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.