Four B Corp 401(k) Review & Grade
Balls Food Stores 401(k) Retirement Plan
Kansas City, KSRetail Trade2,164 active participantsPlan year 2024
Estimate from the plan's Form 5500 filing · How we grade
$266Employer $ per active participant
$1,037Employee $ saved per active participant
0.44%Direct admin cost, % of plan assets
$55.7MNet plan assets, end of year
–Average balance per account (account count looks misreported)
Score breakdown
- Employer generosity9.7 / 5019th percentile for employer $ per participant
- Low cost6.7 / 2527th percentile for low admin cost vs. same-size plans
- Employee saving2.5 / 1517th percentile for employee $ per participant
- Plan features3 / 10Default investment
- Red-flag deductions-3 pts1 issue reported on the filing
Total score19 / 100 · Grade F
This plan vs. peers
Peers: Retail Trade plans with 500–2,499 active participants (719 plans).
| Measure | Percentile |
|---|---|
| Employer $ per participant | 19th |
| Lower admin cost | 27th |
| Employee saving | 17th |
| Peers that auto-enroll | 48% |
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Red flags from the filing
Corrective distributions: the plan refunded $30,894 in contributions, which usually means it failed annual nondiscrimination testing.
What to do if you're in this plan
- Four B put in about $266 per active participant, below the typical peer ($743). Any match is still an instant return, so contribute enough to get all of it.
- The filing shows total dollars, not the match formula. Ask HR for the Summary Plan Description so you know the exact match and vesting schedule.
- Direct plan expenses (0.44% of assets) are well above similar-size plans (0.23%). Check your annual fee disclosure, choose low-cost index funds if you can, and think about whether savings beyond the match belong in an IRA.
- Changing jobs? You can usually leave the money in the plan, move it to your new employer's plan, or roll it into an IRA. Don't cash out: you'd owe taxes and possibly a 10% penalty.
The raw numbers from the filing
| Employer contributions | $576,034 |
| Participant (employee) contributions | $2,244,887 |
| Other contributions (incl. rollovers in) | $293,706 |
| Administrative expenses paid from the plan | $238,689 |
| Contract administrator fees | $188,711 |
| Investment advisory & management fees | $49,978 |
| Benefits paid out | $4,809,901 |
| Net assets, start / end of year | $51.7M / $55.7M |
| Active participants, start / end of year | 2,189 / 2,139 |
| Participants with account balances | 1,007 |
| Auto-enrollment (feature code 2S) | Not reported |
| Auditor | John Samyn CPA LLC |
Largest service providers (Schedule C)
| Principal Life Insurance Company | $188,711 reported compensation |
| Gallagher Fiduciary Advisors, LLC | $50,000 reported compensation |
| John J. Samyn CPR LLC | $14,750 reported compensation |
Source: DOL EFAST2 Form 5500 filing, acknowledgment ID 20250916091953NAL0001219875001, received 2025-09-16, EIN 48-0894902, plan #004, plan year 2024-01-01 to 2024-12-31. Verify at efast.dol.gov.