Washington › Construction › 5,000 to 24,999 participants
Form 5500 statement · plan year 1 Jan 2024 to 31 Dec 2024
Western Washington U.A. Supplemental Pension Plan
Sponsored by Board of Trustees of the Western Wa U.A. Supplemental Pension Plan, Tukwila, 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.
Board of Trustees of the Western Wa U.A. Supplemental Pension Plan of Tukwila, Washington sponsors Western Washington U.A. Supplemental Pension Plan, a 401(k) plan. Its Form 5500 for the plan year ending 31 Dec 2024 shows 6,517 participants (4,139 active) and $661M in net assets. It is a multiemployer plan, maintained under collective bargaining agreements with more than one employer.
Net assets came to $101,421 per participant, well above the $64,499 median for defined contribution plans with 5,000 to 24,999 participants and well above 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 $35.6M during the year, or $8,613 per active participant against a same-size median of $2,424; participants contributed $11.1M and $399K arrived as rollovers and other contributions. Benefits paid out totalled $35.2M.
Schedule C lists 10 service provider organisations paid $5,000 or more, with reported compensation of $1.2M: $188 per participant, well above the same-size median of $53.38. Administrative expenses charged to the plan were $1.4M. 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 $145M in 2009 to $661M in 2024 (up 357%), and participants from 5,257 to 6,517 (up 24%).
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 | $101,421 | $64,499 | $54,962 | $53,102 |
| Employer contributions per active participant | $8,613 | $2,424 | $2,728 | $2,175 |
| Schedule C compensation per participant | $188 | $53.38 | $162 | $123 |
| Schedule C compensation, share of net assets | 0.18% | 0.09% | 0.33% | 0.26% |
| Administrative expenses per participant | $211 | $54.85 | $166 | $116 |
Peer columns are medians for plan year 2024 across defined contribution plans with 100 or more participants: 5,000 to 24,999 participants (2,605 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 | 6,517 | $661M | $101,421 | $35.6M | $11.1M | $1.2M |
| 2023 | 6,311 | $573M | $90,771 | $31.5M | $10.7M | $959K |
| 2022 | 5,488 | $472M | $86,072 | $30.6M | $10.6M | $967K |
| 2021 | 5,114 | $557M | $108,831 | $27.9M | $10.1M | $922K |
| 2020 | 8,574 | $481M | $56,093 | $26.3M | $8.3M | $888K |
| 2019 | 4,850 | $399M | $82,242 | $25.1M | $8.4M | $940K |
| 2018 | 4,984 | $309M | $62,086 | $20.6M | $7.5M | $785K |
| 2017 | 5,125 | $307M | $59,855 | $18.7M | $5.4M | $687K |
| 2016 | 4,242 | $244M | $57,619 | $15.3M | $4.1M | $928K |
| 2015 | 4,393 | $218M | $49,681 | $12.4M | $3.4M | $1.1M |
| 2014 | 4,272 | $215M | $50,423 | $10.6M | $2.8M | $1.1M |
| 2013 | 4,193 | $206M | $49,131 | $9.1M | $2.5M | $1.1M |
| 2012 | 4,388 | $173M | $39,505 | $9.2M | $2.5M | $1.1M |
| 2011 | 4,461 | $156M | $34,881 | $8.8M | $2.2M | $1.1M |
| 2010 | 4,756 | $157M | $32,953 | $9.1M | $2.0M | $1.4M |
| 2009 | 5,257 | $145M | $27,526 | $13.0M | $2.3M | $921K |
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$572,854,514
- Employer contributions$35,649,242
- Participant contributions$11,050,762
- Rollovers and other contributions$399,424
- Total contributions$47,099,428
- Total income, including investment results$124,729,261
- Benefits paid$35,247,395
- Administrative expenses$1,373,830
- Total expenses$36,621,225
- Net income$88,108,036
- Net transfers$0
- Net assets, end of year$660,962,550
Participants
- Active participants4,139
- Retired or separated, receiving benefits11
- Retired or separated, entitled to future benefits2,284
- Participants with account balances6,354
- Total participants, end of year6,517
Fees and service providers
| Organisation | Services reported | Direct | Indirect |
|---|---|---|---|
| Milliman | Contract Administrator; Recordkeeping and information management | $420,401 | $0 |
| Zenith American Solutions | Contract Administrator | $395,654 | $0 |
| Matrix Trust Company | Custodial (securities) | $139,201 | $0 |
| Washington Capital Management, Inc. | Investment management | $133,957 | $0 |
| Verus | Investment advisory (plan) | $52,500 | $0 |
| Anastasi, Moore & Martin, PLLC | Accounting (including auditing) | $25,856 | $0 |
| CliftonLarsonAllen LLP | Accounting (including auditing) | $22,523 | $0 |
| Segal Select Ins Services, Inc. | Insurance brokerage commissions and fees | $0 | $14,336 |
| Wells Fargo Bank NA | Other services | $12,215 | $0 |
| US Bank | Custodial (securities) | $7,577 | $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$811,244
- Investment advisory and management fees$186,457
- Trustee and custodial fees$158,993
- Other administrative expenses$117,002
- Legal fees$49,285
- Recordkeeping fees$25,856
- IQPA audit fees$22,523
- Other trustee fees and expenses$2,470
- Total administrative expenses$1,373,830
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)$532M · 80.4%
- Common/collective trusts$79.3M · 12.0%
- Corporate debt instruments$26.0M · 3.9%
- U.S. Government securities$15.9M · 2.4%
- Cash (interest and non-interest bearing)$4.2M · 0.6%
- Receivables$4.0M · 0.6%
Audit and compliance answers, as filed
- Accountant's opinionUnmodified (unqualified)
- Audit scope limited under ERISA section 103(a)(3)(C)No
- Accounting firmCliftonLarsonAllen LLP
- Participant contributions reported as transmitted lateNo
- Covered by a fidelity bondYes, $5,000,000
- 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) feature
Codes entered on Form 5500 line 8a, with the labels from the official instructions. Business code 238220: Plumbing, Heating, & Air-Conditioning Contractors.
Similar plans in Washington
| Plan | Sponsor | Participants | Net assets | Per participant |
|---|---|---|---|---|
| 112/73 Retirement Plan Neca-Ibew | 112/73 Retirement Trust Fund Neca - IBEW | 6,590 | $478M | $72,579 |
| Eastern Washington-Northern Idaho Carpenters 401(k) Retirement Plan | Eastern Washington-Northern Idaho | 6,310 | $53.3M | $8,451 |
| Puget Sound Electrical Workers 401(k) Savings Plan | Board of Trustees Puget Sound Electrical Workers 401(k) Savings Plan | 8,061 | $622M | $77,153 |
| Defined Contribution Plan of the Agc-Iuoe Local 701 Pension Trust Fund | Defined Contrib PL, Agc-Iuoe Local 701 Pension Trust Fund Trustees | 4,923 | $157M | $31,934 |
| Western Washington Painters Defined Contribution Pension Plan | Board of Trustees, W. Wa Painters Defined Contribution Pension Plan | 8,264 | $262M | $31,753 |
| Retirement Plan of the IBEW Local 76 Retirement Trust | Board of Trustees, Retirement Plan of the IBEW | 3,334 | $254M | $76,127 |
Defined contribution plans in construction closest in size.
Questions and answers
How big is Western Washington U.A. Supplemental Pension Plan?
6,517 participants at the end of the plan year ending 31 Dec 2024, of whom 4,139 were active employees, with net assets of $660,962,550. Among defined contribution plans that places it in the 5,000 to 24,999 participants band, which held 2,605 plans in plan year 2024.
What does Board of Trustees of the Western Wa U.A. Supplemental Pension Plan contribute per participant?
The filing reports $35,649,242 in employer contributions for the year, which is $8,613 per active participant; the median for plans of the same type and size was $2,424 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 $1,224,220 in compensation to service provider organisations, $188 per participant or 0.18% of net assets. The same-size median among plans reporting any Schedule C compensation was $53.38 per participant. Administrative expenses on Schedule H were $1,373,830. 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 Board of Trustees of the Western Wa U.A. Supplemental Pension Plan. Recordkeeping or administration: Milliman and Zenith American Solutions. Investment advisory or management: Washington Capital Management, Inc. and Verus. Trustee or custodian: Matrix Trust Company and US Bank. The financial statements were audited by CliftonLarsonAllen LLP. 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 Jan 2024 to 31 Dec 2024, received by the Department of Labor on 14 Oct 2025. 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 91-1879397, plan 001, received 14 Oct 2025; 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.