Recordkeeping fees per participant
not reported
Not reported on this filing.
Employers › Avista
Avista 401(k)
- AVA NYSE
- Utilities
- Spokane, WA
- EIN 91-0462470
- 1 plan with Schedule H financials
- Plan year 2024
- Avista Corporation
- SEC registrant Avista Corp
Administrative expenses excluding investment management, per participant · Investment & Employee Stock Ownership Plan of Avista · plan year 2024
$94.30
Higher than 73% of the 2,324 plans $250M to 1B that report it.
Source
= $249,526 / 2,646
derived, admin_expenses (2i(12)) minus invst_mgmt_fees (2i(5)), floored at 0; filing 20251015124740NAL0002430851005, received 2025-10-15
participants_with_balance: Form 5500, line 6g(2); PARTCP_ACCOUNT_BAL_CNT pos 78; filing 20251015124740NAL0002430851005, received 2025-10-15
Percentiles compare this plan with the Schedule H plans $250M to 1B in assets of the same plan year, excluding final filings; shown only where at least 50 comparable plans report the figure. Plan year 2024-01-01 to 2024-12-31, filing received 2025-10-15.
Cost and contributions
Administrative expenses per participant
$296.40
Higher than 96% of the 2,405 plans $250M to 1B that report it.
Source
= $784,281 / 2,646
Schedule H, line 2i(12) total administrative expenses; TOT_ADMIN_EXPENSES_AMT pos 109; filing 20251015124740NAL0002430851005, received 2025-10-15
participants_with_balance: Form 5500, line 6g(2); PARTCP_ACCOUNT_BAL_CNT pos 78; filing 20251015124740NAL0002430851005, received 2025-10-15
Administrative expenses as a share of assets
0.093%
Higher than 62% of the 2,407 plans $250M to 1B that report it.
Source
= $784,281 / $843,466,787
Schedule H, line 2i(12) total administrative expenses; TOT_ADMIN_EXPENSES_AMT pos 109; filing 20251015124740NAL0002430851005, received 2025-10-15
assets_eoy: Schedule H, Part I line 1f col (b); TOT_ASSETS_EOY_AMT pos 61; filing 20251015124740NAL0002430851005, received 2025-10-15
Employer contributions per participant
$6,014
Higher than 80% of the 2,457 plans $250M to 1B that report it.
Source
= $15,914,137 / 2,646
Schedule H, Part II line 2a(1)(A); EMPLR_CONTRIB_INCOME_AMT pos 68; filing 20251015124740NAL0002430851005, received 2025-10-15
participants_with_balance: Form 5500, line 6g(2); PARTCP_ACCOUNT_BAL_CNT pos 78; filing 20251015124740NAL0002430851005, received 2025-10-15
Employer share of total contributions
36.7%
Higher than 67% of the 2,459 plans $250M to 1B that report it.
Source
= $15,914,137 / $43,367,865
Schedule H, Part II line 2a(1)(A); EMPLR_CONTRIB_INCOME_AMT pos 68; filing 20251015124740NAL0002430851005, received 2025-10-15
total_contrib: Schedule H, line 2a(3); TOT_CONTRIB_AMT pos 72; filing 20251015124740NAL0002430851005, received 2025-10-15
Plan terms, as stated in Avista Corporation's SEC filings
Vesting
“Participants vest 100% in the Company matching contribution after one year of service or upon death, disability or reaching normal retirement age.”
Form 11-K filed 2026-06-26, for the year ended 2025-12-31 · plan description note, vesting · source document
Automatic enrollment
“Plan participants hired on or after April 1, 2022 are automatically enrolled in the Plan upon eligibility at a 6% deferral rate, with an automatic increase of 1% each year up to 15%.”
Form 11-K filed 2026-06-26, for the year ended 2025-12-31 · plan description note, contributions · source document
Terms quoted from the filing for the year ended 2025-12-31. Figures cover plan year 2024. The plan document governs.
Plan features
2G fully participant-directed · 2J 401(k) feature · 2R participant brokerage window · 2T default investment (QDIA) · 3I · Form 5500, line 8a; TYPE_PENSION_BNFT_CODE pos 81; filing 20251015124740NAL0002430851005, received 2025-10-15
Full record, Investment & Employee Stock Ownership Plan of Avista
| Field | Value | Source |
|---|---|---|
| Plan sponsor | AVISTA CORPORATION | Form 5500, Part II line 2a; SPONSOR_DFE_NAME pos 19; filing 20251015124740NAL0002430851005, received 2025-10-15 |
| Plan name | INVESTMENT & EMPLOYEE STOCK OWNERSHIP PLAN OF AVISTA | Form 5500, line 1a; PLAN_NAME pos 16; filing 20251015124740NAL0002430851005, received 2025-10-15 |
| Sponsor EIN / plan number | 91-0462470 / 003 | Form 5500, line 2b; SPONS_DFE_EIN pos 44; filing 20251015124740NAL0002430851005, received 2025-10-15 |
| Plan type | single-employer | Form 5500, Part I line A; TYPE_PLAN_ENTITY_CD pos 4; filing 20251015124740NAL0002430851005, received 2025-10-15 |
| Sponsor location | SPOKANE, WA | Form 5500, line 2a; SPONS_DFE_MAIL_US_STATE pos 25; filing 20251015124740NAL0002430851005, received 2025-10-15 |
| Industry (business code) | 221100, Utilities | Form 5500, line 2d; BUSINESS_CODE pos 46; filing 20251015124740NAL0002430851005, received 2025-10-15 |
| Plan year | 2024-01-01 to 2024-12-31 | Form 5500, Part I plan year; FORM_PLAN_YEAR_BEGIN_DATE pos 2; filing 20251015124740NAL0002430851005, received 2025-10-15 |
| Filing received | 2025-10-15 | Form 5500, EFAST2 receipt date; DATE_RECEIVED pos 102; filing 20251015124740NAL0002430851005, received 2025-10-15 |
| Final filing | no | Form 5500, Part I line B; FINAL_FILING_IND pos 8; filing 20251015124740NAL0002430851005, received 2025-10-15 |
| Amended filing | no | Form 5500, Part I line B; AMENDED_IND pos 7; filing 20251015124740NAL0002430851005, received 2025-10-15 |
| Participants, beginning of year | 2,670 | Form 5500, line 5; TOT_PARTCP_BOY_CNT pos 71; filing 20251015124740NAL0002430851005, received 2025-10-15 |
| Active participants | 1,994 | Form 5500, line 6a(2); TOT_ACTIVE_PARTCP_CNT pos 72; filing 20251015124740NAL0002430851005, received 2025-10-15 |
| Participants, end of year | 2,707 | Form 5500, line 6f; TOT_ACT_RTD_SEP_BENEF_CNT pos 77; filing 20251015124740NAL0002430851005, received 2025-10-15 |
| Participants with an account balance | 2,646 | Form 5500, line 6g(2); PARTCP_ACCOUNT_BAL_CNT pos 78; filing 20251015124740NAL0002430851005, received 2025-10-15 |
| Total assets, beginning of year | $751,330,437 | Schedule H, Part I line 1f col (a); TOT_ASSETS_BOY_AMT pos 30; filing 20251015124740NAL0002430851005, received 2025-10-15 |
| Total assets, end of year | $843,466,787 | Schedule H, Part I line 1f col (b); TOT_ASSETS_EOY_AMT pos 61; filing 20251015124740NAL0002430851005, received 2025-10-15 |
| Net assets, end of year | $843,466,787 | Schedule H, line 1l col (b); NET_ASSETS_EOY_AMT pos 67; filing 20251015124740NAL0002430851005, received 2025-10-15 |
| Total income | $147,815,085 | Schedule H, Part II line 2d; TOT_INCOME_AMT pos 97; filing 20251015124740NAL0002430851005, received 2025-10-15 |
| Net income | $92,136,350 | Schedule H, line 2k; NET_INCOME_AMT pos 111; filing 20251015124740NAL0002430851005, received 2025-10-15 |
| Employer contributions | $15,914,137 | Schedule H, Part II line 2a(1)(A); EMPLR_CONTRIB_INCOME_AMT pos 68; filing 20251015124740NAL0002430851005, received 2025-10-15 |
| Participant contributions | $25,412,578 | Schedule H, line 2a(1)(B); PARTICIPANT_CONTRIB_AMT pos 69; filing 20251015124740NAL0002430851005, received 2025-10-15 |
| Other contributions (incl. rollovers) | $2,041,150 | Schedule H, line 2a(1)(C); OTH_CONTRIB_RCVD_AMT pos 70; filing 20251015124740NAL0002430851005, received 2025-10-15 |
| Total contributions | $43,367,865 | Schedule H, line 2a(3); TOT_CONTRIB_AMT pos 72; filing 20251015124740NAL0002430851005, received 2025-10-15 |
| Benefit payments | $54,894,454 | Schedule H, line 2e(4); TOT_DISTRIB_BNFT_AMT pos 101; filing 20251015124740NAL0002430851005, received 2025-10-15 |
| Total expenses (incl. benefit payments) | $55,678,735 | Schedule H, line 2j; TOT_EXPENSES_AMT pos 110; filing 20251015124740NAL0002430851005, received 2025-10-15 |
| Total administrative expenses | $784,281 | Schedule H, line 2i(12) total administrative expenses; TOT_ADMIN_EXPENSES_AMT pos 109; filing 20251015124740NAL0002430851005, received 2025-10-15 |
| Contract administrator fees | $154,198 | Schedule H, line 2i(2); CONTRACT_ADMIN_FEES_AMT pos 106; filing 20251015124740NAL0002430851005, received 2025-10-15 |
| IQPA audit fees | $64,325 | Schedule H, line 2i(4); IQPA_AUDIT_FEES_AMT pos 161; filing 20251015124740NAL0002430851005, received 2025-10-15 |
| Investment advisory and management fees | $534,755 | Schedule H, line 2i(5); INVST_MGMT_FEES_AMT pos 107; filing 20251015124740NAL0002430851005, received 2025-10-15 |
| Administrative expenses excluding investment management | $249,526 | derived, admin_expenses (2i(12)) minus invst_mgmt_fees (2i(5)), floored at 0; filing 20251015124740NAL0002430851005, received 2025-10-15 |
| Held in common/collective trusts | $37,524,876 | Schedule H, line 1c(9) col (b); INT_COMMON_TR_EOY_AMT pos 51; filing 20251015124740NAL0002430851005, received 2025-10-15 |
| Held in mutual funds | $765,706,391 | Schedule H, line 1c(13) col (b); INT_REG_INVST_CO_EOY_AMT pos 55; filing 20251015124740NAL0002430851005, received 2025-10-15 |
| Independent auditor | MOSS ADAMS LLP | Schedule H, Part III line 3a; ACCOUNTANT_FIRM_NAME pos 116; filing 20251015124740NAL0002430851005, received 2025-10-15 |
Position = column in the DOL layout for form year 2024. Filing 20251015124740NAL0002430851005, received 2025-10-15.
Service providers paid directly by the plan
| Provider | Relationship | Service codes | Direct compensation | Indirect |
|---|---|---|---|---|
| VANGUARD ADVISERS, INC. | N/A | 26 Investment advisory (participants); 50 Direct payment from the plan | $461,878 | no |
| VANGUARD GROUP INC.recordkeeper | N/A | 15 Recordkeeping and information management; 16 Consulting (general); 37 Participant loan processing; 38 Participant communication; 99 Other fees; 50 Direct payment from the plan | $175,648 | yes |
| SAGEVIEW ADVISORY GROUP LLC | N/A | 27 Investment advisory (plan); 51 Investment management fees paid directly by plan; 27 Investment advisory (plan); 51 Investment management fees paid directly by plan | $72,877 | no |
| MOSS ADAMS LLP | N/A | 10 Accounting (including auditing); 50 Direct payment from the plan | $64,325 | no |
| SEYFARTH SHAW | N/A | 29 Legal; 50 Direct payment from the plan | $5,509 | no |
Schedule C Part I line 2: name (a), service codes (b), relationship (c), direct compensation paid by the plan (d), indirect compensation received (e). Filing 20251015124740NAL0002430851005, received 2025-10-15.
What changed since the 2023 plan year
| Figure | 2023 | 2024 | Change |
|---|---|---|---|
| Total assets | $751,330,437 | $843,466,787 | 12.3% |
| Participants with a balance | 2,615 | 2,646 | 1.2% |
| Administrative expenses | $891,550 | $784,281 | -12.0% |
| Recordkeeping fees per participant | not reported | not reported | |
| Employer contributions | $14,769,344 | $15,914,137 | 7.8% |
Prior filing 20241015133924NAL0016510067005, received 2024-10-15; the plan years are contiguous.
Alerts, claims and corrections
Sponsor name as filed: AVISTA CORPORATION; SEC registrant: AVISTA CORP (CIK 104918, matched by EIN; display name from the Form 11-K cover).