Oregon › Arts, entertainment and recreation › 500 to 999 participants
Form 5500 statement · plan year 1 Jan 2024 to 31 Dec 2024
Three Rivers Casino and Affiliates Deferred Compensation Plan
Sponsored by Confederated Tribes of Coos, Lower Umpqua and Siuslaw Indians, Florence, OR
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.
Confederated Tribes of Coos, Lower Umpqua and Siuslaw Indians of Florence, Oregon sponsors Three Rivers Casino and Affiliates Deferred Compensation Plan, a 401(k) plan. Its Form 5500 for the plan year ending 31 Dec 2024 shows 526 participants (451 active) and $9.3M in net assets.
Net assets came to $17,619 per participant, well below the $46,267 median for defined contribution plans with 500 to 999 participants and well below the $37,341 median for defined contribution plans in arts, entertainment and recreation. 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 $840K during the year, or $1,863 per active participant against a same-size median of $1,934; participants contributed $713K and $74K arrived as rollovers and other contributions. Benefits paid out totalled $588K.
Schedule C lists 4 service provider organisations paid $5,000 or more, with reported compensation of $58K: $110 per participant, close to the same-size median of $113. Administrative expenses charged to the plan were $84K. 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 $1.7M in 2009 to $9.3M in 2024 (up 452%), and participants from 471 to 526 (up 12%).
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 | This plan | Same size | Same industry | All US DC plans |
|---|---|---|---|---|
| Net assets per participant | $17,619 | $46,267 | $37,341 | $53,102 |
| Employer contributions per active participant | $1,863 | $1,934 | $1,567 | $2,175 |
| Schedule C compensation per participant | $110 | $113 | $89.78 | $123 |
| Schedule C compensation, share of net assets | 0.62% | 0.25% | 0.27% | 0.26% |
| Administrative expenses per participant | $159 | $109 | $83.28 | $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), arts, entertainment and recreation (1,025) 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 | 526 | $9.3M | $17,620 | $840K | $713K | $58K |
| 2023 | 538 | $7.4M | $13,810 | $758K | $613K | $25K |
| 2022 | 511 | $5.5M | $10,755 | $520K | $540K | $15K |
| 2021 | 467 | $6.0M | $12,824 | $480K | $500K | $14K |
| 2020 | 440 | $5.1M | $11,700 | $391K | $345K | $1,000 |
| 2019 | 430 | $3.9M | $9,144 | $370K | $330K | $22K |
| 2018 | 414 | $3.1M | $7,403 | $348K | $291K | $23K |
| 2017 | 394 | $2.9M | $7,330 | $2,000 | $314K | $34K |
| 2016 | 414 | $3.2M | $7,756 | $1,000 | $290K | $30K |
| 2015 | 342 | $3.0M | $8,895 | $187K | $232K | $28K |
| 2014 | 332 | $2.8M | $8,395 | $3,000 | $214K | $25K |
| 2013 | 367 | $2.9M | $7,815 | $1,000 | $237K | $28K |
| 2012 | 429 | $2.6M | $5,960 | — | $265K | $26K |
| 2011 | 440 | $2.2M | $5,105 | — | $305K | $24K |
| 2010 | 411 | $2.3M | $5,494 | $325K | $265K | $22K |
| 2009 | 471 | $1.7M | $3,565 | $0 | $69K | $7,000 |
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$7,429,888
- Employer contributions$840,348
- Participant contributions$712,958
- Rollovers and other contributions$74,122
- Total contributions$1,627,428
- Total income, including investment results$2,534,279
- Benefits paid$588,219
- Administrative expenses$83,533
- Total expenses$673,871
- Net income$1,860,408
- Net transfers−$22,681
- Net assets, end of year$9,267,615
Participants
- Active participants451
- Retired or separated, receiving benefits0
- Retired or separated, entitled to future benefits75
- Participants with account balances444
- Total participants, end of year526
Fees and service providers
| Organisation | Services reported | Direct | Indirect |
|---|---|---|---|
| Pension Plan Specialists | Contract Administrator; Other services | $33,164 | $0 |
| LPL Financial LLC - RPCP | Investment advisory (participants) | $13,503 | $0 |
| John Hancock Life Insurance Company | Recordkeeping and information management; Investment management | $9,965 | $0 |
| Global Retirement Partners LLC | Investment advisory (participants) | $1,082 | $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$52,203
- Other administrative expenses$16,745
- Investment advisory and management fees$14,585
- Total administrative expenses$83,533
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)$8.5M · 91.7%
- Receivables$558K · 6.0%
- Participant loans$190K · 2.0%
- Cash (interest and non-interest bearing)$18K · 0.2%
Audit and compliance answers, as filed
- Accountant's opinionUnmodified (unqualified)
- Audit scope limited under ERISA section 103(a)(3)(C)Yes
- Accounting firmBluebird, CPAS
- 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) arrangement3DPre-approved pension plan2TTotal 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 713200: Gambling Industries.
Similar plans in Oregon
| Plan | Sponsor | Participants | Net assets | Per participant |
|---|---|---|---|---|
| Trail Blazers Savings and Retirement Plan | Trail Blazers Inc. | 686 | $38.9M | $56,662 |
| Oregon Shakespeare Festival Association 403(b) Plan | Oregon Shakespeare Festival Association | 488 | $7.4M | $15,194 |
| Multnomah Athletic Club 401(k) Retirement Savings Plan | Multnomah Athletic Club | 1,103 | $27.6M | $24,992 |
| The Confederated Tribes of Warm Springs Enterprise 401(k) Plan | Confederated Tribes of the Warm Springs Reservation of Oregon | 441 | $6.6M | $14,871 |
| Confederated Tribes of Grand Ronde Retirement Plan | Confederated Tribes of the Grand Ronde Community of Oregon | 2,495 | $151M | $60,487 |
| Peregrine Sports, LLC 401(k) Plan | Peregrine Sports, LLC | 427 | $10.5M | $24,527 |
Defined contribution plans in arts, entertainment and recreation closest in size.
Questions and answers
How big is Three Rivers Casino and Affiliates Deferred Compensation Plan?
526 participants at the end of the plan year ending 31 Dec 2024, of whom 451 were active employees, with net assets of $9,267,615. 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 Confederated Tribes of Coos, Lower Umpqua and Siuslaw Indians contribute per participant?
The filing reports $840,348 in employer contributions for the year, which is $1,863 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 $57,714 in compensation to service provider organisations, $110 per participant or 0.62% of net assets. The same-size median among plans reporting any Schedule C compensation was $113 per participant. Administrative expenses on Schedule H were $83,533. 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 Confederated Tribes of Coos, Lower Umpqua and Siuslaw Indians. Recordkeeping or administration: Pension Plan Specialists and John Hancock Life Insurance Company. Investment advisory or management: LPL Financial LLC - RPCP, John Hancock Life Insurance Company and Global Retirement Partners LLC. The financial statements were audited by Bluebird, CPAS. 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 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 93-0903782, 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.