Department of Labor filing

COSM INC.

COSM INC. 401(K) PLAN · For the plan year ended Dec 31, 2024

Public filing 2024 · received Oct 13, 2025Verified current terms Not available

Plan at a glance

How good does the filing look?

25filing comparison
out of 100

The filing trails many comparable plans on reported employer support and/or plan-paid administrative costs. This is a filing comparison, not a complete benefits score.

$Employer support

$2,719

Reported employer contributions per active participant.

Higher than about 34% of comparable plans

#People in the filing

820

Active participants reported for 2024.

The filing does not say how many employees are currently contributing.

¢Visible plan-paid fees

$281 / participant

Reported administrative expense—not every fee an employee may pay.

Lower cost than about 4% of comparable plans

↗Investment performance

Not available

Plan assets changed 13.3%, but that includes contributions, withdrawals, and market movement.

Asset change is not investment performance.

What we still need to judge the benefit

Current match formula, vesting, eligibility, investment choices, fund expense ratios, and employee-level fees.

See missing terms ↓

Filing comparison · 202425out of 100 among similar-size plans in the same industry when enough peers exist

How this filing compares

Reported employer contributions34th percentileTypical peer $3,735 · based on 119 comparable plans

Lower reported administrative expense4th percentileTypical peer $100 · based on 115 comparable plans

This comparison uses historical filing figures. It does not compare current match formulas, vesting, investments, or employee fees.

The short version

What the latest filing tells us

For the plan year ended Dec 31, 2024, COSM INC. reported $2,229,276 in employer contributions across the plan and 820 active participants. That works out to $2,719 per active participant. It is useful context, but it is not the current match formula and it does not show what any one employee received.

Participation proxy80%

Active participants divided by all end-of-year plan participants. This is not the company participation rate because the filing does not report every eligible employee.

Employer money trendDown 50.3%

Change in reported employer contribution per active participant across the filing history shown.

Expense trendUp 137.8%

Change in reported administrative expense per participant. Investment expenses may not be included.

Peer context25/100

A filing comparison among similar-size plans in the same industry when enough peers exist.

Where the public filing stops

Current match, vesting, eligibility, employee fees, and investment choices require a dated plan document. Until we have one, those details stay blank.

Latest financial record

Contributions, assets, and expenses

These figures are reported totals for the plan—not individual account balances or promises to any employee.

Employer contributions: $2,229,276
Participant contributions: $3,314,620
Other contributions: $585,291
Employer share of reported contributions: 40.2%
Beginning assets: $43,595,391
Ending assets: $49,402,141
Ending net assets: $49,402,141
Ending liabilities: $0
Total income: $12,246,502
Total expenses: $6,439,752
Administrative expenses: $103,198
Participant loans: $136,508

Three-year filing history

How the reported figures changed

Each chart uses its own scale and starts at zero. When the filing has no value, the chart says so rather than turning it into a zero.

Employer contributions reported per active participant

2022

$5,471

2023

$5,980

2024

$2,719

Plan-paid administrative expenses per participant

2022

$118

2023

$115

2024

$281

Active participants

2022

197

2023

252

2024

820

Detailed filing history
Plan year	Per active participant	Active participants	Plan assets	Filing ID
2024	$2,719	820	49.4M	20251013161516NAL0000820691001
2023	$5,980	252	43.6M	20241014153146NAL0027719649001
2022	$5,471	197	37M	20231013150406NAL0045489872001

Changes in plan assets are not the same as investment performance. Each row uses the selected public filing for that year.

Plan operations

Details worth knowing

Participant loans as a share of plan assets: 0.3%
Independent accountant’s opinion: Unqualified opinion Code 1
Late participant contributions reported: Yes
Public plan identifier: 844733652-001

Reported plan details

Identity and filing status

Plan type: Retirement plan
Employer arrangement: Single-employer plan
Plan effective date: Jan 1, 1987
Industry: Industry group 334
Amended filing: Yes
Final filing for this plan: No
Short plan year: No
401(k) feature reported: Yes
Show DOL characteristic codes
2E2F2G2J2K2T

Reported service providers

Organizations named in the latest filing

The public dataset does not always identify a provider’s exact role. Compensation stays blank when it was not separately reported.

Provider	Plan year	Direct compensation	Indirect compensation
THE VANGUARD GROUP, INC.	2024	Not reported	unknown

Current plan terms

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Filing ACK_ID20251013161516NAL0000820691001

Data sourceDOL Form 5500 bulk data ↗

Filing searchEFAST2 ↗