USA Cinema Services, LLC 401(k) Review & Grade
Cinepolis USA 401(k) Plan
Dallas, TXArts, Entertainment & Recreation796 active participantsPlan year 2024
Estimate from the plan's Form 5500 filing · How we grade
$412Employer $ per active participant
$766Employee $ saved per active participant
0.37%Direct admin cost, % of plan assets
$4.7MNet plan assets, end of year
–Average balance per account (account count looks misreported)
Score breakdown
- Employer generosity14.3 / 5029th percentile for employer $ per participant
- Low cost8.2 / 2533th percentile for low admin cost vs. same-size plans
- Employee saving2.4 / 1516th percentile for employee $ per participant
- Plan features3 / 10Default investment
- Red-flag deductions-10 pts1 issue reported on the filing
Total score18 / 100 · Grade F
This plan vs. peers
Peers: Arts, Entertainment & Recreation plans with 500–2,499 active participants (225 plans).
| Measure | Percentile |
|---|---|
| Employer $ per participant | 29th |
| Lower admin cost | 33th |
| Employee saving | 16th |
| Peers that auto-enroll | 38% |
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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 ($152,942 reported). That's money taken from paychecks that sat with the employer longer than the law allows.
What to do if you're in this plan
- USA Cinema Services put in about $412 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.
- Direct plan expenses (0.37% 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 | $327,968 |
| Participant (employee) contributions | $610,395 |
| Other contributions (incl. rollovers in) | $2,599 |
| Administrative expenses paid from the plan | $17,040 |
| Investment advisory & management fees | $2,850 |
| Benefits paid out | $1,105,299 |
| Net assets, start / end of year | $4.4M / $4.7M |
| Active participants, start / end of year | 694 / 899 |
| Participants with account balances | 182 |
| Auto-enrollment (feature code 2S) | Not reported |
| Auditor | Russon + Johnston LLP |
Largest service providers (Schedule C)
| Transamerica Retirement Solutions | $10,950 reported compensation |
| Bank of America NA | $6,090 reported compensation |
Source: DOL EFAST2 Form 5500 filing, acknowledgment ID 20251206093126NAL0009563858001, received 2025-12-06, EIN 35-2522456, plan #001, plan year 2024-01-01 to 2024-12-31. Verify at efast.dol.gov.