Positive Behavior Supports Corporation 401(k) Review & Grade
Positive Behavior Supports Corporation 401(k) Profit Sharing Plan and Trust
Stuart, FLProfessional, Scientific & Technical Services3,430 active participantsPlan year 2024
Estimate from the plan's Form 5500 filing · How we grade
$408Employer $ per active participant
$1,971Employee $ saved per active participant
0.97%Direct admin cost, % of plan assets
$26.3MNet plan assets, end of year
$4,981Average balance per account
Score breakdown
- Employer generosity7.6 / 5015th percentile for employer $ per participant
- Low cost1.2 / 255th percentile for low admin cost vs. same-size plans
- Employee saving1.8 / 1512th percentile for employee $ per participant
- Plan features3 / 10Default investment
- Red-flag deductions-3 pts1 issue reported on the filing
Total score11 / 100 · Grade F
This plan vs. peers
Peers: Professional, Scientific & Technical Services plans with 2,500–9,999 active participants (231 plans).
| Measure | Percentile |
|---|---|
| Employer $ per participant | 15th |
| Lower admin cost | 5th |
| Employee saving | 12th |
| Peers that auto-enroll | 47% |
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Red flags from the filing
Corrective distributions: the plan refunded $4,449 in contributions, which usually means it failed annual nondiscrimination testing.
What to do if you're in this plan
- Positive Behavior Supports put in about $408 per active participant, below the typical peer ($2,951). 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 (0.97% of assets) are well above similar-size plans (0.12%). 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.
- 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 | $1,400,321 |
| Participant (employee) contributions | $6,758,242 |
| Other contributions (incl. rollovers in) | $291,431 |
| Administrative expenses paid from the plan | $208,259 |
| Contract administrator fees | $208,259 |
| Benefits paid out | $1,237,690 |
| Net assets, start / end of year | $16.7M / $26.3M |
| Active participants, start / end of year | 3,502 / 3,357 |
| Participants with account balances | 5,290 |
| Auto-enrollment (feature code 2S) | Not reported |
| Auditor | Cotlar, PLLC |
Largest service providers (Schedule C)
| Lincoln National Corporation | $161,574 reported compensation |
| Futureplan by Ascensus | $37,716 reported compensation |
Source: DOL EFAST2 Form 5500 filing, acknowledgment ID 20250827073557NAL0004893715001, received 2025-08-27, EIN 20-5268843, plan #001, plan year 2024-01-01 to 2024-12-31. Verify at efast.dol.gov.