# High Falls Operating Company, LLC 401(k) Plan
Source: https://planprovider.pro/companies/high-falls-operating-company-llc-401k-plan

> High Falls Operating Company, LLC's 401(k) plan: 322 participants, plan year 2024 financials, providers, and benchmarks from Form 5500.

Form 5500 filing data for plan year 2024.

## Plan Snapshot

- **Plan Sponsor:** High Falls Operating Company, LLC

- **Sponsor EIN:** 800301564

- **Sponsor Address:** 445 ST. PAUL STREET, ROCHESTER, NY, 14605

- **Plan Type:** 401(k)

- **Total Participants:** 322

- **Total Assets:** $16.1M

## Key Plan Design Features

- **Auto-Enrollment:** Yes

- **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|322|$16.1M|$117,799|$1.1M|

| 2023|337|$14.6M|$110,256|$1.1M|

| 2022|367|$13.4M|$111,545|$1.1M|

## 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|

| INSERO & CO. CPAS, LLP|Auditor|$13,225|—|$13,225|

### Verified Provider Profiles

Direct links to verified profiles of matched retirement plan providers on PlanProvider.Pro:

- [INSERO & CO. CPAS, LLP](https://planprovider.pro/provider/insero-and-co-cpas-llp) — Auditor

## Plan Fees & Expenses

Annual service provider fees and administrative expenses sourced from DOL Form 5500 filings.

- **Total Service Provider Fees:** $13,225

- **Estimated Expense Ratio:** 0.082% 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|$89,074|$38,057|$37,792|$13,225|—|

| 2023|$84,664|$38,618|$34,046|$12,000|—|

| 2022|$84,544|$39,130|$33,414|—|$12,000|

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