SIERRA ALUMINUM COMPANY has sponsored the creation of one or more 401k plans.
Submission information for form 5500 for 401k plan SIERRA ALUMINUM COMPANY PROFIT SHARING PLAN
| Measure | Date | Value |
|---|
| 2022 : SIERRA ALUMINUM COMPANY PROFIT SHARING PLAN 2022 401k financial data |
|---|
| Total unrealized appreciation/depreciation of assets | 2022-03-31 | $0 |
| Total liabilities at end of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2022-03-31 | $0 |
| Total liabilities at beginning of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2022-03-31 | $0 |
| Total income from all sources (including contributions) | 2022-03-31 | $284,272 |
| Total loss/gain on sale of assets | 2022-03-31 | $0 |
| Total of all expenses incurred | 2022-03-31 | $21,298,196 |
| Benefit payments and payments to participlants,beneficiaries,insurance carriers and others | 2022-03-31 | $21,298,196 |
| Total contributions o plan (from employers,participants, others, non cash contrinutions) | 2022-03-31 | $0 |
| Value of total assets at end of year | 2022-03-31 | $0 |
| Value of total assets at beginning of year | 2022-03-31 | $21,013,924 |
| Total of administrative expenses incurred including professional, contract, advisory and management fees | 2022-03-31 | $0 |
| Total interest from all sources | 2022-03-31 | $534 |
| Total dividends received (eg from common stock, registered investment company shares) | 2022-03-31 | $0 |
| Has a resolution to terminate the plan been adopted during the plan year or any prior plan year | 2022-03-31 | Yes |
| Value of any plan assets that reverted to the employer resulting from resoluton to terminate the plan | 2022-03-31 | $0 |
| Was this plan covered by a fidelity bond | 2022-03-31 | Yes |
| Value of fidelity bond cover | 2022-03-31 | $1,000,000 |
| If this is an individual account plan, was there a blackout period | 2022-03-31 | No |
| Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities | 2022-03-31 | $0 |
| Were there any nonexempt tranactions with any party-in-interest | 2022-03-31 | No |
| Value of other receiveables (less allowance for doubtful accounts) at end of year | 2022-03-31 | $0 |
| Value of other receiveables (less allowance for doubtful accounts) at beginning of year | 2022-03-31 | $109 |
| Other income not declared elsewhere | 2022-03-31 | $283,738 |
| Liabilities. Value of operating payables at end of year | 2022-03-31 | $0 |
| Liabilities. Value of operating payables at beginning of year | 2022-03-31 | $0 |
| Total non interest bearing cash at end of year | 2022-03-31 | $0 |
| Total non interest bearing cash at beginning of year | 2022-03-31 | $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 | 2022-03-31 | No |
| Value of net income/loss | 2022-03-31 | $-21,013,924 |
| Value of net assets at end of year (total assets less liabilities) | 2022-03-31 | $0 |
| Value of net assets at beginning of year (total assets less liabilities) | 2022-03-31 | $21,013,924 |
| Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond) | 2022-03-31 | No |
| Were any loans by the plan or fixed income obligations due to the plan in default | 2022-03-31 | No |
| Were any leases to which the plan was party in default or uncollectible | 2022-03-31 | No |
| Value of interest bearing cash (including money market accounts and certificates of deposits) at end of year | 2022-03-31 | $0 |
| Interest-bearing cash (include money market accounts & certificates of deposit) at beginning of the Year | 2022-03-31 | $21,013,815 |
| Value of interest bearing cash (including money market accounts and certificates of deposits) at beginning of year | 2022-03-31 | $21,013,815 |
| Interest earned from interest bearing cash (including money market accounts and certificates of deposit) | 2022-03-31 | $534 |
| Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets | 2022-03-31 | No |
| Was there a failure to transmit to the plan any participant contributions | 2022-03-31 | No |
| Has the plan failed to provide any benefit when due under the plan | 2022-03-31 | No |
| Assets. Invements in employer securities at end of year | 2022-03-31 | $0 |
| Assets. Invements in employer securities at beginning of year | 2022-03-31 | $0 |
| Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers | 2022-03-31 | $21,298,196 |
| Liabilities. Value of benefit claims payable at end of year | 2022-03-31 | $0 |
| Liabilities. Value of benefit claims payable at beginning of year | 2022-03-31 | $0 |
| Did the plan have assets held for investment | 2022-03-31 | No |
| 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 | 2022-03-31 | No |
| Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC | 2022-03-31 | Yes |
| Liabilities. Value of acquisition indebtedness at end of year | 2022-03-31 | $0 |
| Liabilities. Value of acquisition indebtedness at beginning of year | 2022-03-31 | $0 |
| Opinion of an independent qualified public accountant for this plan | 2022-03-31 | Unqualified |
| Accountancy firm name | 2022-03-31 | ROORDA, PIQUET & BESSEE, INC. |
| Accountancy firm EIN | 2022-03-31 | 330252865 |
| 2021 : SIERRA ALUMINUM COMPANY PROFIT SHARING PLAN 2021 401k financial data |
|---|
| Total unrealized appreciation/depreciation of assets | 2021-03-31 | $0 |
| Total liabilities at end of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2021-03-31 | $0 |
| Total liabilities at beginning of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2021-03-31 | $0 |
| Total income from all sources (including contributions) | 2021-03-31 | $116,457 |
| Total loss/gain on sale of assets | 2021-03-31 | $0 |
| Total of all expenses incurred | 2021-03-31 | $0 |
| Benefit payments and payments to participlants,beneficiaries,insurance carriers and others | 2021-03-31 | $0 |
| Total contributions o plan (from employers,participants, others, non cash contrinutions) | 2021-03-31 | $0 |
| Value of total assets at end of year | 2021-03-31 | $21,013,924 |
| Value of total assets at beginning of year | 2021-03-31 | $20,897,467 |
| Total of administrative expenses incurred including professional, contract, advisory and management fees | 2021-03-31 | $0 |
| Total interest from all sources | 2021-03-31 | $116,457 |
| Total dividends received (eg from common stock, registered investment company shares) | 2021-03-31 | $0 |
| Has a resolution to terminate the plan been adopted during the plan year or any prior plan year | 2021-03-31 | Yes |
| Value of any plan assets that reverted to the employer resulting from resoluton to terminate the plan | 2021-03-31 | $0 |
| Was this plan covered by a fidelity bond | 2021-03-31 | Yes |
| Value of fidelity bond cover | 2021-03-31 | $1,000,000 |
| If this is an individual account plan, was there a blackout period | 2021-03-31 | No |
| Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities | 2021-03-31 | $0 |
| Were there any nonexempt tranactions with any party-in-interest | 2021-03-31 | No |
| Value of other receiveables (less allowance for doubtful accounts) at end of year | 2021-03-31 | $109 |
| Value of other receiveables (less allowance for doubtful accounts) at beginning of year | 2021-03-31 | $17,290 |
| Liabilities. Value of operating payables at end of year | 2021-03-31 | $0 |
| Liabilities. Value of operating payables at beginning of year | 2021-03-31 | $0 |
| Total non interest bearing cash at end of year | 2021-03-31 | $0 |
| Total non interest bearing cash at beginning of year | 2021-03-31 | $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 | 2021-03-31 | No |
| Value of net income/loss | 2021-03-31 | $116,457 |
| Value of net assets at end of year (total assets less liabilities) | 2021-03-31 | $21,013,924 |
| Value of net assets at beginning of year (total assets less liabilities) | 2021-03-31 | $20,897,467 |
| Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond) | 2021-03-31 | No |
| Were any loans by the plan or fixed income obligations due to the plan in default | 2021-03-31 | No |
| Were any leases to which the plan was party in default or uncollectible | 2021-03-31 | No |
| Interest earned on other investments | 2021-03-31 | $104,483 |
| Value of interest bearing cash (including money market accounts and certificates of deposits) at end of year | 2021-03-31 | $21,013,815 |
| Interest-bearing cash (include money market accounts & certificates of deposit) at beginning of the Year | 2021-03-31 | $20,880,177 |
| Value of interest bearing cash (including money market accounts and certificates of deposits) at beginning of year | 2021-03-31 | $20,880,177 |
| Interest earned from interest bearing cash (including money market accounts and certificates of deposit) | 2021-03-31 | $11,974 |
| Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets | 2021-03-31 | No |
| Was there a failure to transmit to the plan any participant contributions | 2021-03-31 | No |
| Has the plan failed to provide any benefit when due under the plan | 2021-03-31 | No |
| Assets. Invements in employer securities at end of year | 2021-03-31 | $0 |
| Assets. Invements in employer securities at beginning of year | 2021-03-31 | $0 |
| Liabilities. Value of benefit claims payable at end of year | 2021-03-31 | $0 |
| Liabilities. Value of benefit claims payable at beginning of year | 2021-03-31 | $0 |
| Did the plan have assets held for investment | 2021-03-31 | 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 | 2021-03-31 | No |
| Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC | 2021-03-31 | No |
| Liabilities. Value of acquisition indebtedness at end of year | 2021-03-31 | $0 |
| Liabilities. Value of acquisition indebtedness at beginning of year | 2021-03-31 | $0 |
| Opinion of an independent qualified public accountant for this plan | 2021-03-31 | Unqualified |
| Accountancy firm name | 2021-03-31 | ROORDA, PIQUET & BESSEE, INC. |
| Accountancy firm EIN | 2021-03-31 | 330252865 |
| 2020 : SIERRA ALUMINUM COMPANY PROFIT SHARING PLAN 2020 401k financial data |
|---|
| Total unrealized appreciation/depreciation of assets | 2020-03-31 | $0 |
| Total liabilities at end of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2020-03-31 | $0 |
| Total liabilities at beginning of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2020-03-31 | $6,270 |
| Total income from all sources (including contributions) | 2020-03-31 | $1,049,221 |
| Total loss/gain on sale of assets | 2020-03-31 | $26,645 |
| Total of all expenses incurred | 2020-03-31 | $6,535 |
| Benefit payments and payments to participlants,beneficiaries,insurance carriers and others | 2020-03-31 | $0 |
| Total contributions o plan (from employers,participants, others, non cash contrinutions) | 2020-03-31 | $0 |
| Value of total assets at end of year | 2020-03-31 | $20,897,467 |
| Value of total assets at beginning of year | 2020-03-31 | $19,861,051 |
| Total of administrative expenses incurred including professional, contract, advisory and management fees | 2020-03-31 | $6,535 |
| Total interest from all sources | 2020-03-31 | $397,765 |
| Total dividends received (eg from common stock, registered investment company shares) | 2020-03-31 | $0 |
| Has a resolution to terminate the plan been adopted during the plan year or any prior plan year | 2020-03-31 | Yes |
| Value of any plan assets that reverted to the employer resulting from resoluton to terminate the plan | 2020-03-31 | $0 |
| Administrative expenses professional fees incurred | 2020-03-31 | $6,535 |
| Was this plan covered by a fidelity bond | 2020-03-31 | Yes |
| Value of fidelity bond cover | 2020-03-31 | $1,000,000 |
| If this is an individual account plan, was there a blackout period | 2020-03-31 | No |
| Were there any nonexempt tranactions with any party-in-interest | 2020-03-31 | No |
| Value of other receiveables (less allowance for doubtful accounts) at end of year | 2020-03-31 | $17,290 |
| Value of other receiveables (less allowance for doubtful accounts) at beginning of year | 2020-03-31 | $42,277 |
| Other income not declared elsewhere | 2020-03-31 | $624,811 |
| Liabilities. Value of operating payables at end of year | 2020-03-31 | $0 |
| Liabilities. Value of operating payables at beginning of year | 2020-03-31 | $0 |
| Total non interest bearing cash at end of year | 2020-03-31 | $0 |
| Total non interest bearing cash at beginning of year | 2020-03-31 | $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 | 2020-03-31 | No |
| Value of net income/loss | 2020-03-31 | $1,042,686 |
| Value of net assets at end of year (total assets less liabilities) | 2020-03-31 | $20,897,467 |
| Value of net assets at beginning of year (total assets less liabilities) | 2020-03-31 | $19,854,781 |
| Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond) | 2020-03-31 | No |
| Were any loans by the plan or fixed income obligations due to the plan in default | 2020-03-31 | No |
| Were any leases to which the plan was party in default or uncollectible | 2020-03-31 | No |
| Value of interest bearing cash (including money market accounts and certificates of deposits) at end of year | 2020-03-31 | $20,880,177 |
| Interest-bearing cash (include money market accounts & certificates of deposit) at beginning of the Year | 2020-03-31 | $19,818,774 |
| Value of interest bearing cash (including money market accounts and certificates of deposits) at beginning of year | 2020-03-31 | $19,818,774 |
| Interest earned from interest bearing cash (including money market accounts and certificates of deposit) | 2020-03-31 | $397,765 |
| Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets | 2020-03-31 | No |
| Was there a failure to transmit to the plan any participant contributions | 2020-03-31 | No |
| Has the plan failed to provide any benefit when due under the plan | 2020-03-31 | No |
| Assets. Invements in employer securities at end of year | 2020-03-31 | $0 |
| Assets. Invements in employer securities at beginning of year | 2020-03-31 | $0 |
| Liabilities. Value of benefit claims payable at end of year | 2020-03-31 | $0 |
| Liabilities. Value of benefit claims payable at beginning of year | 2020-03-31 | $6,270 |
| Did the plan have assets held for investment | 2020-03-31 | 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 | 2020-03-31 | No |
| Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC | 2020-03-31 | No |
| Aggregate proceeds on sale of assets | 2020-03-31 | $651,456 |
| Aggregate carrying amount (costs) on sale of assets | 2020-03-31 | $624,811 |
| Liabilities. Value of acquisition indebtedness at end of year | 2020-03-31 | $0 |
| Liabilities. Value of acquisition indebtedness at beginning of year | 2020-03-31 | $0 |
| Accountant perfomed limited scope audit pursuant to 29 CFR 2520.103-8 and/or 103-12(d) | 2020-03-31 | No |
| Opinion of an independent qualified public accountant for this plan | 2020-03-31 | Unqualified |
| Accountancy firm name | 2020-03-31 | ROORDA, PIQUET & BESSEE, INC. |
| Accountancy firm EIN | 2020-03-31 | 330252865 |
| 2019 : SIERRA ALUMINUM COMPANY PROFIT SHARING PLAN 2019 401k financial data |
|---|
| Unrealized appreciation/depreciation of other (non real estate) assets | 2019-03-31 | $-1,295,300 |
| Total unrealized appreciation/depreciation of assets | 2019-03-31 | $0 |
| Total transfer of assets from this plan | 2019-03-31 | $4,524,531 |
| Total liabilities at end of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2019-03-31 | $6,270 |
| Total liabilities at beginning of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2019-03-31 | $32,323,451 |
| Total income from all sources (including contributions) | 2019-03-31 | $47,753,850 |
| Total loss/gain on sale of assets | 2019-03-31 | $46,355,372 |
| Total of all expenses incurred | 2019-03-31 | $131,863,375 |
| Benefit payments and payments to participlants,beneficiaries,insurance carriers and others | 2019-03-31 | $131,863,375 |
| Total contributions o plan (from employers,participants, others, non cash contrinutions) | 2019-03-31 | $0 |
| Value of total assets at end of year | 2019-03-31 | $19,861,051 |
| Value of total assets at beginning of year | 2019-03-31 | $140,812,288 |
| Total of administrative expenses incurred including professional, contract, advisory and management fees | 2019-03-31 | $0 |
| Total interest from all sources | 2019-03-31 | $393,589 |
| Total dividends received (eg from common stock, registered investment company shares) | 2019-03-31 | $0 |
| Has a resolution to terminate the plan been adopted during the plan year or any prior plan year | 2019-03-31 | Yes |
| Value of any plan assets that reverted to the employer resulting from resoluton to terminate the plan | 2019-03-31 | $5,149,430 |
| Was this plan covered by a fidelity bond | 2019-03-31 | Yes |
| Value of fidelity bond cover | 2019-03-31 | $1,000,000 |
| If this is an individual account plan, was there a blackout period | 2019-03-31 | No |
| Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities | 2019-03-31 | $0 |
| Were there any nonexempt tranactions with any party-in-interest | 2019-03-31 | No |
| Value of other receiveables (less allowance for doubtful accounts) at end of year | 2019-03-31 | $42,277 |
| Value of other receiveables (less allowance for doubtful accounts) at beginning of year | 2019-03-31 | $331,270 |
| Other income not declared elsewhere | 2019-03-31 | $1,004,889 |
| Liabilities. Value of operating payables at end of year | 2019-03-31 | $0 |
| Liabilities. Value of operating payables at beginning of year | 2019-03-31 | $777,540 |
| Total non interest bearing cash at end of year | 2019-03-31 | $0 |
| Total non interest bearing cash at beginning of year | 2019-03-31 | $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 | 2019-03-31 | No |
| Value of net income/loss | 2019-03-31 | $-84,109,525 |
| Value of net assets at end of year (total assets less liabilities) | 2019-03-31 | $19,854,781 |
| Value of net assets at beginning of year (total assets less liabilities) | 2019-03-31 | $108,488,837 |
| Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond) | 2019-03-31 | No |
| Were any loans by the plan or fixed income obligations due to the plan in default | 2019-03-31 | No |
| Were any leases to which the plan was party in default or uncollectible | 2019-03-31 | No |
| Value of interest bearing cash (including money market accounts and certificates of deposits) at end of year | 2019-03-31 | $19,818,774 |
| Interest-bearing cash (include money market accounts & certificates of deposit) at beginning of the Year | 2019-03-31 | $13,117 |
| Value of interest bearing cash (including money market accounts and certificates of deposits) at beginning of year | 2019-03-31 | $13,117 |
| Interest earned from interest bearing cash (including money market accounts and certificates of deposit) | 2019-03-31 | $393,589 |
| Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets | 2019-03-31 | Yes |
| Was there a failure to transmit to the plan any participant contributions | 2019-03-31 | No |
| Has the plan failed to provide any benefit when due under the plan | 2019-03-31 | No |
| Assets. Invements in employer securities at end of year | 2019-03-31 | $0 |
| Assets. Invements in employer securities at beginning of year | 2019-03-31 | $140,467,901 |
| Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers | 2019-03-31 | $131,863,375 |
| Liabilities. Value of benefit claims payable at end of year | 2019-03-31 | $6,270 |
| Liabilities. Value of benefit claims payable at beginning of year | 2019-03-31 | $0 |
| Did the plan have assets held for investment | 2019-03-31 | 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 | 2019-03-31 | No |
| Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC | 2019-03-31 | No |
| Aggregate proceeds on sale of assets | 2019-03-31 | $350,383,654 |
| Aggregate carrying amount (costs) on sale of assets | 2019-03-31 | $304,028,282 |
| Liabilities. Value of acquisition indebtedness at end of year | 2019-03-31 | $0 |
| Liabilities. Value of acquisition indebtedness at beginning of year | 2019-03-31 | $31,545,911 |
| Accountant perfomed limited scope audit pursuant to 29 CFR 2520.103-8 and/or 103-12(d) | 2019-03-31 | No |
| Opinion of an independent qualified public accountant for this plan | 2019-03-31 | Unqualified |
| Accountancy firm name | 2019-03-31 | ROORDA, PIQUET & BESSEE, INC. |
| Accountancy firm EIN | 2019-03-31 | 330252865 |
| 2018 : SIERRA ALUMINUM COMPANY PROFIT SHARING PLAN 2018 401k financial data |
|---|
| Unrealized appreciation/depreciation of other (non real estate) assets | 2018-03-31 | $2,694,828 |
| Total unrealized appreciation/depreciation of assets | 2018-03-31 | $2,694,828 |
| Total liabilities at end of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2018-03-31 | $32,323,451 |
| Total liabilities at beginning of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2018-03-31 | $36,933,943 |
| Expenses. Interest paid | 2018-03-31 | $1,687,274 |
| Amount of participant contributions which was failed to transmit to the plan within the time period described in 29 CFR 251.3-102 | 2018-03-31 | $1,687,274 |
| Total income from all sources (including contributions) | 2018-03-31 | $10,812,852 |
| Total loss/gain on sale of assets | 2018-03-31 | $0 |
| Total of all expenses incurred | 2018-03-31 | $6,242,460 |
| Benefit payments and payments to participlants,beneficiaries,insurance carriers and others | 2018-03-31 | $4,555,186 |
| Total contributions o plan (from employers,participants, others, non cash contrinutions) | 2018-03-31 | $6,726,280 |
| Value of total assets at end of year | 2018-03-31 | $140,812,288 |
| Value of total assets at beginning of year | 2018-03-31 | $140,852,388 |
| Total of administrative expenses incurred including professional, contract, advisory and management fees | 2018-03-31 | $0 |
| Total interest from all sources | 2018-03-31 | $22,162 |
| Total dividends received (eg from common stock, registered investment company shares) | 2018-03-31 | $0 |
| Has a resolution to terminate the plan been adopted during the plan year or any prior plan year | 2018-03-31 | No |
| Was this plan covered by a fidelity bond | 2018-03-31 | Yes |
| Value of fidelity bond cover | 2018-03-31 | $1,000,000 |
| If this is an individual account plan, was there a blackout period | 2018-03-31 | No |
| Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities | 2018-03-31 | $0 |
| Were there any nonexempt tranactions with any party-in-interest | 2018-03-31 | No |
| Value of other receiveables (less allowance for doubtful accounts) at end of year | 2018-03-31 | $331,270 |
| Value of other receiveables (less allowance for doubtful accounts) at beginning of year | 2018-03-31 | $959,572 |
| Other income not declared elsewhere | 2018-03-31 | $1,369,582 |
| Liabilities. Value of operating payables at end of year | 2018-03-31 | $777,540 |
| Liabilities. Value of operating payables at beginning of year | 2018-03-31 | $902,594 |
| Total non interest bearing cash at end of year | 2018-03-31 | $0 |
| Total non interest bearing cash at beginning of year | 2018-03-31 | $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 | 2018-03-31 | No |
| Value of net income/loss | 2018-03-31 | $4,570,392 |
| Value of net assets at end of year (total assets less liabilities) | 2018-03-31 | $108,488,837 |
| Value of net assets at beginning of year (total assets less liabilities) | 2018-03-31 | $103,918,445 |
| Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond) | 2018-03-31 | No |
| Were any loans by the plan or fixed income obligations due to the plan in default | 2018-03-31 | No |
| Were any leases to which the plan was party in default or uncollectible | 2018-03-31 | No |
| Value of interest bearing cash (including money market accounts and certificates of deposits) at end of year | 2018-03-31 | $13,117 |
| Interest-bearing cash (include money market accounts & certificates of deposit) at beginning of the Year | 2018-03-31 | $2,119,743 |
| Value of interest bearing cash (including money market accounts and certificates of deposits) at beginning of year | 2018-03-31 | $2,119,743 |
| Interest earned from interest bearing cash (including money market accounts and certificates of deposit) | 2018-03-31 | $22,162 |
| Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets | 2018-03-31 | No |
| Was there a failure to transmit to the plan any participant contributions | 2018-03-31 | No |
| Has the plan failed to provide any benefit when due under the plan | 2018-03-31 | No |
| Assets. Invements in employer securities at end of year | 2018-03-31 | $140,467,901 |
| Assets. Invements in employer securities at beginning of year | 2018-03-31 | $137,773,073 |
| Contributions received in cash from employer | 2018-03-31 | $6,726,280 |
| Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers | 2018-03-31 | $4,555,186 |
| Liabilities. Value of benefit claims payable at end of year | 2018-03-31 | $0 |
| Liabilities. Value of benefit claims payable at beginning of year | 2018-03-31 | $343,704 |
| Did the plan have assets held for investment | 2018-03-31 | 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 | 2018-03-31 | No |
| Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC | 2018-03-31 | No |
| Liabilities. Value of acquisition indebtedness at end of year | 2018-03-31 | $31,545,911 |
| Liabilities. Value of acquisition indebtedness at beginning of year | 2018-03-31 | $35,687,645 |
| Accountant perfomed limited scope audit pursuant to 29 CFR 2520.103-8 and/or 103-12(d) | 2018-03-31 | No |
| Opinion of an independent qualified public accountant for this plan | 2018-03-31 | Unqualified |
| Accountancy firm name | 2018-03-31 | ROORDA, PIQUET & BESSEE, INC. |
| Accountancy firm EIN | 2018-03-31 | 330252865 |
| 2017 : SIERRA ALUMINUM COMPANY PROFIT SHARING PLAN 2017 401k financial data |
|---|
| Unrealized appreciation/depreciation of other (non real estate) assets | 2017-03-31 | $15,966,855 |
| Total unrealized appreciation/depreciation of assets | 2017-03-31 | $15,966,855 |
| Total liabilities at end of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2017-03-31 | $36,933,943 |
| Total liabilities at beginning of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2017-03-31 | $40,744,809 |
| Expenses. Interest paid | 2017-03-31 | $1,874,149 |
| Amount of participant contributions which was failed to transmit to the plan within the time period described in 29 CFR 251.3-102 | 2017-03-31 | $1,874,149 |
| Total income from all sources (including contributions) | 2017-03-31 | $28,804,005 |
| Total loss/gain on sale of assets | 2017-03-31 | $0 |
| Total of all expenses incurred | 2017-03-31 | $7,838,743 |
| Benefit payments and payments to participlants,beneficiaries,insurance carriers and others | 2017-03-31 | $5,964,594 |
| Total contributions o plan (from employers,participants, others, non cash contrinutions) | 2017-03-31 | $6,497,966 |
| Value of total assets at end of year | 2017-03-31 | $140,852,388 |
| Value of total assets at beginning of year | 2017-03-31 | $123,697,992 |
| Total of administrative expenses incurred including professional, contract, advisory and management fees | 2017-03-31 | $0 |
| Total interest from all sources | 2017-03-31 | $1,154 |
| Total dividends received (eg from common stock, registered investment company shares) | 2017-03-31 | $0 |
| Has a resolution to terminate the plan been adopted during the plan year or any prior plan year | 2017-03-31 | No |
| Was this plan covered by a fidelity bond | 2017-03-31 | Yes |
| Value of fidelity bond cover | 2017-03-31 | $1,000,000 |
| If this is an individual account plan, was there a blackout period | 2017-03-31 | No |
| Were there any nonexempt tranactions with any party-in-interest | 2017-03-31 | No |
| Value of other receiveables (less allowance for doubtful accounts) at end of year | 2017-03-31 | $959,572 |
| Value of other receiveables (less allowance for doubtful accounts) at beginning of year | 2017-03-31 | $1,700,226 |
| Other income not declared elsewhere | 2017-03-31 | $6,338,030 |
| Liabilities. Value of operating payables at end of year | 2017-03-31 | $902,594 |
| Liabilities. Value of operating payables at beginning of year | 2017-03-31 | $902,594 |
| Total non interest bearing cash at end of year | 2017-03-31 | $0 |
| Total non interest bearing cash at beginning of year | 2017-03-31 | $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 | 2017-03-31 | No |
| Value of net income/loss | 2017-03-31 | $20,965,262 |
| Value of net assets at end of year (total assets less liabilities) | 2017-03-31 | $103,918,445 |
| Value of net assets at beginning of year (total assets less liabilities) | 2017-03-31 | $82,953,183 |
| Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond) | 2017-03-31 | No |
| Were any loans by the plan or fixed income obligations due to the plan in default | 2017-03-31 | No |
| Were any leases to which the plan was party in default or uncollectible | 2017-03-31 | No |
| Value of interest bearing cash (including money market accounts and certificates of deposits) at end of year | 2017-03-31 | $2,119,743 |
| Interest-bearing cash (include money market accounts & certificates of deposit) at beginning of the Year | 2017-03-31 | $191,548 |
| Value of interest bearing cash (including money market accounts and certificates of deposits) at beginning of year | 2017-03-31 | $191,548 |
| Interest earned from interest bearing cash (including money market accounts and certificates of deposit) | 2017-03-31 | $1,154 |
| Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets | 2017-03-31 | No |
| Was there a failure to transmit to the plan any participant contributions | 2017-03-31 | No |
| Has the plan failed to provide any benefit when due under the plan | 2017-03-31 | No |
| Assets. Invements in employer securities at end of year | 2017-03-31 | $137,773,073 |
| Assets. Invements in employer securities at beginning of year | 2017-03-31 | $121,806,218 |
| Contributions received in cash from employer | 2017-03-31 | $6,497,966 |
| Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers | 2017-03-31 | $5,964,594 |
| Liabilities. Value of benefit claims payable at end of year | 2017-03-31 | $343,704 |
| Liabilities. Value of benefit claims payable at beginning of year | 2017-03-31 | $136,821 |
| Did the plan have assets held for investment | 2017-03-31 | 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 | 2017-03-31 | No |
| Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC | 2017-03-31 | No |
| Liabilities. Value of acquisition indebtedness at end of year | 2017-03-31 | $35,687,645 |
| Liabilities. Value of acquisition indebtedness at beginning of year | 2017-03-31 | $39,705,394 |
| Accountant perfomed limited scope audit pursuant to 29 CFR 2520.103-8 and/or 103-12(d) | 2017-03-31 | No |
| Opinion of an independent qualified public accountant for this plan | 2017-03-31 | Unqualified |
| Accountancy firm name | 2017-03-31 | ROORDA, PIQUET & BESSEE, INC. |
| Accountancy firm EIN | 2017-03-31 | 330252865 |
| 2016 : SIERRA ALUMINUM COMPANY PROFIT SHARING PLAN 2016 401k financial data |
|---|
| Unrealized appreciation/depreciation of other (non real estate) assets | 2016-03-31 | $10,846,682 |
| Total unrealized appreciation/depreciation of assets | 2016-03-31 | $10,846,682 |
| Total liabilities at end of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2016-03-31 | $40,744,809 |
| Total liabilities at beginning of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2016-03-31 | $44,538,315 |
| Expenses. Interest paid | 2016-03-31 | $2,055,357 |
| Amount of participant contributions which was failed to transmit to the plan within the time period described in 29 CFR 251.3-102 | 2016-03-31 | $2,055,357 |
| Total income from all sources (including contributions) | 2016-03-31 | $23,387,913 |
| Total loss/gain on sale of assets | 2016-03-31 | $0 |
| Total of all expenses incurred | 2016-03-31 | $6,995,335 |
| Benefit payments and payments to participlants,beneficiaries,insurance carriers and others | 2016-03-31 | $4,939,978 |
| Total contributions o plan (from employers,participants, others, non cash contrinutions) | 2016-03-31 | $6,593,934 |
| Value of total assets at end of year | 2016-03-31 | $123,697,992 |
| Value of total assets at beginning of year | 2016-03-31 | $111,098,920 |
| Total of administrative expenses incurred including professional, contract, advisory and management fees | 2016-03-31 | $0 |
| Total interest from all sources | 2016-03-31 | $229 |
| Total dividends received (eg from common stock, registered investment company shares) | 2016-03-31 | $0 |
| Has a resolution to terminate the plan been adopted during the plan year or any prior plan year | 2016-03-31 | No |
| Was this plan covered by a fidelity bond | 2016-03-31 | Yes |
| Value of fidelity bond cover | 2016-03-31 | $1,000,000 |
| If this is an individual account plan, was there a blackout period | 2016-03-31 | No |
| Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities | 2016-03-31 | $0 |
| Were there any nonexempt tranactions with any party-in-interest | 2016-03-31 | No |
| Value of other receiveables (less allowance for doubtful accounts) at end of year | 2016-03-31 | $1,700,226 |
| Value of other receiveables (less allowance for doubtful accounts) at beginning of year | 2016-03-31 | $54,726 |
| Other income not declared elsewhere | 2016-03-31 | $5,947,068 |
| Liabilities. Value of operating payables at end of year | 2016-03-31 | $902,594 |
| Liabilities. Value of operating payables at beginning of year | 2016-03-31 | $933,490 |
| Total non interest bearing cash at end of year | 2016-03-31 | $0 |
| Total non interest bearing cash at beginning of year | 2016-03-31 | $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 | 2016-03-31 | No |
| Value of net income/loss | 2016-03-31 | $16,392,578 |
| Value of net assets at end of year (total assets less liabilities) | 2016-03-31 | $82,953,183 |
| Value of net assets at beginning of year (total assets less liabilities) | 2016-03-31 | $66,560,605 |
| Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond) | 2016-03-31 | No |
| Were any loans by the plan or fixed income obligations due to the plan in default | 2016-03-31 | No |
| Were any leases to which the plan was party in default or uncollectible | 2016-03-31 | No |
| Value of interest bearing cash (including money market accounts and certificates of deposits) at end of year | 2016-03-31 | $191,548 |
| Interest-bearing cash (include money market accounts & certificates of deposit) at beginning of the Year | 2016-03-31 | $84,658 |
| Value of interest bearing cash (including money market accounts and certificates of deposits) at beginning of year | 2016-03-31 | $84,658 |
| Interest earned from interest bearing cash (including money market accounts and certificates of deposit) | 2016-03-31 | $229 |
| Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets | 2016-03-31 | No |
| Was there a failure to transmit to the plan any participant contributions | 2016-03-31 | No |
| Has the plan failed to provide any benefit when due under the plan | 2016-03-31 | No |
| Assets. Invements in employer securities at end of year | 2016-03-31 | $121,806,218 |
| Assets. Invements in employer securities at beginning of year | 2016-03-31 | $110,959,536 |
| Contributions received in cash from employer | 2016-03-31 | $6,593,934 |
| Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers | 2016-03-31 | $4,939,978 |
| Liabilities. Value of benefit claims payable at end of year | 2016-03-31 | $136,821 |
| Liabilities. Value of benefit claims payable at beginning of year | 2016-03-31 | $0 |
| Did the plan have assets held for investment | 2016-03-31 | 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 | 2016-03-31 | No |
| Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC | 2016-03-31 | No |
| Liabilities. Value of acquisition indebtedness at end of year | 2016-03-31 | $39,705,394 |
| Liabilities. Value of acquisition indebtedness at beginning of year | 2016-03-31 | $43,604,825 |
| Accountant perfomed limited scope audit pursuant to 29 CFR 2520.103-8 and/or 103-12(d) | 2016-03-31 | No |
| Opinion of an independent qualified public accountant for this plan | 2016-03-31 | Unqualified |
| Accountancy firm name | 2016-03-31 | ROORDA, PIQUET & BESSEE, INC. |
| Accountancy firm EIN | 2016-03-31 | 330252865 |
| 2015 : SIERRA ALUMINUM COMPANY PROFIT SHARING PLAN 2015 401k financial data |
|---|
| Unrealized appreciation/depreciation of other (non real estate) assets | 2015-03-31 | $-15,360,519 |
| Total unrealized appreciation/depreciation of assets | 2015-03-31 | $-15,360,519 |
| Total liabilities at end of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2015-03-31 | $44,538,315 |
| Total liabilities at beginning of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2015-03-31 | $47,392,862 |
| Expenses. Interest paid | 2015-03-31 | $2,231,158 |
| Amount of participant contributions which was failed to transmit to the plan within the time period described in 29 CFR 251.3-102 | 2015-03-31 | $2,231,158 |
| Total income from all sources (including contributions) | 2015-03-31 | $-6,338,260 |
| Total loss/gain on sale of assets | 2015-03-31 | $-950,148 |
| Total of all expenses incurred | 2015-03-31 | $7,289,563 |
| Benefit payments and payments to participlants,beneficiaries,insurance carriers and others | 2015-03-31 | $5,058,405 |
| Total contributions o plan (from employers,participants, others, non cash contrinutions) | 2015-03-31 | $5,893,231 |
| Value of total assets at end of year | 2015-03-31 | $111,098,920 |
| Value of total assets at beginning of year | 2015-03-31 | $127,581,290 |
| Total of administrative expenses incurred including professional, contract, advisory and management fees | 2015-03-31 | $0 |
| Total interest from all sources | 2015-03-31 | $36,364 |
| Total dividends received (eg from common stock, registered investment company shares) | 2015-03-31 | $0 |
| Has a resolution to terminate the plan been adopted during the plan year or any prior plan year | 2015-03-31 | No |
| Was this plan covered by a fidelity bond | 2015-03-31 | Yes |
| Value of fidelity bond cover | 2015-03-31 | $1,000,000 |
| If this is an individual account plan, was there a blackout period | 2015-03-31 | No |
| Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities | 2015-03-31 | $0 |
| Were there any nonexempt tranactions with any party-in-interest | 2015-03-31 | No |
| Value of other receiveables (less allowance for doubtful accounts) at end of year | 2015-03-31 | $54,726 |
| Value of other receiveables (less allowance for doubtful accounts) at beginning of year | 2015-03-31 | $377,933 |
| Other income not declared elsewhere | 2015-03-31 | $4,042,812 |
| Liabilities. Value of operating payables at end of year | 2015-03-31 | $933,490 |
| Liabilities. Value of operating payables at beginning of year | 2015-03-31 | $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 | 2015-03-31 | No |
| Value of net income/loss | 2015-03-31 | $-13,627,823 |
| Value of net assets at end of year (total assets less liabilities) | 2015-03-31 | $66,560,605 |
| Value of net assets at beginning of year (total assets less liabilities) | 2015-03-31 | $80,188,428 |
| Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond) | 2015-03-31 | No |
| Were any loans by the plan or fixed income obligations due to the plan in default | 2015-03-31 | No |
| Were any leases to which the plan was party in default or uncollectible | 2015-03-31 | No |
| Value of interest bearing cash (including money market accounts and certificates of deposits) at end of year | 2015-03-31 | $84,658 |
| Interest-bearing cash (include money market accounts & certificates of deposit) at beginning of the Year | 2015-03-31 | $883,302 |
| Value of interest bearing cash (including money market accounts and certificates of deposits) at beginning of year | 2015-03-31 | $883,302 |
| Interest earned from interest bearing cash (including money market accounts and certificates of deposit) | 2015-03-31 | $36,364 |
| Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets | 2015-03-31 | No |
| Was there a failure to transmit to the plan any participant contributions | 2015-03-31 | No |
| Has the plan failed to provide any benefit when due under the plan | 2015-03-31 | No |
| Assets. Invements in employer securities at end of year | 2015-03-31 | $110,959,536 |
| Assets. Invements in employer securities at beginning of year | 2015-03-31 | $126,320,055 |
| Contributions received in cash from employer | 2015-03-31 | $5,893,231 |
| Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers | 2015-03-31 | $5,058,405 |
| Liabilities. Value of benefit claims payable at end of year | 2015-03-31 | $0 |
| Liabilities. Value of benefit claims payable at beginning of year | 2015-03-31 | $1,514 |
| Did the plan have assets held for investment | 2015-03-31 | 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 | 2015-03-31 | No |
| Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC | 2015-03-31 | No |
| Aggregate proceeds on sale of assets | 2015-03-31 | $0 |
| Aggregate carrying amount (costs) on sale of assets | 2015-03-31 | $950,148 |
| Liabilities. Value of acquisition indebtedness at end of year | 2015-03-31 | $43,604,825 |
| Liabilities. Value of acquisition indebtedness at beginning of year | 2015-03-31 | $47,391,348 |
| Accountant perfomed limited scope audit pursuant to 29 CFR 2520.103-8 and/or 103-12(d) | 2015-03-31 | No |
| Opinion of an independent qualified public accountant for this plan | 2015-03-31 | Unqualified |
| Accountancy firm name | 2015-03-31 | ROORDA, PIQUET & BESSEE, INC. |
| Accountancy firm EIN | 2015-03-31 | 330252865 |
| 2014 : SIERRA ALUMINUM COMPANY PROFIT SHARING PLAN 2014 401k financial data |
|---|
| Unrealized appreciation/depreciation of real estate assets | 2014-03-31 | $62,587,376 |
| Total unrealized appreciation/depreciation of assets | 2014-03-31 | $62,587,376 |
| Total liabilities at end of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2014-03-31 | $47,392,862 |
| Total liabilities at beginning of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2014-03-31 | $51,070,122 |
| Expenses. Interest paid | 2014-03-31 | $2,401,796 |
| Amount of participant contributions which was failed to transmit to the plan within the time period described in 29 CFR 251.3-102 | 2014-03-31 | $2,401,796 |
| Total income from all sources (including contributions) | 2014-03-31 | $69,088,621 |
| Total loss/gain on sale of assets | 2014-03-31 | $0 |
| Total of all expenses incurred | 2014-03-31 | $2,996,181 |
| Benefit payments and payments to participlants,beneficiaries,insurance carriers and others | 2014-03-31 | $594,385 |
| Total contributions o plan (from employers,participants, others, non cash contrinutions) | 2014-03-31 | $5,221,272 |
| Value of total assets at end of year | 2014-03-31 | $127,581,290 |
| Value of total assets at beginning of year | 2014-03-31 | $65,166,110 |
| Total of administrative expenses incurred including professional, contract, advisory and management fees | 2014-03-31 | $0 |
| Total interest from all sources | 2014-03-31 | $193 |
| Total dividends received (eg from common stock, registered investment company shares) | 2014-03-31 | $0 |
| Has a resolution to terminate the plan been adopted during the plan year or any prior plan year | 2014-03-31 | No |
| Was this plan covered by a fidelity bond | 2014-03-31 | Yes |
| Value of fidelity bond cover | 2014-03-31 | $1,000,000 |
| If this is an individual account plan, was there a blackout period | 2014-03-31 | No |
| Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities | 2014-03-31 | $0 |
| Were there any nonexempt tranactions with any party-in-interest | 2014-03-31 | No |
| Value of other receiveables (less allowance for doubtful accounts) at end of year | 2014-03-31 | $377,933 |
| Value of other receiveables (less allowance for doubtful accounts) at beginning of year | 2014-03-31 | $1,399,051 |
| Other income not declared elsewhere | 2014-03-31 | $1,279,780 |
| Did the receive any noncash contributions whose value was neither redily determinable on an established market nor set by an independent third party appraiser | 2014-03-31 | No |
| Value of net income/loss | 2014-03-31 | $66,092,440 |
| Value of net assets at end of year (total assets less liabilities) | 2014-03-31 | $80,188,428 |
| Value of net assets at beginning of year (total assets less liabilities) | 2014-03-31 | $14,095,988 |
| Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond) | 2014-03-31 | No |
| Were any loans by the plan or fixed income obligations due to the plan in default | 2014-03-31 | No |
| Were any leases to which the plan was party in default or uncollectible | 2014-03-31 | No |
| Value of interest bearing cash (including money market accounts and certificates of deposits) at end of year | 2014-03-31 | $883,302 |
| Interest-bearing cash (include money market accounts & certificates of deposit) at beginning of the Year | 2014-03-31 | $34,381 |
| Value of interest bearing cash (including money market accounts and certificates of deposits) at beginning of year | 2014-03-31 | $34,381 |
| Interest earned from interest bearing cash (including money market accounts and certificates of deposit) | 2014-03-31 | $193 |
| Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets | 2014-03-31 | No |
| Was there a failure to transmit to the plan any participant contributions | 2014-03-31 | No |
| Has the plan failed to provide any benefit when due under the plan | 2014-03-31 | No |
| Assets. Invements in employer securities at end of year | 2014-03-31 | $126,320,055 |
| Assets. Invements in employer securities at beginning of year | 2014-03-31 | $63,732,678 |
| Contributions received in cash from employer | 2014-03-31 | $5,221,272 |
| Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers | 2014-03-31 | $594,385 |
| Liabilities. Value of benefit claims payable at end of year | 2014-03-31 | $1,514 |
| Liabilities. Value of benefit claims payable at beginning of year | 2014-03-31 | $0 |
| Did the plan have assets held for investment | 2014-03-31 | 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 | 2014-03-31 | No |
| Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC | 2014-03-31 | No |
| Liabilities. Value of acquisition indebtedness at end of year | 2014-03-31 | $47,391,348 |
| Liabilities. Value of acquisition indebtedness at beginning of year | 2014-03-31 | $51,070,122 |
| Accountant perfomed limited scope audit pursuant to 29 CFR 2520.103-8 and/or 103-12(d) | 2014-03-31 | No |
| Opinion of an independent qualified public accountant for this plan | 2014-03-31 | Unqualified |
| Accountancy firm name | 2014-03-31 | ROORDA, PIQUET & BESSEE, INC. |
| Accountancy firm EIN | 2014-03-31 | 330252865 |
| 2013 : SIERRA ALUMINUM COMPANY PROFIT SHARING PLAN 2013 401k financial data |
|---|
| Unrealized appreciation/depreciation of other (non real estate) assets | 2013-03-31 | $-202,112 |
| Total unrealized appreciation/depreciation of assets | 2013-03-31 | $-202,112 |
| Total liabilities at end of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2013-03-31 | $51,070,122 |
| Total liabilities at beginning of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2013-03-31 | $54,646,117 |
| Expenses. Interest paid | 2013-03-31 | $2,567,510 |
| Amount of participant contributions which was failed to transmit to the plan within the time period described in 29 CFR 251.3-102 | 2013-03-31 | $2,567,510 |
| Total income from all sources (including contributions) | 2013-03-31 | $6,457,893 |
| Total loss/gain on sale of assets | 2013-03-31 | $0 |
| Total of all expenses incurred | 2013-03-31 | $5,283,258 |
| Benefit payments and payments to participlants,beneficiaries,insurance carriers and others | 2013-03-31 | $2,715,748 |
| Total contributions o plan (from employers,participants, others, non cash contrinutions) | 2013-03-31 | $5,031,845 |
| Value of total assets at end of year | 2013-03-31 | $65,166,110 |
| Value of total assets at beginning of year | 2013-03-31 | $67,567,470 |
| Total of administrative expenses incurred including professional, contract, advisory and management fees | 2013-03-31 | $0 |
| Total interest from all sources | 2013-03-31 | $27,712 |
| Total dividends received (eg from common stock, registered investment company shares) | 2013-03-31 | $0 |
| Has a resolution to terminate the plan been adopted during the plan year or any prior plan year | 2013-03-31 | No |
| Was this plan covered by a fidelity bond | 2013-03-31 | Yes |
| Value of fidelity bond cover | 2013-03-31 | $1,000,000 |
| If this is an individual account plan, was there a blackout period | 2013-03-31 | No |
| Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities | 2013-03-31 | $2,634,909 |
| Were there any nonexempt tranactions with any party-in-interest | 2013-03-31 | No |
| Value of other receiveables (less allowance for doubtful accounts) at end of year | 2013-03-31 | $1,399,051 |
| Value of other receiveables (less allowance for doubtful accounts) at beginning of year | 2013-03-31 | $883,373 |
| Other income not declared elsewhere | 2013-03-31 | $1,600,448 |
| Did the receive any noncash contributions whose value was neither redily determinable on an established market nor set by an independent third party appraiser | 2013-03-31 | No |
| Value of net income/loss | 2013-03-31 | $1,174,635 |
| Value of net assets at end of year (total assets less liabilities) | 2013-03-31 | $14,095,988 |
| Value of net assets at beginning of year (total assets less liabilities) | 2013-03-31 | $12,921,353 |
| Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond) | 2013-03-31 | No |
| Were any loans by the plan or fixed income obligations due to the plan in default | 2013-03-31 | No |
| Were any leases to which the plan was party in default or uncollectible | 2013-03-31 | No |
| Interest earned on other investments | 2013-03-31 | $26,845 |
| Value of interest bearing cash (including money market accounts and certificates of deposits) at end of year | 2013-03-31 | $34,381 |
| Interest-bearing cash (include money market accounts & certificates of deposit) at beginning of the Year | 2013-03-31 | $114,397 |
| Value of interest bearing cash (including money market accounts and certificates of deposits) at beginning of year | 2013-03-31 | $114,397 |
| Interest earned from interest bearing cash (including money market accounts and certificates of deposit) | 2013-03-31 | $867 |
| Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets | 2013-03-31 | No |
| Was there a failure to transmit to the plan any participant contributions | 2013-03-31 | No |
| Has the plan failed to provide any benefit when due under the plan | 2013-03-31 | No |
| Assets. Invements in employer securities at end of year | 2013-03-31 | $63,732,678 |
| Assets. Invements in employer securities at beginning of year | 2013-03-31 | $66,569,700 |
| Contributions received in cash from employer | 2013-03-31 | $5,031,845 |
| Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers | 2013-03-31 | $2,715,748 |
| Liabilities. Value of benefit claims payable at end of year | 2013-03-31 | $0 |
| Liabilities. Value of benefit claims payable at beginning of year | 2013-03-31 | $44 |
| Did the plan have assets held for investment | 2013-03-31 | 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 | 2013-03-31 | No |
| Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC | 2013-03-31 | No |
| Liabilities. Value of acquisition indebtedness at end of year | 2013-03-31 | $51,070,122 |
| Liabilities. Value of acquisition indebtedness at beginning of year | 2013-03-31 | $54,646,073 |
| Accountant perfomed limited scope audit pursuant to 29 CFR 2520.103-8 and/or 103-12(d) | 2013-03-31 | No |
| Opinion of an independent qualified public accountant for this plan | 2013-03-31 | Unqualified |
| Accountancy firm name | 2013-03-31 | ROORDA, PIQUET & BESSEE, INC. |
| Accountancy firm EIN | 2013-03-31 | 330252865 |
| 2012 : SIERRA ALUMINUM COMPANY PROFIT SHARING PLAN 2012 401k financial data |
|---|
| Unrealized appreciation/depreciation of other (non real estate) assets | 2012-03-31 | $47,068,777 |
| Total unrealized appreciation/depreciation of assets | 2012-03-31 | $47,068,777 |
| Total liabilities at end of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2012-03-31 | $54,646,117 |
| Total liabilities at beginning of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2012-03-31 | $60,590,239 |
| Expenses. Interest paid | 2012-03-31 | $2,728,524 |
| Amount of participant contributions which was failed to transmit to the plan within the time period described in 29 CFR 251.3-102 | 2012-03-31 | $2,728,524 |
| Total income from all sources (including contributions) | 2012-03-31 | $53,275,739 |
| Total loss/gain on sale of assets | 2012-03-31 | $0 |
| Total of all expenses incurred | 2012-03-31 | $2,917,997 |
| Benefit payments and payments to participlants,beneficiaries,insurance carriers and others | 2012-03-31 | $189,473 |
| Total contributions o plan (from employers,participants, others, non cash contrinutions) | 2012-03-31 | $4,326,587 |
| Value of total assets at end of year | 2012-03-31 | $66,684,097 |
| Value of total assets at beginning of year | 2012-03-31 | $22,270,477 |
| Total of administrative expenses incurred including professional, contract, advisory and management fees | 2012-03-31 | $0 |
| Total interest from all sources | 2012-03-31 | $610 |
| Total dividends received (eg from common stock, registered investment company shares) | 2012-03-31 | $0 |
| Has a resolution to terminate the plan been adopted during the plan year or any prior plan year | 2012-03-31 | No |
| Was this plan covered by a fidelity bond | 2012-03-31 | Yes |
| Value of fidelity bond cover | 2012-03-31 | $1,000,000 |
| If this is an individual account plan, was there a blackout period | 2012-03-31 | No |
| Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities | 2012-03-31 | $188,756 |
| Were there any nonexempt tranactions with any party-in-interest | 2012-03-31 | No |
| Value of other receiveables (less allowance for doubtful accounts) at end of year | 2012-03-31 | $0 |
| Other income not declared elsewhere | 2012-03-31 | $1,879,765 |
| Did the receive any noncash contributions whose value was neither redily determinable on an established market nor set by an independent third party appraiser | 2012-03-31 | No |
| Value of net income/loss | 2012-03-31 | $50,357,742 |
| Value of net assets at end of year (total assets less liabilities) | 2012-03-31 | $12,037,980 |
| Value of net assets at beginning of year (total assets less liabilities) | 2012-03-31 | $-38,319,762 |
| Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond) | 2012-03-31 | No |
| Were any loans by the plan or fixed income obligations due to the plan in default | 2012-03-31 | No |
| Were any leases to which the plan was party in default or uncollectible | 2012-03-31 | No |
| Value of interest bearing cash (including money market accounts and certificates of deposits) at end of year | 2012-03-31 | $114,397 |
| Interest-bearing cash (include money market accounts & certificates of deposit) at beginning of the Year | 2012-03-31 | $114,503 |
| Value of interest bearing cash (including money market accounts and certificates of deposits) at beginning of year | 2012-03-31 | $114,503 |
| Interest earned from interest bearing cash (including money market accounts and certificates of deposit) | 2012-03-31 | $610 |
| Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets | 2012-03-31 | No |
| Was there a failure to transmit to the plan any participant contributions | 2012-03-31 | No |
| Has the plan failed to provide any benefit when due under the plan | 2012-03-31 | No |
| Assets. Invements in employer securities at end of year | 2012-03-31 | $66,569,700 |
| Assets. Invements in employer securities at beginning of year | 2012-03-31 | $19,689,636 |
| Contributions received in cash from employer | 2012-03-31 | $4,326,587 |
| Employer contributions (assets) at end of year | 2012-03-31 | $0 |
| Employer contributions (assets) at beginning of year | 2012-03-31 | $2,466,338 |
| Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers | 2012-03-31 | $189,473 |
| Liabilities. Value of benefit claims payable at end of year | 2012-03-31 | $44 |
| Liabilities. Value of benefit claims payable at beginning of year | 2012-03-31 | $1,304,461 |
| Did the plan have assets held for investment | 2012-03-31 | 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 | 2012-03-31 | No |
| Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC | 2012-03-31 | No |
| Liabilities. Value of acquisition indebtedness at end of year | 2012-03-31 | $54,646,073 |
| Liabilities. Value of acquisition indebtedness at beginning of year | 2012-03-31 | $59,285,778 |
| Accountant perfomed limited scope audit pursuant to 29 CFR 2520.103-8 and/or 103-12(d) | 2012-03-31 | No |
| Opinion of an independent qualified public accountant for this plan | 2012-03-31 | Unqualified |
| Accountancy firm name | 2012-03-31 | ROORDA, PIQUET & BESSEE, INC. |
| Accountancy firm EIN | 2012-03-31 | 330252865 |
| 2011 : SIERRA ALUMINUM COMPANY PROFIT SHARING PLAN 2011 401k financial data |
|---|
| Unrealized appreciation/depreciation of other (non real estate) assets | 2011-03-31 | $3,470,475 |
| Total unrealized appreciation/depreciation of assets | 2011-03-31 | $3,470,475 |
| Total liabilities at end of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2011-03-31 | $60,590,239 |
| Total liabilities at beginning of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2011-03-31 | $61,509,318 |
| Expenses. Interest paid | 2011-03-31 | $2,885,052 |
| Amount of participant contributions which was failed to transmit to the plan within the time period described in 29 CFR 251.3-102 | 2011-03-31 | $2,885,052 |
| Total income from all sources (including contributions) | 2011-03-31 | $9,740,258 |
| Total loss/gain on sale of assets | 2011-03-31 | $0 |
| Total of all expenses incurred | 2011-03-31 | $3,278,532 |
| Benefit payments and payments to participlants,beneficiaries,insurance carriers and others | 2011-03-31 | $393,480 |
| Total contributions o plan (from employers,participants, others, non cash contrinutions) | 2011-03-31 | $6,269,243 |
| Value of total assets at end of year | 2011-03-31 | $22,270,477 |
| Value of total assets at beginning of year | 2011-03-31 | $16,727,830 |
| Total of administrative expenses incurred including professional, contract, advisory and management fees | 2011-03-31 | $0 |
| Total interest from all sources | 2011-03-31 | $540 |
| Total dividends received (eg from common stock, registered investment company shares) | 2011-03-31 | $0 |
| Has a resolution to terminate the plan been adopted during the plan year or any prior plan year | 2011-03-31 | No |
| Was this plan covered by a fidelity bond | 2011-03-31 | Yes |
| Value of fidelity bond cover | 2011-03-31 | $1,000,000 |
| If this is an individual account plan, was there a blackout period | 2011-03-31 | No |
| Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities | 2011-03-31 | $0 |
| Were there any nonexempt tranactions with any party-in-interest | 2011-03-31 | No |
| Did the receive any noncash contributions whose value was neither redily determinable on an established market nor set by an independent third party appraiser | 2011-03-31 | No |
| Value of net income/loss | 2011-03-31 | $6,461,726 |
| Value of net assets at end of year (total assets less liabilities) | 2011-03-31 | $-38,319,762 |
| Value of net assets at beginning of year (total assets less liabilities) | 2011-03-31 | $-44,781,488 |
| Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond) | 2011-03-31 | No |
| Were any loans by the plan or fixed income obligations due to the plan in default | 2011-03-31 | No |
| Were any leases to which the plan was party in default or uncollectible | 2011-03-31 | No |
| Value of interest bearing cash (including money market accounts and certificates of deposits) at end of year | 2011-03-31 | $114,503 |
| Interest-bearing cash (include money market accounts & certificates of deposit) at beginning of the Year | 2011-03-31 | $115,610 |
| Value of interest bearing cash (including money market accounts and certificates of deposits) at beginning of year | 2011-03-31 | $115,610 |
| Interest earned from interest bearing cash (including money market accounts and certificates of deposit) | 2011-03-31 | $540 |
| Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets | 2011-03-31 | No |
| Was there a failure to transmit to the plan any participant contributions | 2011-03-31 | No |
| Has the plan failed to provide any benefit when due under the plan | 2011-03-31 | No |
| Assets. Invements in employer securities at end of year | 2011-03-31 | $19,689,636 |
| Assets. Invements in employer securities at beginning of year | 2011-03-31 | $16,612,220 |
| Contributions received in cash from employer | 2011-03-31 | $6,269,243 |
| Employer contributions (assets) at end of year | 2011-03-31 | $2,466,338 |
| Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers | 2011-03-31 | $393,480 |
| Liabilities. Value of benefit claims payable at end of year | 2011-03-31 | $1,304,461 |
| Liabilities. Value of benefit claims payable at beginning of year | 2011-03-31 | $1,226 |
| Did the plan have assets held for investment | 2011-03-31 | 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 | 2011-03-31 | No |
| Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC | 2011-03-31 | No |
| Liabilities. Value of acquisition indebtedness at end of year | 2011-03-31 | $59,285,778 |
| Liabilities. Value of acquisition indebtedness at beginning of year | 2011-03-31 | $61,508,092 |
| Accountant perfomed limited scope audit pursuant to 29 CFR 2520.103-8 and/or 103-12(d) | 2011-03-31 | No |
| Opinion of an independent qualified public accountant for this plan | 2011-03-31 | Unqualified |
| Accountancy firm name | 2011-03-31 | ROORDA, PIQUET & BESSEE, INC. |
| Accountancy firm EIN | 2011-03-31 | 330252865 |
| 2010 : SIERRA ALUMINUM COMPANY 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 | 2010-03-31 | $409,088 |
