JDK Management Co, L.P. 401(k) Review & Grade
JDK Management Co. L.P. Employee Savings and Retirement Plan
Bloomsburg, PAAdministrative, Support & Staffing Services1,380 active participantsPlan year 2024
Estimate from the plan's Form 5500 filing · How we grade
$115Employer $ per active participant
$591Employee $ saved per active participant
1.12%Direct admin cost, % of plan assets
$13.4MNet plan assets, end of year
–Average balance per account (account count looks misreported)
Score breakdown
- Employer generosity10.5 / 5021th percentile for employer $ per participant
- Low cost1.3 / 255th percentile for low admin cost vs. same-size plans
- Employee saving3.5 / 1523th percentile for employee $ per participant
- Plan features0 / 10No auto-enrollment or default investment reported
- Red-flag deductions-13 pts2 issues reported on the filing
Total score2 / 100 · Grade F
This plan vs. peers
Peers: Administrative, Support & Staffing Services plans with 500–2,499 active participants (401 plans).
| Measure | Percentile |
|---|---|
| Employer $ per participant | 21th |
| Lower admin cost | 5th |
| Employee saving | 23th |
| Peers that auto-enroll | 27% |
Get the monthly 401(k) report card
The best and worst plans, new grades as filings post. One email a month, no spam.
Red flags from the filing
Late deposits: the filing says some employee contributions were not sent to the plan on time ($29,112 reported). That's money taken from paychecks that sat with the employer longer than the law allows.
Corrective distributions: the plan refunded $19,682 in contributions, which usually means it failed annual nondiscrimination testing.
What to do if you're in this plan
- JDK Management Co, L.P. put in about $115 per active participant, below the typical peer ($712). 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 (1.12% 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.
- 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 | $158,137 |
| Participant (employee) contributions | $815,612 |
| Other contributions (incl. rollovers in) | $268,219 |
| Administrative expenses paid from the plan | $152,185 |
| Contract administrator fees | $152,185 |
| Benefits paid out | $3,337,132 |
| Net assets, start / end of year | $13.8M / $13.4M |
| Active participants, start / end of year | 1,392 / 1,369 |
| Participants with account balances | 329 |
| Auto-enrollment (feature code 2S) | Not reported |
| Auditor | Mckonly & Asbury, LLP |
Largest service providers (Schedule C)
| Principal Life Insurance Company | $150,006 reported compensation |
| Lifestyle Retirement Company | $20,321 reported compensation |
| Stifel Nicolaus & Company Inc | $18,727 reported compensation |
Source: DOL EFAST2 Form 5500 filing, acknowledgment ID 20251014125341NAL0001407427001, received 2025-10-14, EIN 23-3062632, plan #001, plan year 2024-01-01 to 2024-12-31. Verify at efast.dol.gov.