Washington › Professional, scientific and technical services › 100 to 249 participants
Form 5500 statement · plan year 1 Jan 2022 to 31 Dec 2022
Columbia Energy & Environmental Services, Inc. 401(k) Plan
Sponsored by Columbia Energy & Environmental Services, Inc., Richland, WA
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.
Columbia Energy & Environmental Services, Inc. 401(k) Plan is a 401(k) plan sponsored by Columbia Energy & Environmental Services, Inc. of Richland, Washington. For the plan year ending 31 Dec 2022 it reported 133 participants, 97 of them active, and net assets of $13.7M. It is a multiple-employer plan covering the employees of more than one employer.
Net assets came to $91,032 per participant in plan year 2024, well above the $60,185 median for defined contribution plans with 100 to 249 participants and above the $73,951 median for defined contribution 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.
The employer contributed $196K during the year, or $2,016 per active participant against a same-size median of $2,447; participants contributed $913K. Benefits paid out totalled $1.7M.
Schedule C lists 4 service provider organisations paid $5,000 or more, with reported compensation of $91K: $682 per participant, well above the same-size median of $194. Administrative expenses charged to the plan were $79K. 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 $5.7M in 2011 to $13.7M in 2025 (up 141%), and participants from 196 to 133 (down 32%).
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 | $91,032 | $60,185 | $73,951 | $53,102 |
| Employer contributions per active participant | $2,668 | $2,447 | $3,219 | $2,175 |
| Schedule C compensation per participant | $622 | $194 | $148 | $123 |
| Schedule C compensation, share of net assets | 0.68% | 0.32% | 0.22% | 0.26% |
| Administrative expenses per participant | $542 | $176 | $140 | $116 |
Peer columns are medians for plan year 2024 across defined contribution plans with 100 or more participants: 100 to 249 participants (21,996 plans), professional, scientific and technical services (9,776) 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 | 133 | $13.7M | $102,910 | $196K | $913K | $91K |
| 2024 | 163 | $14.8M | $91,031 | $264K | $1.2M | $101K |
| 2023 | 158 | $15.4M | $97,494 | $226K | $879K | $99K |
| 2021 | 145 | $17.2M | $118,566 | $178K | $890K | $107K |
| 2015 | 103 | $6.2M | $59,767 | $119K | $488K | $67K |
| 2014 | 103 | $7.6M | $73,359 | $140K | $573K | $60K |
| 2013 | 118 | $7.1M | $59,915 | $170K | $696K | $91K |
| 2012 | 153 | $6.2M | $40,386 | $204K | $815K | $25K |
| 2011 | 196 | $5.7M | $29,000 | $263K | $1.1M | $1,000 |
| 2010 | 151 | — | — | — | — | — |
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$17,191,686
- Employer contributions$195,513
- Participant contributions$913,195
- Rollovers and other contributions—
- Total contributions$1,108,708
- Total income, including investment results−$1,706,088
- Benefits paid$1,666,825
- Administrative expenses$78,736
- Total expenses$1,798,155
- Net income−$3,504,243
- Net transfers$0
- Net assets, end of year$13,687,443
Participants
- Active participants97
- Retired or separated, receiving benefits0
- Retired or separated, entitled to future benefits36
- Participants with account balances129
- Total participants, end of year133
Fees and service providers
| Organisation | Services reported | Direct | Indirect |
|---|---|---|---|
| United Planners Financial Services | Investment advisory (plan) | $38,749 | $0 |
| Empower Annuity Insurance Company | Recordkeeping fees | $37,209 | $0 |
| Pension Plan Specialists | Contract Administrator | $400 | $10,000 |
| Empower Advisory Group, LLC | Investment management | $4,359 | $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$43,107
- Contract administrator fees$34,714
- Other administrative expenses$915
- Total administrative expenses$78,736
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)$13.4M · 96.5%
- Insurance company general account$409K · 3.0%
- Participant loans$67K · 0.5%
- Receivables$5,591 · 0.0%
Audit and compliance answers, as filed
- Accountant's opinionUnmodified (unqualified)
- Audit scope limited under ERISA section 103(a)(3)(C)Yes
- Accounting firmSabey CPA, LLC
- 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 plan2FERISA section 404(c) plan2GTotal participant-directed account plan2JCode section 401(k) feature2KCode section 401(m) arrangement2TTotal or partial participant-directed account plan with a default investment account3HPlan sponsor(s) is (are) a member(s) of a controlled group2S401(k) plan or 403(b) plan that provides for automatic enrollment2XMultiple-employer defined contribution pension plan not under codes 2U, 2V or 2W
Codes entered on Form 5500 line 8a, with the labels from the official instructions. Business code 541600: Management, Scientific, & Technical Consulting Services.
Similar plans in Washington
| Plan | Sponsor | Participants | Net assets | Per participant |
|---|---|---|---|---|
| Archbright Multiple Employer Plan As Adopted by Association Services of Washington, Inc. | Association Services of Washington, Inc. | 134 | $12.9M | $96,509 |
| Global Health Labs LLC Retirement Plan | Global Health Labs LLC | 132 | $24.5M | $185,336 |
| Atlas Labs 401(k) Plan | Atlas Labs Inc. | 135 | $1.7M | $12,350 |
| Casne Engineering 401(k) Profit Sharing Plan | Casne Engineering, Inc. | 132 | $21.1M | $159,986 |
| De-El Enterprises Inc. 401(k) Profit Sharing Plan & Trust | De-El Enterprises Inc. | 135 | $189K | $1,399 |
| Perteet Inc. Employee Stock Ownership Plan and Trust | Perteet, Inc. | 129 | — | — |
Defined contribution plans in professional, scientific and technical services closest in size.
Questions and answers
How big is Columbia Energy & Environmental Services, Inc. 401(k) Plan?
133 participants at the end of the plan year ending 31 Dec 2022, of whom 97 were active employees, with net assets of $13,687,443. Among defined contribution plans that places it in the 100 to 249 participants band, which held 21,996 plans in plan year 2024.
What does Columbia Energy & Environmental Services, Inc. contribute per participant?
The filing reports $195,513 in employer contributions for the year, which is $2,016 per active participant; the median for plans of the same type and size was $2,447 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 $90,717 in compensation to service provider organisations, $682 per participant or 0.66% of net assets. The same-size median among plans reporting any Schedule C compensation was $194 per participant. Administrative expenses on Schedule H were $78,736. 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 Columbia Energy & Environmental Services, Inc.. Recordkeeping or administration: Empower Annuity Insurance Company and Pension Plan Specialists. Investment advisory or management: United Planners Financial Services and Empower Advisory Group, LLC. The financial statements were audited by Sabey CPA, 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 2022 to 31 Dec 2022, received by the Department of Labor on 2 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 91-1447061, plan 006, received 2 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.