Employers › Boyd Gaming
Recordkeeping fees per participant · Boyd Gaming Corporation 401(k) Plan and Trust · plan year 2024
$28.27
Higher than 24% of the 1,697 plans $250M to 1B that report it.
= $475,287 / 16,811
Schedule H, line 2i(3); OTH_RECORDKEEPING_FEES_AMT pos 160; filing 20251013123128NAL0001940304001, received 2025-10-13
participants_with_balance: Form 5500, line 6g(2); PARTCP_ACCOUNT_BAL_CNT pos 78; filing 20251013123128NAL0001940304001, received 2025-10-13
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 2025-10-13.
Administrative expenses excluding investment management, per participant
$30.49
Higher than 17% of the 2,324 plans $250M to 1B that report it.
= $512,600 / 16,811
derived, admin_expenses (2i(12)) minus invst_mgmt_fees (2i(5)), floored at 0; filing 20251013123128NAL0001940304001, received 2025-10-13
participants_with_balance: Form 5500, line 6g(2); PARTCP_ACCOUNT_BAL_CNT pos 78; filing 20251013123128NAL0001940304001, received 2025-10-13
Administrative expenses per participant
$36.37
Higher than 13% of the 2,405 plans $250M to 1B that report it.
= $611,383 / 16,811
Schedule H, line 2i(12) total administrative expenses; TOT_ADMIN_EXPENSES_AMT pos 109; filing 20251013123128NAL0001940304001, received 2025-10-13
participants_with_balance: Form 5500, line 6g(2); PARTCP_ACCOUNT_BAL_CNT pos 78; filing 20251013123128NAL0001940304001, received 2025-10-13
Administrative expenses as a share of assets
0.114%
Higher than 72% of the 2,407 plans $250M to 1B that report it.
= $611,383 / $537,126,579
Schedule H, line 2i(12) total administrative expenses; TOT_ADMIN_EXPENSES_AMT pos 109; filing 20251013123128NAL0001940304001, received 2025-10-13
assets_eoy: Schedule H, Part I line 1f col (b); TOT_ASSETS_EOY_AMT pos 61; filing 20251013123128NAL0001940304001, received 2025-10-13
Employer contributions per participant
$292
Higher than 2% of the 2,457 plans $250M to 1B that report it.
= $4,912,733 / 16,811
Schedule H, Part II line 2a(1)(A); EMPLR_CONTRIB_INCOME_AMT pos 68; filing 20251013123128NAL0001940304001, received 2025-10-13
participants_with_balance: Form 5500, line 6g(2); PARTCP_ACCOUNT_BAL_CNT pos 78; filing 20251013123128NAL0001940304001, received 2025-10-13
Employer share of total contributions
11.7%
Higher than 4% of the 2,459 plans $250M to 1B that report it.
= $4,912,733 / $42,093,181
Schedule H, Part II line 2a(1)(A); EMPLR_CONTRIB_INCOME_AMT pos 68; filing 20251013123128NAL0001940304001, received 2025-10-13
total_contrib: Schedule H, line 2a(3); TOT_CONTRIB_AMT pos 72; filing 20251013123128NAL0001940304001, received 2025-10-13
Plan terms are described in Boyd Gaming Corporation's SEC filings: Form 10-K filed 2026-02-20. No term could be quoted from them with the required precision.
2E profit-sharing · 2F ERISA 404(c) plan · 2G fully participant-directed · 2J 401(k) feature · 2K 401(m) arrangement · 2R participant brokerage window · 2S pre-approved plan document · 2T default investment (QDIA) · 3D IRS pre-approved plan · 3H controlled-group sponsor · Form 5500, line 8a; TYPE_PENSION_BNFT_CODE pos 81; filing 20251013123128NAL0001940304001, received 2025-10-13
| Field | Value | Source |
|---|---|---|
| Plan sponsor | BOYD GAMING CORPORATION | Form 5500, Part II line 2a; SPONSOR_DFE_NAME pos 19; filing 20251013123128NAL0001940304001, received 2025-10-13 |
| Plan name | BOYD GAMING CORPORATION 401(K) PLAN AND TRUST | Form 5500, line 1a; PLAN_NAME pos 16; filing 20251013123128NAL0001940304001, received 2025-10-13 |
| Sponsor EIN / plan number | 88-0242733 / 001 | Form 5500, line 2b; SPONS_DFE_EIN pos 44; filing 20251013123128NAL0001940304001, received 2025-10-13 |
| Plan type | single-employer | Form 5500, Part I line A; TYPE_PLAN_ENTITY_CD pos 4; filing 20251013123128NAL0001940304001, received 2025-10-13 |
| Sponsor location | LAS VEGAS, NV | Form 5500, line 2a; SPONS_DFE_MAIL_US_STATE pos 25; filing 20251013123128NAL0001940304001, received 2025-10-13 |
| Industry (business code) | 721120, Accommodation and food services | Form 5500, line 2d; BUSINESS_CODE pos 46; filing 20251013123128NAL0001940304001, received 2025-10-13 |
| Plan year | 2024-01-01 to 2024-12-31 | Form 5500, Part I plan year; FORM_PLAN_YEAR_BEGIN_DATE pos 2; filing 20251013123128NAL0001940304001, received 2025-10-13 |
| Filing received | 2025-10-13 | Form 5500, EFAST2 receipt date; DATE_RECEIVED pos 102; filing 20251013123128NAL0001940304001, received 2025-10-13 |
| Final filing | no | Form 5500, Part I line B; FINAL_FILING_IND pos 8; filing 20251013123128NAL0001940304001, received 2025-10-13 |
| Amended filing | no | Form 5500, Part I line B; AMENDED_IND pos 7; filing 20251013123128NAL0001940304001, received 2025-10-13 |
| Participants, beginning of year | 19,248 | Form 5500, line 5; TOT_PARTCP_BOY_CNT pos 71; filing 20251013123128NAL0001940304001, received 2025-10-13 |
| Active participants | 14,818 | Form 5500, line 6a(2); TOT_ACTIVE_PARTCP_CNT pos 72; filing 20251013123128NAL0001940304001, received 2025-10-13 |
| Participants, end of year | 18,991 | Form 5500, line 6f; TOT_ACT_RTD_SEP_BENEF_CNT pos 77; filing 20251013123128NAL0001940304001, received 2025-10-13 |
| Participants with an account balance | 16,811 | Form 5500, line 6g(2); PARTCP_ACCOUNT_BAL_CNT pos 78; filing 20251013123128NAL0001940304001, received 2025-10-13 |
| Total assets, beginning of year | $490,879,087 | Schedule H, Part I line 1f col (a); TOT_ASSETS_BOY_AMT pos 30; filing 20251013123128NAL0001940304001, received 2025-10-13 |
| Total assets, end of year | $537,126,579 | Schedule H, Part I line 1f col (b); TOT_ASSETS_EOY_AMT pos 61; filing 20251013123128NAL0001940304001, received 2025-10-13 |
| Net assets, end of year | $537,126,579 | Schedule H, line 1l col (b); NET_ASSETS_EOY_AMT pos 67; filing 20251013123128NAL0001940304001, received 2025-10-13 |
| Total income | $100,242,551 | Schedule H, Part II line 2d; TOT_INCOME_AMT pos 97; filing 20251013123128NAL0001940304001, received 2025-10-13 |
| Net income | $46,247,492 | Schedule H, line 2k; NET_INCOME_AMT pos 111; filing 20251013123128NAL0001940304001, received 2025-10-13 |
| Employer contributions | $4,912,733 | Schedule H, Part II line 2a(1)(A); EMPLR_CONTRIB_INCOME_AMT pos 68; filing 20251013123128NAL0001940304001, received 2025-10-13 |
| Participant contributions | $33,740,613 | Schedule H, line 2a(1)(B); PARTICIPANT_CONTRIB_AMT pos 69; filing 20251013123128NAL0001940304001, received 2025-10-13 |
| Other contributions (incl. rollovers) | $3,439,835 | Schedule H, line 2a(1)(C); OTH_CONTRIB_RCVD_AMT pos 70; filing 20251013123128NAL0001940304001, received 2025-10-13 |
| Total contributions | $42,093,181 | Schedule H, line 2a(3); TOT_CONTRIB_AMT pos 72; filing 20251013123128NAL0001940304001, received 2025-10-13 |
| Benefit payments | $52,569,551 | Schedule H, line 2e(4); TOT_DISTRIB_BNFT_AMT pos 101; filing 20251013123128NAL0001940304001, received 2025-10-13 |
| Total expenses (incl. benefit payments) | $53,995,059 | Schedule H, line 2j; TOT_EXPENSES_AMT pos 110; filing 20251013123128NAL0001940304001, received 2025-10-13 |
| Total administrative expenses | $611,383 | Schedule H, line 2i(12) total administrative expenses; TOT_ADMIN_EXPENSES_AMT pos 109; filing 20251013123128NAL0001940304001, received 2025-10-13 |
| Recordkeeping fees | $475,287 | Schedule H, line 2i(3); OTH_RECORDKEEPING_FEES_AMT pos 160; filing 20251013123128NAL0001940304001, received 2025-10-13 |
| Investment advisory and management fees | $98,783 | Schedule H, line 2i(5); INVST_MGMT_FEES_AMT pos 107; filing 20251013123128NAL0001940304001, received 2025-10-13 |
| Administrative expenses excluding investment management | $512,600 | derived, admin_expenses (2i(12)) minus invst_mgmt_fees (2i(5)), floored at 0; filing 20251013123128NAL0001940304001, received 2025-10-13 |
| Held in common/collective trusts | $285,798,847 | Schedule H, line 1c(9) col (b); INT_COMMON_TR_EOY_AMT pos 51; filing 20251013123128NAL0001940304001, received 2025-10-13 |
| Held in mutual funds | $227,555,990 | Schedule H, line 1c(13) col (b); INT_REG_INVST_CO_EOY_AMT pos 55; filing 20251013123128NAL0001940304001, received 2025-10-13 |
| Independent auditor | AUDIT & TAX SOLUTIONS, INC | Schedule H, Part III line 3a; ACCOUNTANT_FIRM_NAME pos 116; filing 20251013123128NAL0001940304001, received 2025-10-13 |
Position = column in the DOL layout for form year 2024. Filing 20251013123128NAL0001940304001, received 2025-10-13.
| Provider | Relationship | Service codes | Direct compensation | Indirect |
|---|---|---|---|---|
| EMPOWER ANNUITY INSURANCE COMPANYrecordkeeper | RECORDKEEPER | 64 Recordkeeping fees | $475,287 | yes |
| MORGAN STANLEY | INVESTMENT ADVISOR | 27 Investment advisory (plan) | $80,000 | no |
| AUDIT AND TAX SOLUTIONS CPAS, INC | OTHER | 99 Other fees | $20,750 | no |
| ADVISED ASSETS GROUP, LLC | INVESTMENT MGMT | 28 Investment management | $18,783 | no |
| OGLETREE, DEAKINS, NASH, SMOAK & ST | ATTORNEY | 29 Legal | $16,563 | no |
| EMPOWER FINANCIAL SERVICES,INS | NONE | 33 Securities brokerage; 72 Other investment fees and expenses; 59 Shareholder servicing fees; 63 Distribution (12b-1) fees | $214 | yes |
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 20251013123128NAL0001940304001, received 2025-10-13.
| Figure | 2023 | 2024 | Change |
|---|---|---|---|
| Total assets | $490,879,087 | $537,126,579 | 9.4% |
| Participants with a balance | 16,993 | 16,811 | -1.1% |
| Administrative expenses | $243,626 | $611,383 | 151.0% |
| Recordkeeping fees per participant | not reported | $28.27 | |
| Employer contributions | $5,041,627 | $4,912,733 | -2.6% |
Prior filing 20241014174515NAL0028009809001, received 2024-10-14; the plan years are contiguous.
Sponsor name as filed: BOYD GAMING CORPORATION; SEC registrant: BOYD GAMING CORP (CIK 906553, matched by EIN; display name from the Form 10-K cover).