The Koehler Organization 401(k) Review & Grade
The Koehler Organization 401(k) Plan
Aberdeen, SDAccommodation & Food Services521 active participantsPlan year 2024
Estimate from the plan's Form 5500 filing · How we grade
$953Employer $ per active participant
$1,246Employee $ saved per active participant
0.32%Direct admin cost, % of plan assets
$8.5MNet plan assets, end of year
$28,739Average balance per account
Score breakdown
- Employer generosity43.1 / 5086th percentile for employer $ per participant
- Low cost9.7 / 2539th percentile for low admin cost vs. same-size plans
- Employee saving10.5 / 1570th percentile for employee $ per participant
- Plan features3 / 10Default investment
Total score66 / 100 · Grade B
This plan vs. peers
Peers: Accommodation & Food Services plans with 500–2,499 active participants (458 plans).
| Measure | Percentile |
|---|---|
| Employer $ per participant | 86th |
| Lower admin cost | 39th |
| Employee saving | 70th |
| Peers that auto-enroll | 17% |
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Red flags from the filing
No red flags were reported on this filing's compliance questions.
What to do if you're in this plan
- Koehler Organization put in about $953 per active participant, more than the typical peer ($266). Contribute at least enough to collect the full match. Skipping it leaves part of your pay on the table.
- 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.
- Fund expense ratios aren't in the filing. Look them up in your 404(a)(5) fee disclosure and favor low-cost index or target-date funds.
- 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 | $496,761 |
| Participant (employee) contributions | $649,169 |
| Other contributions (incl. rollovers in) | $634 |
| Administrative expenses paid from the plan | $24,730 |
| Investment advisory & management fees | $1,882 |
| Other admin expenses | $22,848 |
| Benefits paid out | $902,853 |
| Net assets, start / end of year | $7.2M / $8.5M |
| Active participants, start / end of year | 559 / 483 |
| Participants with account balances | 295 |
| Auto-enrollment (feature code 2S) | Not reported |
| Auditor | Eide Bailly LLP |
Largest service providers (Schedule C)
| First Interstate Wealth Management | $22,848 reported compensation |
| Empower Advisory Group, LLC | $1,882 reported compensation |
| Empower Annuity Insurance Company O | $0 reported compensation |
Source: DOL EFAST2 Form 5500 filing, acknowledgment ID 20250804101424NAL0000674659001, received 2025-08-04, EIN 47-0650251, plan #333, plan year 2024-01-01 to 2024-12-31. Verify at efast.dol.gov.