401k Record

Employers › CEM

CEM 401(k)

Administrative expenses excluding investment management, per participant · CEM Corporation Salary Reduction Profit Sharing Plan · plan year 2024

$184.49

Higher than 82% of the 8,758 plans $50 to 250M that report it.

Source

= $57,931 / 314
derived, admin_expenses (2i(12)) minus invst_mgmt_fees (2i(5)), floored at 0; filing 20260429131613NAL0023027266001, received 2026-04-29
participants_with_balance: Form 5500, line 6g(2); PARTCP_ACCOUNT_BAL_CNT pos 78; filing 20260429131613NAL0023027266001, received 2026-04-29

10th: $16.21median $93.2090th: $246.84

Percentiles compare this plan with the Schedule H plans $50 to 250M in assets of the same plan year, excluding final filings; shown only where at least 50 comparable plans report the figure. Plan year 2024-10-01 to 2025-09-30, filing received 2026-04-29.

Cost and contributions

Recordkeeping fees per participant

not reported

Not reported on this filing.

Administrative expenses per participant

$184.49

10th: $29.39median $132.8490th: $350.58

Higher than 67% of the 9,042 plans $50 to 250M that report it.

Source

= $57,931 / 314
Schedule H, line 2i(12) total administrative expenses; TOT_ADMIN_EXPENSES_AMT pos 109; filing 20260429131613NAL0023027266001, received 2026-04-29
participants_with_balance: Form 5500, line 6g(2); PARTCP_ACCOUNT_BAL_CNT pos 78; filing 20260429131613NAL0023027266001, received 2026-04-29

Administrative expenses as a share of assets

0.076%

10th: 0.022%median 0.136%90th: 0.326%

Higher than 29% of the 9,049 plans $50 to 250M that report it.

Source

= $57,931 / $75,790,487
Schedule H, line 2i(12) total administrative expenses; TOT_ADMIN_EXPENSES_AMT pos 109; filing 20260429131613NAL0023027266001, received 2026-04-29
assets_eoy: Schedule H, Part I line 1f col (b); TOT_ASSETS_EOY_AMT pos 61; filing 20260429131613NAL0023027266001, received 2026-04-29

Employer contributions per participant

$7,951

10th: $965median $2,73890th: $8,164

Higher than 89% of the 9,105 plans $50 to 250M that report it.

Source

= $2,496,652 / 314
Schedule H, Part II line 2a(1)(A); EMPLR_CONTRIB_INCOME_AMT pos 68; filing 20260429131613NAL0023027266001, received 2026-04-29
participants_with_balance: Form 5500, line 6g(2); PARTCP_ACCOUNT_BAL_CNT pos 78; filing 20260429131613NAL0023027266001, received 2026-04-29

Employer share of total contributions

51.5%

10th: 15.6%median 29.5%90th: 50.6%

Higher than 91% of the 9,112 plans $50 to 250M that report it.

Source

= $2,496,652 / $4,845,335
Schedule H, Part II line 2a(1)(A); EMPLR_CONTRIB_INCOME_AMT pos 68; filing 20260429131613NAL0023027266001, received 2026-04-29
total_contrib: Schedule H, line 2a(3); TOT_CONTRIB_AMT pos 72; filing 20260429131613NAL0023027266001, received 2026-04-29

Plan terms, as stated in CEM Corporation's SEC filings

Plan terms are described in CEM Corporation's SEC filings: Form 11-K filed 1999-12-23 and Form 10-K filed 1999-09-28. No term could be quoted from them with the required precision.

Plan features

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 · Form 5500, line 8a; TYPE_PENSION_BNFT_CODE pos 81; filing 20260429131613NAL0023027266001, received 2026-04-29

Full record, CEM Corporation Salary Reduction Profit Sharing Plan

FieldValueSource
Plan sponsorCEM CORPORATIONForm 5500, Part II line 2a; SPONSOR_DFE_NAME pos 19; filing 20260429131613NAL0023027266001, received 2026-04-29
Plan nameCEM CORPORATION SALARY REDUCTION PROFIT SHARING PLANForm 5500, line 1a; PLAN_NAME pos 16; filing 20260429131613NAL0023027266001, received 2026-04-29
Sponsor EIN / plan number56-1019741 / 001Form 5500, line 2b; SPONS_DFE_EIN pos 44; filing 20260429131613NAL0023027266001, received 2026-04-29
Plan typesingle-employerForm 5500, Part I line A; TYPE_PLAN_ENTITY_CD pos 4; filing 20260429131613NAL0023027266001, received 2026-04-29
Sponsor locationMATTHEWS, NCForm 5500, line 2a; SPONS_DFE_MAIL_US_STATE pos 25; filing 20260429131613NAL0023027266001, received 2026-04-29
Industry (business code)339900, ManufacturingForm 5500, line 2d; BUSINESS_CODE pos 46; filing 20260429131613NAL0023027266001, received 2026-04-29
Plan year2024-10-01 to 2025-09-30Form 5500, Part I plan year; FORM_PLAN_YEAR_BEGIN_DATE pos 2; filing 20260429131613NAL0023027266001, received 2026-04-29
Filing received2026-04-29Form 5500, EFAST2 receipt date; DATE_RECEIVED pos 102; filing 20260429131613NAL0023027266001, received 2026-04-29
Final filingnoForm 5500, Part I line B; FINAL_FILING_IND pos 8; filing 20260429131613NAL0023027266001, received 2026-04-29
Amended filingnoForm 5500, Part I line B; AMENDED_IND pos 7; filing 20260429131613NAL0023027266001, received 2026-04-29
Participants, beginning of year315Form 5500, line 5; TOT_PARTCP_BOY_CNT pos 71; filing 20260429131613NAL0023027266001, received 2026-04-29
Active participants261Form 5500, line 6a(2); TOT_ACTIVE_PARTCP_CNT pos 72; filing 20260429131613NAL0023027266001, received 2026-04-29
Participants, end of year315Form 5500, line 6f; TOT_ACT_RTD_SEP_BENEF_CNT pos 77; filing 20260429131613NAL0023027266001, received 2026-04-29
Participants with an account balance314Form 5500, line 6g(2); PARTCP_ACCOUNT_BAL_CNT pos 78; filing 20260429131613NAL0023027266001, received 2026-04-29
Total assets, beginning of year$66,409,024Schedule H, Part I line 1f col (a); TOT_ASSETS_BOY_AMT pos 30; filing 20260429131613NAL0023027266001, received 2026-04-29
Total assets, end of year$75,790,487Schedule H, Part I line 1f col (b); TOT_ASSETS_EOY_AMT pos 61; filing 20260429131613NAL0023027266001, received 2026-04-29
Net assets, end of year$75,790,487Schedule H, line 1l col (b); NET_ASSETS_EOY_AMT pos 67; filing 20260429131613NAL0023027266001, received 2026-04-29
Total income$13,882,062Schedule H, Part II line 2d; TOT_INCOME_AMT pos 97; filing 20260429131613NAL0023027266001, received 2026-04-29
Net income$9,381,463Schedule H, line 2k; NET_INCOME_AMT pos 111; filing 20260429131613NAL0023027266001, received 2026-04-29
Employer contributions$2,496,652Schedule H, Part II line 2a(1)(A); EMPLR_CONTRIB_INCOME_AMT pos 68; filing 20260429131613NAL0023027266001, received 2026-04-29
Participant contributions$2,150,158Schedule H, line 2a(1)(B); PARTICIPANT_CONTRIB_AMT pos 69; filing 20260429131613NAL0023027266001, received 2026-04-29
Other contributions (incl. rollovers)$198,525Schedule H, line 2a(1)(C); OTH_CONTRIB_RCVD_AMT pos 70; filing 20260429131613NAL0023027266001, received 2026-04-29
Total contributions$4,845,335Schedule H, line 2a(3); TOT_CONTRIB_AMT pos 72; filing 20260429131613NAL0023027266001, received 2026-04-29
Benefit payments$4,442,668Schedule H, line 2e(4); TOT_DISTRIB_BNFT_AMT pos 101; filing 20260429131613NAL0023027266001, received 2026-04-29
Total expenses (incl. benefit payments)$4,500,599Schedule H, line 2j; TOT_EXPENSES_AMT pos 110; filing 20260429131613NAL0023027266001, received 2026-04-29
Total administrative expenses$57,931Schedule H, line 2i(12) total administrative expenses; TOT_ADMIN_EXPENSES_AMT pos 109; filing 20260429131613NAL0023027266001, received 2026-04-29
Contract administrator fees$57,931Schedule H, line 2i(2); CONTRACT_ADMIN_FEES_AMT pos 106; filing 20260429131613NAL0023027266001, received 2026-04-29
Administrative expenses excluding investment management$57,931derived, admin_expenses (2i(12)) minus invst_mgmt_fees (2i(5)), floored at 0; filing 20260429131613NAL0023027266001, received 2026-04-29
Held in common/collective trusts$5,350,473Schedule H, line 1c(9) col (b); INT_COMMON_TR_EOY_AMT pos 51; filing 20260429131613NAL0023027266001, received 2026-04-29
Held in mutual funds$61,364,549Schedule H, line 1c(13) col (b); INT_REG_INVST_CO_EOY_AMT pos 55; filing 20260429131613NAL0023027266001, received 2026-04-29
Independent auditorLONG CPA, PLLCSchedule H, Part III line 3a; ACCOUNTANT_FIRM_NAME pos 116; filing 20260429131613NAL0023027266001, received 2026-04-29

Position = column in the DOL layout for form year 2024. Filing 20260429131613NAL0023027266001, received 2026-04-29.

Service providers paid directly by the plan

ProviderRelationshipService codesDirect compensationIndirect
PRINCIPAL LIFE INSURANCE COMPANYrecordkeeperCONTRACT ADMINISTRATOR 13 Contract administrator; 37 Participant loan processing; 50 Direct payment from the plan; 64 Recordkeeping fees $59,533yes

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 20260429131613NAL0023027266001, received 2026-04-29.

What changed since the 2023 plan year

Figure20232024Change
Total assets$66,409,024$75,790,48714.1%
Participants with a balance2933147.2%
Administrative expenses$49,683$57,93116.6%
Recordkeeping fees per participantnot reportednot reported
Employer contributions$1,857,375$2,496,65234.4%

Prior filing 20250430141041NAL0002830032001, received 2025-04-30; the plan years are contiguous.

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Sponsor name as filed: CEM CORPORATION; SEC registrant: CEM CORP (CIK 793933, matched by EIN).