Department of Labor filing

SEAN F MURPHY CPA, LLC

SMCPA LLC 401(K) PLAN · For the plan year ended Dec 31, 2025

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Public filing 2025 · received Jun 16, 2026Verified current terms Not available

Plan summary

What matters most

This plan has a documented employer contribution and vesting that still needs verification. Reported employer contributions are around the middle of comparable plans.

60Fair plan health
high confidence
See what drives the plan health score
Employer contributions versus peers36/10030% of the full model
Lower reported administrative cost47/10020% of the full model
Active-participant trend50/10010% of the full model
Net-asset trend50/10010% of the full model
Participant-loan burden100/10010% of the full model
Reported compliance signals100/10010% of the full model
Filing completeness100/10010% of the full model

Published only when at least four measures and half of the model weight are available. Missing information is excluded rather than scored as zero.

01 · Employer matchSee verified formula

e employee's entire interest transferred from another qualified defined contribution plan.

02 · What it could be worthSee formula

The official filing does not support a reliable dollar example.

05 · Investment choicesOfficial filing detail

ement in a lump sum or installment payments over a period of time not to exceed the actuarial life of the participant.

09 · Employer contribution vs. peers36th percentile

Up 0.0% over the filing history shown.

What still needs verification

vesting, employee fees, eligibility, automatic enrollment, Roth availability. These items stay out of the summary until a dated source confirms them.

What this tells you: company-wide scale, reported employer support, participation activity, visible administrative cost, and historical direction.

Keep in mind: public filings do not show employee investment returns. Scores use only available measures; missing information lowers confidence, never the score. Current match, vesting, eligibility, investments, and employee-paid fees still require a current plan document.

Filing comparison · 202539out of 100 among similar-size plans in the same industry when enough peers exist

How this filing compares

Reported employer contributions36th percentileTypical peer $2,475 · based on 85,770 comparable plans
Lower reported administrative expense47th percentileTypical peer $102 · based on 77,997 comparable plans

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

Peer-group method: industry size. The comparison used the most specific peer group with enough valid filings.

The short version

What employees should know

For the year ended Dec 31, 2025, SEAN F MURPHY CPA, LLC reported $44,928 in employer contributions across this plan, or $1,664 per active participant. This is the best company-wide filing average available—not a promise of what any one employee receives.

People actively participating27

Up 0.0% across the filing years shown. The filing does not report every employee who was eligible.

Employer money over timeUp 0.0%

Change in employer contributions per active participant.

Plan costs over timeUp 0.0%

Change in reported administrative cost per participant. Fund expenses may be separate.

Peer comparison39/100

Compared with similarly sized plans in the same industry.

What this public record cannot answer

For the current match, vesting rules, eligibility, employee fees, and investment choices, we need a recent plan document. We leave those details blank until we have one.

Money and scale

Contributions, assets, and expenses

These are plan-wide totals. They are not individual account balances.

Employer contributions
$44,928
$1,664 per active participant
Participant contributions
$120,612
Other contributions
Not reported
Amounts not classified as employer or participant contributions
Employer share of contributions
27.1%
Active participants
27
Small plan
Total participants
31
25 at the beginning of the year
Ending assets
$894,591
$28,858 per participant
Net-asset change
Up 0.0%
Not the same as investment performance
Beginning net assets
$616,200
Ending net assets
$894,591
Beginning liabilities
$0
Ending liabilities
$0
Total income
$287,833
Total expenses
$9,442
Administrative expenses
$3,822
$123 per active participant
Participant loans
$1,538
0.2% of plan assets

Three-year filing history

How the reported figures changed

Each chart uses the selected public filing for that year. Missing values remain blank rather than becoming zero.

Employer money per active participant
2025
$1,664
Administrative cost per participant
2025
$123
Active participants
2025
27
Total plan assets
2025
$894,591
Participant loans as a share of assets
2025
0.2%
Detailed filing history
Plan yearEmployer money per active participantActive participantsPlan assets
2025$1,66427894.6K

Changes in plan assets are not the same as investment performance.

Plan health

Operational signals worth checking

Participant loans as a share of plan assets
0.2%
Independent accountant’s opinion
Not stated in the filing
Late participant contributions reported
Not reportedA “yes” needs context and is not, by itself, proof of wrongdoing.
Loan defaults reported
Not reported
Lease defaults reported
Not reportedOnly a small number of filings report these events.
Nonexempt transactions reported
Not reported
Public plan identifier
811041404-001

Reported plan details

Identity and filing status

Plan type
Retirement plan
Employer arrangement
1
Plan effective date
Jan 1, 2022
Industry
Professional, scientific, and technical services
Amended filing
No
Final filing for this plan
No
Short plan year
No
401(k) feature reported
Yes
Show DOL characteristic codes2E3D2G2J2K2F2T

Company filings

What the company has told the SEC about this plan

We found these passages in official company filings. They may help explain the plan, but we do not treat them as current benefits until the wording and date have been checked.

11-K · report period Dec 31, 2025Murphy USA Inc. — 11-K filed 2026-06-26
Official filing · details not yet checked
What it says about employer contributions

e employee's entire interest transferred from another qualified defined contribution plan. I. Qualified Non-Elective Contributions Account - employer contributions (other than any matching contributions) which are allocated to a participant's Qualified Non-elective Contribution Account, which they may not elect to receive in cash until distributed from the Plan and which are subject to special distribution restrictions. Each participant's account is credited with the participant's contribution and allocations of (a) the Company's contribution and (b) Plan earnings, and charged with an allocation of administrative expenses. Allocations are based on participant earnings or account balances, as defined. The benefit to which a participant is entitled is the benefit that can be provided from th

What it says about vesting

t Contributions vest after three years of credited employment service and Discretionary Employer Contribution Accounts after one year of credited employment service. Employees are fully vested in their accounts upon their death, disability, or attaining age 65 while remaining in active employment with the employer. Eligible employees, as defined in the Plan Document of the Employer, may participate in the Plan and may enroll the first of the month after their hire date and are age 21 or older. Employer means Murphy USA Inc. and any other entity that adopts the Plan for the benefit of its Eligible Employees including Murphy Oil USA, Inc. and QuickChek Corporation (identified herein collectively as the Companies and individually as the Company.) A participant may have the following Plan acco

What it says about fees

from notes receivable 648,815 Contributions: Employer 22,268,779 Employee 13,860,839 Rollover from other plans 1,872,859 Total contributions 38,002,477 Total additions 78,711,784 Administrative fees ( 700,134 ) Benefits paid directly to participants ( 43,872,200 ) Total deductions ( 44,572,334 ) Net change for the year 34,139,450 Net assets available for benefits at beginning of the year 358,856,619 Net assets available for benefits at end of the year $ 392,996,069 See accompanying notes to financial statements, page 7 6 Murphy USA Inc. Savings Plan Notes to Financial Statements 1. Summary of Significant Accounting Policies and Provisions of the Plan Basis of Presentation The accompanying financial statements of the Murphy USA Inc. Savings Plan ("the Plan") have been prepared on the accru

Current plan terms

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Filing evidence

Open the selected public records

We use the latest valid received filing for each year after resolving amendments and duplicate records. Open the source to check the original filing.

Filing ACK_ID20260616145558NAL0001574386001
Data sourceDOL Form 5500 bulk data ↗
Filing searchEFAST2 ↗