Missouri › Construction › 500 to 999 participants
Form 5500 statement · plan year 1 Oct 2024 to 30 Sep 2025
International Association of Heat and Frost Insulators and Allied Workers Local No. 1 401(k) and Supplemental Retirement Plan
Sponsored by International Association of Heat and Frost Insulators, Earth City, 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.
In the plan year ending 30 Sep 2025, International Association of Heat and Frost Insulators and Allied Workers Local No. 1 401(k) and Supplemental Retirement Plan covered 539 participants and held $18.6M in net assets. The plan is a 401(k) plan sponsored by International Association of Heat and Frost Insulators of Earth City, Missouri. It is a multiemployer plan, maintained under collective bargaining agreements with more than one employer.
Net assets came to $34,436 per participant, well below the $46,267 median for defined contribution plans with 500 to 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 $1.5M during the year, or $3,588 per active participant against a same-size median of $1,934; participants contributed $388K and $7,648 arrived as rollovers and other contributions. Benefits paid out totalled $376K.
Schedule C lists 5 service provider organisations paid $5,000 or more, with reported compensation of $66K: $122 per participant, above the same-size median of $113. Administrative expenses charged to the plan were $74K. 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 $1.4M in 2016 to $18.6M in 2024 (up 1232%), and participants from 377 to 539 (up 43%).
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 | $34,436 | $46,267 | $54,962 | $53,102 |
| Employer contributions per active participant | $3,588 | $1,934 | $2,728 | $2,175 |
| Schedule C compensation per participant | $122 | $113 | $162 | $123 |
| Schedule C compensation, share of net assets | 0.36% | 0.25% | 0.33% | 0.26% |
| Administrative expenses per participant | $138 | $109 | $166 | $116 |
Peer columns are medians for plan year 2024 across defined contribution plans with 100 or more participants: 500 to 999 participants (10,588 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 | 539 | $18.6M | $34,436 | $1.5M | $388K | $66K |
| 2023 | 506 | $14.8M | $29,271 | $1.3M | $387K | $58K |
| 2022 | 491 | $10.3M | $20,927 | $1.3M | $433K | $30K |
| 2021 | 466 | $7.6M | $16,294 | $1.2M | $353K | $13K |
| 2020 | 434 | $8.0M | $18,410 | $1.0M | $299K | $6,000 |
| 2019 | 416 | $5.6M | $13,519 | $1.1M | $320K | $6,000 |
| 2018 | 443 | $4.8M | $10,740 | $1.4M | $376K | $0 |
| 2017 | 403 | $3.0M | $7,335 | $1.1M | $341K | $0 |
| 2016 | 377 | $1.4M | $3,695 | $1.2M | $216K | $2,000 |
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$14,811,421
- Employer contributions$1,464,086
- Participant contributions$387,773
- Rollovers and other contributions$7,648
- Total contributions$1,859,507
- Total income, including investment results$4,199,561
- Benefits paid$375,909
- Administrative expenses$74,293
- Total expenses$450,202
- Net income$3,749,359
- Net transfers$0
- Net assets, end of year$18,560,780
Participants
- Active participants408
- Retired or separated, receiving benefits5
- Retired or separated, entitled to future benefits124
- Participants with account balances539
- Total participants, end of year539
Fees and service providers
| Organisation | Services reported | Direct | Indirect |
|---|---|---|---|
| Ekon Benefits | Recordkeeping and information management; Participant communication | $40,350 | $0 |
| Ekon Advisors | Investment advisory (plan) | $10,000 | $0 |
| Zenith-American Solutions | Contract Administrator; Recordkeeping and information management | $7,092 | $0 |
| Hammond and Shinners, P.C. | Legal | $5,223 | $0 |
| Grabel, Schneiders Hollman & Co. | Accounting (including auditing) | $3,339 | $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
- Contract administrator fees$47,442
- Investment advisory and management fees$10,000
- Other administrative expenses$8,289
- Legal fees$5,223
- IQPA audit fees$3,339
- Total administrative expenses$74,293
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)$18.1M · 97.2%
- Common/collective trusts$265K · 1.4%
- Receivables$172K · 0.9%
- Cash (interest and non-interest bearing)$76K · 0.4%
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, $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 plan2GTotal participant-directed account plan2JCode section 401(k) feature2TTotal or partial participant-directed account plan with a default investment account
Codes entered on Form 5500 line 8a, with the labels from the official instructions. Business code 238900: Other Specialty Trade Contractors (including site preparation).
Similar plans in Missouri
| Plan | Sponsor | Participants | Net assets | Per participant |
|---|---|---|---|---|
| McCown Gordon Companies, Inc. Employee Stock Ownership Plan | McCown Gordon Companies, Inc. | 543 | $147M | $270,697 |
| Sellenriek Holding Company, Inc. 401(k) Salary Savings Retirement Savings Plan | Sellenriek Holding Company, Inc. | 534 | $16.5M | $30,982 |
| R.G. Brinkmann Company Profit Sharing Plan and Trust | R.G. Brinkmann Company | 544 | $47.1M | $86,498 |
| Ceramic Tile & Marble Masons Union No 18 of Missouri Pension Plan | Joint Board of Trustees of Ceramic Tile & Marble Masons Union 18 of Mo | 534 | $23.0M | $43,141 |
| HTH Companies, Inc. Retirement Plan | HTH Companies, Inc. | 553 | $7.9M | $14,316 |
| Arco Holdings Employee Stock Ownership Plan | Arco National Holdings, Inc. | 504 | $161M | $319,703 |
Defined contribution plans in construction closest in size.
Questions and answers
How big is International Association of Heat and Frost Insulators and Allied Workers Local No. 1 401(k) and Supplemental Retirement Plan?
539 participants at the end of the plan year ending 30 Sep 2025, of whom 408 were active employees, with net assets of $18,560,780. Among defined contribution plans that places it in the 500 to 999 participants band, which held 10,588 plans in plan year 2024.
What does International Association of Heat and Frost Insulators contribute per participant?
The filing reports $1,464,086 in employer contributions for the year, which is $3,588 per active participant; the median for plans of the same type and size was $1,934 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 $66,004 in compensation to service provider organisations, $122 per participant or 0.36% of net assets. The same-size median among plans reporting any Schedule C compensation was $113 per participant. Administrative expenses on Schedule H were $74,293. 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 International Association of Heat and Frost Insulators. Recordkeeping or administration: Ekon Benefits and Zenith-American Solutions. Investment advisory or management: Ekon Advisors. 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 Oct 2024 to 30 Sep 2025, received by the Department of Labor on 10 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 81-3951349, plan 001, received 10 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.