The Pokagon Gaming Authority D/B/A Four Winds Casino Resort 401(k) Review & Grade
Four Winds Casino Resort 401(k) Retirement Savings Plan
New Buffalo, MIArts, Entertainment & Recreation2,706 active participantsPlan year 2024✓ Auto-enroll
Estimate from the plan's Form 5500 filing · How we grade
$1,205Employer $ per active participant
$3,515Employee $ saved per active participant
0.08%Direct admin cost, % of plan assets
$110.9MNet plan assets, end of year
$38,487Average balance per account
Score breakdown
- Employer generosity27.9 / 5056th percentile for employer $ per participant
- Low cost16.4 / 2565th percentile for low admin cost vs. same-size plans
- Employee saving10.1 / 1568th percentile for employee $ per participant
- Plan features10 / 10Auto-enrollment, Default investment
Total score64 / 100 · Grade B
This plan vs. peers
Peers: Arts, Entertainment & Recreation plans with 2,500–9,999 active participants (35 plans).
| Measure | Percentile |
|---|---|
| Employer $ per participant | 56th |
| Lower admin cost | 65th |
| Employee saving | 68th |
| Peers that auto-enroll | 43% |
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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
- Pokagon Gaming Authority D/B/A Four Winds Casino Resort put in about $1,205 per active participant, more than the typical peer ($1,107). 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.
- The plan auto-enrolls employees. Check your default contribution rate. Defaults are often lower than what it takes to get the full match.
- 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 | $3,262,004 |
| Participant (employee) contributions | $9,513,318 |
| Other contributions (incl. rollovers in) | $264,586 |
| Administrative expenses paid from the plan | $79,310 |
| Contract administrator fees | $79,310 |
| Benefits paid out | $9,264,548 |
| Net assets, start / end of year | $94.7M / $110.9M |
| Active participants, start / end of year | 2,763 / 2,650 |
| Participants with account balances | 2,882 |
| Auto-enrollment (feature code 2S) | Yes |
| Auditor | Andrews Hooper Pavlik PLC |
Largest service providers (Schedule C)
| Principal Life Insurance Company | $79,310 reported compensation |
Source: DOL EFAST2 Form 5500 filing, acknowledgment ID 20251013092424NAL0000416963001, received 2025-10-13, EIN 68-0629973, plan #001, plan year 2024-01-01 to 2024-12-31. Verify at efast.dol.gov.