Cowlitz Tribal Gaming Authority DBA Ilani 401(k) Review & Grade
Ilani 401(k) Retirement Savings Plan
Ridgefield, WAArts, Entertainment & Recreation1,296 active participantsPlan year 2024
Estimate from the plan's Form 5500 filing · How we grade
$949Employer $ per active participant
$1,921Employee $ saved per active participant
0.14%Direct admin cost, % of plan assets
$18.3MNet plan assets, end of year
–Average balance per account (account count looks misreported)
Score breakdown
- Employer generosity24.1 / 5048th percentile for employer $ per participant
- Low cost16.0 / 2564th percentile for low admin cost vs. same-size plans
- Employee saving6.0 / 1540th percentile for employee $ per participant
- Plan features3 / 10Default investment
Total score49 / 100 · Grade C
This plan vs. peers
Peers: Arts, Entertainment & Recreation plans with 500–2,499 active participants (225 plans).
| Measure | Percentile |
|---|---|
| Employer $ per participant | 48th |
| Lower admin cost | 64th |
| Employee saving | 40th |
| Peers that auto-enroll | 38% |
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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
- Cowlitz Tribal Gaming Authority DBA Ilani put in about $949 per active participant, below the typical peer ($995). 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.
- 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 | $1,229,935 |
| Participant (employee) contributions | $2,489,550 |
| Other contributions (incl. rollovers in) | $423,097 |
| Administrative expenses paid from the plan | $22,963 |
| Benefits paid out | $1,099,622 |
| Net assets, start / end of year | $13.5M / $18.3M |
| Active participants, start / end of year | 1,248 / 1,344 |
| Participants with account balances | 486 |
| Auto-enrollment (feature code 2S) | Not reported |
| Auditor | Baker Tilly US, LLP |
Largest service providers (Schedule C)
| Usi Consulting Group | $18,059 reported compensation |
| Charles Schwab Bank/trust Company | $5,803 reported compensation |
Source: DOL EFAST2 Form 5500 filing, acknowledgment ID 20251015141738NAL0004803745001, received 2025-10-15, EIN 46-2455122, plan #001, plan year 2024-01-01 to 2024-12-31. Verify at efast.dol.gov.