Recordkeeping fees per participant
not reported
Not reported on this filing.
Employers › Wheeling Island Gaming
Wheeling Island Gaming 401(k)
- Arts, entertainment, and recreation
- Buffalo, NY
- EIN 16-1333214
- 1 plan with Schedule H financials
- Plan year 2024
- Wheeling Island Gaming, Inc.
- SEC registrant Wheeling Island Gaming Inc
Administrative expenses excluding investment management, per participant · Delaware North Companies Gaming and Entertainment Inc. West Virginia Retirement Savings Plan · plan year 2024
$113.54
Higher than 48% of the 24,371 plans $10 to 50M that report it.
Source
= $108,435 / 955
derived, admin_expenses (2i(12)) minus invst_mgmt_fees (2i(5)), floored at 0; filing 20251008112803NAL0005764817001, received 2025-10-08
participants_with_balance: Form 5500, line 6g(2); PARTCP_ACCOUNT_BAL_CNT pos 78; filing 20251008112803NAL0005764817001, received 2025-10-08
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 2025-10-08.
Cost and contributions
Administrative expenses per participant
$120.87
Higher than 31% of the 25,098 plans $10 to 50M that report it.
Source
= $115,435 / 955
Schedule H, line 2i(12) total administrative expenses; TOT_ADMIN_EXPENSES_AMT pos 109; filing 20251008112803NAL0005764817001, received 2025-10-08
participants_with_balance: Form 5500, line 6g(2); PARTCP_ACCOUNT_BAL_CNT pos 78; filing 20251008112803NAL0005764817001, received 2025-10-08
Administrative expenses as a share of assets
0.403%
Higher than 69% of the 25,132 plans $10 to 50M that report it.
Source
= $115,435 / $28,657,888
Schedule H, line 2i(12) total administrative expenses; TOT_ADMIN_EXPENSES_AMT pos 109; filing 20251008112803NAL0005764817001, received 2025-10-08
assets_eoy: Schedule H, Part I line 1f col (b); TOT_ASSETS_EOY_AMT pos 61; filing 20251008112803NAL0005764817001, received 2025-10-08
Employer contributions per participant
$2,098
Higher than 51% of the 24,050 plans $10 to 50M that report it.
Source
= $2,003,727 / 955
Schedule H, Part II line 2a(1)(A); EMPLR_CONTRIB_INCOME_AMT pos 68; filing 20251008112803NAL0005764817001, received 2025-10-08
participants_with_balance: Form 5500, line 6g(2); PARTCP_ACCOUNT_BAL_CNT pos 78; filing 20251008112803NAL0005764817001, received 2025-10-08
Employer share of total contributions
68.2%
Higher than 99% of the 24,084 plans $10 to 50M that report it.
Source
= $2,003,727 / $2,936,063
Schedule H, Part II line 2a(1)(A); EMPLR_CONTRIB_INCOME_AMT pos 68; filing 20251008112803NAL0005764817001, received 2025-10-08
total_contrib: Schedule H, line 2a(3); TOT_CONTRIB_AMT pos 72; filing 20251008112803NAL0005764817001, received 2025-10-08
Plan terms, as stated in Wheeling Island Gaming, Inc.'s SEC filings
Plan terms are described in Wheeling Island Gaming, Inc.'s SEC filings: Form 10-K filed 2007-03-21. No term could be quoted from them with the required precision.
Plan features
2E profit-sharing · 2G fully participant-directed · 2J 401(k) feature · 2F ERISA 404(c) plan · 2T default investment (QDIA) · 3D IRS pre-approved plan · 3H controlled-group sponsor · 2K 401(m) arrangement · Form 5500, line 8a; TYPE_PENSION_BNFT_CODE pos 81; filing 20251008112803NAL0005764817001, received 2025-10-08
Full record, Delaware North Companies Gaming and Entertainment Inc. West Virginia Retirement Savings Plan
| Field | Value | Source |
|---|---|---|
| Plan sponsor | WHEELING ISLAND GAMING, INC. | Form 5500, Part II line 2a; SPONSOR_DFE_NAME pos 19; filing 20251008112803NAL0005764817001, received 2025-10-08 |
| Plan name | DELAWARE NORTH COMPANIES GAMING AND ENTERTAINMENT INC. WEST VIRGINIA RETIREMENT SAVINGS PLAN | Form 5500, line 1a; PLAN_NAME pos 16; filing 20251008112803NAL0005764817001, received 2025-10-08 |
| Sponsor EIN / plan number | 16-1333214 / 009 | Form 5500, line 2b; SPONS_DFE_EIN pos 44; filing 20251008112803NAL0005764817001, received 2025-10-08 |
| Plan type | single-employer | Form 5500, Part I line A; TYPE_PLAN_ENTITY_CD pos 4; filing 20251008112803NAL0005764817001, received 2025-10-08 |
| Sponsor location | BUFFALO, NY | Form 5500, line 2a; SPONS_DFE_MAIL_US_STATE pos 25; filing 20251008112803NAL0005764817001, received 2025-10-08 |
| Industry (business code) | 713200, Arts, entertainment, and recreation | Form 5500, line 2d; BUSINESS_CODE pos 46; filing 20251008112803NAL0005764817001, received 2025-10-08 |
| Plan year | 2024-01-01 to 2024-12-31 | Form 5500, Part I plan year; FORM_PLAN_YEAR_BEGIN_DATE pos 2; filing 20251008112803NAL0005764817001, received 2025-10-08 |
| Filing received | 2025-10-08 | Form 5500, EFAST2 receipt date; DATE_RECEIVED pos 102; filing 20251008112803NAL0005764817001, received 2025-10-08 |
| Final filing | no | Form 5500, Part I line B; FINAL_FILING_IND pos 8; filing 20251008112803NAL0005764817001, received 2025-10-08 |
| Amended filing | no | Form 5500, Part I line B; AMENDED_IND pos 7; filing 20251008112803NAL0005764817001, received 2025-10-08 |
| Participants, beginning of year | 1,295 | Form 5500, line 5; TOT_PARTCP_BOY_CNT pos 71; filing 20251008112803NAL0005764817001, received 2025-10-08 |
| Active participants | 734 | Form 5500, line 6a(2); TOT_ACTIVE_PARTCP_CNT pos 72; filing 20251008112803NAL0005764817001, received 2025-10-08 |
| Participants, end of year | 1,152 | Form 5500, line 6f; TOT_ACT_RTD_SEP_BENEF_CNT pos 77; filing 20251008112803NAL0005764817001, received 2025-10-08 |
| Participants with an account balance | 955 | Form 5500, line 6g(2); PARTCP_ACCOUNT_BAL_CNT pos 78; filing 20251008112803NAL0005764817001, received 2025-10-08 |
| Total assets, beginning of year | $26,111,462 | Schedule H, Part I line 1f col (a); TOT_ASSETS_BOY_AMT pos 30; filing 20251008112803NAL0005764817001, received 2025-10-08 |
| Total assets, end of year | $28,657,888 | Schedule H, Part I line 1f col (b); TOT_ASSETS_EOY_AMT pos 61; filing 20251008112803NAL0005764817001, received 2025-10-08 |
| Net assets, end of year | $28,657,888 | Schedule H, line 1l col (b); NET_ASSETS_EOY_AMT pos 67; filing 20251008112803NAL0005764817001, received 2025-10-08 |
| Total income | $5,472,796 | Schedule H, Part II line 2d; TOT_INCOME_AMT pos 97; filing 20251008112803NAL0005764817001, received 2025-10-08 |
| Net income | $2,540,974 | Schedule H, line 2k; NET_INCOME_AMT pos 111; filing 20251008112803NAL0005764817001, received 2025-10-08 |
| Employer contributions | $2,003,727 | Schedule H, Part II line 2a(1)(A); EMPLR_CONTRIB_INCOME_AMT pos 68; filing 20251008112803NAL0005764817001, received 2025-10-08 |
| Participant contributions | $752,298 | Schedule H, line 2a(1)(B); PARTICIPANT_CONTRIB_AMT pos 69; filing 20251008112803NAL0005764817001, received 2025-10-08 |
| Other contributions (incl. rollovers) | $180,038 | Schedule H, line 2a(1)(C); OTH_CONTRIB_RCVD_AMT pos 70; filing 20251008112803NAL0005764817001, received 2025-10-08 |
| Total contributions | $2,936,063 | Schedule H, line 2a(3); TOT_CONTRIB_AMT pos 72; filing 20251008112803NAL0005764817001, received 2025-10-08 |
| Benefit payments | $2,715,325 | Schedule H, line 2e(4); TOT_DISTRIB_BNFT_AMT pos 101; filing 20251008112803NAL0005764817001, received 2025-10-08 |
| Total expenses (incl. benefit payments) | $2,931,822 | Schedule H, line 2j; TOT_EXPENSES_AMT pos 110; filing 20251008112803NAL0005764817001, received 2025-10-08 |
| Total administrative expenses | $115,435 | Schedule H, line 2i(12) total administrative expenses; TOT_ADMIN_EXPENSES_AMT pos 109; filing 20251008112803NAL0005764817001, received 2025-10-08 |
| Contract administrator fees | $104,935 | Schedule H, line 2i(2); CONTRACT_ADMIN_FEES_AMT pos 106; filing 20251008112803NAL0005764817001, received 2025-10-08 |
| IQPA audit fees | $3,500 | Schedule H, line 2i(4); IQPA_AUDIT_FEES_AMT pos 161; filing 20251008112803NAL0005764817001, received 2025-10-08 |
| Investment advisory and management fees | $7,000 | Schedule H, line 2i(5); INVST_MGMT_FEES_AMT pos 107; filing 20251008112803NAL0005764817001, received 2025-10-08 |
| Administrative expenses excluding investment management | $108,435 | derived, admin_expenses (2i(12)) minus invst_mgmt_fees (2i(5)), floored at 0; filing 20251008112803NAL0005764817001, received 2025-10-08 |
| Held in common/collective trusts | $1,781,925 | Schedule H, line 1c(9) col (b); INT_COMMON_TR_EOY_AMT pos 51; filing 20251008112803NAL0005764817001, received 2025-10-08 |
| Held in mutual funds | $20,322,276 | Schedule H, line 1c(13) col (b); INT_REG_INVST_CO_EOY_AMT pos 55; filing 20251008112803NAL0005764817001, received 2025-10-08 |
| Independent auditor | TRONCONI & SEGARRA & ASSOCIATES | Schedule H, Part III line 3a; ACCOUNTANT_FIRM_NAME pos 116; filing 20251008112803NAL0005764817001, received 2025-10-08 |
Position = column in the DOL layout for form year 2024. Filing 20251008112803NAL0005764817001, received 2025-10-08.
Service providers paid directly by the plan
| Provider | Relationship | Service codes | Direct compensation | Indirect |
|---|---|---|---|---|
| JOHN HANCOCK RETIREMENT PLAN SVCSrecordkeeper | RETAINED BY EMPLOYER | 15 Recordkeeping and information management; 37 Participant loan processing; 62 Float revenue; 64 Recordkeeping fees; 50 Direct payment from the plan | $104,935 | yes |
| MORGAN STANLEY SMITH BARNEY LLC | RETAINED BY EMPLOYER | 49 Other services; 50 Direct payment from the plan; 27 Investment advisory (plan) | $7,000 | 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 20251008112803NAL0005764817001, received 2025-10-08.
What changed since the 2023 plan year
| Figure | 2023 | 2024 | Change |
|---|---|---|---|
| Total assets | $26,111,462 | $28,657,888 | 9.8% |
| Participants with a balance | 1,130 | 955 | -15.5% |
| Administrative expenses | $121,092 | $115,435 | -4.7% |
| Recordkeeping fees per participant | not reported | not reported | |
| Employer contributions | $2,041,389 | $2,003,727 | -1.8% |
Prior filing 20241015112049NAL0014472147001, received 2024-10-15; the plan years are contiguous.
Alerts, claims and corrections
Sponsor name as filed: WHEELING ISLAND GAMING, INC.; SEC registrant: WHEELING ISLAND GAMING INC (CIK 1166041, matched by EIN).