Providers › Other services
Service provider · Schedule C, plan year 2024
Smart Source LLC
Most often reported for other services
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. Schedule C lists only providers a plan paid $5,000 or more, and is filed only by plans with 100 or more participants.
Smart Source LLC is named as a service provider on the Schedule C of 34 retirement plans with 100 or more participants for plan year 2024, covering 166,368 participant records. Most often it is reported for other services.
Reported compensation from those plans, direct and indirect, totalled $976K. Per plan, the median was $5.83 per participant, with the middle half of plans between $4.27 and $7.86. These are amounts plans reported paying this organisation, not a price list: they depend on which services each plan buys and on how much is paid through fund expenses instead.
Its client plans are most numerous in California (23), Nevada (3) and Oregon (3).
In 2021 it appeared on 9 such filings; in 2024, 37. Yearly counts include every filing that names it, so they can run slightly above the number of plans with pages here, and name or EIN changes after mergers can break the series.
Reported compensation per plan
| Across this provider's plans | 25th percentile | Median | 75th percentile |
|---|---|---|---|
| Compensation per participant | $4.27 | $5.83 | $7.86 |
| Compensation as a share of plan net assets | 0.00% | 0.01% | 0.01% |
What each plan reported paying this organisation, not the plan's total cost. For reference, the median US defined contribution plan reported $123 per participant to all Schedule C providers combined.
Plans served by year
Matched by employer identification number. A merger or a change of filing entity starts a new series, so a drop to zero is not a loss of clients by itself.
By state
By plan size
Services reported
Largest plans naming this provider
| Plan | Sponsor | State | Participants | Net assets | Reported to this provider |
|---|---|---|---|---|---|
| Indiana State Council of Carpenters Pension Fund | Board of Trustees Indiana State Council of Carpenters Pension Fund | MI | 17,170 | $1.35B | $6,517 |
| Sheet Metal Workers Pension Plan of Northern California | Sheet Metal Workers Pension Trust | CA | 12,741 | $1.57B | $74K |
| Arizona Pipe Trades Defined Contribution Pension Plan | Board of Trustees Arizona Pipe Trades DC Pension Plan | AZ | 9,484 | $461M | $32K |
| Northwest Sheet Metal Workers Pension Plan | B of T, Northwest Sheet Metal Workers Pension Plan | OR | 9,374 | $1.69B | $41K |
| Smart, Sheet Metal Workers Local No. 104 Supplemental Pension Plan | Board of Trustees of Smart, Sheet Metal Workers Local 104 Sup Pension | CA | 9,367 | $1.29B | $90K |
| San Mateo Hotel Employees & Restaurant Employees Pension Fund | San Mateo Hotel Employees & Restaurant Employees Pension Fund | CA | 9,308 | $217M | $14K |
| Western Washington Painters Defined Contribution Pension Plan | Board of Trustees, W. Wa Painters Defined Contribution Pension Plan | WA | 8,264 | $262M | $57K |
| Western States Insulators and Allied Workers Individual Account Plan | Board of Trustees Western States Insulators and Allied Workers Indiv | CA | 8,217 | $487M | $24K |
| I.B.E.W. Local Union No 357 Pension Trust Fund, Plan B | I.B.E.W. Board of Trustees for Local No 357 Pension Trust | NV | 7,275 | $545M | $21K |
| Western States Insulators and Allied Workers' Pension Plan | Trustees of W. States Insulators & Allied Workers Pension Fund | CA | 5,738 | $491M | $83K |
| Arizona Pipe Trades Pension Plan | Board of Trustees Arizona Pipe Trades Pension Plan | AZ | 5,112 | $412M | $32K |
| I.B.E.W. Local Union No 357 Pension Trust Fund, Plan a | I.B.E.W. Board of Trustees for Local 357 Pension Trust | NV | 4,922 | $547M | $78K |
| Inlandboatmen's Union of the Pacific National Pension Plan | Board of Trustees, Ibu of the Pacific National | OR | 4,899 | $299M | $15K |
| IBEW 332 Pension Plan - Part a | Board of Trustees, IBEW 332 Pension Plan - Part a | CA | 4,680 | $816M | $77K |
| East Bay Restaurant & Tavern Retirement Plan | Board of Trustees, East Bay Restaurant & Tavern | CA | 4,649 | $35.7M | $20K |
| IBEW Local 332 Pension Plan Part B | Board of Trustees, IBEW Local 332 Pension Plan Part B | CA | 4,145 | $885M | $61K |
| I.A.T.S.E. Local 16 Pension Plan | I.A.T.S.E. Local 16 Pension Plan Trustees | CA | 3,877 | $283M | $19K |
| IBEW Local 1245 Money Purchase Pension Plan | Board of Trustees of IBEW 1245 Money Purchase Plan | CA | 3,852 | $40.8M | $18K |
| U.A. Local No. 393 Defined Benefit Pension Plan | Board of Trustees of the U.A. Local No. 393 Defined Benefit Pension | CA | 3,823 | $1.02B | $38K |
| U. a. Local No. 393 Defined Contribution Plan | Board of Trustees of the U.A. Local No. 393 Defined Contribution Plan | CA | 3,349 | $772M | $24K |
| Intermountain Ironworkers Pension Trust | Board of Trustees Intermountain Ironworkers Pension Trust | UT | 2,975 | $161M | $20K |
| Northern California Tile Industry Defined Contribution Plan | Board of Trustees, Northern California Tile Industry | CA | 2,856 | $55.2M | $17K |
| Steelworkers Western Independent Shops Pension Plan | Board of Trustees, Steelworkers Western Independent | CA | 2,754 | $131M | $8,468 |
| Industrial Carpenters and Precast Pension Plan | Board of Trustees of Industrial Carpenters and Precast Pension Plan | CA | 2,034 | $130M | $5,880 |
| Cement Masons and Plasterers Joint Pension Plan | Board of Trustees Cement Masons and Plasterers Joint Pension Plan | NV | 2,001 | $95.2M | $12K |
| U.A. Local 467 Defined Benefit Plan | Board of Trustees, U.A. Local 467 Pension Trust | CA | 1,960 | $859M | $11K |
| San Mateo County Electrical Construction Industry Retiremt Plan | San Mateo County Electrical Construction Industry Retiremt Plan | CA | 1,863 | $676M | $19K |
| Cmta-Gmpp & Allied Workers Local 164B Pension Trust | Jt. Board of Trustees - Cmta-Gmpp & Allied Workers Local 164B Pension | CA | 1,843 | $118M | $11K |
| Alaska Plumbing and Pipefitting Industry Pension Plan | Board of Trustees, Alaska Plumbing & Pipefitting Industry Pension Plan | OR | 1,840 | $192M | $9,393 |
| California Teachers Association Employees Retirement Benefits Plan | Board of Trustees of California Teachers Assoc Employees Retirement | CA | 1,381 | $421M | $6,047 |
| U.A. Local 467 Defined Contribution Plan | Board of Trustees, U.A. Local 467 Pension Trust | CA | 1,347 | $158M | $9,762 |
| Marine Carpenters Pension Fund | Board of Trustees, Marine Carpenters Pension Fund | CA | 1,184 | $88.7M | $9,536 |
| Central California Ibew-Neca Pension Trust Fund | Board of Trustees, Central California Ibew-Neca | CA | 1,108 | $130M | $9,223 |
| Central California Ibew-Neca Profit Sharing Plan | Board of Trustees, Central California Ibew-Neca | CA | 976 | $75.5M | $5,660 |
Questions and answers
How many plans does Smart Source LLC serve?
34 plans with 100 or more participants named it on Schedule C for plan year 2024. Plans that paid it under $5,000, small plans that file Form 5500-SF, and plans whose filings spell its name without an EIN under a different form are not counted.
What do plans pay Smart Source LLC?
The median plan reported $5.83 per participant in direct and indirect compensation (34 plans reporting an amount), or 0.01% of plan net assets. Eligible indirect compensation disclosed to the plan by formula is not reported as a dollar amount, so many filings understate what a provider receives.
What services are reported?
The service codes most often attached to it are Copying and duplicating (27 plans), Other services (8 plans), Legal (1 plans) and Participant communication (1 plans).
Where does this come from?
Schedule C of Form 5500, Part I line 2, from the EBSA research files with filings received through 24 Aug 2026. Individuals named on Schedule C are excluded from this site.
Provenance
Source: U.S. Department of Labor, Employee Benefits Security Administration, Form 5500 research files, Schedule C Part I line 2, public domain, with filings received through 24 Aug 2026. Rows are grouped by the provider's EIN as entered by each plan; rows without an EIN join the EIN most often filed under the same name. Providers named on fewer than 25 plans have no page. See the methodology and corrections.