401k Record

Employers › Kura Sushi USA

Kura Sushi USA 401(k)

Administrative expenses excluding investment management, per participant · Kura Sushi USA, Inc. 401(k) Plan · plan year 2024

$48.67

Higher than 31% of the 14,713 plans $1 to 10M that report it.

Source

= $10,025 / 206
derived, admin_expenses (2i(12)) minus invst_mgmt_fees (2i(5)), floored at 0; filing 20251015074920NAL0008233842001, received 2025-10-15
participants_with_balance: Form 5500, line 6g(2); PARTCP_ACCOUNT_BAL_CNT pos 78; filing 20251015074920NAL0008233842001, received 2025-10-15

10th: $13.66median $103.3390th: $302.77

Percentiles compare this plan with the Schedule H plans $1 to 10M 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

Recordkeeping fees per participant

not reported

Not reported on this filing.

Administrative expenses per participant

$161.91

10th: $19.42median $150.2790th: $370.75

Higher than 53% of the 15,210 plans $1 to 10M that report it.

Source

= $33,353 / 206
Schedule H, line 2i(12) total administrative expenses; TOT_ADMIN_EXPENSES_AMT pos 109; filing 20251015074920NAL0008233842001, received 2025-10-15
participants_with_balance: Form 5500, line 6g(2); PARTCP_ACCOUNT_BAL_CNT pos 78; filing 20251015074920NAL0008233842001, received 2025-10-15

Administrative expenses as a share of assets

0.755%

10th: 0.069%median 0.519%90th: 1.146%

Higher than 72% of the 15,243 plans $1 to 10M that report it.

Source

= $33,353 / $4,419,711
Schedule H, line 2i(12) total administrative expenses; TOT_ADMIN_EXPENSES_AMT pos 109; filing 20251015074920NAL0008233842001, received 2025-10-15
assets_eoy: Schedule H, Part I line 1f col (b); TOT_ASSETS_EOY_AMT pos 61; filing 20251015074920NAL0008233842001, received 2025-10-15

Employer contributions per participant

$2,627

10th: $357median $1,32390th: $2,861

Higher than 87% of the 13,342 plans $1 to 10M that report it.

Source

= $541,225 / 206
Schedule H, Part II line 2a(1)(A); EMPLR_CONTRIB_INCOME_AMT pos 68; filing 20251015074920NAL0008233842001, received 2025-10-15
participants_with_balance: Form 5500, line 6g(2); PARTCP_ACCOUNT_BAL_CNT pos 78; filing 20251015074920NAL0008233842001, received 2025-10-15

Employer share of total contributions

29.3%

10th: 11.9%median 28.9%90th: 43.6%

Higher than 52% of the 13,370 plans $1 to 10M that report it.

Source

= $541,225 / $1,844,477
Schedule H, Part II line 2a(1)(A); EMPLR_CONTRIB_INCOME_AMT pos 68; filing 20251015074920NAL0008233842001, received 2025-10-15
total_contrib: Schedule H, line 2a(3); TOT_CONTRIB_AMT pos 72; filing 20251015074920NAL0008233842001, received 2025-10-15

Plan terms, as stated in Kura Sushi USA, Inc.'s SEC filings

Employer match

“The Company makes safe harbor matching contributions which vest immediately, equal to 100% of each eligible participant’s salary deferrals that do not exceed 3% of compensation, plus 50% of each eligible participant’s salary deferrals between 3% and 5% of compensation.”

Form 10-K filed 2025-11-06, for the year ended 2025-08-31 · benefits note, 10-K benefits note · source document

Vesting

“The Company makes safe harbor matching contributions which vest immediately, equal to 100% of each eligible participant’s salary deferrals that do not exceed 3% of compensation, plus 50% of each eligible participant’s salary deferrals between 3% and 5% of compensation.”

Form 10-K filed 2025-11-06, for the year ended 2025-08-31 · benefits note, 10-K benefits note · source document

Terms quoted from the filing for the year ended 2025-08-31. Figures cover plan year 2024. The plan document governs.

Plan features

2E profit-sharing · 2G fully participant-directed · 2J 401(k) feature · 2K 401(m) arrangement · 2T default investment (QDIA) · 3D IRS pre-approved plan · 3H controlled-group sponsor · 2F ERISA 404(c) plan · Form 5500, line 8a; TYPE_PENSION_BNFT_CODE pos 81; filing 20251015074920NAL0008233842001, received 2025-10-15

Full record, Kura Sushi USA, Inc. 401(k) Plan

FieldValueSource
Plan sponsorKURA SUSHI USA, INC.Form 5500, Part II line 2a; SPONSOR_DFE_NAME pos 19; filing 20251015074920NAL0008233842001, received 2025-10-15
Plan nameKURA SUSHI USA, INC. 401(K) PLANForm 5500, line 1a; PLAN_NAME pos 16; filing 20251015074920NAL0008233842001, received 2025-10-15
Sponsor EIN / plan number26-3808434 / 001Form 5500, line 2b; SPONS_DFE_EIN pos 44; filing 20251015074920NAL0008233842001, received 2025-10-15
Plan typesingle-employerForm 5500, Part I line A; TYPE_PLAN_ENTITY_CD pos 4; filing 20251015074920NAL0008233842001, received 2025-10-15
Sponsor locationIRVINE, CAForm 5500, line 2a; SPONS_DFE_MAIL_US_STATE pos 25; filing 20251015074920NAL0008233842001, received 2025-10-15
Industry (business code)722511, Accommodation and food servicesForm 5500, line 2d; BUSINESS_CODE pos 46; filing 20251015074920NAL0008233842001, received 2025-10-15
Plan year2024-01-01 to 2024-12-31Form 5500, Part I plan year; FORM_PLAN_YEAR_BEGIN_DATE pos 2; filing 20251015074920NAL0008233842001, received 2025-10-15
Filing received2025-10-15Form 5500, EFAST2 receipt date; DATE_RECEIVED pos 102; filing 20251015074920NAL0008233842001, received 2025-10-15
Final filingnoForm 5500, Part I line B; FINAL_FILING_IND pos 8; filing 20251015074920NAL0008233842001, received 2025-10-15
Amended filingnoForm 5500, Part I line B; AMENDED_IND pos 7; filing 20251015074920NAL0008233842001, received 2025-10-15
Participants, beginning of year1,756Form 5500, line 5; TOT_PARTCP_BOY_CNT pos 71; filing 20251015074920NAL0008233842001, received 2025-10-15
Active participants1,890Form 5500, line 6a(2); TOT_ACTIVE_PARTCP_CNT pos 72; filing 20251015074920NAL0008233842001, received 2025-10-15
Participants, end of year1,925Form 5500, line 6f; TOT_ACT_RTD_SEP_BENEF_CNT pos 77; filing 20251015074920NAL0008233842001, received 2025-10-15
Participants with an account balance206Form 5500, line 6g(2); PARTCP_ACCOUNT_BAL_CNT pos 78; filing 20251015074920NAL0008233842001, received 2025-10-15
Total assets, beginning of year$2,366,184Schedule H, Part I line 1f col (a); TOT_ASSETS_BOY_AMT pos 30; filing 20251015074920NAL0008233842001, received 2025-10-15
Total assets, end of year$4,419,711Schedule H, Part I line 1f col (b); TOT_ASSETS_EOY_AMT pos 61; filing 20251015074920NAL0008233842001, received 2025-10-15
Net assets, end of year$4,419,711Schedule H, line 1l col (b); NET_ASSETS_EOY_AMT pos 67; filing 20251015074920NAL0008233842001, received 2025-10-15
Total income$2,253,083Schedule H, Part II line 2d; TOT_INCOME_AMT pos 97; filing 20251015074920NAL0008233842001, received 2025-10-15
Net income$2,053,527Schedule H, line 2k; NET_INCOME_AMT pos 111; filing 20251015074920NAL0008233842001, received 2025-10-15
Employer contributions$541,225Schedule H, Part II line 2a(1)(A); EMPLR_CONTRIB_INCOME_AMT pos 68; filing 20251015074920NAL0008233842001, received 2025-10-15
Participant contributions$1,172,205Schedule H, line 2a(1)(B); PARTICIPANT_CONTRIB_AMT pos 69; filing 20251015074920NAL0008233842001, received 2025-10-15
Other contributions (incl. rollovers)$131,047Schedule H, line 2a(1)(C); OTH_CONTRIB_RCVD_AMT pos 70; filing 20251015074920NAL0008233842001, received 2025-10-15
Total contributions$1,844,477Schedule H, line 2a(3); TOT_CONTRIB_AMT pos 72; filing 20251015074920NAL0008233842001, received 2025-10-15
Benefit payments$159,381Schedule H, line 2e(4); TOT_DISTRIB_BNFT_AMT pos 101; filing 20251015074920NAL0008233842001, received 2025-10-15
Total expenses (incl. benefit payments)$199,556Schedule H, line 2j; TOT_EXPENSES_AMT pos 110; filing 20251015074920NAL0008233842001, received 2025-10-15
Total administrative expenses$33,353Schedule H, line 2i(12) total administrative expenses; TOT_ADMIN_EXPENSES_AMT pos 109; filing 20251015074920NAL0008233842001, received 2025-10-15
Contract administrator fees$10,025Schedule H, line 2i(2); CONTRACT_ADMIN_FEES_AMT pos 106; filing 20251015074920NAL0008233842001, received 2025-10-15
Investment advisory and management fees$23,328Schedule H, line 2i(5); INVST_MGMT_FEES_AMT pos 107; filing 20251015074920NAL0008233842001, received 2025-10-15
Administrative expenses excluding investment management$10,025derived, admin_expenses (2i(12)) minus invst_mgmt_fees (2i(5)), floored at 0; filing 20251015074920NAL0008233842001, received 2025-10-15
Independent auditorBAKER TILLY US, LLPSchedule H, Part III line 3a; ACCOUNTANT_FIRM_NAME pos 116; filing 20251015074920NAL0008233842001, received 2025-10-15

Position = column in the DOL layout for form year 2024. Filing 20251015074920NAL0008233842001, received 2025-10-15.

Service providers paid directly by the plan

ProviderRelationshipService codesDirect compensationIndirect
ASSET PLANNING AND PROTECTION, LLCNONE 27 Investment advisory (plan); 70 Consulting fees $25,276no
STANCORP FINANCIAL GROUPrecordkeeperNONE 12 Claims processing; 15 Recordkeeping and information management; 18 Custodial (other than securities); 50 Direct payment from the plan $23,635no
KESTRA ADVISORY SERVICES, LLCNONE 27 Investment advisory (plan); 70 Consulting fees $14,485no

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 20251015074920NAL0008233842001, received 2025-10-15.

What changed since the 2023 plan year

Figure20232024Change
Total assets$2,366,184$4,419,71186.8%
Participants with a balance16420625.6%
Administrative expenses$12,558$33,353165.6%
Recordkeeping fees per participantnot reportednot reported
Employer contributions$412,774$541,22531.1%

Prior filing 20241011091511NAL0012316451001, received 2024-10-11; the plan years are contiguous.

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Sponsor name as filed: KURA SUSHI USA, INC.; SEC registrant: KURA SUSHI USA, INC. (CIK 1772177, matched by EIN; display name from the Form 10-K cover).