Plan Snapshot
- Plan Sponsor: Cognitive Medical Systems, INC.
- Sponsor EIN: 274258235
- Sponsor Address: 9920 PACIFIC HEIGHTS SUITE 150, SAN DIEGO, CA, 92121
- Plan Type: 401(k)
- Total Participants: 150
- Total Assets: $6.6M
Key Plan Design Features
- Auto-Enrollment: No
- Auto-Escalation: No
- Allows Roth Contributions: No
- Participant Loans: No
- Participant-Directed Investments: Yes
- ERISA Section 404(c) Fiduciary Safe Harbor: Yes
Plan Financials by Year
| Year | Participants | Total Assets | Employer Contrib. | Employee Contrib. |
|---|---|---|---|---|
| 2024 | 150 | $6.6M | $517,091 | $737,620 |
| 2023 | 142 | $4.9M | $215,635 | $458,681 |
| 2022 | 39 | $3.9M | $0 | $242,066 |
Service Providers (Schedule C)
Vendors paid $5,000 or more for services to the plan, ranked by total compensation (direct + indirect fees).
| Provider Name | Role | Direct Compensation | Indirect Compensation | Total Fees |
|---|---|---|---|---|
| OSAIC FINL | NONE | $12,667 | — | $12,667 |
| PKF SAN DIEGO, LLP | Auditor | — | — | $0 |
Plan Fees & Expenses
Annual service provider fees and administrative expenses sourced from DOL Form 5500 filings.
- Total Service Provider Fees: $12,667
- Estimated Expense Ratio: 0.192% of plan assets
Historical Administrative Expenses
Breakdown of administrative expense categories reported on Form 5500 filings.
| Year | Total Admin Expenses | Investment Mgmt Fees | Contract Admin Fees | IQPA Audit Fees | Professional Fees |
|---|---|---|---|---|---|
| 2024 | $20,035 | $16,285 | $3,750 | — | — |
| 2023 | — | — | — | — | — |
| 2022 | $14,630 | $12,470 | $2,160 | — | — |