Recordkeeping fees per participant
not reported
Not reported on this filing.
Employers › Graham
Graham 401(k)
- GHM NYSE
- Manufacturing
- Batavia, NY
- EIN 16-1194720
- 1 plan with Schedule H financials
- Plan year 2024
- Graham Corporation
- SEC registrant Graham Corp
Administrative expenses excluding investment management, per participant · Graham Corporation Incentive Savings Plan · plan year 2024
$241.97
Higher than 90% of the 8,758 plans $50 to 250M that report it.
Source
= $192,368 / 795
derived, admin_expenses (2i(12)) minus invst_mgmt_fees (2i(5)), floored at 0; filing 20250923085907NAL0005511121001, received 2025-09-23
participants_with_balance: Form 5500, line 6g(2); PARTCP_ACCOUNT_BAL_CNT pos 78; filing 20250923085907NAL0005511121001, received 2025-09-23
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 2024-01-01 to 2024-12-31, filing received 2025-09-23.
Cost and contributions
Administrative expenses per participant
$241.97
Higher than 79% of the 9,042 plans $50 to 250M that report it.
Source
= $192,368 / 795
Schedule H, line 2i(12) total administrative expenses; TOT_ADMIN_EXPENSES_AMT pos 109; filing 20250923085907NAL0005511121001, received 2025-09-23
participants_with_balance: Form 5500, line 6g(2); PARTCP_ACCOUNT_BAL_CNT pos 78; filing 20250923085907NAL0005511121001, received 2025-09-23
Administrative expenses as a share of assets
0.197%
Higher than 68% of the 9,049 plans $50 to 250M that report it.
Source
= $192,368 / $97,737,227
Schedule H, line 2i(12) total administrative expenses; TOT_ADMIN_EXPENSES_AMT pos 109; filing 20250923085907NAL0005511121001, received 2025-09-23
assets_eoy: Schedule H, Part I line 1f col (b); TOT_ASSETS_EOY_AMT pos 61; filing 20250923085907NAL0005511121001, received 2025-09-23
Employer contributions per participant
$4,696
Higher than 75% of the 9,105 plans $50 to 250M that report it.
Source
= $3,733,567 / 795
Schedule H, Part II line 2a(1)(A); EMPLR_CONTRIB_INCOME_AMT pos 68; filing 20250923085907NAL0005511121001, received 2025-09-23
participants_with_balance: Form 5500, line 6g(2); PARTCP_ACCOUNT_BAL_CNT pos 78; filing 20250923085907NAL0005511121001, received 2025-09-23
Employer share of total contributions
39.8%
Higher than 76% of the 9,112 plans $50 to 250M that report it.
Source
= $3,733,567 / $9,378,199
Schedule H, Part II line 2a(1)(A); EMPLR_CONTRIB_INCOME_AMT pos 68; filing 20250923085907NAL0005511121001, received 2025-09-23
total_contrib: Schedule H, line 2a(3); TOT_CONTRIB_AMT pos 72; filing 20250923085907NAL0005511121001, received 2025-09-23
Plan terms, as stated in Graham Corporation's SEC filings
Employer match
“The Company provides matching contributions equal to 100% of the first 3% of an employee's salary deferral and 50% of the next 2% percent of an employee’s salary deferral.”
Form 10-K filed 2026-06-08, for the year ended 2026-03-31 · benefits note, 10-K benefits note · source document
Vesting
“Company contributions are immediately vested.”
Form 10-K filed 2026-06-08, for the year ended 2026-03-31 · benefits note, 10-K benefits note · source document
Terms quoted from the filing for the year ended 2026-03-31. Figures cover plan year 2024. The plan document governs.
Plan features
2E profit-sharing · 2F ERISA 404(c) plan · 2G fully participant-directed · 2J 401(k) feature · 2K 401(m) arrangement · 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 20250923085907NAL0005511121001, received 2025-09-23
Full record, Graham Corporation Incentive Savings Plan
| Field | Value | Source |
|---|---|---|
| Plan sponsor | GRAHAM CORPORATION | Form 5500, Part II line 2a; SPONSOR_DFE_NAME pos 19; filing 20250923085907NAL0005511121001, received 2025-09-23 |
| Plan name | GRAHAM CORPORATION INCENTIVE SAVINGS PLAN | Form 5500, line 1a; PLAN_NAME pos 16; filing 20250923085907NAL0005511121001, received 2025-09-23 |
| Sponsor EIN / plan number | 16-1194720 / 002 | Form 5500, line 2b; SPONS_DFE_EIN pos 44; filing 20250923085907NAL0005511121001, received 2025-09-23 |
| Plan type | single-employer | Form 5500, Part I line A; TYPE_PLAN_ENTITY_CD pos 4; filing 20250923085907NAL0005511121001, received 2025-09-23 |
| Sponsor location | BATAVIA, NY | Form 5500, line 2a; SPONS_DFE_MAIL_US_STATE pos 25; filing 20250923085907NAL0005511121001, received 2025-09-23 |
| Industry (business code) | 333310, Manufacturing | Form 5500, line 2d; BUSINESS_CODE pos 46; filing 20250923085907NAL0005511121001, received 2025-09-23 |
| Plan year | 2024-01-01 to 2024-12-31 | Form 5500, Part I plan year; FORM_PLAN_YEAR_BEGIN_DATE pos 2; filing 20250923085907NAL0005511121001, received 2025-09-23 |
| Filing received | 2025-09-23 | Form 5500, EFAST2 receipt date; DATE_RECEIVED pos 102; filing 20250923085907NAL0005511121001, received 2025-09-23 |
| Final filing | no | Form 5500, Part I line B; FINAL_FILING_IND pos 8; filing 20250923085907NAL0005511121001, received 2025-09-23 |
| Amended filing | no | Form 5500, Part I line B; AMENDED_IND pos 7; filing 20250923085907NAL0005511121001, received 2025-09-23 |
| Participants, beginning of year | 752 | Form 5500, line 5; TOT_PARTCP_BOY_CNT pos 71; filing 20250923085907NAL0005511121001, received 2025-09-23 |
| Active participants | 591 | Form 5500, line 6a(2); TOT_ACTIVE_PARTCP_CNT pos 72; filing 20250923085907NAL0005511121001, received 2025-09-23 |
| Participants, end of year | 804 | Form 5500, line 6f; TOT_ACT_RTD_SEP_BENEF_CNT pos 77; filing 20250923085907NAL0005511121001, received 2025-09-23 |
| Participants with an account balance | 795 | Form 5500, line 6g(2); PARTCP_ACCOUNT_BAL_CNT pos 78; filing 20250923085907NAL0005511121001, received 2025-09-23 |
| Total assets, beginning of year | $85,642,632 | Schedule H, Part I line 1f col (a); TOT_ASSETS_BOY_AMT pos 30; filing 20250923085907NAL0005511121001, received 2025-09-23 |
| Total assets, end of year | $97,737,227 | Schedule H, Part I line 1f col (b); TOT_ASSETS_EOY_AMT pos 61; filing 20250923085907NAL0005511121001, received 2025-09-23 |
| Net assets, end of year | $97,737,227 | Schedule H, line 1l col (b); NET_ASSETS_EOY_AMT pos 67; filing 20250923085907NAL0005511121001, received 2025-09-23 |
| Total income | $21,591,894 | Schedule H, Part II line 2d; TOT_INCOME_AMT pos 97; filing 20250923085907NAL0005511121001, received 2025-09-23 |
| Net income | $12,094,595 | Schedule H, line 2k; NET_INCOME_AMT pos 111; filing 20250923085907NAL0005511121001, received 2025-09-23 |
| Employer contributions | $3,733,567 | Schedule H, Part II line 2a(1)(A); EMPLR_CONTRIB_INCOME_AMT pos 68; filing 20250923085907NAL0005511121001, received 2025-09-23 |
| Participant contributions | $5,306,480 | Schedule H, line 2a(1)(B); PARTICIPANT_CONTRIB_AMT pos 69; filing 20250923085907NAL0005511121001, received 2025-09-23 |
| Other contributions (incl. rollovers) | $338,152 | Schedule H, line 2a(1)(C); OTH_CONTRIB_RCVD_AMT pos 70; filing 20250923085907NAL0005511121001, received 2025-09-23 |
| Total contributions | $9,378,199 | Schedule H, line 2a(3); TOT_CONTRIB_AMT pos 72; filing 20250923085907NAL0005511121001, received 2025-09-23 |
| Benefit payments | $9,304,931 | Schedule H, line 2e(4); TOT_DISTRIB_BNFT_AMT pos 101; filing 20250923085907NAL0005511121001, received 2025-09-23 |
| Total expenses (incl. benefit payments) | $9,497,299 | Schedule H, line 2j; TOT_EXPENSES_AMT pos 110; filing 20250923085907NAL0005511121001, received 2025-09-23 |
| Total administrative expenses | $192,368 | Schedule H, line 2i(12) total administrative expenses; TOT_ADMIN_EXPENSES_AMT pos 109; filing 20250923085907NAL0005511121001, received 2025-09-23 |
| Administrative expenses excluding investment management | $192,368 | derived, admin_expenses (2i(12)) minus invst_mgmt_fees (2i(5)), floored at 0; filing 20250923085907NAL0005511121001, received 2025-09-23 |
| Held in common/collective trusts | $7,443,044 | Schedule H, line 1c(9) col (b); INT_COMMON_TR_EOY_AMT pos 51; filing 20250923085907NAL0005511121001, received 2025-09-23 |
| Held in mutual funds | $84,693,459 | Schedule H, line 1c(13) col (b); INT_REG_INVST_CO_EOY_AMT pos 55; filing 20250923085907NAL0005511121001, received 2025-09-23 |
| Independent auditor | FREED MAXICK PC | Schedule H, Part III line 3a; ACCOUNTANT_FIRM_NAME pos 116; filing 20250923085907NAL0005511121001, received 2025-09-23 |
Position = column in the DOL layout for form year 2024. Filing 20250923085907NAL0005511121001, received 2025-09-23.
Service providers paid directly by the plan
| Provider | Relationship | Service codes | Direct compensation | Indirect |
|---|---|---|---|---|
| THE VANGUARD GROUP, INC.recordkeeper | NONE | 15 Recordkeeping and information management; 16 Consulting (general); 25 Trustee (directed); 37 Participant loan processing; 38 Participant communication; 51 Investment management fees paid directly by plan; 52 Investment management fees paid indirectly by plan; 99 Other fees | $121,761 | yes |
| SAGEVIEW ADVISORY GROUP LLC | NONE | 16 Consulting (general) | $49,189 | no |
| FREED MAXICK | NONE | 10 Accounting (including auditing) | $23,200 | no |
| HARTER SECREST & EMERY LLP | NONE | 16 Consulting (general) | $8,468 | 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 20250923085907NAL0005511121001, received 2025-09-23.
What changed since the 2023 plan year
| Figure | 2023 | 2024 | Change |
|---|---|---|---|
| Total assets | $85,642,632 | $97,737,227 | 14.1% |
| Participants with a balance | 740 | 795 | 7.4% |
| Administrative expenses | $101,545 | $192,368 | 89.4% |
| Recordkeeping fees per participant | not reported | not reported | |
| Employer contributions | $3,221,030 | $3,733,567 | 15.9% |
Prior filing 20241014141227NAL0013427555001, received 2024-10-14; the plan years are contiguous.
Alerts, claims and corrections
Sponsor name as filed: GRAHAM CORPORATION; SEC registrant: GRAHAM CORP (CIK 716314, matched by EIN; display name from the Form 11-K cover).