Comfort Systems USA, Inc. 401(k) Review & Grade
Comfort Systems USA, Inc. 401(k) Plan
Houston, TXConstruction16,524 active participantsPlan year 2024✓ Auto-enroll
Estimate from the plan's Form 5500 filing · How we grade
$1,718Employer $ per active participant
$4,188Employee $ saved per active participant
0.06%Direct admin cost, % of plan assets
$1.1BNet plan assets, end of year
$55,316Average balance per account
Score breakdown
- Employer generosity21.9 / 5044th percentile for employer $ per participant
- Low cost15.7 / 2563th percentile for low admin cost vs. same-size plans
- Employee saving6.7 / 1544th percentile for employee $ per participant
- Plan features10 / 10Auto-enrollment, Default investment
- Red-flag deductions-13 pts2 issues reported on the filing
Total score41 / 100 · Grade D
This plan vs. peers
Peers: all industries, plans with 10,000+ active participants (fewer than 30 industry peers) (820 plans).
| Measure | Percentile |
|---|---|
| Employer $ per participant | 44th |
| Lower admin cost | 63th |
| Employee saving | 44th |
| Peers that auto-enroll | 50% |
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Red flags from the filing
Late deposits: the filing says some employee contributions were not sent to the plan on time ($248,558 reported). That's money taken from paychecks that sat with the employer longer than the law allows.
Corrective distributions: the plan refunded $578 in contributions, which usually means it failed annual nondiscrimination testing.
What to do if you're in this plan
- Comfort Systems USA put in about $1,718 per active participant, below the typical peer ($2,229). 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.
- 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.
- The plan reported late deposits of employee contributions. Compare your pay stubs with your account statements, and contact the plan administrator if money shows up late.
- 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 | $28,393,746 |
| Participant (employee) contributions | $69,198,913 |
| Other contributions (incl. rollovers in) | $6,911,713 |
| Administrative expenses paid from the plan | $646,603 |
| Investment advisory & management fees | $19,500 |
| Benefits paid out | $105,977,046 |
| Net assets, start / end of year | $941.2M / $1.1B |
| Active participants, start / end of year | 14,682 / 18,367 |
| Participants with account balances | 20,272 |
| Auto-enrollment (feature code 2S) | Yes |
| Auditor | Melton & Melton LLP |
Largest service providers (Schedule C)
| Empower Annuity Insurance Company | $612,103 reported compensation |
| LPL Financial | $18,000 reported compensation |
| Melton & Melton LLP | $15,000 reported compensation |
Source: DOL EFAST2 Form 5500 filing, acknowledgment ID 20251014094008NAL0001186659001, received 2025-10-14, EIN 76-0526487, plan #001, plan year 2024-01-01 to 2024-12-31. Verify at efast.dol.gov.