California › Finance and insurance › 25,000 or more participants
Form 5500 statement · plan year 1 Jan 2024 to 31 Dec 2024
Directors Guild of America - Producer Pension Plan Supplemental Benefit Plan
Sponsored by Board of Trustees, Directors Guild of America -, Los Angeles, CA
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.
Directors Guild of America - Producer Pension Plan Supplemental Benefit Plan is a money purchase plan sponsored by Board of Trustees, Directors Guild of America - of Los Angeles, California. For the plan year ending 31 Dec 2024 it reported 25,726 participants, 22,976 of them active, and net assets of $2.30B. It is a multiemployer plan, maintained under collective bargaining agreements with more than one employer.
Net assets came to $89,400 per participant, well above the $62,774 median for defined contribution plans with 25,000 or more participants and close to the $92,294 median for defined contribution plans in finance and insurance. 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 $52.1M during the year, or $2,266 per active participant against a same-size median of $2,417; participants contributed $28.1M and $11.9M arrived as rollovers and other contributions. Benefits paid out totalled $124M.
Schedule C lists 15 service provider organisations paid $5,000 or more, with reported compensation of $4.3M: $167 per participant, well above the same-size median of $36.41. Administrative expenses charged to the plan were $11.3M. 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 $1.34B in 2012 to $2.30B in 2024 (up 71%), and participants from 20,456 to 25,726 (up 26%).
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 | $89,400 | $62,774 | $92,294 | $53,102 |
| Employer contributions per active participant | $2,266 | $2,417 | $3,564 | $2,175 |
| Schedule C compensation per participant | $167 | $36.41 | $137 | $123 |
| Schedule C compensation, share of net assets | 0.19% | 0.07% | 0.17% | 0.26% |
| Administrative expenses per participant | $440 | $38.81 | $130 | $116 |
Peer columns are medians for plan year 2024 across defined contribution plans with 100 or more participants: 25,000 or more participants (608 plans), finance and insurance (4,391) 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 | 25,726 | $2.30B | $89,400 | $52.1M | $28.1M | $4.3M |
| 2023 | 25,514 | $2.14B | $84,007 | $40.0M | $22.7M | $4.2M |
| 2022 | 25,483 | $2.02B | $79,439 | $61.9M | $33.8M | $4.3M |
| 2021 | 24,946 | $2.22B | $88,922 | $59.9M | $33.3M | $4.4M |
| 2020 | 24,358 | $2.08B | $85,595 | $32.1M | $21.8M | $4.4M |
| 2019 | 24,118 | $1.89B | $78,294 | $43.6M | $29.5M | $4.7M |
| 2018 | 23,628 | $1.71B | $72,381 | $38.6M | $27.6M | $7.0M |
| 2017 | 23,279 | $1.80B | $77,200 | $38.5M | $26.6M | $5.7M |
| 2016 | 22,789 | $1.62B | $70,934 | $35.9M | $25.7M | $4.0M |
| 2015 | 21,907 | $1.52B | $69,608 | $34.2M | $24.4M | $4.9M |
| 2014 | 21,405 | $1.53B | $71,481 | $31.4M | $22.6M | $5.5M |
| 2013 | 21,003 | $1.44B | $68,652 | $29.7M | $21.4M | $5.6M |
| 2012 | 20,456 | $1.34B | $65,672 | $28.1M | $19.9M | $3.6M |
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$2,143,366,815
- Employer contributions$52,068,235
- Participant contributions$28,074,334
- Rollovers and other contributions$11,920,279
- Total contributions$92,062,848
- Total income, including investment results$291,679,040
- Benefits paid$123,831,299
- Administrative expenses$11,309,036
- Total expenses$135,140,335
- Net income$156,538,705
- Net transfers$0
- Net assets, end of year$2,299,905,520
Participants
- Active participants22,976
- Retired or separated, receiving benefits1,083
- Retired or separated, entitled to future benefits1,407
- Participants with account balances25,726
- Total participants, end of year25,726
Fees and service providers
| Organisation | Services reported | Direct | Indirect |
|---|---|---|---|
| J.P. Morgan Investment Management I | Investment advisory (plan); Investment management | $643,379 | $0 |
| BlackRock Financial Management Inc. | Investment management | $614,944 | $0 |
| Cambridge Associates, LLC | Investment advisory (plan) | $427,500 | $0 |
| Western Asset Management Company | Investment management | $338,340 | $0 |
| State Street Bank & Trust | Custodial (securities) | $337,804 | $0 |
| MFS Heritage Trust Company | Investment management | $331,091 | $0 |
| Burgundy Asset Management Ltd. | Investment management | $319,572 | $0 |
| Nigro Karlin Segal & Feldstein, LLP | Accounting (including auditing) | $259,580 | $0 |
| Segal Select Insurance Services Inc. | Insurance brokerage commissions and fees | $232,411 | $0 |
| Seyfarth Shaw LLP | Legal | $227,462 | $0 |
| Shenkman Capital Management Inc. | Investment management | $123,872 | $0 |
| Miller Kaplan Arase LLP | Accounting (including auditing) | $116,150 | $0 |
Schedule C, Part I line 2: providers that received $5,000 or more, with the form's own service codes. 3 smaller rows are not shown. 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
- Salaries and allowances$3,916,426
- Other administrative expenses$3,334,930
- Investment advisory and management fees$2,896,345
- Trustee and custodial fees$392,185
- Legal fees$308,842
- Recordkeeping fees$253,357
- IQPA audit fees$112,150
- Other trustee fees and expenses$94,801
- Total administrative expenses$11,309,036
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.
- Partnership/joint venture interests$833M · 35.9%
- Common/collective trusts$455M · 19.6%
- Corporate debt instruments$387M · 16.7%
- U.S. Government securities$242M · 10.4%
- Cash (interest and non-interest bearing)$139M · 6.0%
- 103-12 investment entities$93.1M · 4.0%
- Registered investment companies (mutual funds)$83.2M · 3.6%
- Corporate stocks$38.8M · 1.7%
- Receivables$20.7M · 0.9%
- Other investments$17.6M · 0.8%
- Participant loans$7.9M · 0.3%
- Buildings and other property used in plan operation$4.0M · 0.2%
Audit and compliance answers, as filed
- Accountant's opinionUnmodified (unqualified)
- Audit scope limited under ERISA section 103(a)(3)(C)No
- Accounting firmMiller Kaplan Arase LLP
- Participant contributions reported as transmitted lateYes, $1,572,295
- Covered by a fidelity bondYes, $10,000,000
- 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
2CMoney purchase (other than target benefit) plan3JU.S.-based plan that covers residents of Puerto Rico and is qualified under both codes
Codes entered on Form 5500 line 8a, with the labels from the official instructions. Business code 525100: Insurance & Employee Benefit Funds.
Similar plans in California
| Plan | Sponsor | Participants | Net assets | Per participant |
|---|---|---|---|---|
| Farmers Group, Inc. 401(k) Savings Plan | Farmers Group, Inc. | 28,962 | $4.89B | $168,943 |
| Northwest Carpenters Individual Account Pension Plan | Board of Trustees, Northwest Carpenters Individual Account Pension Pla | 21,456 | $707M | $32,938 |
| Visa 401(k) Plan | Visa Inc. | 19,688 | $5.19B | $263,761 |
| Capital Retirement Savings Plan | Capital Group Companies, Inc. | 12,306 | $8.15B | $662,044 |
| LPL Financial LLC Profit Sharing 401(k) Plan | LPL Financial LLC | 10,827 | $940M | $86,787 |
| Blue Shield of California Tax Deferred Salary Investment Plan | California Physicians Service, DBA Blue Shield of Ca | 10,619 | $1.68B | $158,484 |
Defined contribution plans in finance and insurance closest in size.
Questions and answers
How big is Directors Guild of America - Producer Pension Plan Supplemental Benefit Plan?
25,726 participants at the end of the plan year ending 31 Dec 2024, of whom 22,976 were active employees, with net assets of $2,299,905,520. Among defined contribution plans that places it in the 25,000 or more participants band, which held 608 plans in plan year 2024.
What does Board of Trustees, Directors Guild of America - contribute per participant?
The filing reports $52,068,235 in employer contributions for the year, which is $2,266 per active participant; the median for plans of the same type and size was $2,417 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 $4,289,973 in compensation to service provider organisations, $167 per participant or 0.19% of net assets. The same-size median among plans reporting any Schedule C compensation was $36.41 per participant. Administrative expenses on Schedule H were $11,309,036. 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, Directors Guild of America -. Investment advisory or management: J.P. Morgan Investment Management I, BlackRock Financial Management Inc. and Cambridge Associates, LLC. Trustee or custodian: State Street Bank & Trust. The financial statements were audited by Miller Kaplan Arase 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 15 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 95-6027308, plan 002, received 15 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.