Maryland › Arts, entertainment and recreation › 1,000 to 4,999 participants
Form 5500 statement · plan year 1 Jan 2024 to 31 Dec 2024
NFL Player Cash Balance Plan
Sponsored by Cash Balance Board of NFL Player Cash Balance Plan, Baltimore, MD
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 31 Dec 2024, NFL Player Cash Balance Plan covered 1,731 participants and held $126M in net assets. The plan is a cash balance pension plan sponsored by Cash Balance Board of NFL Player Cash Balance Plan of Baltimore, Maryland. It is a multiemployer plan, maintained under collective bargaining agreements with more than one employer.
Net assets came to $73,077 per participant, below the $87,935 median for defined benefit plans with 1,000 to 4,999 participants and well below the $98,070 median for defined benefit 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.
Schedule C lists 10 service provider organisations paid $5,000 or more, with reported compensation of $1.2M: $676 per participant, well above the same-size median of $325. Administrative expenses charged to the plan were $1.2M. Schedule C does not capture every cost: fees netted from fund returns and fees the employer pays directly are outside it.
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 DB plans |
|---|---|---|---|---|
| Net assets per participant | $73,077 | $87,935 | $98,070 | $86,221 |
| Employer contributions per active participant | — | $10,593 | $8,284 | $10,244 |
| Schedule C compensation per participant | $676 | $325 | $440 | $344 |
| Schedule C compensation, share of net assets | 0.93% | 0.41% | 0.49% | 0.42% |
| Administrative expenses per participant | $714 | $513 | $715 | $527 |
Peer columns are medians for plan year 2024 across defined benefit plans with 100 or more participants: 1,000 to 4,999 participants (1,540 plans), arts, entertainment and recreation (119) and all US plans (5,308). 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 | 1,731 | $126M | $73,077 | — | — | $1.2M |
| 2023 | 1,731 | $122M | $70,340 | $122M | — | $677K |
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$121,758,763
- Employer contributions—
- Participant contributions—
- Rollovers and other contributions—
- Total contributions$0
- Total income, including investment results$5,972,621
- Benefits paid$0
- Administrative expenses$1,235,512
- Total expenses$1,235,512
- Net income$4,737,109
- Net transfers$0
- Net assets, end of year$126,495,872
Participants
- Active participants1,125
- Retired or separated, receiving benefits0
- Retired or separated, entitled to future benefits606
- Total participants, end of year1,731
Fees and service providers
| Organisation | Services reported | Direct | Indirect |
|---|---|---|---|
| Groom Law Group, Chartered | Legal | $459,922 | $0 |
| Aon Consulting, Inc. | Actuarial; Consulting (general) | $339,873 | $0 |
| B Bell/p Rozelle NFL Player Ret PL | Contract Administrator | $199,562 | $0 |
| PNC Capital Advisors, LLC | Investment advisory (plan); Investment management | $51,789 | $0 |
| Cloudberry Creative, Inc. | Participant communication | $36,686 | $0 |
| Consolidated Graphics, Inc. | Copying and duplicating | $26,301 | $0 |
| Mitchell & Titus, LLP | Accounting (including auditing) | $19,080 | $0 |
| The Bank of New York Mellon | Trustee (bank, trust company, or similar financial institution) | $17,501 | $0 |
| Alight Solutions, LLC | Direct payment from the plan; Recordkeeping fees | $13,500 | $0 |
| Rcm&d | Insurance agents and brokers | $6,685 | $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
- Legal fees$459,922
- Actuarial fees$339,873
- Other administrative expenses$333,281
- Investment advisory and management fees$52,355
- IQPA audit fees$19,080
- Trustee and custodial fees$17,501
- Recordkeeping fees$13,500
- Total administrative expenses$1,235,512
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.
- U.S. Government securities$64.6M · 51.0%
- Corporate debt instruments$58.9M · 46.5%
- Registered investment companies (mutual funds)$2.2M · 1.7%
- Receivables$935K · 0.7%
Audit and compliance answers, as filed
- Accountant's opinionUnmodified (unqualified)
- Audit scope limited under ERISA section 103(a)(3)(C)No
- Accounting firmMitchell & Titus
- Participant contributions reported as transmitted lateNo
- Covered by a fidelity bondYes, $1,000,000
- 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
1CCash balance or similar plan
Codes entered on Form 5500 line 8a, with the labels from the official instructions. Business code 711210: Spectator Sports (including sports clubs & racetracks).
Similar plans in Maryland
| Plan | Sponsor | Participants | Net assets | Per participant |
|---|---|---|---|---|
| Major League Baseball Players Pension Plan | Pension Committee of MLB Players Benefit Plan | 10,051 | $4.66B | $463,313 |
| Maryland Race Track Employees Pension Fund | Bd. of Trustees-Maryland Race Track Employees Pension Fund | 1,364 | $51.5M | $37,766 |
| The National Football League Club Employees Pension Plan | Multiple Employers | 11,358 | $2.20B | $193,417 |
| Int'l Alliance of Theatrical Stage Employees - Local 22 Pension Fund | Int'l Alliance of Theatrical Stage Employees - Local 22 Pension Fund | 840 | $126M | $150,100 |
| Bert Bell/pete Rozelle NFL Player Retirement Plan | Retirement Board of Bert Bell/pete Rozelle NFL Player Retirement Plan | 15,591 | $3.95B | $253,040 |
| Major League Baseball Pension Plan for Non-Uniformed Personnel | Baltimore Orioles LP | 648 | $60.5M | $93,396 |
Defined benefit plans in arts, entertainment and recreation closest in size.
Questions and answers
How big is NFL Player Cash Balance Plan?
1,731 participants at the end of the plan year ending 31 Dec 2024, of whom 1,125 were active employees, with net assets of $126,495,872. Among defined benefit plans that places it in the 1,000 to 4,999 participants band, which held 1,540 plans in plan year 2024.
What does Cash Balance Board of NFL Player Cash Balance Plan contribute per participant?
This filing has no Schedule H financial statement, so employer contributions are not reported here.
What fees does the plan pay and how do they compare?
Schedule C reports $1,170,899 in compensation to service provider organisations, $676 per participant or 0.93% of net assets. The same-size median among plans reporting any Schedule C compensation was $325 per participant. Administrative expenses on Schedule H were $1,235,512. 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 Cash Balance Board of NFL Player Cash Balance Plan. Recordkeeping or administration: B Bell/p Rozelle NFL Player Ret PL and Alight Solutions, LLC. Investment advisory or management: PNC Capital Advisors, LLC. Trustee or custodian: The Bank of New York Mellon. The financial statements were audited by Mitchell & Titus. 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 29 Sep 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 99-1250131, plan 001, received 29 Sep 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.