Employers › Rocky Brands
Recordkeeping fees per participant · Rocky Brands, Inc. 401(k) Plan and Trust · plan year 2024
$90.64
Higher than 53% of the 14,075 plans $10 to 50M that report it.
= $59,912 / 661
Schedule H, line 2i(3); OTH_RECORDKEEPING_FEES_AMT pos 160; filing 20250925143624NAL0007726833004, received 2025-09-25
participants_with_balance: Form 5500, line 6g(2); PARTCP_ACCOUNT_BAL_CNT pos 78; filing 20250925143624NAL0007726833004, received 2025-09-25
Percentiles compare this plan with the Schedule H plans $10 to 50M 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 2025-09-25.
Administrative expenses excluding investment management, per participant
$90.64
Higher than 39% of the 24,371 plans $10 to 50M that report it.
= $59,912 / 661
derived, admin_expenses (2i(12)) minus invst_mgmt_fees (2i(5)), floored at 0; filing 20250925143624NAL0007726833004, received 2025-09-25
participants_with_balance: Form 5500, line 6g(2); PARTCP_ACCOUNT_BAL_CNT pos 78; filing 20250925143624NAL0007726833004, received 2025-09-25
Administrative expenses per participant
$126.05
Higher than 33% of the 25,098 plans $10 to 50M that report it.
= $83,321 / 661
Schedule H, line 2i(12) total administrative expenses; TOT_ADMIN_EXPENSES_AMT pos 109; filing 20250925143624NAL0007726833004, received 2025-09-25
participants_with_balance: Form 5500, line 6g(2); PARTCP_ACCOUNT_BAL_CNT pos 78; filing 20250925143624NAL0007726833004, received 2025-09-25
Administrative expenses as a share of assets
0.204%
Higher than 35% of the 25,132 plans $10 to 50M that report it.
= $83,321 / $40,929,428
Schedule H, line 2i(12) total administrative expenses; TOT_ADMIN_EXPENSES_AMT pos 109; filing 20250925143624NAL0007726833004, received 2025-09-25
assets_eoy: Schedule H, Part I line 1f col (b); TOT_ASSETS_EOY_AMT pos 61; filing 20250925143624NAL0007726833004, received 2025-09-25
Employer contributions per participant
$2,023
Higher than 49% of the 24,050 plans $10 to 50M that report it.
= $1,337,445 / 661
Schedule H, Part II line 2a(1)(A); EMPLR_CONTRIB_INCOME_AMT pos 68; filing 20250925143624NAL0007726833004, received 2025-09-25
participants_with_balance: Form 5500, line 6g(2); PARTCP_ACCOUNT_BAL_CNT pos 78; filing 20250925143624NAL0007726833004, received 2025-09-25
Employer share of total contributions
34.1%
Higher than 72% of the 24,084 plans $10 to 50M that report it.
= $1,337,445 / $3,918,737
Schedule H, Part II line 2a(1)(A); EMPLR_CONTRIB_INCOME_AMT pos 68; filing 20250925143624NAL0007726833004, received 2025-09-25
total_contrib: Schedule H, line 2a(3); TOT_CONTRIB_AMT pos 72; filing 20250925143624NAL0007726833004, received 2025-09-25
Employer match
“Additionally, we match eligible employee contributions at a rate of 25.0% up to the first 4.0% of eligible compensation that is deferred.”
Form 10-K filed 2026-03-11, for the year ended 2025-12-31 · benefits note, 10-K benefits note · source document
Terms quoted from the filing for the year ended 2025-12-31. Figures cover plan year 2024. The plan document governs.
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 20250925143624NAL0007726833004, received 2025-09-25
| Field | Value | Source |
|---|---|---|
| Plan sponsor | ROCKY BRANDS, INC. | Form 5500, Part II line 2a; SPONSOR_DFE_NAME pos 19; filing 20250925143624NAL0007726833004, received 2025-09-25 |
| Plan name | ROCKY BRANDS, INC. 401(K) PLAN AND TRUST | Form 5500, line 1a; PLAN_NAME pos 16; filing 20250925143624NAL0007726833004, received 2025-09-25 |
| Sponsor EIN / plan number | 31-1364046 / 004 | Form 5500, line 2b; SPONS_DFE_EIN pos 44; filing 20250925143624NAL0007726833004, received 2025-09-25 |
| Plan type | single-employer | Form 5500, Part I line A; TYPE_PLAN_ENTITY_CD pos 4; filing 20250925143624NAL0007726833004, received 2025-09-25 |
| Sponsor location | NELSONVILLE, OH | Form 5500, line 2a; SPONS_DFE_MAIL_US_STATE pos 25; filing 20250925143624NAL0007726833004, received 2025-09-25 |
| Industry (business code) | 316210, Manufacturing | Form 5500, line 2d; BUSINESS_CODE pos 46; filing 20250925143624NAL0007726833004, received 2025-09-25 |
| Plan year | 2024-01-01 to 2024-12-31 | Form 5500, Part I plan year; FORM_PLAN_YEAR_BEGIN_DATE pos 2; filing 20250925143624NAL0007726833004, received 2025-09-25 |
| Filing received | 2025-09-25 | Form 5500, EFAST2 receipt date; DATE_RECEIVED pos 102; filing 20250925143624NAL0007726833004, received 2025-09-25 |
| Final filing | no | Form 5500, Part I line B; FINAL_FILING_IND pos 8; filing 20250925143624NAL0007726833004, received 2025-09-25 |
| Amended filing | no | Form 5500, Part I line B; AMENDED_IND pos 7; filing 20250925143624NAL0007726833004, received 2025-09-25 |
| Participants, beginning of year | 678 | Form 5500, line 5; TOT_PARTCP_BOY_CNT pos 71; filing 20250925143624NAL0007726833004, received 2025-09-25 |
| Active participants | 490 | Form 5500, line 6a(2); TOT_ACTIVE_PARTCP_CNT pos 72; filing 20250925143624NAL0007726833004, received 2025-09-25 |
| Participants, end of year | 669 | Form 5500, line 6f; TOT_ACT_RTD_SEP_BENEF_CNT pos 77; filing 20250925143624NAL0007726833004, received 2025-09-25 |
| Participants with an account balance | 661 | Form 5500, line 6g(2); PARTCP_ACCOUNT_BAL_CNT pos 78; filing 20250925143624NAL0007726833004, received 2025-09-25 |
| Total assets, beginning of year | $39,923,581 | Schedule H, Part I line 1f col (a); TOT_ASSETS_BOY_AMT pos 30; filing 20250925143624NAL0007726833004, received 2025-09-25 |
| Total assets, end of year | $40,929,428 | Schedule H, Part I line 1f col (b); TOT_ASSETS_EOY_AMT pos 61; filing 20250925143624NAL0007726833004, received 2025-09-25 |
| Net assets, end of year | $40,929,428 | Schedule H, line 1l col (b); NET_ASSETS_EOY_AMT pos 67; filing 20250925143624NAL0007726833004, received 2025-09-25 |
| Total income | $8,644,609 | Schedule H, Part II line 2d; TOT_INCOME_AMT pos 97; filing 20250925143624NAL0007726833004, received 2025-09-25 |
| Net income | $1,005,847 | Schedule H, line 2k; NET_INCOME_AMT pos 111; filing 20250925143624NAL0007726833004, received 2025-09-25 |
| Employer contributions | $1,337,445 | Schedule H, Part II line 2a(1)(A); EMPLR_CONTRIB_INCOME_AMT pos 68; filing 20250925143624NAL0007726833004, received 2025-09-25 |
| Participant contributions | $2,233,590 | Schedule H, line 2a(1)(B); PARTICIPANT_CONTRIB_AMT pos 69; filing 20250925143624NAL0007726833004, received 2025-09-25 |
| Other contributions (incl. rollovers) | $347,702 | Schedule H, line 2a(1)(C); OTH_CONTRIB_RCVD_AMT pos 70; filing 20250925143624NAL0007726833004, received 2025-09-25 |
| Total contributions | $3,918,737 | Schedule H, line 2a(3); TOT_CONTRIB_AMT pos 72; filing 20250925143624NAL0007726833004, received 2025-09-25 |
| Benefit payments | $7,555,441 | Schedule H, line 2e(4); TOT_DISTRIB_BNFT_AMT pos 101; filing 20250925143624NAL0007726833004, received 2025-09-25 |
| Total expenses (incl. benefit payments) | $7,638,762 | Schedule H, line 2j; TOT_EXPENSES_AMT pos 110; filing 20250925143624NAL0007726833004, received 2025-09-25 |
| Total administrative expenses | $83,321 | Schedule H, line 2i(12) total administrative expenses; TOT_ADMIN_EXPENSES_AMT pos 109; filing 20250925143624NAL0007726833004, received 2025-09-25 |
| Recordkeeping fees | $59,912 | Schedule H, line 2i(3); OTH_RECORDKEEPING_FEES_AMT pos 160; filing 20250925143624NAL0007726833004, received 2025-09-25 |
| Investment advisory and management fees | $23,409 | Schedule H, line 2i(5); INVST_MGMT_FEES_AMT pos 107; filing 20250925143624NAL0007726833004, received 2025-09-25 |
| Administrative expenses excluding investment management | $59,912 | derived, admin_expenses (2i(12)) minus invst_mgmt_fees (2i(5)), floored at 0; filing 20250925143624NAL0007726833004, received 2025-09-25 |
| Held in common/collective trusts | $15,110,400 | Schedule H, line 1c(9) col (b); INT_COMMON_TR_EOY_AMT pos 51; filing 20250925143624NAL0007726833004, received 2025-09-25 |
| Held in mutual funds | $23,023,174 | Schedule H, line 1c(13) col (b); INT_REG_INVST_CO_EOY_AMT pos 55; filing 20250925143624NAL0007726833004, received 2025-09-25 |
| Independent auditor | GBQ PARTNERS | Schedule H, Part III line 3a; ACCOUNTANT_FIRM_NAME pos 116; filing 20250925143624NAL0007726833004, received 2025-09-25 |
Position = column in the DOL layout for form year 2024. Filing 20250925143624NAL0007726833004, received 2025-09-25.
| Provider | Relationship | Service codes | Direct compensation | Indirect |
|---|---|---|---|---|
| SCHWAB RETIREMENT PLAN SERVICES INCrecordkeeper | NONE | 15 Recordkeeping and information management; 26 Investment advisory (participants); 50 Direct payment from the plan; 64 Recordkeeping fees | $74,370 | no |
| EVERHART FINANCIAL GROUP INC | NONE | 28 Investment management; 50 Direct payment from the plan | $8,950 | no |
| CHARLES SCHWAB & CO., INC. | NONE | 33 Securities brokerage; 50 Direct payment from the plan; 62 Float revenue; 71 Securities brokerage commissions and fees | $78 | 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 20250925143624NAL0007726833004, received 2025-09-25.
| Figure | 2023 | 2024 | Change |
|---|---|---|---|
| Total assets | $39,923,581 | $40,929,428 | 2.5% |
| Participants with a balance | 658 | 661 | 0.5% |
| Administrative expenses | $73,398 | $83,321 | 13.5% |
| Recordkeeping fees per participant | $90.09 | $90.64 | 0.6% |
| Employer contributions | $1,481,355 | $1,337,445 | -9.7% |
Prior filing 20241014105227NAL0025972113001, received 2024-10-14; the plan years are contiguous.
Sponsor name as filed: ROCKY BRANDS, INC.; SEC registrant: ROCKY BRANDS, INC. (CIK 895456, matched by EIN; display name from the Form 10-K cover).