401k Plan data: BROWN & JAMES, P.C. 401K PROFIT SHARING PLAN plan

BROWN & JAMES, P.C. 401K PROFIT SHARING PLAN 401k Plan overview

Plan Name	BROWN & JAMES, P.C. 401K PROFIT SHARING PLAN
Plan identification number	001

BROWN & JAMES, P.C. 401K PROFIT SHARING PLAN Benefits

401k Plan Type

Defined Contribution Pension

Plan Features/Benefits

Profit-sharing
ERISA section 404(c) Plan - This plan, or any part of it is intended to meet the conditions of 29 CFR 2550.404c-1.
Total participant-directed account plan - Participants have the opportunity to direct the investment of all the assets allocated to their individual accounts, regardless of whether 29 CFR 2550.404c-1 is intended to be met.
Code section 401(k) feature - A cash or deferred arrangement described in Code section 401(k) that is part of a qualified defined contribution plan that provides for an election by employees to defer part of their compensation or receive these amounts in cash.
Code section 401(m) arrangement - Employee contributions are allocated to separate accounts under the plan or employer contributions are based, in whole or in part, on employee deferrals or contribtions to the plan. Not applicable if plan is 401(k) plan with only QNECs and/or QMACs. Also not applicable if Code section 403(b)(1), 403(b)(7) or 408 arrangements/accounts/annuities.
Total or partial participant-directed account plan - plan uses default investment account for participants who fail to direct assets in their account.
Master plan - A pension plan that is made available by a sponsor for adoption by employers; that is the subject of a favorable opinion letter; and for which a single funding medium (for example, a trust or custodial account) is established for the joint use of all adopting employers.

401k Sponsoring company profile

BROWN & JAMES, P.C. has sponsored the creation of one or more 401k plans.

Company Name: BROWN & JAMES, P.C.

Employer identification number (EIN): 431235718

NAIC Classification: 541110
NAIC Description: Offices of Lawyers

Form 5500 Filing Information

Submission information for form 5500 for 401k plan BROWN & JAMES, P.C. 401K PROFIT SHARING PLAN

Plan id# Filing Submission Date Name of Administrator Date Administrator Signed Name of Company Sponsor Date Sponsor Signed
001 2021-09-01
001 2020-09-01
001 2019-09-01
001 2018-09-01
001 2017-09-01 MICHAEL WARD 2019-06-14 MICHAEL WARD 2019-06-14
001 2016-09-01
001 2015-09-01
001 2014-09-01
001 2013-09-01 MICHAEL WARD
001 2012-09-01 MICHAEL WARD
001 2011-09-01 MICHAEL WARD
001 2009-09-01 MICHAEL WARD

Plan Statistics for BROWN & JAMES, P.C. 401K PROFIT SHARING PLAN

401k plan membership statisitcs for BROWN & JAMES, P.C. 401K PROFIT SHARING PLAN

Measure Date Value
2021: BROWN & JAMES, P.C. 401K PROFIT SHARING PLAN 2021 401k membership
Total participants, beginning-of-year 2021-09-01 256
Total number of active participants reported on line 7a of the Form 5500 2021-09-01 191
Number of retired or separated participants receiving benefits 2021-09-01 0
Number of other retired or separated participants entitled to future benefits 2021-09-01 48
Total of all active and inactive participants 2021-09-01 239
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits 2021-09-01 0
Total participants 2021-09-01 239
Number of participants with account balances 2021-09-01 212
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested 2021-09-01 20
2020: BROWN & JAMES, P.C. 401K PROFIT SHARING PLAN 2020 401k membership
Total participants, beginning-of-year 2020-09-01 239
Total number of active participants reported on line 7a of the Form 5500 2020-09-01 210
Number of retired or separated participants receiving benefits 2020-09-01 0
Number of other retired or separated participants entitled to future benefits 2020-09-01 43
Total of all active and inactive participants 2020-09-01 253
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits 2020-09-01 0
Total participants 2020-09-01 253
Number of participants with account balances 2020-09-01 222
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested 2020-09-01 8
2019: BROWN & JAMES, P.C. 401K PROFIT SHARING PLAN 2019 401k membership
Total participants, beginning-of-year 2019-09-01 243
Total number of active participants reported on line 7a of the Form 5500 2019-09-01 209
Number of retired or separated participants receiving benefits 2019-09-01 0
Number of other retired or separated participants entitled to future benefits 2019-09-01 31
Total of all active and inactive participants 2019-09-01 240
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits 2019-09-01 0
Total participants 2019-09-01 240
Number of participants with account balances 2019-09-01 211
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested 2019-09-01 12
2018: BROWN & JAMES, P.C. 401K PROFIT SHARING PLAN 2018 401k membership
Total participants, beginning-of-year 2018-09-01 243
Total number of active participants reported on line 7a of the Form 5500 2018-09-01 201
Number of retired or separated participants receiving benefits 2018-09-01 0
Number of other retired or separated participants entitled to future benefits 2018-09-01 34
Total of all active and inactive participants 2018-09-01 235
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits 2018-09-01 0
Total participants 2018-09-01 235
Number of participants with account balances 2018-09-01 216
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested 2018-09-01 16
2017: BROWN & JAMES, P.C. 401K PROFIT SHARING PLAN 2017 401k membership
Total participants, beginning-of-year 2017-09-01 244
Total number of active participants reported on line 7a of the Form 5500 2017-09-01 202
Number of retired or separated participants receiving benefits 2017-09-01 1
Number of other retired or separated participants entitled to future benefits 2017-09-01 43
Total of all active and inactive participants 2017-09-01 246
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits 2017-09-01 2
Total participants 2017-09-01 248
Number of participants with account balances 2017-09-01 248
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested 2017-09-01 11
2016: BROWN & JAMES, P.C. 401K PROFIT SHARING PLAN 2016 401k membership
Total participants, beginning-of-year 2016-09-01 242
Total number of active participants reported on line 7a of the Form 5500 2016-09-01 195
Number of retired or separated participants receiving benefits 2016-09-01 1
Number of other retired or separated participants entitled to future benefits 2016-09-01 44
Total of all active and inactive participants 2016-09-01 240
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits 2016-09-01 4
Total participants 2016-09-01 244
Number of participants with account balances 2016-09-01 243
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested 2016-09-01 20
2015: BROWN & JAMES, P.C. 401K PROFIT SHARING PLAN 2015 401k membership
Total participants, beginning-of-year 2015-09-01 270
Total number of active participants reported on line 7a of the Form 5500 2015-09-01 183
Number of retired or separated participants receiving benefits 2015-09-01 0
Number of other retired or separated participants entitled to future benefits 2015-09-01 55
Total of all active and inactive participants 2015-09-01 238
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits 2015-09-01 4
Total participants 2015-09-01 242
Number of participants with account balances 2015-09-01 227
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested 2015-09-01 54
2014: BROWN & JAMES, P.C. 401K PROFIT SHARING PLAN 2014 401k membership
Total participants, beginning-of-year 2014-09-01 227
Total number of active participants reported on line 7a of the Form 5500 2014-09-01 188
Number of retired or separated participants receiving benefits 2014-09-01 0
Number of other retired or separated participants entitled to future benefits 2014-09-01 45
Total of all active and inactive participants 2014-09-01 233
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits 2014-09-01 2
Total participants 2014-09-01 235
Number of participants with account balances 2014-09-01 212
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested 2014-09-01 18
2013: BROWN & JAMES, P.C. 401K PROFIT SHARING PLAN 2013 401k membership
Total participants, beginning-of-year 2013-09-01 224
Total number of active participants reported on line 7a of the Form 5500 2013-09-01 187
Number of retired or separated participants receiving benefits 2013-09-01 0
Number of other retired or separated participants entitled to future benefits 2013-09-01 36
Total of all active and inactive participants 2013-09-01 223
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits 2013-09-01 2
Total participants 2013-09-01 225
Number of participants with account balances 2013-09-01 214
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested 2013-09-01 12
2012: BROWN & JAMES, P.C. 401K PROFIT SHARING PLAN 2012 401k membership
Total participants, beginning-of-year 2012-09-01 217
Total number of active participants reported on line 7a of the Form 5500 2012-09-01 183
Number of retired or separated participants receiving benefits 2012-09-01 1
Number of other retired or separated participants entitled to future benefits 2012-09-01 37
Total of all active and inactive participants 2012-09-01 221
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits 2012-09-01 2
Total participants 2012-09-01 223
Number of participants with account balances 2012-09-01 199
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested 2012-09-01 17
2011: BROWN & JAMES, P.C. 401K PROFIT SHARING PLAN 2011 401k membership
Total participants, beginning-of-year 2011-09-01 196
Total number of active participants reported on line 7a of the Form 5500 2011-09-01 211
Number of retired or separated participants receiving benefits 2011-09-01 1
Number of other retired or separated participants entitled to future benefits 2011-09-01 1
Total of all active and inactive participants 2011-09-01 213
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits 2011-09-01 1
Total participants 2011-09-01 214
Number of participants with account balances 2011-09-01 30
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested 2011-09-01 21
2009: BROWN & JAMES, P.C. 401K PROFIT SHARING PLAN 2009 401k membership
Total participants, beginning-of-year 2009-09-01 198
Total number of active participants reported on line 7a of the Form 5500 2009-09-01 163
Number of retired or separated participants receiving benefits 2009-09-01 0
Number of other retired or separated participants entitled to future benefits 2009-09-01 20
Total of all active and inactive participants 2009-09-01 183
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits 2009-09-01 2
Total participants 2009-09-01 185
Number of participants with account balances 2009-09-01 185
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested 2009-09-01 12

Measure	Date	Value
2021: BROWN & JAMES, P.C. 401K PROFIT SHARING PLAN 2021 401k membership
Total participants, beginning-of-year	2021-09-01	256
Total number of active participants reported on line 7a of the Form 5500	2021-09-01	191
Number of retired or separated participants receiving benefits	2021-09-01	0
Number of other retired or separated participants entitled to future benefits	2021-09-01	48
Total of all active and inactive participants	2021-09-01	239
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits	2021-09-01	0
Total participants	2021-09-01	239
Number of participants with account balances	2021-09-01	212
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested	2021-09-01	20
2020: BROWN & JAMES, P.C. 401K PROFIT SHARING PLAN 2020 401k membership
Total participants, beginning-of-year	2020-09-01	239
Total number of active participants reported on line 7a of the Form 5500	2020-09-01	210
Number of retired or separated participants receiving benefits	2020-09-01	0
Number of other retired or separated participants entitled to future benefits	2020-09-01	43
Total of all active and inactive participants	2020-09-01	253
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits	2020-09-01	0
Total participants	2020-09-01	253
Number of participants with account balances	2020-09-01	222
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested	2020-09-01	8
2019: BROWN & JAMES, P.C. 401K PROFIT SHARING PLAN 2019 401k membership
Total participants, beginning-of-year	2019-09-01	243
Total number of active participants reported on line 7a of the Form 5500	2019-09-01	209
Number of retired or separated participants receiving benefits	2019-09-01	0
Number of other retired or separated participants entitled to future benefits	2019-09-01	31
Total of all active and inactive participants	2019-09-01	240
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits	2019-09-01	0
Total participants	2019-09-01	240
Number of participants with account balances	2019-09-01	211
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested	2019-09-01	12
2018: BROWN & JAMES, P.C. 401K PROFIT SHARING PLAN 2018 401k membership
Total participants, beginning-of-year	2018-09-01	243
Total number of active participants reported on line 7a of the Form 5500	2018-09-01	201
Number of retired or separated participants receiving benefits	2018-09-01	0
Number of other retired or separated participants entitled to future benefits	2018-09-01	34
Total of all active and inactive participants	2018-09-01	235
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits	2018-09-01	0
Total participants	2018-09-01	235
Number of participants with account balances	2018-09-01	216
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested	2018-09-01	16
2017: BROWN & JAMES, P.C. 401K PROFIT SHARING PLAN 2017 401k membership
Total participants, beginning-of-year	2017-09-01	244
Total number of active participants reported on line 7a of the Form 5500	2017-09-01	202
Number of retired or separated participants receiving benefits	2017-09-01	1
Number of other retired or separated participants entitled to future benefits	2017-09-01	43
Total of all active and inactive participants	2017-09-01	246
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits	2017-09-01	2
Total participants	2017-09-01	248
Number of participants with account balances	2017-09-01	248
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested	2017-09-01	11
2016: BROWN & JAMES, P.C. 401K PROFIT SHARING PLAN 2016 401k membership
Total participants, beginning-of-year	2016-09-01	242
Total number of active participants reported on line 7a of the Form 5500	2016-09-01	195
Number of retired or separated participants receiving benefits	2016-09-01	1
Number of other retired or separated participants entitled to future benefits	2016-09-01	44
Total of all active and inactive participants	2016-09-01	240
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits	2016-09-01	4
Total participants	2016-09-01	244
Number of participants with account balances	2016-09-01	243
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested	2016-09-01	20
2015: BROWN & JAMES, P.C. 401K PROFIT SHARING PLAN 2015 401k membership
Total participants, beginning-of-year	2015-09-01	270
Total number of active participants reported on line 7a of the Form 5500	2015-09-01	183
Number of retired or separated participants receiving benefits	2015-09-01	0
Number of other retired or separated participants entitled to future benefits	2015-09-01	55
Total of all active and inactive participants	2015-09-01	238
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits	2015-09-01	4
Total participants	2015-09-01	242
Number of participants with account balances	2015-09-01	227
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested	2015-09-01	54
2014: BROWN & JAMES, P.C. 401K PROFIT SHARING PLAN 2014 401k membership
Total participants, beginning-of-year	2014-09-01	227
Total number of active participants reported on line 7a of the Form 5500	2014-09-01	188
Number of retired or separated participants receiving benefits	2014-09-01	0
Number of other retired or separated participants entitled to future benefits	2014-09-01	45
Total of all active and inactive participants	2014-09-01	233
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits	2014-09-01	2
Total participants	2014-09-01	235
Number of participants with account balances	2014-09-01	212
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested	2014-09-01	18
2013: BROWN & JAMES, P.C. 401K PROFIT SHARING PLAN 2013 401k membership
Total participants, beginning-of-year	2013-09-01	224
Total number of active participants reported on line 7a of the Form 5500	2013-09-01	187
Number of retired or separated participants receiving benefits	2013-09-01	0
Number of other retired or separated participants entitled to future benefits	2013-09-01	36
Total of all active and inactive participants	2013-09-01	223
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits	2013-09-01	2
Total participants	2013-09-01	225
Number of participants with account balances	2013-09-01	214
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested	2013-09-01	12
2012: BROWN & JAMES, P.C. 401K PROFIT SHARING PLAN 2012 401k membership
Total participants, beginning-of-year	2012-09-01	217
Total number of active participants reported on line 7a of the Form 5500	2012-09-01	183
Number of retired or separated participants receiving benefits	2012-09-01	1
Number of other retired or separated participants entitled to future benefits	2012-09-01	37
Total of all active and inactive participants	2012-09-01	221
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits	2012-09-01	2
Total participants	2012-09-01	223
Number of participants with account balances	2012-09-01	199
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested	2012-09-01	17
2011: BROWN & JAMES, P.C. 401K PROFIT SHARING PLAN 2011 401k membership
Total participants, beginning-of-year	2011-09-01	196
Total number of active participants reported on line 7a of the Form 5500	2011-09-01	211
Number of retired or separated participants receiving benefits	2011-09-01	1
Number of other retired or separated participants entitled to future benefits	2011-09-01	1
Total of all active and inactive participants	2011-09-01	213
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits	2011-09-01	1
Total participants	2011-09-01	214
Number of participants with account balances	2011-09-01	30
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested	2011-09-01	21
2009: BROWN & JAMES, P.C. 401K PROFIT SHARING PLAN 2009 401k membership
Total participants, beginning-of-year	2009-09-01	198
Total number of active participants reported on line 7a of the Form 5500	2009-09-01	163
Number of retired or separated participants receiving benefits	2009-09-01	0
Number of other retired or separated participants entitled to future benefits	2009-09-01	20
Total of all active and inactive participants	2009-09-01	183
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits	2009-09-01	2
Total participants	2009-09-01	185
Number of participants with account balances	2009-09-01	185
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested	2009-09-01	12

Financial Data on BROWN & JAMES, P.C. 401K PROFIT SHARING PLAN

Measure	Date	Value
2022 : BROWN & JAMES, P.C. 401K PROFIT SHARING PLAN 2022 401k financial data
Total unrealized appreciation/depreciation of assets	2022-08-31	$0
Total liabilities at end of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities)	2022-08-31	$0
Total liabilities at beginning of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities)	2022-08-31	$0
Total income from all sources (including contributions)	2022-08-31	$-6,225,975
Total loss/gain on sale of assets	2022-08-31	$0
Total of all expenses incurred	2022-08-31	$1,306,902
Benefit payments and payments to participlants,beneficiaries,insurance carriers and others	2022-08-31	$1,206,701
Total contributions o plan (from employers,participants, others, non cash contrinutions)	2022-08-31	$3,776,748
Value of total assets at end of year	2022-08-31	$75,358,606
Value of total assets at beginning of year	2022-08-31	$82,891,483
Total of administrative expenses incurred including professional, contract, advisory and management fees	2022-08-31	$100,201
Total interest from all sources	2022-08-31	$62,950
Total dividends received (eg from common stock, registered investment company shares)	2022-08-31	$602,189
Has a resolution to terminate the plan been adopted during the plan year or any prior plan year	2022-08-31	No
Total dividends received from registered investment company shares (eg mutual funds)	2022-08-31	$602,189
Was this plan covered by a fidelity bond	2022-08-31	Yes
Value of fidelity bond cover	2022-08-31	$6,000,000
If this is an individual account plan, was there a blackout period	2022-08-31	No
Were there any nonexempt tranactions with any party-in-interest	2022-08-31	No
Contributions received from participants	2022-08-31	$1,468,692
Participant contributions at end of year	2022-08-31	$523,115
Participant contributions at beginning of year	2022-08-31	$430,440
Participant contributions at end of year	2022-08-31	$258,578
Participant contributions at beginning of year	2022-08-31	$225,768
Income. Received or receivable in cash from other sources (including rollovers)	2022-08-31	$1,605
Expenses. Other payments made (not to insurance carriers or or participants/beneficiaries)	2022-08-31	$7,671
Other income not declared elsewhere	2022-08-31	$819
Did the receive any noncash contributions whose value was neither redily determinable on an established market nor set by an independent third party appraiser	2022-08-31	No
Value of net income/loss	2022-08-31	$-7,532,877
Value of net assets at end of year (total assets less liabilities)	2022-08-31	$75,358,606
Value of net assets at beginning of year (total assets less liabilities)	2022-08-31	$82,891,483
Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond)	2022-08-31	No
Were any loans by the plan or fixed income obligations due to the plan in default	2022-08-31	No
Were any leases to which the plan was party in default or uncollectible	2022-08-31	No
Investment advisory and management fees	2022-08-31	$63,620
Value of interest in registered invesment companies (eg mutual funds) at end of year	2022-08-31	$31,445,098
Value of interest in registered invesment companies (eg mutual funds) at beginning of year	2022-08-31	$34,061,701
Interest on participant loans	2022-08-31	$22,849
Interest earned on other investments	2022-08-31	$40,101
Value of interest in common/collective trusts at end of year	2022-08-31	$38,531,365
Value of interest in common/collective trusts at beginning of year	2022-08-31	$43,820,297
Value of funds held in insurance company general accounts (unallocated contracts) at end of year	2022-08-31	$2,574,299
Value of funds held in insurance company general accounts (unallocated contracts) at beginning of year	2022-08-31	$2,534,255
Net investment gain/loss from registered investment companies (e.g. mutual funds)	2022-08-31	$-5,185,551
Net investment gain or loss from common/collective trusts	2022-08-31	$-5,483,130
Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets	2022-08-31	No
Was there a failure to transmit to the plan any participant contributions	2022-08-31	Yes
Has the plan failed to provide any benefit when due under the plan	2022-08-31	No
Contributions received in cash from employer	2022-08-31	$2,306,451
Employer contributions (assets) at end of year	2022-08-31	$2,026,151
Employer contributions (assets) at beginning of year	2022-08-31	$1,819,022
Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers	2022-08-31	$1,199,030
Contract administrator fees	2022-08-31	$36,581
Did the plan have assets held for investment	2022-08-31	Yes
Did the plan hold any assets whose current value was neither redily determinable on an established market nor set by an independent third party appraiser	2022-08-31	No
Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC	2022-08-31	No
Opinion of an independent qualified public accountant for this plan	2022-08-31	Unqualified
Accountancy firm name	2022-08-31	CLIFTONLARSONALLEN LLP
Accountancy firm EIN	2022-08-31	410746749
2021 : BROWN & JAMES, P.C. 401K PROFIT SHARING PLAN 2021 401k financial data
Total unrealized appreciation/depreciation of assets	2021-08-31	$0
Total liabilities at end of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities)	2021-08-31	$0
Total liabilities at beginning of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities)	2021-08-31	$0
Total income from all sources (including contributions)	2021-08-31	$17,016,872
Total loss/gain on sale of assets	2021-08-31	$0
Total of all expenses incurred	2021-08-31	$4,039,627
Benefit payments and payments to participlants,beneficiaries,insurance carriers and others	2021-08-31	$3,946,230
Total contributions o plan (from employers,participants, others, non cash contrinutions)	2021-08-31	$3,824,501
Value of total assets at end of year	2021-08-31	$82,891,483
Value of total assets at beginning of year	2021-08-31	$69,914,238
Total of administrative expenses incurred including professional, contract, advisory and management fees	2021-08-31	$93,397
Total interest from all sources	2021-08-31	$64,994
Total dividends received (eg from common stock, registered investment company shares)	2021-08-31	$467,053
Has a resolution to terminate the plan been adopted during the plan year or any prior plan year	2021-08-31	No
Total dividends received from registered investment company shares (eg mutual funds)	2021-08-31	$467,053
Was this plan covered by a fidelity bond	2021-08-31	Yes
Value of fidelity bond cover	2021-08-31	$6,000,000
If this is an individual account plan, was there a blackout period	2021-08-31	No
Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities	2021-08-31	$0
Were there any nonexempt tranactions with any party-in-interest	2021-08-31	No
Contributions received from participants	2021-08-31	$1,364,331
Participant contributions at end of year	2021-08-31	$430,440
Participant contributions at beginning of year	2021-08-31	$487,351
Participant contributions at end of year	2021-08-31	$225,768
Participant contributions at beginning of year	2021-08-31	$269,922
Income. Received or receivable in cash from other sources (including rollovers)	2021-08-31	$368,673
Other income not declared elsewhere	2021-08-31	$9,954
Did the receive any noncash contributions whose value was neither redily determinable on an established market nor set by an independent third party appraiser	2021-08-31	No
Value of net income/loss	2021-08-31	$12,977,245
Value of net assets at end of year (total assets less liabilities)	2021-08-31	$82,891,483
Value of net assets at beginning of year (total assets less liabilities)	2021-08-31	$69,914,238
Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond)	2021-08-31	No
Were any loans by the plan or fixed income obligations due to the plan in default	2021-08-31	No
Were any leases to which the plan was party in default or uncollectible	2021-08-31	No
Investment advisory and management fees	2021-08-31	$17,717
Value of interest in registered invesment companies (eg mutual funds) at end of year	2021-08-31	$34,061,701
Value of interest in registered invesment companies (eg mutual funds) at beginning of year	2021-08-31	$26,156,613
Interest on participant loans	2021-08-31	$23,385
Interest earned on other investments	2021-08-31	$41,609
Value of interest in common/collective trusts at end of year	2021-08-31	$43,820,297
Value of interest in common/collective trusts at beginning of year	2021-08-31	$38,434,889
Value of funds held in insurance company general accounts (unallocated contracts) at end of year	2021-08-31	$2,534,255
Value of funds held in insurance company general accounts (unallocated contracts) at beginning of year	2021-08-31	$2,675,089
Net investment gain/loss from registered investment companies (e.g. mutual funds)	2021-08-31	$5,711,144
Net investment gain or loss from common/collective trusts	2021-08-31	$6,939,226
Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets	2021-08-31	No
Was there a failure to transmit to the plan any participant contributions	2021-08-31	No
Has the plan failed to provide any benefit when due under the plan	2021-08-31	No
Contributions received in cash from employer	2021-08-31	$2,091,497
Employer contributions (assets) at end of year	2021-08-31	$1,819,022
Employer contributions (assets) at beginning of year	2021-08-31	$1,890,374
Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers	2021-08-31	$3,946,230
Contract administrator fees	2021-08-31	$75,680
Did the plan have assets held for investment	2021-08-31	Yes
Did the plan hold any assets whose current value was neither redily determinable on an established market nor set by an independent third party appraiser	2021-08-31	No
Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC	2021-08-31	No
Opinion of an independent qualified public accountant for this plan	2021-08-31	Disclaimer
Accountancy firm name	2021-08-31	CLIFTONLARSONALLEN LLP
Accountancy firm EIN	2021-08-31	410746749
2020 : BROWN & JAMES, P.C. 401K PROFIT SHARING PLAN 2020 401k financial data
Unrealized appreciation/depreciation of real estate assets	2020-08-31	$0
Unrealized appreciation/depreciation of other (non real estate) assets	2020-08-31	$0
Total unrealized appreciation/depreciation of assets	2020-08-31	$0
Total transfer of assets to this plan	2020-08-31	$0
Total liabilities at end of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities)	2020-08-31	$0
Total liabilities at beginning of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities)	2020-08-31	$0
Total income from all sources (including contributions)	2020-08-31	$9,990,580
Total loss/gain on sale of assets	2020-08-31	$0
Total of all expenses incurred	2020-08-31	$6,488,700
Benefit payments and payments to participlants,beneficiaries,insurance carriers and others	2020-08-31	$6,351,644
Expenses. Certain deemed distributions of participant loans	2020-08-31	$0
Value of total corrective distributions	2020-08-31	$0
Total contributions o plan (from employers,participants, others, non cash contrinutions)	2020-08-31	$3,550,006
Value of total assets at end of year	2020-08-31	$69,914,238
Value of total assets at beginning of year	2020-08-31	$66,412,358
Total of administrative expenses incurred including professional, contract, advisory and management fees	2020-08-31	$137,056
Total income from rents	2020-08-31	$0
Total interest from all sources	2020-08-31	$65,134
Total dividends received (eg from common stock, registered investment company shares)	2020-08-31	$539,242
Has a resolution to terminate the plan been adopted during the plan year or any prior plan year	2020-08-31	No
Total dividends received from registered investment company shares (eg mutual funds)	2020-08-31	$539,242
Administrative expenses professional fees incurred	2020-08-31	$10,699
Was this plan covered by a fidelity bond	2020-08-31	Yes
Value of fidelity bond cover	2020-08-31	$6,000,000
If this is an individual account plan, was there a blackout period	2020-08-31	No
Were there any nonexempt tranactions with any party-in-interest	2020-08-31	No
Amount of non-exempt transactions with any party-in-interest	2020-08-31	$0
Contributions received from participants	2020-08-31	$1,381,171
Participant contributions at end of year	2020-08-31	$487,351
Participant contributions at beginning of year	2020-08-31	$386,918
Participant contributions at end of year	2020-08-31	$269,922
Participant contributions at beginning of year	2020-08-31	$293,705
Income. Received or receivable in cash from other sources (including rollovers)	2020-08-31	$13,998
Expenses. Other payments made (not to insurance carriers or or participants/beneficiaries)	2020-08-31	$0
Value of other receiveables (less allowance for doubtful accounts) at end of year	2020-08-31	$0
Value of other receiveables (less allowance for doubtful accounts) at beginning of year	2020-08-31	$0
Other liabilities (not benefit claims, operating payabales oe acquisition indebtedness) at beginning of year	2020-08-31	$0
Other income not declared elsewhere	2020-08-31	$56,188
Administrative expenses (other) incurred	2020-08-31	$0
Liabilities. Value of operating payables at beginning of year	2020-08-31	$0
Total non interest bearing cash at end of year	2020-08-31	$0
Total non interest bearing cash at beginning of year	2020-08-31	$0
Did the receive any noncash contributions whose value was neither redily determinable on an established market nor set by an independent third party appraiser	2020-08-31	No
Value of net income/loss	2020-08-31	$3,501,880
Value of net assets at end of year (total assets less liabilities)	2020-08-31	$69,914,238
Value of net assets at beginning of year (total assets less liabilities)	2020-08-31	$66,412,358
Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond)	2020-08-31	No
Were any loans by the plan or fixed income obligations due to the plan in default	2020-08-31	No
Amount of loans by the plan or fixed income obligations due to the plan which were in default/classified-as-uncollectible as of the close of the plan year	2020-08-31	$0
Were any leases to which the plan was party in default or uncollectible	2020-08-31	No
Amount of leases to which the plan was a party which were in default/classified-as-uncollectible during the year	2020-08-31	$0
Investment advisory and management fees	2020-08-31	$41,687
Value of interest in registered invesment companies (eg mutual funds) at end of year	2020-08-31	$26,156,613
Value of interest in registered invesment companies (eg mutual funds) at beginning of year	2020-08-31	$28,281,998
Interest on participant loans	2020-08-31	$24,029
Income. Interest from loans (other than to participants)	2020-08-31	$0
Interest earned on other investments	2020-08-31	$41,105
Income. Interest from US Government securities	2020-08-31	$0
Income. Interest from corporate debt instruments	2020-08-31	$0
Value of interest in common/collective trusts at end of year	2020-08-31	$38,434,889
Value of interest in common/collective trusts at beginning of year	2020-08-31	$34,263,392
Interest earned from interest bearing cash (including money market accounts and certificates of deposit)	2020-08-31	$0
Value of funds held in insurance company general accounts (unallocated contracts) at end of year	2020-08-31	$2,675,089
Value of funds held in insurance company general accounts (unallocated contracts) at beginning of year	2020-08-31	$1,428,411
Expenses. Payments to insurance carriers foe the provision of benefits	2020-08-31	$0
Net investment gain/loss from registered investment companies (e.g. mutual funds)	2020-08-31	$1,953,416
Net investment gain/loss from pooled separate accounts	2020-08-31	$0
Net investment gain or loss from common/collective trusts	2020-08-31	$3,826,594
Net gain/loss from 103.12 investment entities	2020-08-31	$0
Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets	2020-08-31	No
Was there a failure to transmit to the plan any participant contributions	2020-08-31	No
Has the plan failed to provide any benefit when due under the plan	2020-08-31	No
Contributions received in cash from employer	2020-08-31	$2,154,837
Employer contributions (assets) at end of year	2020-08-31	$1,890,374
Employer contributions (assets) at beginning of year	2020-08-31	$1,757,934
Income. Dividends from preferred stock	2020-08-31	$0
Income. Dividends from common stock	2020-08-31	$0
Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers	2020-08-31	$6,351,644
Contract administrator fees	2020-08-31	$84,670
Liabilities. Value of benefit claims payable at beginning of year	2020-08-31	$0
Did the plan have assets held for investment	2020-08-31	Yes
Did the plan hold any assets whose current value was neither redily determinable on an established market nor set by an independent third party appraiser	2020-08-31	No
Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC	2020-08-31	No
Aggregate proceeds on sale of assets	2020-08-31	$0
Aggregate carrying amount (costs) on sale of assets	2020-08-31	$0
Liabilities. Value of acquisition indebtedness at beginning of year	2020-08-31	$0
Accountant perfomed limited scope audit pursuant to 29 CFR 2520.103-8 and/or 103-12(d)	2020-08-31	Yes
Opinion of an independent qualified public accountant for this plan	2020-08-31	Disclaimer
Accountancy firm name	2020-08-31	CLIFTONLARSONALLEN LLP
Accountancy firm EIN	2020-08-31	410746749
2019 : BROWN & JAMES, P.C. 401K PROFIT SHARING PLAN 2019 401k financial data
Unrealized appreciation/depreciation of real estate assets	2019-08-31	$0
Unrealized appreciation/depreciation of other (non real estate) assets	2019-08-31	$-2,335,659
Total unrealized appreciation/depreciation of assets	2019-08-31	$-2,335,659
Total transfer of assets to this plan	2019-08-31	$0
Total liabilities at end of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities)	2019-08-31	$0
Total liabilities at beginning of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities)	2019-08-31	$0
Expenses. Interest paid	2019-08-31	$0
Amount of participant contributions which was failed to transmit to the plan within the time period described in 29 CFR 251.3-102	2019-08-31	$0
Total income from all sources (including contributions)	2019-08-31	$1,722,255
Total loss/gain on sale of assets	2019-08-31	$0
Total of all expenses incurred	2019-08-31	$19,335,963
Benefit payments and payments to participlants,beneficiaries,insurance carriers and others	2019-08-31	$19,249,484
Expenses. Certain deemed distributions of participant loans	2019-08-31	$0
Value of total corrective distributions	2019-08-31	$0
Total contributions o plan (from employers,participants, others, non cash contrinutions)	2019-08-31	$3,357,755
Value of total assets at end of year	2019-08-31	$66,412,358
Value of total assets at beginning of year	2019-08-31	$84,026,066
Total of administrative expenses incurred including professional, contract, advisory and management fees	2019-08-31	$86,479
Total income from rents	2019-08-31	$0
Total interest from all sources	2019-08-31	$38,708
Total dividends received (eg from common stock, registered investment company shares)	2019-08-31	$263,394
Has a resolution to terminate the plan been adopted during the plan year or any prior plan year	2019-08-31	No
Total dividends received from registered investment company shares (eg mutual funds)	2019-08-31	$263,394
Administrative expenses professional fees incurred	2019-08-31	$0
Was this plan covered by a fidelity bond	2019-08-31	Yes
Value of fidelity bond cover	2019-08-31	$6,000,000
If this is an individual account plan, was there a blackout period	2019-08-31	Yes
Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities	2019-08-31	$0
Were there any nonexempt tranactions with any party-in-interest	2019-08-31	No
Amount of non-exempt transactions with any party-in-interest	2019-08-31	$0
Contributions received from participants	2019-08-31	$1,327,126
Participant contributions at end of year	2019-08-31	$386,918
Participant contributions at beginning of year	2019-08-31	$345,354
Participant contributions at end of year	2019-08-31	$293,705
Participant contributions at beginning of year	2019-08-31	$256,046
Income. Received or receivable in cash from other sources (including rollovers)	2019-08-31	$9,773
Expenses. Other payments made (not to insurance carriers or or participants/beneficiaries)	2019-08-31	$0
Value of other receiveables (less allowance for doubtful accounts) at end of year	2019-08-31	$0
Value of other receiveables (less allowance for doubtful accounts) at beginning of year	2019-08-31	$3,545
Other liabilities (not benefit claims, operating payabales oe acquisition indebtedness) at beginning of year	2019-08-31	$0
Other income not declared elsewhere	2019-08-31	$4,604
Administrative expenses (other) incurred	2019-08-31	$0
Liabilities. Value of operating payables at beginning of year	2019-08-31	$0
Total non interest bearing cash at end of year	2019-08-31	$0
Total non interest bearing cash at beginning of year	2019-08-31	$0
Did the receive any noncash contributions whose value was neither redily determinable on an established market nor set by an independent third party appraiser	2019-08-31	No
Income. Non cash contributions	2019-08-31	$0
Value of net income/loss	2019-08-31	$-17,613,708
Value of net assets at end of year (total assets less liabilities)	2019-08-31	$66,412,358
Value of net assets at beginning of year (total assets less liabilities)	2019-08-31	$84,026,066
Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond)	2019-08-31	No
Were any loans by the plan or fixed income obligations due to the plan in default	2019-08-31	No
Amount of loans by the plan or fixed income obligations due to the plan which were in default/classified-as-uncollectible as of the close of the plan year	2019-08-31	$0
Were any leases to which the plan was party in default or uncollectible	2019-08-31	No
Amount of leases to which the plan was a party which were in default/classified-as-uncollectible during the year	2019-08-31	$0
Investment advisory and management fees	2019-08-31	$28,410
Value of interest in registered invesment companies (eg mutual funds) at end of year	2019-08-31	$28,281,998
Value of interest in registered invesment companies (eg mutual funds) at beginning of year	2019-08-31	$29,536,452
Interest on participant loans	2019-08-31	$22,310
Income. Interest from loans (other than to participants)	2019-08-31	$0
Interest earned on other investments	2019-08-31	$16,398
Income. Interest from US Government securities	2019-08-31	$0
Income. Interest from corporate debt instruments	2019-08-31	$0
Value of interest in common/collective trusts at end of year	2019-08-31	$34,263,392
Value of interest in common/collective trusts at beginning of year	2019-08-31	$2,906,744
Interest-bearing cash (include money market accounts & certificates of deposit) at beginning of the Year	2019-08-31	$10,112,568
Value of interest bearing cash (including money market accounts and certificates of deposits) at beginning of year	2019-08-31	$10,112,568
Interest earned from interest bearing cash (including money market accounts and certificates of deposit)	2019-08-31	$0
Value of funds held in insurance company general accounts (unallocated contracts) at end of year	2019-08-31	$1,428,411
Value of funds held in insurance company general accounts (unallocated contracts) at beginning of year	2019-08-31	$0
Expenses. Payments to insurance carriers foe the provision of benefits	2019-08-31	$0
Asset value of US Government securities at beginning of year	2019-08-31	$1,268,741
Net investment gain/loss from registered investment companies (e.g. mutual funds)	2019-08-31	$-578,220
Net investment gain/loss from pooled separate accounts	2019-08-31	$0
Net investment gain or loss from common/collective trusts	2019-08-31	$971,673
Net gain/loss from 103.12 investment entities	2019-08-31	$0
Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets	2019-08-31	No
Was there a failure to transmit to the plan any participant contributions	2019-08-31	No
Has the plan failed to provide any benefit when due under the plan	2019-08-31	No
Contributions received in cash from employer	2019-08-31	$2,020,856
Employer contributions (assets) at end of year	2019-08-31	$1,757,934
Employer contributions (assets) at beginning of year	2019-08-31	$1,913,491
Income. Dividends from preferred stock	2019-08-31	$0
Income. Dividends from common stock	2019-08-31	$0
Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers	2019-08-31	$19,249,484
Asset. Corporate debt instrument debt (other) at beginning of year	2019-08-31	$6,215,384
Contract administrator fees	2019-08-31	$58,069
Was the provided the required notice or one of the exceptions to providing the black out period notice applied under 29 CFR 2520.101-3	2019-08-31	Yes
Assets. Corporate common stocks other than exployer securities at beginning of year	2019-08-31	$31,467,741
Liabilities. Value of benefit claims payable at beginning of year	2019-08-31	$0
Did the plan have assets held for investment	2019-08-31	Yes
Did the plan hold any assets whose current value was neither redily determinable on an established market nor set by an independent third party appraiser	2019-08-31	No
Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC	2019-08-31	No
Aggregate proceeds on sale of assets	2019-08-31	$0
Aggregate carrying amount (costs) on sale of assets	2019-08-31	$0
Liabilities. Value of acquisition indebtedness at beginning of year	2019-08-31	$0
Accountant perfomed limited scope audit pursuant to 29 CFR 2520.103-8 and/or 103-12(d)	2019-08-31	Yes
Opinion of an independent qualified public accountant for this plan	2019-08-31	Disclaimer
Accountancy firm name	2019-08-31	CLIFTONLARSONALLEN LLP
Accountancy firm EIN	2019-08-31	410746749
2018 : BROWN & JAMES, P.C. 401K PROFIT SHARING PLAN 2018 401k financial data
Unrealized appreciation/depreciation of other (non real estate) assets	2018-08-31	$2,529,389
Total unrealized appreciation/depreciation of assets	2018-08-31	$2,529,389
Total liabilities at end of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities)	2018-08-31	$0
Total liabilities at beginning of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities)	2018-08-31	$0
Total income from all sources (including contributions)	2018-08-31	$10,456,410
Total loss/gain on sale of assets	2018-08-31	$0
Total of all expenses incurred	2018-08-31	$4,290,116
Benefit payments and payments to participlants,beneficiaries,insurance carriers and others	2018-08-31	$4,272,867
Total contributions o plan (from employers,participants, others, non cash contrinutions)	2018-08-31	$3,554,345
Value of total assets at end of year	2018-08-31	$84,026,066
Value of total assets at beginning of year	2018-08-31	$77,859,772
Total of administrative expenses incurred including professional, contract, advisory and management fees	2018-08-31	$17,249
Total interest from all sources	2018-08-31	$481,124
Total dividends received (eg from common stock, registered investment company shares)	2018-08-31	$1,291,138
Has a resolution to terminate the plan been adopted during the plan year or any prior plan year	2018-08-31	No
Total dividends received from registered investment company shares (eg mutual funds)	2018-08-31	$1,049,723
Assets. Corporate prefeered stocks other than exployer securities at end of year	2018-08-31	$0
Assets. Corporate prefeered stocks other than exployer securities at beginning of year	2018-08-31	$0
Was this plan covered by a fidelity bond	2018-08-31	Yes
Value of fidelity bond cover	2018-08-31	$6,000,000
If this is an individual account plan, was there a blackout period	2018-08-31	No
Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities	2018-08-31	$0
Were there any nonexempt tranactions with any party-in-interest	2018-08-31	No
Contributions received from participants	2018-08-31	$1,262,338
Participant contributions at end of year	2018-08-31	$345,354
Participant contributions at beginning of year	2018-08-31	$403,124
Participant contributions at end of year	2018-08-31	$256,046
Participant contributions at beginning of year	2018-08-31	$262,833
Assets. Other investments not covered elsewhere at end of year	2018-08-31	$0
Assets. Other investments not covered elsewhere at beginning of year	2018-08-31	$0
Income. Received or receivable in cash from other sources (including rollovers)	2018-08-31	$102,762
Value of other receiveables (less allowance for doubtful accounts) at end of year	2018-08-31	$3,545
Value of other receiveables (less allowance for doubtful accounts) at beginning of year	2018-08-31	$3,545
Administrative expenses (other) incurred	2018-08-31	$3,890
Total non interest bearing cash at end of year	2018-08-31	$0
Total non interest bearing cash at beginning of year	2018-08-31	$0
Did the receive any noncash contributions whose value was neither redily determinable on an established market nor set by an independent third party appraiser	2018-08-31	No
Value of net income/loss	2018-08-31	$6,166,294
Value of net assets at end of year (total assets less liabilities)	2018-08-31	$84,026,066
Value of net assets at beginning of year (total assets less liabilities)	2018-08-31	$77,859,772
Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond)	2018-08-31	No
Were any loans by the plan or fixed income obligations due to the plan in default	2018-08-31	No
Were any leases to which the plan was party in default or uncollectible	2018-08-31	No
Assets. partnership/joint venture interests at end of year	2018-08-31	$0
Assets. partnership/joint venture interests at beginning of year	2018-08-31	$0
Investment advisory and management fees	2018-08-31	$13,359
Value of interest in registered invesment companies (eg mutual funds) at end of year	2018-08-31	$29,536,452
Value of interest in registered invesment companies (eg mutual funds) at beginning of year	2018-08-31	$25,081,054
Interest on participant loans	2018-08-31	$18,686
Income. Interest from corporate debt instruments	2018-08-31	$447,260
Value of interest in common/collective trusts at end of year	2018-08-31	$2,906,744
Value of interest in common/collective trusts at beginning of year	2018-08-31	$2,294,263
Value of interest bearing cash (including money market accounts and certificates of deposits) at end of year	2018-08-31	$10,112,568
Interest-bearing cash (include money market accounts & certificates of deposit) at beginning of the Year	2018-08-31	$10,254,842
Value of interest bearing cash (including money market accounts and certificates of deposits) at beginning of year	2018-08-31	$10,254,842
Interest earned from interest bearing cash (including money market accounts and certificates of deposit)	2018-08-31	$15,178
Asset value of US Government securities at end of year	2018-08-31	$1,268,741
Asset value of US Government securities at beginning of year	2018-08-31	$2,024,113
Net investment gain/loss from registered investment companies (e.g. mutual funds)	2018-08-31	$2,535,920
Net investment gain or loss from common/collective trusts	2018-08-31	$64,494
Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets	2018-08-31	No
Was there a failure to transmit to the plan any participant contributions	2018-08-31	No
Has the plan failed to provide any benefit when due under the plan	2018-08-31	No
Contributions received in cash from employer	2018-08-31	$2,189,245
Employer contributions (assets) at end of year	2018-08-31	$1,913,491
Employer contributions (assets) at beginning of year	2018-08-31	$1,725,662
Income. Dividends from common stock	2018-08-31	$241,415
Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers	2018-08-31	$4,272,867
Asset. Corporate debt instrument preferred debt at end of year	2018-08-31	$0
Asset. Corporate debt instrument preferred debt at beginning of year	2018-08-31	$0
Asset. Corporate debt instrument debt (other) at end of year	2018-08-31	$6,215,384
Asset. Corporate debt instrument debt (other) at beginning of year	2018-08-31	$9,547,238
Assets. Corporate common stocks other than exployer securities at end of year	2018-08-31	$31,467,741
Assets. Corporate common stocks other than exployer securities at beginning of year	2018-08-31	$26,263,098
Did the plan have assets held for investment	2018-08-31	Yes
Did the plan hold any assets whose current value was neither redily determinable on an established market nor set by an independent third party appraiser	2018-08-31	No
Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC	2018-08-31	No
Accountant perfomed limited scope audit pursuant to 29 CFR 2520.103-8 and/or 103-12(d)	2018-08-31	No
Opinion of an independent qualified public accountant for this plan	2018-08-31	Unqualified
Accountancy firm name	2018-08-31	CLIFTONLARSONALLEN LLP
Accountancy firm EIN	2018-08-31	410746749
2017 : BROWN & JAMES, P.C. 401K PROFIT SHARING PLAN 2017 401k financial data
Unrealized appreciation/depreciation of other (non real estate) assets	2017-08-31	$2,960,718
Total unrealized appreciation/depreciation of assets	2017-08-31	$2,960,718
Total liabilities at end of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities)	2017-08-31	$0
Total liabilities at beginning of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities)	2017-08-31	$0
Total income from all sources (including contributions)	2017-08-31	$9,070,696
Total loss/gain on sale of assets	2017-08-31	$0
Total of all expenses incurred	2017-08-31	$4,580,668
Benefit payments and payments to participlants,beneficiaries,insurance carriers and others	2017-08-31	$4,554,039
Total contributions o plan (from employers,participants, others, non cash contrinutions)	2017-08-31	$3,122,491
Value of total assets at end of year	2017-08-31	$77,859,772
Value of total assets at beginning of year	2017-08-31	$73,369,744
Total of administrative expenses incurred including professional, contract, advisory and management fees	2017-08-31	$26,629
Total interest from all sources	2017-08-31	$526,271
Total dividends received (eg from common stock, registered investment company shares)	2017-08-31	$1,250,975
Has a resolution to terminate the plan been adopted during the plan year or any prior plan year	2017-08-31	No
Total dividends received from registered investment company shares (eg mutual funds)	2017-08-31	$850,610
Administrative expenses professional fees incurred	2017-08-31	$3,406
Assets. Corporate prefeered stocks other than exployer securities at end of year	2017-08-31	$0
Assets. Corporate prefeered stocks other than exployer securities at beginning of year	2017-08-31	$0
Was this plan covered by a fidelity bond	2017-08-31	Yes
Value of fidelity bond cover	2017-08-31	$6,000,000
If this is an individual account plan, was there a blackout period	2017-08-31	No
Were there any nonexempt tranactions with any party-in-interest	2017-08-31	No
Contributions received from participants	2017-08-31	$1,120,655
Participant contributions at end of year	2017-08-31	$403,124
Participant contributions at beginning of year	2017-08-31	$427,724
Participant contributions at end of year	2017-08-31	$262,833
Participant contributions at beginning of year	2017-08-31	$197,108
Assets. Other investments not covered elsewhere at end of year	2017-08-31	$0
Assets. Other investments not covered elsewhere at beginning of year	2017-08-31	$0
Income. Received or receivable in cash from other sources (including rollovers)	2017-08-31	$34,799
Value of other receiveables (less allowance for doubtful accounts) at end of year	2017-08-31	$3,545
Value of other receiveables (less allowance for doubtful accounts) at beginning of year	2017-08-31	$3,545
Other liabilities (not benefit claims, operating payabales oe acquisition indebtedness) at end of year	2017-08-31	$0
Other liabilities (not benefit claims, operating payabales oe acquisition indebtedness) at beginning of year	2017-08-31	$0
Liabilities. Value of operating payables at end of year	2017-08-31	$0
Liabilities. Value of operating payables at beginning of year	2017-08-31	$0
Total non interest bearing cash at end of year	2017-08-31	$0
Total non interest bearing cash at beginning of year	2017-08-31	$0
Did the receive any noncash contributions whose value was neither redily determinable on an established market nor set by an independent third party appraiser	2017-08-31	No
Value of net income/loss	2017-08-31	$4,490,028
Value of net assets at end of year (total assets less liabilities)	2017-08-31	$77,859,772
Value of net assets at beginning of year (total assets less liabilities)	2017-08-31	$73,369,744
Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond)	2017-08-31	No
Were any loans by the plan or fixed income obligations due to the plan in default	2017-08-31	No
Were any leases to which the plan was party in default or uncollectible	2017-08-31	No
Assets. partnership/joint venture interests at end of year	2017-08-31	$0
Assets. partnership/joint venture interests at beginning of year	2017-08-31	$0
Investment advisory and management fees	2017-08-31	$23,223
Value of interest in registered invesment companies (eg mutual funds) at end of year	2017-08-31	$25,081,054
Value of interest in registered invesment companies (eg mutual funds) at beginning of year	2017-08-31	$20,754,513
Interest on participant loans	2017-08-31	$16,512
Income. Interest from corporate debt instruments	2017-08-31	$495,917
Value of interest in common/collective trusts at end of year	2017-08-31	$2,294,263
Value of interest in common/collective trusts at beginning of year	2017-08-31	$2,339,755
Value of interest bearing cash (including money market accounts and certificates of deposits) at end of year	2017-08-31	$10,254,842
Interest-bearing cash (include money market accounts & certificates of deposit) at beginning of the Year	2017-08-31	$13,473,568
Value of interest bearing cash (including money market accounts and certificates of deposits) at beginning of year	2017-08-31	$13,473,568
Interest earned from interest bearing cash (including money market accounts and certificates of deposit)	2017-08-31	$13,842
Asset value of US Government securities at end of year	2017-08-31	$2,024,113
Asset value of US Government securities at beginning of year	2017-08-31	$2,271,117
Net investment gain/loss from registered investment companies (e.g. mutual funds)	2017-08-31	$1,162,125
Net investment gain or loss from common/collective trusts	2017-08-31	$48,116
Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets	2017-08-31	No
Was there a failure to transmit to the plan any participant contributions	2017-08-31	No
Has the plan failed to provide any benefit when due under the plan	2017-08-31	No
Contributions received in cash from employer	2017-08-31	$1,967,037
Employer contributions (assets) at end of year	2017-08-31	$1,725,662
Employer contributions (assets) at beginning of year	2017-08-31	$1,564,627
Income. Dividends from common stock	2017-08-31	$400,365
Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers	2017-08-31	$4,554,039
Asset. Corporate debt instrument preferred debt at end of year	2017-08-31	$0
Asset. Corporate debt instrument preferred debt at beginning of year	2017-08-31	$0
Asset. Corporate debt instrument debt (other) at end of year	2017-08-31	$9,547,238
Asset. Corporate debt instrument debt (other) at beginning of year	2017-08-31	$11,374,906
Assets. Corporate common stocks other than exployer securities at end of year	2017-08-31	$26,263,098
Assets. Corporate common stocks other than exployer securities at beginning of year	2017-08-31	$20,962,881
Liabilities. Value of benefit claims payable at end of year	2017-08-31	$0
Liabilities. Value of benefit claims payable at beginning of year	2017-08-31	$0
Did the plan have assets held for investment	2017-08-31	Yes
Did the plan hold any assets whose current value was neither redily determinable on an established market nor set by an independent third party appraiser	2017-08-31	No
Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC	2017-08-31	No
Liabilities. Value of acquisition indebtedness at end of year	2017-08-31	$0
Liabilities. Value of acquisition indebtedness at beginning of year	2017-08-31	$0
Accountant perfomed limited scope audit pursuant to 29 CFR 2520.103-8 and/or 103-12(d)	2017-08-31	No
Opinion of an independent qualified public accountant for this plan	2017-08-31	Unqualified
Accountancy firm name	2017-08-31	CLIFTONLARSONALLEN LLP
Accountancy firm EIN	2017-08-31	410746749
2016 : BROWN & JAMES, P.C. 401K PROFIT SHARING PLAN 2016 401k financial data
Total unrealized appreciation/depreciation of assets	2016-08-31	$0
Total liabilities at end of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities)	2016-08-31	$0
Total liabilities at beginning of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities)	2016-08-31	$0
Total income from all sources (including contributions)	2016-08-31	$8,220,545
Total loss/gain on sale of assets	2016-08-31	$0
Total of all expenses incurred	2016-08-31	$1,600,944
Benefit payments and payments to participlants,beneficiaries,insurance carriers and others	2016-08-31	$1,578,287
Total contributions o plan (from employers,participants, others, non cash contrinutions)	2016-08-31	$2,955,845
Value of total assets at end of year	2016-08-31	$73,369,744
Value of total assets at beginning of year	2016-08-31	$66,750,143
Total of administrative expenses incurred including professional, contract, advisory and management fees	2016-08-31	$22,657
Total interest from all sources	2016-08-31	$670,299
Total dividends received (eg from common stock, registered investment company shares)	2016-08-31	$1,481,660
Has a resolution to terminate the plan been adopted during the plan year or any prior plan year	2016-08-31	No
Total dividends received from registered investment company shares (eg mutual funds)	2016-08-31	$870,368
Assets. Corporate prefeered stocks other than exployer securities at end of year	2016-08-31	$0
Assets. Corporate prefeered stocks other than exployer securities at beginning of year	2016-08-31	$0
Was this plan covered by a fidelity bond	2016-08-31	Yes
Value of fidelity bond cover	2016-08-31	$6,000,000
If this is an individual account plan, was there a blackout period	2016-08-31	No
Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities	2016-08-31	$0
Were there any nonexempt tranactions with any party-in-interest	2016-08-31	No
Contributions received from participants	2016-08-31	$1,118,698
Participant contributions at end of year	2016-08-31	$427,724
Participant contributions at beginning of year	2016-08-31	$445,036
Participant contributions at end of year	2016-08-31	$197,108
Participant contributions at beginning of year	2016-08-31	$201,839
Assets. Other investments not covered elsewhere at end of year	2016-08-31	$0
Assets. Other investments not covered elsewhere at beginning of year	2016-08-31	$0
Income. Received or receivable in cash from other sources (including rollovers)	2016-08-31	$996
Value of other receiveables (less allowance for doubtful accounts) at end of year	2016-08-31	$3,545
Value of other receiveables (less allowance for doubtful accounts) at beginning of year	2016-08-31	$3,545
Other liabilities (not benefit claims, operating payabales oe acquisition indebtedness) at end of year	2016-08-31	$0
Other liabilities (not benefit claims, operating payabales oe acquisition indebtedness) at beginning of year	2016-08-31	$0
Liabilities. Value of operating payables at end of year	2016-08-31	$0
Liabilities. Value of operating payables at beginning of year	2016-08-31	$0
Total non interest bearing cash at end of year	2016-08-31	$0
Total non interest bearing cash at beginning of year	2016-08-31	$0
Did the receive any noncash contributions whose value was neither redily determinable on an established market nor set by an independent third party appraiser	2016-08-31	No
Value of net income/loss	2016-08-31	$6,619,601
Value of net assets at end of year (total assets less liabilities)	2016-08-31	$73,369,744
Value of net assets at beginning of year (total assets less liabilities)	2016-08-31	$66,750,143
Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond)	2016-08-31	No
Were any loans by the plan or fixed income obligations due to the plan in default	2016-08-31	No
Were any leases to which the plan was party in default or uncollectible	2016-08-31	No
Assets. partnership/joint venture interests at end of year	2016-08-31	$0
Assets. partnership/joint venture interests at beginning of year	2016-08-31	$0
Investment advisory and management fees	2016-08-31	$22,657
Value of interest in registered invesment companies (eg mutual funds) at end of year	2016-08-31	$20,754,513
Value of interest in registered invesment companies (eg mutual funds) at beginning of year	2016-08-31	$21,528,262
Interest on participant loans	2016-08-31	$18,405
Income. Interest from loans (other than to participants)	2016-08-31	$0
Income. Interest from US Government securities	2016-08-31	$59,337
Income. Interest from corporate debt instruments	2016-08-31	$584,189
Value of interest in common/collective trusts at end of year	2016-08-31	$2,339,755
Value of interest in common/collective trusts at beginning of year	2016-08-31	$2,142,623
Value of interest bearing cash (including money market accounts and certificates of deposits) at end of year	2016-08-31	$13,473,568
Interest-bearing cash (include money market accounts & certificates of deposit) at beginning of the Year	2016-08-31	$7,958,369
Value of interest bearing cash (including money market accounts and certificates of deposits) at beginning of year	2016-08-31	$7,958,369
Interest earned from interest bearing cash (including money market accounts and certificates of deposit)	2016-08-31	$8,368
Asset value of US Government securities at end of year	2016-08-31	$2,271,117
Asset value of US Government securities at beginning of year	2016-08-31	$2,405,977
Net investment gain/loss from registered investment companies (e.g. mutual funds)	2016-08-31	$3,066,250
Net investment gain or loss from common/collective trusts	2016-08-31	$46,491
Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets	2016-08-31	No
Was there a failure to transmit to the plan any participant contributions	2016-08-31	No
Has the plan failed to provide any benefit when due under the plan	2016-08-31	No
Contributions received in cash from employer	2016-08-31	$1,836,151
Employer contributions (assets) at end of year	2016-08-31	$1,564,627
Employer contributions (assets) at beginning of year	2016-08-31	$1,546,619
Income. Dividends from preferred stock	2016-08-31	$12,187
Income. Dividends from common stock	2016-08-31	$599,105
Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers	2016-08-31	$1,578,287
Asset. Corporate debt instrument preferred debt at end of year	2016-08-31	$0
Asset. Corporate debt instrument preferred debt at beginning of year	2016-08-31	$0
Asset. Corporate debt instrument debt (other) at end of year	2016-08-31	$11,374,906
Asset. Corporate debt instrument debt (other) at beginning of year	2016-08-31	$7,522,803
Assets. Corporate common stocks other than exployer securities at end of year	2016-08-31	$20,962,881
Assets. Corporate common stocks other than exployer securities at beginning of year	2016-08-31	$22,995,070
Liabilities. Value of benefit claims payable at end of year	2016-08-31	$0
Liabilities. Value of benefit claims payable at beginning of year	2016-08-31	$0
Did the plan have assets held for investment	2016-08-31	Yes
Did the plan hold any assets whose current value was neither redily determinable on an established market nor set by an independent third party appraiser	2016-08-31	No
Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC	2016-08-31	No
Liabilities. Value of acquisition indebtedness at end of year	2016-08-31	$0
Liabilities. Value of acquisition indebtedness at beginning of year	2016-08-31	$0
Accountant perfomed limited scope audit pursuant to 29 CFR 2520.103-8 and/or 103-12(d)	2016-08-31	No
Opinion of an independent qualified public accountant for this plan	2016-08-31	Unqualified
Accountancy firm name	2016-08-31	CLIFTONLARSONALLEN LLP
Accountancy firm EIN	2016-08-31	410746749
2015 : BROWN & JAMES, P.C. 401K PROFIT SHARING PLAN 2015 401k financial data
Total unrealized appreciation/depreciation of assets	2015-08-31	$0
Total liabilities at end of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities)	2015-08-31	$0
Total liabilities at beginning of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities)	2015-08-31	$0
Total income from all sources (including contributions)	2015-08-31	$905,823
Total loss/gain on sale of assets	2015-08-31	$0
Total of all expenses incurred	2015-08-31	$1,061,615
Benefit payments and payments to participlants,beneficiaries,insurance carriers and others	2015-08-31	$1,039,636
Total contributions o plan (from employers,participants, others, non cash contrinutions)	2015-08-31	$2,800,764
Value of total assets at end of year	2015-08-31	$66,750,143
Value of total assets at beginning of year	2015-08-31	$66,905,935
Total of administrative expenses incurred including professional, contract, advisory and management fees	2015-08-31	$21,979
Total interest from all sources	2015-08-31	$534,736
Total dividends received (eg from common stock, registered investment company shares)	2015-08-31	$1,644,189
Has a resolution to terminate the plan been adopted during the plan year or any prior plan year	2015-08-31	No
Total dividends received from registered investment company shares (eg mutual funds)	2015-08-31	$1,273,456
Assets. Corporate prefeered stocks other than exployer securities at end of year	2015-08-31	$0
Assets. Corporate prefeered stocks other than exployer securities at beginning of year	2015-08-31	$0
Was this plan covered by a fidelity bond	2015-08-31	Yes
Value of fidelity bond cover	2015-08-31	$6,000,000
If this is an individual account plan, was there a blackout period	2015-08-31	No
Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities	2015-08-31	$0
Were there any nonexempt tranactions with any party-in-interest	2015-08-31	No
Contributions received from participants	2015-08-31	$1,026,814
Participant contributions at end of year	2015-08-31	$445,036
Participant contributions at beginning of year	2015-08-31	$515,543
Participant contributions at end of year	2015-08-31	$201,839
Participant contributions at beginning of year	2015-08-31	$243,919
Assets. Other investments not covered elsewhere at end of year	2015-08-31	$0
Assets. Other investments not covered elsewhere at beginning of year	2015-08-31	$0
Income. Received or receivable in cash from other sources (including rollovers)	2015-08-31	$0
Value of other receiveables (less allowance for doubtful accounts) at end of year	2015-08-31	$3,545
Value of other receiveables (less allowance for doubtful accounts) at beginning of year	2015-08-31	$4,110
Other liabilities (not benefit claims, operating payabales oe acquisition indebtedness) at end of year	2015-08-31	$0
Other liabilities (not benefit claims, operating payabales oe acquisition indebtedness) at beginning of year	2015-08-31	$0
Other income not declared elsewhere	2015-08-31	$-1,618,015
Liabilities. Value of operating payables at end of year	2015-08-31	$0
Liabilities. Value of operating payables at beginning of year	2015-08-31	$0
Total non interest bearing cash at end of year	2015-08-31	$0
Total non interest bearing cash at beginning of year	2015-08-31	$0
Did the receive any noncash contributions whose value was neither redily determinable on an established market nor set by an independent third party appraiser	2015-08-31	No
Income. Non cash contributions	2015-08-31	$0
Value of net income/loss	2015-08-31	$-155,792
Value of net assets at end of year (total assets less liabilities)	2015-08-31	$66,750,143
Value of net assets at beginning of year (total assets less liabilities)	2015-08-31	$66,905,935
Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond)	2015-08-31	No
Were any loans by the plan or fixed income obligations due to the plan in default	2015-08-31	No
Were any leases to which the plan was party in default or uncollectible	2015-08-31	No
Assets. partnership/joint venture interests at end of year	2015-08-31	$0
Assets. partnership/joint venture interests at beginning of year	2015-08-31	$0
Investment advisory and management fees	2015-08-31	$21,979
Value of interest in registered invesment companies (eg mutual funds) at end of year	2015-08-31	$21,528,262
Value of interest in registered invesment companies (eg mutual funds) at beginning of year	2015-08-31	$21,564,394
Interest on participant loans	2015-08-31	$18,438
Income. Interest from loans (other than to participants)	2015-08-31	$0
Interest earned on other investments	2015-08-31	$0
Income. Interest from US Government securities	2015-08-31	$37,240
Income. Interest from corporate debt instruments	2015-08-31	$207,498
Value of interest in common/collective trusts at end of year	2015-08-31	$2,142,623
Value of interest in common/collective trusts at beginning of year	2015-08-31	$2,140,094
Value of interest bearing cash (including money market accounts and certificates of deposits) at end of year	2015-08-31	$7,958,369
Interest-bearing cash (include money market accounts & certificates of deposit) at beginning of the Year	2015-08-31	$7,601,037
Value of interest bearing cash (including money market accounts and certificates of deposits) at beginning of year	2015-08-31	$7,601,037
Interest earned from interest bearing cash (including money market accounts and certificates of deposit)	2015-08-31	$271,560
Asset value of US Government securities at end of year	2015-08-31	$2,405,977
Asset value of US Government securities at beginning of year	2015-08-31	$1,341,097
Net investment gain/loss from registered investment companies (e.g. mutual funds)	2015-08-31	$-2,501,303
Net investment gain or loss from common/collective trusts	2015-08-31	$45,452
Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets	2015-08-31	No
Was there a failure to transmit to the plan any participant contributions	2015-08-31	Yes
Has the plan failed to provide any benefit when due under the plan	2015-08-31	No
Contributions received in cash from employer	2015-08-31	$1,773,950
Employer contributions (assets) at end of year	2015-08-31	$1,546,619
Employer contributions (assets) at beginning of year	2015-08-31	$1,621,272
Income. Dividends from preferred stock	2015-08-31	$0
Income. Dividends from common stock	2015-08-31	$370,733
Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers	2015-08-31	$1,039,636
Asset. Corporate debt instrument preferred debt at end of year	2015-08-31	$0
Asset. Corporate debt instrument preferred debt at beginning of year	2015-08-31	$509,470
Asset. Corporate debt instrument debt (other) at end of year	2015-08-31	$7,522,803
Asset. Corporate debt instrument debt (other) at beginning of year	2015-08-31	$6,420,470
Assets. Corporate common stocks other than exployer securities at end of year	2015-08-31	$22,995,070
Assets. Corporate common stocks other than exployer securities at beginning of year	2015-08-31	$24,944,529
Liabilities. Value of benefit claims payable at end of year	2015-08-31	$0
Liabilities. Value of benefit claims payable at beginning of year	2015-08-31	$0
Did the plan have assets held for investment	2015-08-31	Yes
Did the plan hold any assets whose current value was neither redily determinable on an established market nor set by an independent third party appraiser	2015-08-31	No
Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC	2015-08-31	No
Liabilities. Value of acquisition indebtedness at end of year	2015-08-31	$0
Liabilities. Value of acquisition indebtedness at beginning of year	2015-08-31	$0
Accountant perfomed limited scope audit pursuant to 29 CFR 2520.103-8 and/or 103-12(d)	2015-08-31	No
Opinion of an independent qualified public accountant for this plan	2015-08-31	Unqualified
Accountancy firm name	2015-08-31	CLIFTONLARSONALLEN LLP
Accountancy firm EIN	2015-08-31	410746749
2014 : BROWN & JAMES, P.C. 401K PROFIT SHARING PLAN 2014 401k financial data
Unrealized appreciation/depreciation of other (non real estate) assets	2014-08-31	$3,500,361
Total unrealized appreciation/depreciation of assets	2014-08-31	$3,500,361
Total liabilities at end of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities)	2014-08-31	$0
Total liabilities at beginning of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities)	2014-08-31	$0
Total income from all sources (including contributions)	2014-08-31	$11,861,277
Total loss/gain on sale of assets	2014-08-31	$0
Total of all expenses incurred	2014-08-31	$1,221,549
Benefit payments and payments to participlants,beneficiaries,insurance carriers and others	2014-08-31	$1,200,802
Total contributions o plan (from employers,participants, others, non cash contrinutions)	2014-08-31	$3,493,530
Value of total assets at end of year	2014-08-31	$66,905,935
Value of total assets at beginning of year	2014-08-31	$56,266,207
Total of administrative expenses incurred including professional, contract, advisory and management fees	2014-08-31	$20,747
Total interest from all sources	2014-08-31	$300,259
Total dividends received (eg from common stock, registered investment company shares)	2014-08-31	$1,150,122
Has a resolution to terminate the plan been adopted during the plan year or any prior plan year	2014-08-31	No
Total dividends received from registered investment company shares (eg mutual funds)	2014-08-31	$695,668
Assets. Corporate prefeered stocks other than exployer securities at end of year	2014-08-31	$0
Assets. Corporate prefeered stocks other than exployer securities at beginning of year	2014-08-31	$436,280
Was this plan covered by a fidelity bond	2014-08-31	Yes
Value of fidelity bond cover	2014-08-31	$6,000,000
If this is an individual account plan, was there a blackout period	2014-08-31	No
Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities	2014-08-31	$0
Were there any nonexempt tranactions with any party-in-interest	2014-08-31	No
Contributions received from participants	2014-08-31	$1,134,469
Participant contributions at end of year	2014-08-31	$515,543
Participant contributions at beginning of year	2014-08-31	$465,010
Participant contributions at end of year	2014-08-31	$243,919
Participant contributions at beginning of year	2014-08-31	$202,318
Assets. Other investments not covered elsewhere at end of year	2014-08-31	$0
Assets. Other investments not covered elsewhere at beginning of year	2014-08-31	$1,987
Income. Received or receivable in cash from other sources (including rollovers)	2014-08-31	$496,521
Value of other receiveables (less allowance for doubtful accounts) at end of year	2014-08-31	$4,110
Value of other receiveables (less allowance for doubtful accounts) at beginning of year	2014-08-31	$3,089
Other liabilities (not benefit claims, operating payabales oe acquisition indebtedness) at end of year	2014-08-31	$0
Other liabilities (not benefit claims, operating payabales oe acquisition indebtedness) at beginning of year	2014-08-31	$0
Other income not declared elsewhere	2014-08-31	$835,821
Liabilities. Value of operating payables at end of year	2014-08-31	$0
Liabilities. Value of operating payables at beginning of year	2014-08-31	$0
Total non interest bearing cash at end of year	2014-08-31	$0
Total non interest bearing cash at beginning of year	2014-08-31	$81,766
Did the receive any noncash contributions whose value was neither redily determinable on an established market nor set by an independent third party appraiser	2014-08-31	No
Value of net income/loss	2014-08-31	$10,639,728
Value of net assets at end of year (total assets less liabilities)	2014-08-31	$66,905,935
Value of net assets at beginning of year (total assets less liabilities)	2014-08-31	$56,266,207
Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond)	2014-08-31	No
Were any loans by the plan or fixed income obligations due to the plan in default	2014-08-31	No
Were any leases to which the plan was party in default or uncollectible	2014-08-31	No
Assets. partnership/joint venture interests at end of year	2014-08-31	$0
Assets. partnership/joint venture interests at beginning of year	2014-08-31	$186,915
Investment advisory and management fees	2014-08-31	$20,747
Value of interest in registered invesment companies (eg mutual funds) at end of year	2014-08-31	$21,564,394
Value of interest in registered invesment companies (eg mutual funds) at beginning of year	2014-08-31	$18,200,563
Interest on participant loans	2014-08-31	$18,059
Interest earned on other investments	2014-08-31	$35,420
Income. Interest from US Government securities	2014-08-31	$13,096
Income. Interest from corporate debt instruments	2014-08-31	$196,523
Value of interest in common/collective trusts at end of year	2014-08-31	$2,140,094
Value of interest in common/collective trusts at beginning of year	2014-08-31	$1,583,733
Value of interest bearing cash (including money market accounts and certificates of deposits) at end of year	2014-08-31	$7,601,037
Interest-bearing cash (include money market accounts & certificates of deposit) at beginning of the Year	2014-08-31	$7,834,174
Value of interest bearing cash (including money market accounts and certificates of deposits) at beginning of year	2014-08-31	$7,834,174
Interest earned from interest bearing cash (including money market accounts and certificates of deposit)	2014-08-31	$37,161
Asset value of US Government securities at end of year	2014-08-31	$1,341,097
Asset value of US Government securities at beginning of year	2014-08-31	$1,837,020
Net investment gain/loss from registered investment companies (e.g. mutual funds)	2014-08-31	$2,545,834
Net investment gain or loss from common/collective trusts	2014-08-31	$35,350
Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets	2014-08-31	No
Was there a failure to transmit to the plan any participant contributions	2014-08-31	No
Has the plan failed to provide any benefit when due under the plan	2014-08-31	No
Contributions received in cash from employer	2014-08-31	$1,862,540
Employer contributions (assets) at end of year	2014-08-31	$1,621,272
Employer contributions (assets) at beginning of year	2014-08-31	$1,333,602
Income. Dividends from common stock	2014-08-31	$454,454
Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers	2014-08-31	$1,200,802
Asset. Corporate debt instrument preferred debt at end of year	2014-08-31	$509,470
Asset. Corporate debt instrument debt (other) at end of year	2014-08-31	$6,420,470
Asset. Corporate debt instrument debt (other) at beginning of year	2014-08-31	$4,201,932
Assets. Corporate common stocks other than exployer securities at end of year	2014-08-31	$24,944,529
Assets. Corporate common stocks other than exployer securities at beginning of year	2014-08-31	$19,897,818
Liabilities. Value of benefit claims payable at end of year	2014-08-31	$0
Liabilities. Value of benefit claims payable at beginning of year	2014-08-31	$0
Did the plan have assets held for investment	2014-08-31	Yes
Did the plan hold any assets whose current value was neither redily determinable on an established market nor set by an independent third party appraiser	2014-08-31	No
Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC	2014-08-31	No
Liabilities. Value of acquisition indebtedness at end of year	2014-08-31	$0
Liabilities. Value of acquisition indebtedness at beginning of year	2014-08-31	$0
Accountant perfomed limited scope audit pursuant to 29 CFR 2520.103-8 and/or 103-12(d)	2014-08-31	No
Opinion of an independent qualified public accountant for this plan	2014-08-31	Unqualified
Accountancy firm name	2014-08-31	CLIFTONLARSONALLEN LLP
Accountancy firm EIN	2014-08-31	410746749
2013 : BROWN & JAMES, P.C. 401K PROFIT SHARING PLAN 2013 401k financial data
Unrealized appreciation/depreciation of other (non real estate) assets	2013-08-31	$2,216,677
Total unrealized appreciation/depreciation of assets	2013-08-31	$2,216,677
Total liabilities at end of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities)	2013-08-31	$0
Total liabilities at beginning of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities)	2013-08-31	$0
Total income from all sources (including contributions)	2013-08-31	$7,762,483
Total loss/gain on sale of assets	2013-08-31	$0
Total of all expenses incurred	2013-08-31	$2,754,907
Benefit payments and payments to participlants,beneficiaries,insurance carriers and others	2013-08-31	$2,736,897
Total contributions o plan (from employers,participants, others, non cash contrinutions)	2013-08-31	$2,530,305
Value of total assets at end of year	2013-08-31	$56,266,207
Value of total assets at beginning of year	2013-08-31	$51,258,631
Total of administrative expenses incurred including professional, contract, advisory and management fees	2013-08-31	$18,010
Total interest from all sources	2013-08-31	$324,900
Total dividends received (eg from common stock, registered investment company shares)	2013-08-31	$826,682
Has a resolution to terminate the plan been adopted during the plan year or any prior plan year	2013-08-31	No
Total dividends received from registered investment company shares (eg mutual funds)	2013-08-31	$375,804
Administrative expenses professional fees incurred	2013-08-31	$1,996
Assets. Corporate prefeered stocks other than exployer securities at end of year	2013-08-31	$436,280
Assets. Corporate prefeered stocks other than exployer securities at beginning of year	2013-08-31	$600,502
Was this plan covered by a fidelity bond	2013-08-31	Yes
Value of fidelity bond cover	2013-08-31	$6,000,000
If this is an individual account plan, was there a blackout period	2013-08-31	No
Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities	2013-08-31	$0
Were there any nonexempt tranactions with any party-in-interest	2013-08-31	No
Contributions received from participants	2013-08-31	$952,322
Participant contributions at end of year	2013-08-31	$465,010
Participant contributions at beginning of year	2013-08-31	$517,074
Participant contributions at end of year	2013-08-31	$202,318
Participant contributions at beginning of year	2013-08-31	$154,835
Assets. Other investments not covered elsewhere at end of year	2013-08-31	$1,987
Assets. Other investments not covered elsewhere at beginning of year	2013-08-31	$0
Income. Received or receivable in cash from other sources (including rollovers)	2013-08-31	$34,534
Value of other receiveables (less allowance for doubtful accounts) at end of year	2013-08-31	$3,089
Value of other receiveables (less allowance for doubtful accounts) at beginning of year	2013-08-31	$0
Other liabilities (not benefit claims, operating payabales oe acquisition indebtedness) at end of year	2013-08-31	$0
Other liabilities (not benefit claims, operating payabales oe acquisition indebtedness) at beginning of year	2013-08-31	$0
Liabilities. Value of operating payables at end of year	2013-08-31	$0
Liabilities. Value of operating payables at beginning of year	2013-08-31	$0
Total non interest bearing cash at end of year	2013-08-31	$81,766
Total non interest bearing cash at beginning of year	2013-08-31	$632
Did the receive any noncash contributions whose value was neither redily determinable on an established market nor set by an independent third party appraiser	2013-08-31	No
Value of net income/loss	2013-08-31	$5,007,576
Value of net assets at end of year (total assets less liabilities)	2013-08-31	$56,266,207
Value of net assets at beginning of year (total assets less liabilities)	2013-08-31	$51,258,631
Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond)	2013-08-31	No
Were any loans by the plan or fixed income obligations due to the plan in default	2013-08-31	No
Were any leases to which the plan was party in default or uncollectible	2013-08-31	No
Assets. partnership/joint venture interests at end of year	2013-08-31	$186,915
Assets. partnership/joint venture interests at beginning of year	2013-08-31	$263,160
Investment advisory and management fees	2013-08-31	$16,014
Value of interest in registered invesment companies (eg mutual funds) at end of year	2013-08-31	$18,200,563
Value of interest in registered invesment companies (eg mutual funds) at beginning of year	2013-08-31	$17,342,695
Interest on participant loans	2013-08-31	$18,925
Interest earned on other investments	2013-08-31	$15,019
Income. Interest from US Government securities	2013-08-31	$56,099
Income. Interest from corporate debt instruments	2013-08-31	$234,547
Value of interest in common/collective trusts at end of year	2013-08-31	$1,583,733
Value of interest in common/collective trusts at beginning of year	2013-08-31	$748,588
Value of interest bearing cash (including money market accounts and certificates of deposits) at end of year	2013-08-31	$7,834,174
Interest-bearing cash (include money market accounts & certificates of deposit) at beginning of the Year	2013-08-31	$5,818,104
Value of interest bearing cash (including money market accounts and certificates of deposits) at beginning of year	2013-08-31	$5,818,104
Interest earned from interest bearing cash (including money market accounts and certificates of deposit)	2013-08-31	$310
Asset value of US Government securities at end of year	2013-08-31	$1,837,020
Asset value of US Government securities at beginning of year	2013-08-31	$1,397,606
Net investment gain/loss from registered investment companies (e.g. mutual funds)	2013-08-31	$1,843,253
Net investment gain or loss from common/collective trusts	2013-08-31	$20,666
Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets	2013-08-31	No
Was there a failure to transmit to the plan any participant contributions	2013-08-31	No
Has the plan failed to provide any benefit when due under the plan	2013-08-31	No
Contributions received in cash from employer	2013-08-31	$1,543,449
Employer contributions (assets) at end of year	2013-08-31	$1,333,602
Employer contributions (assets) at beginning of year	2013-08-31	$1,391,190
Income. Dividends from preferred stock	2013-08-31	$27,212
Income. Dividends from common stock	2013-08-31	$423,666
Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers	2013-08-31	$2,736,897
Asset. Corporate debt instrument debt (other) at end of year	2013-08-31	$4,201,932
Asset. Corporate debt instrument debt (other) at beginning of year	2013-08-31	$5,138,427
Assets. Corporate common stocks other than exployer securities at end of year	2013-08-31	$19,897,818
Assets. Corporate common stocks other than exployer securities at beginning of year	2013-08-31	$17,885,818
Liabilities. Value of benefit claims payable at end of year	2013-08-31	$0
Liabilities. Value of benefit claims payable at beginning of year	2013-08-31	$0
Did the plan have assets held for investment	2013-08-31	Yes
Did the plan hold any assets whose current value was neither redily determinable on an established market nor set by an independent third party appraiser	2013-08-31	No
Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC	2013-08-31	No
Aggregate proceeds on sale of assets	2013-08-31	$0
Liabilities. Value of acquisition indebtedness at end of year	2013-08-31	$0
Liabilities. Value of acquisition indebtedness at beginning of year	2013-08-31	$0
Accountant perfomed limited scope audit pursuant to 29 CFR 2520.103-8 and/or 103-12(d)	2013-08-31	No
Opinion of an independent qualified public accountant for this plan	2013-08-31	Unqualified
Accountancy firm name	2013-08-31	CLIFTONLARSONALLEN LLP
Accountancy firm EIN	2013-08-31	410746749
2012 : BROWN & JAMES, P.C. 401K PROFIT SHARING PLAN 2012 401k financial data
Unrealized appreciation/depreciation of other (non real estate) assets	2012-08-31	$2,210,604
Total unrealized appreciation/depreciation of assets	2012-08-31	$2,210,604
Total liabilities at end of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities)	2012-08-31	$0
Total liabilities at beginning of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities)	2012-08-31	$5,128
Total income from all sources (including contributions)	2012-08-31	$6,177,040
Total loss/gain on sale of assets	2012-08-31	$-613,889
Total of all expenses incurred	2012-08-31	$3,077,960
Benefit payments and payments to participlants,beneficiaries,insurance carriers and others	2012-08-31	$3,058,061
Total contributions o plan (from employers,participants, others, non cash contrinutions)	2012-08-31	$2,908,551
Value of total assets at end of year	2012-08-31	$51,258,631
Value of total assets at beginning of year	2012-08-31	$48,164,679
Total of administrative expenses incurred including professional, contract, advisory and management fees	2012-08-31	$19,899
Total interest from all sources	2012-08-31	$385,302
Total dividends received (eg from common stock, registered investment company shares)	2012-08-31	$641,757
Has a resolution to terminate the plan been adopted during the plan year or any prior plan year	2012-08-31	No
Total dividends received from registered investment company shares (eg mutual funds)	2012-08-31	$154,609
Administrative expenses professional fees incurred	2012-08-31	$1,848
Assets. Corporate prefeered stocks other than exployer securities at end of year	2012-08-31	$600,502
Assets. Corporate prefeered stocks other than exployer securities at beginning of year	2012-08-31	$791,740
Was this plan covered by a fidelity bond	2012-08-31	Yes
Value of fidelity bond cover	2012-08-31	$6,000,000
If this is an individual account plan, was there a blackout period	2012-08-31	No
Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities	2012-08-31	$0
Were there any nonexempt tranactions with any party-in-interest	2012-08-31	No
Contributions received from participants	2012-08-31	$855,124
Participant contributions at end of year	2012-08-31	$517,074
Participant contributions at beginning of year	2012-08-31	$498,610
Participant contributions at end of year	2012-08-31	$154,835
Participant contributions at beginning of year	2012-08-31	$147,795
Income. Received or receivable in cash from other sources (including rollovers)	2012-08-31	$466,725
Value of other receiveables (less allowance for doubtful accounts) at end of year	2012-08-31	$0
Value of other receiveables (less allowance for doubtful accounts) at beginning of year	2012-08-31	$0
Other liabilities (not benefit claims, operating payabales oe acquisition indebtedness) at end of year	2012-08-31	$0
Other liabilities (not benefit claims, operating payabales oe acquisition indebtedness) at beginning of year	2012-08-31	$0
Liabilities. Value of operating payables at end of year	2012-08-31	$0
Liabilities. Value of operating payables at beginning of year	2012-08-31	$5,128
Total non interest bearing cash at end of year	2012-08-31	$632
Total non interest bearing cash at beginning of year	2012-08-31	$24,511
Did the receive any noncash contributions whose value was neither redily determinable on an established market nor set by an independent third party appraiser	2012-08-31	No
Value of net income/loss	2012-08-31	$3,099,080
Value of net assets at end of year (total assets less liabilities)	2012-08-31	$51,258,631
Value of net assets at beginning of year (total assets less liabilities)	2012-08-31	$48,159,551
Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond)	2012-08-31	No
Were any loans by the plan or fixed income obligations due to the plan in default	2012-08-31	No
Were any leases to which the plan was party in default or uncollectible	2012-08-31	No
Assets. partnership/joint venture interests at end of year	2012-08-31	$263,160
Assets. partnership/joint venture interests at beginning of year	2012-08-31	$0
Investment advisory and management fees	2012-08-31	$18,051
Value of interest in registered invesment companies (eg mutual funds) at end of year	2012-08-31	$17,342,695
Value of interest in registered invesment companies (eg mutual funds) at beginning of year	2012-08-31	$12,150,943
Interest on participant loans	2012-08-31	$21,328
Income. Interest from US Government securities	2012-08-31	$17,103
Income. Interest from corporate debt instruments	2012-08-31	$339,452
Value of interest in common/collective trusts at end of year	2012-08-31	$748,588
Value of interest bearing cash (including money market accounts and certificates of deposits) at end of year	2012-08-31	$5,818,104
Interest-bearing cash (include money market accounts & certificates of deposit) at beginning of the Year	2012-08-31	$3,465,158
Value of interest bearing cash (including money market accounts and certificates of deposits) at beginning of year	2012-08-31	$3,465,158
Interest earned from interest bearing cash (including money market accounts and certificates of deposit)	2012-08-31	$7,419
Asset value of US Government securities at end of year	2012-08-31	$1,397,606
Asset value of US Government securities at beginning of year	2012-08-31	$2,770,650
Net investment gain/loss from registered investment companies (e.g. mutual funds)	2012-08-31	$642,138
Net investment gain or loss from common/collective trusts	2012-08-31	$2,577
Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets	2012-08-31	No
Was there a failure to transmit to the plan any participant contributions	2012-08-31	No
Has the plan failed to provide any benefit when due under the plan	2012-08-31	No
Contributions received in cash from employer	2012-08-31	$1,586,702
Employer contributions (assets) at end of year	2012-08-31	$1,391,190
Employer contributions (assets) at beginning of year	2012-08-31	$1,301,762
Income. Dividends from preferred stock	2012-08-31	$21,843
Income. Dividends from common stock	2012-08-31	$465,305
Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers	2012-08-31	$3,058,061
Asset. Corporate debt instrument debt (other) at end of year	2012-08-31	$5,138,427
Asset. Corporate debt instrument debt (other) at beginning of year	2012-08-31	$8,055,206
Assets. Corporate common stocks other than exployer securities at end of year	2012-08-31	$17,885,818
Assets. Corporate common stocks other than exployer securities at beginning of year	2012-08-31	$18,958,304
Did the plan have assets held for investment	2012-08-31	Yes
Did the plan hold any assets whose current value was neither redily determinable on an established market nor set by an independent third party appraiser	2012-08-31	No
Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC	2012-08-31	No
Aggregate proceeds on sale of assets	2012-08-31	$-613,889
Liabilities. Value of acquisition indebtedness at end of year	2012-08-31	$0
Liabilities. Value of acquisition indebtedness at beginning of year	2012-08-31	$0
Accountant perfomed limited scope audit pursuant to 29 CFR 2520.103-8 and/or 103-12(d)	2012-08-31	No
Opinion of an independent qualified public accountant for this plan	2012-08-31	Unqualified
Accountancy firm name	2012-08-31	CLIFTONLARSONALLEN LLP
Accountancy firm EIN	2012-08-31	410746749
2011 : BROWN & JAMES, P.C. 401K PROFIT SHARING PLAN 2011 401k financial data
Unrealized appreciation/depreciation of other (non real estate) assets	2011-08-31	$2,143,725
Total unrealized appreciation/depreciation of assets	2011-08-31	$2,143,725
Total liabilities at end of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities)	2011-08-31	$5,128
Total liabilities at beginning of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities)	2011-08-31	$3,493
Total income from all sources (including contributions)	2011-08-31	$7,438,708
Total loss/gain on sale of assets	2011-08-31	$500,380
Total of all expenses incurred	2011-08-31	$856,490
Benefit payments and payments to participlants,beneficiaries,insurance carriers and others	2011-08-31	$840,173
Total contributions o plan (from employers,participants, others, non cash contrinutions)	2011-08-31	$2,409,898
Value of total assets at end of year	2011-08-31	$48,164,679
Value of total assets at beginning of year	2011-08-31	$41,580,826
Total of administrative expenses incurred including professional, contract, advisory and management fees	2011-08-31	$16,317
Total interest from all sources	2011-08-31	$520,324
Total dividends received (eg from common stock, registered investment company shares)	2011-08-31	$583,439
Has a resolution to terminate the plan been adopted during the plan year or any prior plan year	2011-08-31	No
Total dividends received from registered investment company shares (eg mutual funds)	2011-08-31	$31,508
Administrative expenses professional fees incurred	2011-08-31	$1,764
Assets. Corporate prefeered stocks other than exployer securities at end of year	2011-08-31	$791,740
Assets. Corporate prefeered stocks other than exployer securities at beginning of year	2011-08-31	$1,005,751
Was this plan covered by a fidelity bond	2011-08-31	Yes
Value of fidelity bond cover	2011-08-31	$6,000,000
If this is an individual account plan, was there a blackout period	2011-08-31	No
Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities	2011-08-31	$0
Were there any nonexempt tranactions with any party-in-interest	2011-08-31	No
Contributions received from participants	2011-08-31	$855,511
Participant contributions at end of year	2011-08-31	$498,610
Participant contributions at beginning of year	2011-08-31	$413,263
Participant contributions at end of year	2011-08-31	$147,795
Participant contributions at beginning of year	2011-08-31	$157,295
Income. Received or receivable in cash from other sources (including rollovers)	2011-08-31	$51,456
Value of other receiveables (less allowance for doubtful accounts) at end of year	2011-08-31	$0
Value of other receiveables (less allowance for doubtful accounts) at beginning of year	2011-08-31	$0
Other liabilities (not benefit claims, operating payabales oe acquisition indebtedness) at end of year	2011-08-31	$0
Other liabilities (not benefit claims, operating payabales oe acquisition indebtedness) at beginning of year	2011-08-31	$0
Liabilities. Value of operating payables at end of year	2011-08-31	$5,128
Liabilities. Value of operating payables at beginning of year	2011-08-31	$3,493
Total non interest bearing cash at end of year	2011-08-31	$24,511
Total non interest bearing cash at beginning of year	2011-08-31	$-205,451
Did the receive any noncash contributions whose value was neither redily determinable on an established market nor set by an independent third party appraiser	2011-08-31	No
Value of net income/loss	2011-08-31	$6,582,218
Value of net assets at end of year (total assets less liabilities)	2011-08-31	$48,159,551
Value of net assets at beginning of year (total assets less liabilities)	2011-08-31	$41,577,333
Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond)	2011-08-31	No
Were any loans by the plan or fixed income obligations due to the plan in default	2011-08-31	No
Were any leases to which the plan was party in default or uncollectible	2011-08-31	No
Assets. partnership/joint venture interests at end of year	2011-08-31	$0
Assets. partnership/joint venture interests at beginning of year	2011-08-31	$137,600
Investment advisory and management fees	2011-08-31	$14,553
Value of interest in registered invesment companies (eg mutual funds) at end of year	2011-08-31	$12,150,943
Value of interest in registered invesment companies (eg mutual funds) at beginning of year	2011-08-31	$7,802,374
Interest on participant loans	2011-08-31	$22,385
Income. Interest from US Government securities	2011-08-31	$50,783
Income. Interest from corporate debt instruments	2011-08-31	$425,483
Value of interest bearing cash (including money market accounts and certificates of deposits) at end of year	2011-08-31	$3,465,158
Interest-bearing cash (include money market accounts & certificates of deposit) at beginning of the Year	2011-08-31	$5,473,705
Value of interest bearing cash (including money market accounts and certificates of deposits) at beginning of year	2011-08-31	$5,473,705
Interest earned from interest bearing cash (including money market accounts and certificates of deposit)	2011-08-31	$21,673
Asset value of US Government securities at end of year	2011-08-31	$2,770,650
Asset value of US Government securities at beginning of year	2011-08-31	$1,552,012
Net investment gain/loss from registered investment companies (e.g. mutual funds)	2011-08-31	$1,280,942
Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets	2011-08-31	No
Was there a failure to transmit to the plan any participant contributions	2011-08-31	No
Has the plan failed to provide any benefit when due under the plan	2011-08-31	No
Contributions received in cash from employer	2011-08-31	$1,502,931
Employer contributions (assets) at end of year	2011-08-31	$1,301,762
Employer contributions (assets) at beginning of year	2011-08-31	$1,382,406
Income. Dividends from preferred stock	2011-08-31	$28,900
Income. Dividends from common stock	2011-08-31	$523,031
Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers	2011-08-31	$840,173
Asset. Corporate debt instrument debt (other) at end of year	2011-08-31	$8,055,206
Asset. Corporate debt instrument debt (other) at beginning of year	2011-08-31	$7,370,769
Assets. Corporate common stocks other than exployer securities at end of year	2011-08-31	$18,958,304
Assets. Corporate common stocks other than exployer securities at beginning of year	2011-08-31	$16,491,102
Did the plan have assets held for investment	2011-08-31	Yes
Did the plan hold any assets whose current value was neither redily determinable on an established market nor set by an independent third party appraiser	2011-08-31	No
Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC	2011-08-31	No
Aggregate proceeds on sale of assets	2011-08-31	$500,380
Liabilities. Value of acquisition indebtedness at end of year	2011-08-31	$0
Liabilities. Value of acquisition indebtedness at beginning of year	2011-08-31	$0
Accountant perfomed limited scope audit pursuant to 29 CFR 2520.103-8 and/or 103-12(d)	2011-08-31	No
Opinion of an independent qualified public accountant for this plan	2011-08-31	Unqualified
Accountancy firm name	2011-08-31	LARSONALLEN LLP
Accountancy firm EIN	2011-08-31	410746749
2010 : BROWN & JAMES, P.C. 401K PROFIT SHARING PLAN 2010 401k financial data
Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities	2010-08-31	$0

Form 5500 Responses for BROWN & JAMES, P.C. 401K PROFIT SHARING PLAN

2021: BROWN & JAMES, P.C. 401K PROFIT SHARING PLAN 2021 form 5500 responses
2021-09-01	Type of plan entity	Single employer plan
2021-09-01	This submission is the final filing	No
2021-09-01	This return/report is a short plan year return/report (less than 12 months)	No
2021-09-01	Plan is a collectively bargained plan	No
2021-09-01	Plan funding arrangement – Insurance	Yes
2021-09-01	Plan funding arrangement – Trust	Yes
2021-09-01	Plan benefit arrangement – Insurance	Yes
2021-09-01	Plan benefit arrangement - Trust	Yes
2020: BROWN & JAMES, P.C. 401K PROFIT SHARING PLAN 2020 form 5500 responses
2020-09-01	Type of plan entity	Single employer plan
2020-09-01	This submission is the final filing	No
2020-09-01	This return/report is a short plan year return/report (less than 12 months)	No
2020-09-01	Plan is a collectively bargained plan	No
2020-09-01	Plan funding arrangement – Insurance	Yes
2020-09-01	Plan funding arrangement – Trust	Yes
2020-09-01	Plan benefit arrangement – Insurance	Yes
2020-09-01	Plan benefit arrangement - Trust	Yes
2019: BROWN & JAMES, P.C. 401K PROFIT SHARING PLAN 2019 form 5500 responses
2019-09-01	Type of plan entity	Single employer plan
2019-09-01	This submission is the final filing	No
2019-09-01	This return/report is a short plan year return/report (less than 12 months)	No
2019-09-01	Plan is a collectively bargained plan	No
2019-09-01	Plan funding arrangement – Insurance	Yes
2019-09-01	Plan funding arrangement – Trust	Yes
2019-09-01	Plan benefit arrangement – Insurance	Yes
2019-09-01	Plan benefit arrangement - Trust	Yes
2018: BROWN & JAMES, P.C. 401K PROFIT SHARING PLAN 2018 form 5500 responses
2018-09-01	Type of plan entity	Single employer plan
2018-09-01	This submission is the final filing	No
2018-09-01	This return/report is a short plan year return/report (less than 12 months)	No
2018-09-01	Plan is a collectively bargained plan	No
2018-09-01	Plan funding arrangement – Insurance	Yes
2018-09-01	Plan funding arrangement – Trust	Yes
2018-09-01	Plan benefit arrangement – Insurance	Yes
2018-09-01	Plan benefit arrangement - Trust	Yes
2017: BROWN & JAMES, P.C. 401K PROFIT SHARING PLAN 2017 form 5500 responses
2017-09-01	Type of plan entity	Single employer plan
2017-09-01	Submission has been amended	No
2017-09-01	This submission is the final filing	No
2017-09-01	This return/report is a short plan year return/report (less than 12 months)	No
2017-09-01	Plan is a collectively bargained plan	No
2017-09-01	Plan funding arrangement – Trust	Yes
2017-09-01	Plan benefit arrangement - Trust	Yes
2016: BROWN & JAMES, P.C. 401K PROFIT SHARING PLAN 2016 form 5500 responses
2016-09-01	Type of plan entity	Single employer plan
2016-09-01	Submission has been amended	No
2016-09-01	This submission is the final filing	No
2016-09-01	This return/report is a short plan year return/report (less than 12 months)	No
2016-09-01	Plan is a collectively bargained plan	No
2016-09-01	Plan funding arrangement – Trust	Yes
2016-09-01	Plan benefit arrangement - Trust	Yes
2015: BROWN & JAMES, P.C. 401K PROFIT SHARING PLAN 2015 form 5500 responses
2015-09-01	Type of plan entity	Single employer plan
2015-09-01	Submission has been amended	No
2015-09-01	This submission is the final filing	No
2015-09-01	This return/report is a short plan year return/report (less than 12 months)	No
2015-09-01	Plan is a collectively bargained plan	No
2015-09-01	Plan funding arrangement – Trust	Yes
2015-09-01	Plan benefit arrangement - Trust	Yes
2014: BROWN & JAMES, P.C. 401K PROFIT SHARING PLAN 2014 form 5500 responses
2014-09-01	Type of plan entity	Single employer plan
2014-09-01	Submission has been amended	No
2014-09-01	This submission is the final filing	No
2014-09-01	This return/report is a short plan year return/report (less than 12 months)	No
2014-09-01	Plan is a collectively bargained plan	No
2014-09-01	Plan funding arrangement – Trust	Yes
2014-09-01	Plan benefit arrangement - Trust	Yes
2013: BROWN & JAMES, P.C. 401K PROFIT SHARING PLAN 2013 form 5500 responses
2013-09-01	Type of plan entity	Single employer plan
2013-09-01	Submission has been amended	No
2013-09-01	This submission is the final filing	No
2013-09-01	This return/report is a short plan year return/report (less than 12 months)	No
2013-09-01	Plan is a collectively bargained plan	No
2013-09-01	Plan funding arrangement – Trust	Yes
2013-09-01	Plan benefit arrangement - Trust	Yes
2012: BROWN & JAMES, P.C. 401K PROFIT SHARING PLAN 2012 form 5500 responses
2012-09-01	Type of plan entity	Single employer plan
2012-09-01	Submission has been amended	No
2012-09-01	This submission is the final filing	No
2012-09-01	This return/report is a short plan year return/report (less than 12 months)	No
2012-09-01	Plan is a collectively bargained plan	No
2012-09-01	Plan funding arrangement – Trust	Yes
2012-09-01	Plan benefit arrangement - Trust	Yes
2011: BROWN & JAMES, P.C. 401K PROFIT SHARING PLAN 2011 form 5500 responses
2011-09-01	Type of plan entity	Single employer plan
2011-09-01	Submission has been amended	No
2011-09-01	This submission is the final filing	No
2011-09-01	This return/report is a short plan year return/report (less than 12 months)	No
2011-09-01	Plan is a collectively bargained plan	No
2011-09-01	Plan funding arrangement – Trust	Yes
2011-09-01	Plan benefit arrangement - Trust	Yes
2009: BROWN & JAMES, P.C. 401K PROFIT SHARING PLAN 2009 form 5500 responses
2009-09-01	Type of plan entity	Single employer plan
2009-09-01	Submission has been amended	No
2009-09-01	This submission is the final filing	No
2009-09-01	This return/report is a short plan year return/report (less than 12 months)	No
2009-09-01	Plan is a collectively bargained plan	No
2009-09-01	Plan funding arrangement – Trust	Yes
2009-09-01	Plan benefit arrangement - Trust	Yes

Insurance Providers Used on plan

PRINCIPAL LIFE INSURANCE COMPANY (National Association of Insurance Commissioners NAIC id number: 61271 )

Policy contract number

613953

Policy instance

Insurance contract or identification number	613953
Number of Individuals Covered	239
Insurance policy start date	2021-09-01
Insurance policy end date	2022-08-31
Total amount of commissions paid to insurance broker	USD $0
Total amount of fees paid to insurance company	USD $0
Contract purchased, in whole or in part, to distribute benefits from a terminating plan	No
Are there contracts with unallocated funds for contract types other than deposit administration, immediate participation guarantee or guaranteed investment?	Yes
Did the insurance company fail to provide any information necessary to complete Schedule A of form 5500?	No

PRINCIPAL LIFE INSURANCE COMPANY (National Association of Insurance Commissioners NAIC id number: 61271 )

Policy contract number

613953

Policy instance

Insurance contract or identification number	613953
Number of Individuals Covered	253
Insurance policy start date	2020-09-01
Insurance policy end date	2021-08-31
Total amount of commissions paid to insurance broker	USD $0
Total amount of fees paid to insurance company	USD $0
Contract purchased, in whole or in part, to distribute benefits from a terminating plan	No
Are there contracts with unallocated funds for contract types other than deposit administration, immediate participation guarantee or guaranteed investment?	Yes
Did the insurance company fail to provide any information necessary to complete Schedule A of form 5500?	No

PRINCIPAL LIFE INSURANCE COMPANY (National Association of Insurance Commissioners NAIC id number: 61271 )

Policy contract number

613953

Policy instance

Insurance contract or identification number	613953
Number of Individuals Covered	240
Insurance policy start date	2019-09-01
Insurance policy end date	2020-08-31
Total amount of commissions paid to insurance broker	USD $0
Total amount of fees paid to insurance company	USD $0
Contract purchased, in whole or in part, to distribute benefits from a terminating plan	No
Are there contracts with unallocated funds for contract types other than deposit administration, immediate participation guarantee or guaranteed investment?	Yes
Did the insurance company fail to provide any information necessary to complete Schedule A of form 5500?	No

PRINCIPAL LIFE INSURANCE COMPANY (National Association of Insurance Commissioners NAIC id number: 61271 )

Policy contract number

613953

Policy instance

Insurance contract or identification number	613953
Number of Individuals Covered	235
Insurance policy start date	2019-03-01
Insurance policy end date	2019-08-31
Total amount of commissions paid to insurance broker	USD $0
Total amount of fees paid to insurance company	USD $0
Contract purchased, in whole or in part, to distribute benefits from a terminating plan	No
Are there contracts with unallocated funds for contract types other than deposit administration, immediate participation guarantee or guaranteed investment?	Yes
Did the insurance company fail to provide any information necessary to complete Schedule A of form 5500?	No

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Company Name:	BROWN & JAMES, P.C.
Employer identification number (EIN):	431235718
NAIC Classification:	541110
NAIC Description:	Offices of Lawyers