Puerto Rico › Educational services › 1,000 to 4,999 participants
Form 5500 statement · plan year 1 Jan 2025 to 31 Dec 2025
Inter American University of PR Defined Contribution Retirement Plan
Sponsored by Inter American University of PR, San Juan, PR
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.
Inter American University of PR of San Juan, Puerto Rico sponsors Inter American University of PR Defined Contribution Retirement Plan, a 401(k) plan. Its Form 5500 for the plan year ending 31 Dec 2025 shows 2,167 participants (1,560 active) and $216M in net assets.
Net assets came to $92,563 per participant in plan year 2024, well above the $50,295 median for defined contribution plans with 1,000 to 4,999 participants and well above the $73,018 median for defined contribution plans in educational services. 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 $2.7M during the year, or $1,723 per active participant against a same-size median of $2,045; participants contributed $3.9M and $306K arrived as rollovers and other contributions. Benefits paid out totalled $14.3M.
Schedule C lists 1 service provider organisation paid $5,000 or more, with reported compensation of $43K: $19.97 per participant, well below the same-size median of $82.08. Administrative expenses charged to the plan were $43K. 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 $81.0M in 2009 to $216M in 2025 (up 166%), and participants from 2,280 to 2,167 (down 5%).
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, plan year 2024 | This plan | Same size | Same industry | All US DC plans |
|---|---|---|---|---|
| Net assets per participant | $92,563 | $50,295 | $73,018 | $53,102 |
| Employer contributions per active participant | $1,784 | $2,045 | $2,838 | $2,175 |
| Schedule C compensation per participant | $12.14 | $82.08 | $95.66 | $123 |
| Schedule C compensation, share of net assets | 0.01% | 0.17% | 0.13% | 0.26% |
| Administrative expenses per participant | $12.14 | $82.20 | $89.26 | $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), educational services (2,753) 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 |
|---|---|---|---|---|---|---|
| 2025 | 2,167 | $216M | $99,603 | $2.7M | $3.9M | $43K |
| 2024 | 2,151 | $199M | $92,563 | $2.7M | $3.8M | $26K |
| 2023 | 2,739 | $188M | $68,508 | $2.7M | $3.8M | $30K |
| 2022 | 2,201 | $173M | $78,662 | $2.8M | $3.9M | $33K |
| 2021 | 2,257 | $211M | $93,447 | $3.0M | $4.3M | $51K |
| 2020 | 2,765 | $203M | $73,486 | $3.2M | $4.6M | $28K |
| 2019 | 2,289 | $195M | $85,386 | $3.4M | $4.8M | $39K |
| 2018 | 2,341 | $176M | $74,972 | $3.4M | $4.8M | $26K |
| 2017 | 2,312 | $181M | $78,109 | $3.6M | $5.0M | $19K |
| 2016 | 2,330 | $161M | $69,025 | $3.6M | $5.0M | $6,000 |
| 2015 | 2,266 | $149M | $65,905 | $3.6M | $5.0M | $17K |
| 2014 | 2,298 | $143M | $62,403 | $3.6M | $4.9M | $9,000 |
| 2013 | 2,301 | $132M | $57,461 | $3.7M | $4.8M | $12K |
| 2012 | 2,300 | $114M | $49,445 | $3.7M | $4.7M | $17K |
| 2011 | 2,274 | $100M | $44,065 | $3.6M | $4.6M | $12K |
| 2010 | 2,321 | $93.9M | $40,441 | $3.5M | $4.3M | $0 |
| 2009 | 2,280 | $81.0M | $35,539 | $4.2M | $3.4M | $0 |
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$199,102,479
- Employer contributions$2,687,765
- Participant contributions$3,868,439
- Rollovers and other contributions$306,095
- Total contributions$6,862,299
- Total income, including investment results$31,108,508
- Benefits paid$14,329,175
- Administrative expenses$43,283
- Total expenses$14,372,458
- Net income$16,736,050
- Net transfers$0
- Net assets, end of year$215,838,529
Participants
- Active participants1,560
- Retired or separated, receiving benefits0
- Retired or separated, entitled to future benefits593
- Participants with account balances2,127
- Total participants, end of year2,167
Fees and service providers
| Organisation | Services reported | Direct | Indirect |
|---|---|---|---|
| TIAA | Trustee (discretionary) | $43,283 | $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$43,283
- Total administrative expenses$43,283
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)$139M · 64.5%
- Other investments$70.4M · 32.6%
- Pooled separate accounts$4.6M · 2.1%
- Other loans$1.6M · 0.7%
Audit and compliance answers, as filed
- Accountant's opinionUnmodified (unqualified)
- Audit scope limited under ERISA section 103(a)(3)(C)Yes
- Accounting firmGalindez LLC
- Participant contributions reported as transmitted lateNo
- Covered by a fidelity bondNo
- 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 plan2FERISA section 404(c) plan2GTotal participant-directed account plan3CPlan not intended to be qualified2JCode section 401(k) feature
Codes entered on Form 5500 line 8a, with the labels from the official instructions. Business code 611000: Educational Services (including schools, colleges, & universities).
Similar plans in Puerto Rico
| Plan | Sponsor | Participants | Net assets | Per participant |
|---|---|---|---|---|
| National University College 401(k) Plan | National College of Business & Technology Company, Inc. | 613 | $2.3M | $3,711 |
| Plan de Beneficios de Retiro Para Empleados de la Pontificia Universidad Catolica de PR | Pontificia Universidad Catolica de PR | 553 | $15.8M | $28,623 |
| Tiber Health PBC Retirement Plan | Tiber Health Public Benefit Corporation | 546 | $1.6M | $3,020 |
| Programa Head Start Municipio Autonomo de Caguas Money Purchase Plan | Programa Head Start Municipio Autonomo de Caguas | 517 | $6.1M | $11,745 |
| Universidad Politecnica Retirement Plan | Universidad Politecnica de Puerto Rico | 419 | $19.3M | $46,059 |
| Plan de Pensiones de Contribuciones Definidas del Municipio de Guayama Programa Head Start | Head Start Program Municipality of Guayama | 331 | $1.7M | $5,137 |
Defined contribution plans in educational services closest in size.
Questions and answers
How big is Inter American University of PR Defined Contribution Retirement Plan?
2,167 participants at the end of the plan year ending 31 Dec 2025, of whom 1,560 were active employees, with net assets of $215,838,529. 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 Inter American University of PR contribute per participant?
The filing reports $2,687,765 in employer contributions for the year, which is $1,723 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 $43,283 in compensation to service provider organisations, $19.97 per participant or 0.02% 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 $43,283. 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 Inter American University of PR. Trustee or custodian: TIAA. The financial statements were audited by Galindez LLC. 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 2025 to 31 Dec 2025, received by the Department of Labor on 5 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 66-0177776, plan 001, received 5 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.