MERCHANT & GOULD P.C. has sponsored the creation of one or more 401k plans.
Submission information for form 5500 for 401k plan MERCHANT & GOULD P.C. PENSION PLAN
401k plan membership statisitcs for MERCHANT & GOULD P.C. PENSION PLAN
| Measure | Date | Value |
|---|
| 2025: MERCHANT & GOULD P.C. PENSION PLAN 2025 401k membership |
|---|
| Total number of particpants at beginning of year | 2025-07-31 | 24 |
| Total number of particpants at end of year | 2025-07-31 | 37 |
| 2023: MERCHANT & GOULD P.C. PENSION PLAN 2023 401k membership |
|---|
| Total participants, beginning-of-year | 2023-01-01 | 178 |
| Total number of active participants reported on line 7a of the Form 5500 | 2023-01-01 | 22 |
| Number of retired or separated participants receiving benefits | 2023-01-01 | 0 |
| Number of other retired or separated participants entitled to future benefits | 2023-01-01 | 2 |
| Total of all active and inactive participants | 2023-01-01 | 24 |
| Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits | 2023-01-01 | 0 |
| Total participants | 2023-01-01 | 24 |
| Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested | 2023-01-01 | 0 |
| 2022: MERCHANT & GOULD P.C. PENSION PLAN 2022 401k membership |
|---|
| Market value of plan assets | 2022-12-31 | 62,106,046 |
| Acturial value of plan assets | 2022-12-31 | 62,106,046 |
| Funding target for retired participants and beneficiaries receiving payment | 2022-12-31 | 34,378,693 |
| Number of terminated vested participants | 2022-12-31 | 67 |
| Fundng target for terminated vested participants | 2022-12-31 | 11,563,033 |
| Active participant vested funding target | 2022-12-31 | 5,885,107 |
| Number of active participants | 2022-12-31 | 26 |
| Total funding liabilities for active participants | 2022-12-31 | 5,885,107 |
| Total participant count | 2022-12-31 | 183 |
| Total funding target for all participants | 2022-12-31 | 51,826,833 |
| Balance at beginning of prior year after applicable adjustments | 2022-12-31 | 0 |
| Prefunding balance at beginning of prior year after applicable adjustments | 2022-12-31 | 3,498,255 |
| Carryover balanced portion elected for use to offset prior years funding requirement | 2022-12-31 | 0 |
| Prefunding balanced used to offset prior years funding requirement | 2022-12-31 | 0 |
| Amount remaining of carryover balance | 2022-12-31 | 0 |
| Amount remaining of prefunding balance | 2022-12-31 | 3,498,255 |
| Present value of excess contributions | 2022-12-31 | 3,287,038 |
| Total available prior years excess cotributions available at beginning of current plan year to add to prefunding balance | 2022-12-31 | 3,468,811 |
| Reductions in caryover balances due to elections or deemed elections | 2022-12-31 | 0 |
| Reductions in prefunding balances due to elections or deemed elections | 2022-12-31 | 0 |
| Balance of carryovers at beginning of current year | 2022-12-31 | 0 |
| Balance of prefunding at beginning of current year | 2022-12-31 | 3,674,217 |
| Total employer contributions | 2022-12-31 | 1,750,455 |
| Total employee contributions | 2022-12-31 | 0 |
| Contributions allocated toward unpaid minimum require contributions from prior years | 2022-12-31 | 0 |
| Contributions made to avoid restrictions adjusted to valuation date | 2022-12-31 | 0 |
| Contributions allocated toward minimum required contributions for current year adjusted to valuation date | 2022-12-31 | 1,622,822 |
| Unpaid minimum required contributions for all prior years | 2022-12-31 | 0 |
| iDiscounted employer contributions allocated toward unpaid minimum required contributions from prior years | 2022-12-31 | 0 |
| Remaining amount of unpaid minimum required contributions | 2022-12-31 | 0 |
| Minimum required contributions for current year target normal cost | 2022-12-31 | 170,000 |
| Net shortfall amortization installment of oustanding balance | 2022-12-31 | 0 |
| Waiver amortization installment | 2022-12-31 | 0 |
| Total funding amount beforereflecting carryover/prefunding balances | 2022-12-31 | 0 |
| Additional cash requirement | 2022-12-31 | 0 |
| Contributions allocatedtoward minimum required contributions for current year | 2022-12-31 | 1,622,822 |
| Unpaid minimum required contributions for current year | 2022-12-31 | 0 |
| Unpaid minimum required contributions for all years | 2022-12-31 | 0 |
| Total participants, beginning-of-year | 2022-01-01 | 182 |
| Total number of active participants reported on line 7a of the Form 5500 | 2022-01-01 | 24 |
| Number of retired or separated participants receiving benefits | 2022-01-01 | 81 |
| Number of other retired or separated participants entitled to future benefits | 2022-01-01 | 60 |
| Total of all active and inactive participants | 2022-01-01 | 165 |
| Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits | 2022-01-01 | 13 |
| Total participants | 2022-01-01 | 178 |
| Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested | 2022-01-01 | 0 |
| 2021: MERCHANT & GOULD P.C. PENSION PLAN 2021 401k membership |
|---|
| Market value of plan assets | 2021-12-31 | 59,093,236 |
| Acturial value of plan assets | 2021-12-31 | 59,093,236 |
| Funding target for retired participants and beneficiaries receiving payment | 2021-12-31 | 35,020,150 |
| Number of terminated vested participants | 2021-12-31 | 71 |
| Fundng target for terminated vested participants | 2021-12-31 | 10,936,298 |
| Active participant vested funding target | 2021-12-31 | 5,367,616 |
| Number of active participants | 2021-12-31 | 26 |
| Total funding liabilities for active participants | 2021-12-31 | 5,367,616 |
| Total participant count | 2021-12-31 | 186 |
| Total funding target for all participants | 2021-12-31 | 51,324,064 |
| Balance at beginning of prior year after applicable adjustments | 2021-12-31 | 0 |
| Prefunding balance at beginning of prior year after applicable adjustments | 2021-12-31 | 1,853,411 |
| Carryover balanced portion elected for use to offset prior years funding requirement | 2021-12-31 | 0 |
| Prefunding balanced used to offset prior years funding requirement | 2021-12-31 | 0 |
| Amount remaining of carryover balance | 2021-12-31 | 0 |
| Amount remaining of prefunding balance | 2021-12-31 | 1,853,411 |
| Present value of excess contributions | 2021-12-31 | 1,209,922 |
| Total available prior years excess cotributions available at beginning of current plan year to add to prefunding balance | 2021-12-31 | 1,274,532 |
| Total available prior years excess cotributions added at beginning of current plan year to add to prefunding balance | 2021-12-31 | 1,274,532 |
| Reductions in caryover balances due to elections or deemed elections | 2021-12-31 | 0 |
| Reductions in prefunding balances due to elections or deemed elections | 2021-12-31 | 0 |
| Balance of carryovers at beginning of current year | 2021-12-31 | 0 |
| Balance of prefunding at beginning of current year | 2021-12-31 | 3,498,255 |
| Total employer contributions | 2021-12-31 | 3,466,309 |
| Total employee contributions | 2021-12-31 | 0 |
| Contributions allocated toward unpaid minimum require contributions from prior years | 2021-12-31 | 0 |
| Contributions made to avoid restrictions adjusted to valuation date | 2021-12-31 | 0 |
| Contributions allocated toward minimum required contributions for current year adjusted to valuation date | 2021-12-31 | 3,287,038 |
| Unpaid minimum required contributions for all prior years | 2021-12-31 | 0 |
| iDiscounted employer contributions allocated toward unpaid minimum required contributions from prior years | 2021-12-31 | 0 |
| Remaining amount of unpaid minimum required contributions | 2021-12-31 | 0 |
| Minimum required contributions for current year target normal cost | 2021-12-31 | 170,000 |
| Net shortfall amortization installment of oustanding balance | 2021-12-31 | 0 |
| Waiver amortization installment | 2021-12-31 | 0 |
| Total funding amount beforereflecting carryover/prefunding balances | 2021-12-31 | 0 |
| Carryover balance elected to use to offset funding requirement | 2021-12-31 | 0 |
| Prefunding balance elected to use to offset funding requirement | 2021-12-31 | 0 |
| Additional cash requirement | 2021-12-31 | 0 |
| Contributions allocatedtoward minimum required contributions for current year | 2021-12-31 | 3,287,038 |
| Unpaid minimum required contributions for current year | 2021-12-31 | 0 |
| Unpaid minimum required contributions for all years | 2021-12-31 | 0 |
| Total participants, beginning-of-year | 2021-01-01 | 185 |
| Total number of active participants reported on line 7a of the Form 5500 | 2021-01-01 | 26 |
| Number of retired or separated participants receiving benefits | 2021-01-01 | 77 |
| Number of other retired or separated participants entitled to future benefits | 2021-01-01 | 65 |
| Total of all active and inactive participants | 2021-01-01 | 168 |
| Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits | 2021-01-01 | 14 |
| Total participants | 2021-01-01 | 182 |
| Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested | 2021-01-01 | 0 |
| 2020: MERCHANT & GOULD P.C. PENSION PLAN 2020 401k membership |
|---|
| Market value of plan assets | 2020-12-31 | 50,875,505 |
| Acturial value of plan assets | 2020-12-31 | 50,875,505 |
| Funding target for retired participants and beneficiaries receiving payment | 2020-12-31 | 37,018,431 |
| Number of terminated vested participants | 2020-12-31 | 85 |
| Fundng target for terminated vested participants | 2020-12-31 | 11,595,297 |
| Active participant vested funding target | 2020-12-31 | 5,239,174 |
| Number of active participants | 2020-12-31 | 27 |
| Total funding liabilities for active participants | 2020-12-31 | 5,239,174 |
| Total participant count | 2020-12-31 | 199 |
| Total funding target for all participants | 2020-12-31 | 53,852,902 |
| Balance at beginning of prior year after applicable adjustments | 2020-12-31 | 0 |
| Prefunding balance at beginning of prior year after applicable adjustments | 2020-12-31 | 1,565,497 |
| Carryover balanced portion elected for use to offset prior years funding requirement | 2020-12-31 | 0 |
| Prefunding balanced used to offset prior years funding requirement | 2020-12-31 | 0 |
| Amount remaining of carryover balance | 2020-12-31 | 0 |
| Amount remaining of prefunding balance | 2020-12-31 | 1,565,497 |
| Present value of excess contributions | 2020-12-31 | 72,135 |
| Total available prior years excess cotributions available at beginning of current plan year to add to prefunding balance | 2020-12-31 | 76,102 |
| Total available prior years excess cotributions added at beginning of current plan year to add to prefunding balance | 2020-12-31 | 76,102 |
| Reductions in caryover balances due to elections or deemed elections | 2020-12-31 | 0 |
| Reductions in prefunding balances due to elections or deemed elections | 2020-12-31 | 0 |
| Balance of carryovers at beginning of current year | 2020-12-31 | 0 |
| Balance of prefunding at beginning of current year | 2020-12-31 | 1,853,411 |
| Total employer contributions | 2020-12-31 | 2,940,000 |
| Total employee contributions | 2020-12-31 | 0 |
| Contributions allocated toward unpaid minimum require contributions from prior years | 2020-12-31 | 0 |
| Contributions made to avoid restrictions adjusted to valuation date | 2020-12-31 | 0 |
| Contributions allocated toward minimum required contributions for current year adjusted to valuation date | 2020-12-31 | 2,832,488 |
| Liquidity shortfalls end of Q1 | 2020-12-31 | 0 |
| Liquidity shortfalls end of Q2 | 2020-12-31 | 0 |
| Liquidity shortfalls end of Q3 | 2020-12-31 | 0 |
| Liquidity shortfalls end of Q4 | 2020-12-31 | 0 |
| Unpaid minimum required contributions for all prior years | 2020-12-31 | 0 |
| iDiscounted employer contributions allocated toward unpaid minimum required contributions from prior years | 2020-12-31 | 0 |
| Remaining amount of unpaid minimum required contributions | 2020-12-31 | 0 |
| Minimum required contributions for current year target normal cost | 2020-12-31 | 170,000 |
| Net shortfall amortization installment of oustanding balance | 2020-12-31 | 4,830,808 |
| Total funding amount beforereflecting carryover/prefunding balances | 2020-12-31 | 1,622,566 |
| Carryover balance elected to use to offset funding requirement | 2020-12-31 | 0 |
| Prefunding balance elected to use to offset funding requirement | 2020-12-31 | 0 |
| Additional cash requirement | 2020-12-31 | 1,622,566 |
| Contributions allocatedtoward minimum required contributions for current year | 2020-12-31 | 2,832,488 |
| Unpaid minimum required contributions for current year | 2020-12-31 | 0 |
| Unpaid minimum required contributions for all years | 2020-12-31 | 0 |
| Total participants, beginning-of-year | 2020-01-01 | 199 |
| Total number of active participants reported on line 7a of the Form 5500 | 2020-01-01 | 26 |
| Number of retired or separated participants receiving benefits | 2020-01-01 | 78 |
| Number of other retired or separated participants entitled to future benefits | 2020-01-01 | 68 |
| Total of all active and inactive participants | 2020-01-01 | 172 |
| Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits | 2020-01-01 | 13 |
| Total participants | 2020-01-01 | 185 |
| Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested | 2020-01-01 | 0 |
| 2019: MERCHANT & GOULD P.C. PENSION PLAN 2019 401k membership |
|---|
| Market value of plan assets | 2019-12-31 | 46,066,108 |
| Acturial value of plan assets | 2019-12-31 | 46,066,108 |
| Funding target for retired participants and beneficiaries receiving payment | 2019-12-31 | 34,524,563 |
| Number of terminated vested participants | 2019-12-31 | 88 |
| Fundng target for terminated vested participants | 2019-12-31 | 11,500,378 |
| Active participant vested funding target | 2019-12-31 | 7,414,137 |
| Number of active participants | 2019-12-31 | 30 |
| Total funding liabilities for active participants | 2019-12-31 | 7,414,137 |
| Total participant count | 2019-12-31 | 200 |
| Total funding target for all participants | 2019-12-31 | 53,439,078 |
| Balance at beginning of prior year after applicable adjustments | 2019-12-31 | 0 |
| Prefunding balance at beginning of prior year after applicable adjustments | 2019-12-31 | 1,840,806 |
| Carryover balanced portion elected for use to offset prior years funding requirement | 2019-12-31 | 0 |
| Prefunding balanced used to offset prior years funding requirement | 2019-12-31 | 250,100 |
| Amount remaining of carryover balance | 2019-12-31 | 0 |
| Amount remaining of prefunding balance | 2019-12-31 | 1,590,706 |
| Present value of excess contributions | 2019-12-31 | 623 |
| Total available prior years excess cotributions available at beginning of current plan year to add to prefunding balance | 2019-12-31 | 613 |
| Total available prior years excess cotributions added at beginning of current plan year to add to prefunding balance | 2019-12-31 | 0 |
| Reductions in caryover balances due to elections or deemed elections | 2019-12-31 | 0 |
| Reductions in prefunding balances due to elections or deemed elections | 2019-12-31 | 0 |
| Balance of carryovers at beginning of current year | 2019-12-31 | 0 |
| Balance of prefunding at beginning of current year | 2019-12-31 | 1,565,497 |
| Total employer contributions | 2019-12-31 | 2,233,306 |
| Total employee contributions | 2019-12-31 | 0 |
| Contributions allocated toward unpaid minimum require contributions from prior years | 2019-12-31 | 0 |
| Contributions made to avoid restrictions adjusted to valuation date | 2019-12-31 | 0 |
| Contributions allocated toward minimum required contributions for current year adjusted to valuation date | 2019-12-31 | 2,111,588 |
| Liquidity shortfalls end of Q1 | 2019-12-31 | 0 |
| Liquidity shortfalls end of Q2 | 2019-12-31 | 0 |
| Liquidity shortfalls end of Q3 | 2019-12-31 | 0 |
| Liquidity shortfalls end of Q4 | 2019-12-31 | 0 |
| Unpaid minimum required contributions for all prior years | 2019-12-31 | 0 |
| iDiscounted employer contributions allocated toward unpaid minimum required contributions from prior years | 2019-12-31 | 0 |
| Remaining amount of unpaid minimum required contributions | 2019-12-31 | 0 |
| Minimum required contributions for current year target normal cost | 2019-12-31 | 170,000 |
| Net shortfall amortization installment of oustanding balance | 2019-12-31 | 8,938,467 |
| Waiver amortization installment | 2019-12-31 | 0 |
| Total funding amount beforereflecting carryover/prefunding balances | 2019-12-31 | 2,039,453 |
| Carryover balance elected to use to offset funding requirement | 2019-12-31 | 0 |
| Prefunding balance elected to use to offset funding requirement | 2019-12-31 | 0 |
| Additional cash requirement | 2019-12-31 | 2,039,453 |
| Contributions allocatedtoward minimum required contributions for current year | 2019-12-31 | 2,111,588 |
| Unpaid minimum required contributions for current year | 2019-12-31 | 0 |
| Unpaid minimum required contributions for all years | 2019-12-31 | 0 |
| Total participants, beginning-of-year | 2019-01-01 | 200 |
| Total number of active participants reported on line 7a of the Form 5500 | 2019-01-01 | 27 |
| Number of retired or separated participants receiving benefits | 2019-01-01 | 76 |
| Number of other retired or separated participants entitled to future benefits | 2019-01-01 | 82 |
| Total of all active and inactive participants | 2019-01-01 | 185 |
| Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits | 2019-01-01 | 14 |
| Total participants | 2019-01-01 | 199 |
| Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested | 2019-01-01 | 0 |
| 2018: MERCHANT & GOULD P.C. PENSION PLAN 2018 401k membership |
|---|
| Market value of plan assets | 2018-12-31 | 49,000,562 |
| Acturial value of plan assets | 2018-12-31 | 49,000,562 |
| Funding target for retired participants and beneficiaries receiving payment | 2018-12-31 | 34,937,422 |
| Number of terminated vested participants | 2018-12-31 | 90 |
| Fundng target for terminated vested participants | 2018-12-31 | 10,606,531 |
| Active participant vested funding target | 2018-12-31 | 7,156,835 |
| Number of active participants | 2018-12-31 | 32 |
| Total funding liabilities for active participants | 2018-12-31 | 7,156,835 |
| Total participant count | 2018-12-31 | 200 |
| Total funding target for all participants | 2018-12-31 | 52,700,788 |
| Balance at beginning of prior year after applicable adjustments | 2018-12-31 | 0 |
| Prefunding balance at beginning of prior year after applicable adjustments | 2018-12-31 | 2,196,478 |
| Carryover balanced portion elected for use to offset prior years funding requirement | 2018-12-31 | 0 |
| Prefunding balanced used to offset prior years funding requirement | 2018-12-31 | 536,000 |
| Amount remaining of carryover balance | 2018-12-31 | 0 |
| Amount remaining of prefunding balance | 2018-12-31 | 1,660,478 |
| Present value of excess contributions | 2018-12-31 | 1,056 |
| Total available prior years excess cotributions available at beginning of current plan year to add to prefunding balance | 2018-12-31 | 1,171 |
| Total available prior years excess cotributions added at beginning of current plan year to add to prefunding balance | 2018-12-31 | 0 |
| Reductions in prefunding balances due to elections or deemed elections | 2018-12-31 | 0 |
| Balance of carryovers at beginning of current year | 2018-12-31 | 0 |
| Balance of prefunding at beginning of current year | 2018-12-31 | 1,840,806 |
| Total employer contributions | 2018-12-31 | 1,127,928 |
| Total employee contributions | 2018-12-31 | 0 |
| Contributions allocated toward unpaid minimum require contributions from prior years | 2018-12-31 | 0 |
| Contributions made to avoid restrictions adjusted to valuation date | 2018-12-31 | 0 |
| Contributions allocated toward minimum required contributions for current year adjusted to valuation date | 2018-12-31 | 1,080,949 |
| Liquidity shortfalls end of Q1 | 2018-12-31 | 0 |
| Liquidity shortfalls end of Q2 | 2018-12-31 | 0 |
| Liquidity shortfalls end of Q3 | 2018-12-31 | 0 |
| Liquidity shortfalls end of Q4 | 2018-12-31 | 0 |
| Unpaid minimum required contributions for all prior years | 2018-12-31 | 0 |
| iDiscounted employer contributions allocated toward unpaid minimum required contributions from prior years | 2018-12-31 | 0 |
| Remaining amount of unpaid minimum required contributions | 2018-12-31 | 0 |
| Minimum required contributions for current year target normal cost | 2018-12-31 | 170,000 |
| Net shortfall amortization installment of oustanding balance | 2018-12-31 | 5,541,032 |
| Waiver amortization installment | 2018-12-31 | 0 |
| Total funding amount beforereflecting carryover/prefunding balances | 2018-12-31 | 1,330,426 |
| Carryover balance elected to use to offset funding requirement | 2018-12-31 | 0 |
| Prefunding balance elected to use to offset funding requirement | 2018-12-31 | 250,100 |
| Additional cash requirement | 2018-12-31 | 1,080,326 |
| Contributions allocatedtoward minimum required contributions for current year | 2018-12-31 | 1,080,949 |
| Unpaid minimum required contributions for current year | 2018-12-31 | 0 |
| Unpaid minimum required contributions for all years | 2018-12-31 | 0 |
| Total participants, beginning-of-year | 2018-01-01 | 200 |
| Total number of active participants reported on line 7a of the Form 5500 | 2018-01-01 | 30 |
| Number of retired or separated participants receiving benefits | 2018-01-01 | 74 |
| Number of other retired or separated participants entitled to future benefits | 2018-01-01 | 86 |
| Total of all active and inactive participants | 2018-01-01 | 190 |
| Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits | 2018-01-01 | 10 |
| Total participants | 2018-01-01 | 200 |
| Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested | 2018-01-01 | 0 |
| 2017: MERCHANT & GOULD P.C. PENSION PLAN 2017 401k membership |
|---|
| Market value of plan assets | 2017-12-31 | 46,486,911 |
| Acturial value of plan assets | 2017-12-31 | 46,486,911 |
| Funding target for retired participants and beneficiaries receiving payment | 2017-12-31 | 30,624,147 |
| Number of terminated vested participants | 2017-12-31 | 95 |
| Fundng target for terminated vested participants | 2017-12-31 | 12,102,424 |
| Active participant vested funding target | 2017-12-31 | 7,526,716 |
| Number of active participants | 2017-12-31 | 34 |
| Total funding liabilities for active participants | 2017-12-31 | 7,526,716 |
| Total participant count | 2017-12-31 | 200 |
| Total funding target for all participants | 2017-12-31 | 50,253,287 |
| Balance at beginning of prior year after applicable adjustments | 2017-12-31 | 0 |
| Prefunding balance at beginning of prior year after applicable adjustments | 2017-12-31 | 2,047,998 |
| Amount remaining of carryover balance | 2017-12-31 | 0 |
| Amount remaining of prefunding balance | 2017-12-31 | 2,047,998 |
| Present value of excess contributions | 2017-12-31 | 2,875 |
| Total available prior years excess cotributions available at beginning of current plan year to add to prefunding balance | 2017-12-31 | 3,050 |
| Balance of carryovers at beginning of current year | 2017-12-31 | 0 |
| Balance of prefunding at beginning of current year | 2017-12-31 | 2,196,478 |
| Total employer contributions | 2017-12-31 | 756,642 |
| Total employee contributions | 2017-12-31 | 0 |
| Contributions allocated toward unpaid minimum require contributions from prior years | 2017-12-31 | 0 |
| Contributions made to avoid restrictions adjusted to valuation date | 2017-12-31 | 0 |
| Contributions allocated toward minimum required contributions for current year adjusted to valuation date | 2017-12-31 | 725,686 |
| Liquidity shortfalls end of Q1 | 2017-12-31 | 0 |
| Liquidity shortfalls end of Q2 | 2017-12-31 | 0 |
| Liquidity shortfalls end of Q3 | 2017-12-31 | 0 |
| Liquidity shortfalls end of Q4 | 2017-12-31 | 0 |
| Unpaid minimum required contributions for all prior years | 2017-12-31 | 0 |
| iDiscounted employer contributions allocated toward unpaid minimum required contributions from prior years | 2017-12-31 | 0 |
| Remaining amount of unpaid minimum required contributions | 2017-12-31 | 0 |
| Minimum required contributions for current year target normal cost | 2017-12-31 | 162,694 |
| Net shortfall amortization installment of oustanding balance | 2017-12-31 | 5,962,854 |
| Waiver amortization installment | 2017-12-31 | 0 |
| Total funding amount beforereflecting carryover/prefunding balances | 2017-12-31 | 1,260,630 |
| Carryover balance elected to use to offset funding requirement | 2017-12-31 | 0 |
| Prefunding balance elected to use to offset funding requirement | 2017-12-31 | 536,000 |
| Additional cash requirement | 2017-12-31 | 724,630 |
| Contributions allocatedtoward minimum required contributions for current year | 2017-12-31 | 725,686 |
| Unpaid minimum required contributions for current year | 2017-12-31 | 0 |
| Unpaid minimum required contributions for all years | 2017-12-31 | 0 |
| Total participants, beginning-of-year | 2017-01-01 | 200 |
| Total number of active participants reported on line 7a of the Form 5500 | 2017-01-01 | 32 |
| Number of retired or separated participants receiving benefits | 2017-01-01 | 73 |
| Number of other retired or separated participants entitled to future benefits | 2017-01-01 | 88 |
| Total of all active and inactive participants | 2017-01-01 | 193 |
| Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits | 2017-01-01 | 7 |
| Total participants | 2017-01-01 | 200 |
| Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested | 2017-01-01 | 0 |
| 2016: MERCHANT & GOULD P.C. PENSION PLAN 2016 401k membership |
|---|
| Market value of plan assets | 2016-12-31 | 45,981,546 |
| Acturial value of plan assets | 2016-12-31 | 45,981,546 |
| Funding target for retired participants and beneficiaries receiving payment | 2016-12-31 | 27,323,554 |
| Number of terminated vested participants | 2016-12-31 | 124 |
| Fundng target for terminated vested participants | 2016-12-31 | 15,524,116 |
| Active participant vested funding target | 2016-12-31 | 7,197,475 |
| Number of active participants | 2016-12-31 | 36 |
| Total funding liabilities for active participants | 2016-12-31 | 7,197,475 |
| Total participant count | 2016-12-31 | 223 |
| Total funding target for all participants | 2016-12-31 | 50,045,145 |
| Balance at beginning of prior year after applicable adjustments | 2016-12-31 | 0 |
| Prefunding balance at beginning of prior year after applicable adjustments | 2016-12-31 | 1,834,232 |
| Carryover balanced portion elected for use to offset prior years funding requirement | 2016-12-31 | 0 |
| Prefunding balanced used to offset prior years funding requirement | 2016-12-31 | 0 |
| Amount remaining of carryover balance | 2016-12-31 | 0 |
| Amount remaining of prefunding balance | 2016-12-31 | 1,834,232 |
| Present value of excess contributions | 2016-12-31 | 210,972 |
| Total available prior years excess cotributions available at beginning of current plan year to add to prefunding balance | 2016-12-31 | 224,221 |
| Total available prior years excess cotributions added at beginning of current plan year to add to prefunding balance | 2016-12-31 | 224,221 |
| Balance of carryovers at beginning of current year | 2016-12-31 | 0 |
| Balance of prefunding at beginning of current year | 2016-12-31 | 2,047,998 |
| Total employer contributions | 2016-12-31 | 1,355,944 |
| Total employee contributions | 2016-12-31 | 0 |
| Contributions allocated toward unpaid minimum require contributions from prior years | 2016-12-31 | 0 |
| Contributions made to avoid restrictions adjusted to valuation date | 2016-12-31 | 0 |
| Contributions allocated toward minimum required contributions for current year adjusted to valuation date | 2016-12-31 | 1,256,952 |
| Liquidity shortfalls end of Q1 | 2016-12-31 | 0 |
| Liquidity shortfalls end of Q2 | 2016-12-31 | 0 |
| Liquidity shortfalls end of Q3 | 2016-12-31 | 0 |
| Liquidity shortfalls end of Q4 | 2016-12-31 | 0 |
| Unpaid minimum required contributions for all prior years | 2016-12-31 | 0 |
| iDiscounted employer contributions allocated toward unpaid minimum required contributions from prior years | 2016-12-31 | 0 |
| Remaining amount of unpaid minimum required contributions | 2016-12-31 | 0 |
| Minimum required contributions for current year target normal cost | 2016-12-31 | 244,298 |
| Net shortfall amortization installment of oustanding balance | 2016-12-31 | 6,111,597 |
| Waiver amortization installment | 2016-12-31 | 0 |
| Total funding amount beforereflecting carryover/prefunding balances | 2016-12-31 | 1,254,077 |
| Additional cash requirement | 2016-12-31 | 1,254,077 |
| Contributions allocatedtoward minimum required contributions for current year | 2016-12-31 | 1,256,952 |
| Unpaid minimum required contributions for current year | 2016-12-31 | 0 |
| Unpaid minimum required contributions for all years | 2016-12-31 | 0 |
| Total participants, beginning-of-year | 2016-01-01 | 223 |
| Total number of active participants reported on line 7a of the Form 5500 | 2016-01-01 | 34 |
| Number of retired or separated participants receiving benefits | 2016-01-01 | 66 |
| Number of other retired or separated participants entitled to future benefits | 2016-01-01 | 93 |
| Total of all active and inactive participants | 2016-01-01 | 193 |
| Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits | 2016-01-01 | 7 |
| Total participants | 2016-01-01 | 200 |
| Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested | 2016-01-01 | 0 |
| 2015: MERCHANT & GOULD P.C. PENSION PLAN 2015 401k membership |
|---|
| Total participants, beginning-of-year | 2015-01-01 | 223 |
| Total number of active participants reported on line 7a of the Form 5500 | 2015-01-01 | 36 |
| Number of retired or separated participants receiving benefits | 2015-01-01 | 57 |
| Number of other retired or separated participants entitled to future benefits | 2015-01-01 | 122 |
| Total of all active and inactive participants | 2015-01-01 | 215 |
| Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits | 2015-01-01 | 8 |
| Total participants | 2015-01-01 | 223 |
| Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested | 2015-01-01 | 0 |
| 2014: MERCHANT & GOULD P.C. PENSION PLAN 2014 401k membership |
|---|
| Total participants, beginning-of-year | 2014-01-01 | 224 |
| Total number of active participants reported on line 7a of the Form 5500 | 2014-01-01 | 37 |
| Number of retired or separated participants receiving benefits | 2014-01-01 | 52 |
| Number of other retired or separated participants entitled to future benefits | 2014-01-01 | 126 |
| Total of all active and inactive participants | 2014-01-01 | 215 |
| Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits | 2014-01-01 | 8 |
| Total participants | 2014-01-01 | 223 |
| Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested | 2014-01-01 | 0 |
| 2013: MERCHANT & GOULD P.C. PENSION PLAN 2013 401k membership |
|---|
| Total participants, beginning-of-year | 2013-01-01 | 226 |
| Total number of active participants reported on line 7a of the Form 5500 | 2013-01-01 | 39 |
| Number of retired or separated participants receiving benefits | 2013-01-01 | 49 |
| Number of other retired or separated participants entitled to future benefits | 2013-01-01 | 128 |
| Total of all active and inactive participants | 2013-01-01 | 216 |
| Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits | 2013-01-01 | 8 |
| Total participants | 2013-01-01 | 224 |
| Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested | 2013-01-01 | 0 |
| 2012: MERCHANT & GOULD P.C. PENSION PLAN 2012 401k membership |
|---|
| Total participants, beginning-of-year | 2012-01-01 | 326 |
| Total number of active participants reported on line 7a of the Form 5500 | 2012-01-01 | 42 |
| Number of retired or separated participants receiving benefits | 2012-01-01 | 47 |
| Number of other retired or separated participants entitled to future benefits | 2012-01-01 | 128 |
| Total of all active and inactive participants | 2012-01-01 | 217 |
| Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits | 2012-01-01 | 9 |
| Total participants | 2012-01-01 | 226 |
| Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested | 2012-01-01 | 0 |
| 2011: MERCHANT & GOULD P.C. PENSION PLAN 2011 401k membership |
|---|
| Total participants, beginning-of-year | 2011-01-01 | 328 |
| Total number of active participants reported on line 7a of the Form 5500 | 2011-01-01 | 40 |
| Number of retired or separated participants receiving benefits | 2011-01-01 | 40 |
| Number of other retired or separated participants entitled to future benefits | 2011-01-01 | 237 |
| Total of all active and inactive participants | 2011-01-01 | 317 |
| Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits | 2011-01-01 | 9 |
| Total participants | 2011-01-01 | 326 |
| Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested | 2011-01-01 | 0 |
| 2009: MERCHANT & GOULD P.C. PENSION PLAN 2009 401k membership |
|---|
| Total participants, beginning-of-year | 2009-01-01 | 330 |
| Total number of active participants reported on line 7a of the Form 5500 | 2009-01-01 | 42 |
| Number of retired or separated participants receiving benefits | 2009-01-01 | 36 |
| Number of other retired or separated participants entitled to future benefits | 2009-01-01 | 242 |
| Total of all active and inactive participants | 2009-01-01 | 320 |
| Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits | 2009-01-01 | 8 |
| Total participants | 2009-01-01 | 328 |
| Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested | 2009-01-01 | 0 |
| Measure | Date | Value |
|---|
| 2025 : MERCHANT & GOULD P.C. PENSION PLAN 2025 401k financial data |
|---|
| Total transfers to/from plan in this plan year | 2025-07-31 | 0 |
| Total liabilities as of the end of the plan year | 2025-07-31 | 0 |
| Total liabilities as of the beginning of the plan year | 2025-07-31 | 0 |
| Total expenses incurred by plan in this plan year | 2025-07-31 | 29323 |
| Net assets as of the end of the plan year | 2025-07-31 | 13194651 |
| Total assets as of the beginning of the plan year | 2025-07-31 | 5403003 |
| Value of plan covered by a fidelity bond | 2025-07-31 | 2500000 |
| Participant contributions to plan in this plan year | 2025-07-31 | 0 |
| Other expenses paid from plan in this plan year | 2025-07-31 | 0 |
| Other contributions to plan in this plan year | 2025-07-31 | 7218237 |
| Other income to plan in this plan year | 2025-07-31 | 161459 |
| Plan net income in this plan year | 2025-07-31 | 7791648 |
| Net assets as of the end of the plan year | 2025-07-31 | 13194651 |
| Net assets as of the beginning of the plan year | 2025-07-31 | 5403003 |
| Employer contributions to plan in this plan year | 2025-07-31 | 441275 |
| Expensese paid to adminstrative service provicers from plan in this plan year | 2025-07-31 | 19150 |
| 2023 : MERCHANT & GOULD P.C. PENSION PLAN 2023 401k financial data |
|---|
| Total unrealized appreciation/depreciation of assets | 2023-12-31 | $0 |
| Total liabilities at end of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2023-12-31 | $0 |
| Total liabilities at beginning of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2023-12-31 | $0 |
| Total income from all sources (including contributions) | 2023-12-31 | $3,774,774 |
| Total loss/gain on sale of assets | 2023-12-31 | $0 |
| Total of all expenses incurred | 2023-12-31 | $49,826,380 |
| Benefit payments and payments to participlants,beneficiaries,insurance carriers and others | 2023-12-31 | $49,682,572 |
| Total contributions o plan (from employers,participants, others, non cash contrinutions) | 2023-12-31 | $1,312,500 |
| Value of total assets at end of year | 2023-12-31 | $5,403,003 |
| Value of total assets at beginning of year | 2023-12-31 | $51,454,609 |
| Total of administrative expenses incurred including professional, contract, advisory and management fees | 2023-12-31 | $143,808 |
| Total interest from all sources | 2023-12-31 | $67,848 |
| Total dividends received (eg from common stock, registered investment company shares) | 2023-12-31 | $0 |
| Has a resolution to terminate the plan been adopted during the plan year or any prior plan year | 2023-12-31 | No |
| Was this plan covered by a fidelity bond | 2023-12-31 | Yes |
| Value of fidelity bond cover | 2023-12-31 | $2,500,000 |
| Were there any nonexempt tranactions with any party-in-interest | 2023-12-31 | No |
| Expenses. Other payments made (not to insurance carriers or or participants/beneficiaries) | 2023-12-31 | $47,526,999 |
| Value of other receiveables (less allowance for doubtful accounts) at end of year | 2023-12-31 | $0 |
| Value of other receiveables (less allowance for doubtful accounts) at beginning of year | 2023-12-31 | $0 |
| Other liabilities (not benefit claims, operating payabales oe acquisition indebtedness) at end of year | 2023-12-31 | $0 |
| Other liabilities (not benefit claims, operating payabales oe acquisition indebtedness) at beginning of year | 2023-12-31 | $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 | 2023-12-31 | No |
| Value of net income/loss | 2023-12-31 | $-46,051,606 |
| Value of net assets at end of year (total assets less liabilities) | 2023-12-31 | $5,403,003 |
| Value of net assets at beginning of year (total assets less liabilities) | 2023-12-31 | $51,454,609 |
| Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond) | 2023-12-31 | No |
| Were any loans by the plan or fixed income obligations due to the plan in default | 2023-12-31 | No |
| Were any leases to which the plan was party in default or uncollectible | 2023-12-31 | No |
| Value of interest in common/collective trusts at end of year | 2023-12-31 | $4,090,503 |
| Value of interest in common/collective trusts at beginning of year | 2023-12-31 | $49,704,154 |
| Interest earned from interest bearing cash (including money market accounts and certificates of deposit) | 2023-12-31 | $67,848 |
| Expenses. Payments to insurance carriers foe the provision of benefits | 2023-12-31 | $0 |
| Net investment gain or loss from common/collective trusts | 2023-12-31 | $2,394,426 |
| Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets | 2023-12-31 | Yes |
| Was there a failure to transmit to the plan any participant contributions | 2023-12-31 | No |
| Has the plan failed to provide any benefit when due under the plan | 2023-12-31 | No |
| Contributions received in cash from employer | 2023-12-31 | $1,312,500 |
| Employer contributions (assets) at end of year | 2023-12-31 | $1,312,500 |
| Employer contributions (assets) at beginning of year | 2023-12-31 | $1,750,455 |
| Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers | 2023-12-31 | $2,155,573 |
| Contract administrator fees | 2023-12-31 | $143,808 |
| Did the plan have assets held for investment | 2023-12-31 | 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 | 2023-12-31 | No |
| Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC | 2023-12-31 | No |
| Aggregate proceeds on sale of assets | 2023-12-31 | $53,913,403 |
| Aggregate carrying amount (costs) on sale of assets | 2023-12-31 | $53,913,403 |
| Opinion of an independent qualified public accountant for this plan | 2023-12-31 | Unqualified |
| Accountancy firm name | 2023-12-31 | CLIFTONLARSONALLEN LLP |
| Accountancy firm EIN | 2023-12-31 | 410746749 |
| Total unrealized appreciation/depreciation of assets | 2023-01-01 | $0 |
| Total liabilities at end of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2023-01-01 | $0 |
| Total liabilities at beginning of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2023-01-01 | $0 |
| Total income from all sources (including contributions) | 2023-01-01 | $3,774,774 |
| Total loss/gain on sale of assets | 2023-01-01 | $0 |
| Total of all expenses incurred | 2023-01-01 | $49,826,380 |
| Benefit payments and payments to participlants,beneficiaries,insurance carriers and others | 2023-01-01 | $49,682,572 |
| Total contributions o plan (from employers,participants, others, non cash contrinutions) | 2023-01-01 | $1,312,500 |
| Value of total assets at end of year | 2023-01-01 | $5,403,003 |
| Value of total assets at beginning of year | 2023-01-01 | $51,454,609 |
| Total of administrative expenses incurred including professional, contract, advisory and management fees | 2023-01-01 | $143,808 |
| Total interest from all sources | 2023-01-01 | $67,848 |
| Total dividends received (eg from common stock, registered investment company shares) | 2023-01-01 | $0 |
| Has a resolution to terminate the plan been adopted during the plan year or any prior plan year | 2023-01-01 | No |
| Was this plan covered by a fidelity bond | 2023-01-01 | Yes |
| Value of fidelity bond cover | 2023-01-01 | $2,500,000 |
| Were there any nonexempt tranactions with any party-in-interest | 2023-01-01 | No |
| Expenses. Other payments made (not to insurance carriers or or participants/beneficiaries) | 2023-01-01 | $47,526,999 |
| Value of other receiveables (less allowance for doubtful accounts) at end of year | 2023-01-01 | $0 |
| Value of other receiveables (less allowance for doubtful accounts) at beginning of year | 2023-01-01 | $0 |
| Other liabilities (not benefit claims, operating payabales oe acquisition indebtedness) at end of year | 2023-01-01 | $0 |
| Other liabilities (not benefit claims, operating payabales oe acquisition indebtedness) at beginning of year | 2023-01-01 | $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 | 2023-01-01 | No |
| Value of net income/loss | 2023-01-01 | $-46,051,606 |
| Value of net assets at end of year (total assets less liabilities) | 2023-01-01 | $5,403,003 |
| Value of net assets at beginning of year (total assets less liabilities) | 2023-01-01 | $51,454,609 |
| Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond) | 2023-01-01 | No |
| Were any loans by the plan or fixed income obligations due to the plan in default | 2023-01-01 | No |
| Were any leases to which the plan was party in default or uncollectible | 2023-01-01 | No |
| Value of interest in common/collective trusts at end of year | 2023-01-01 | $4,090,503 |
| Value of interest in common/collective trusts at beginning of year | 2023-01-01 | $49,704,154 |
| Interest earned from interest bearing cash (including money market accounts and certificates of deposit) | 2023-01-01 | $67,848 |
| Expenses. Payments to insurance carriers foe the provision of benefits | 2023-01-01 | $0 |
| Net investment gain or loss from common/collective trusts | 2023-01-01 | $2,394,426 |
| Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets | 2023-01-01 | Yes |
| Was there a failure to transmit to the plan any participant contributions | 2023-01-01 | No |
| Has the plan failed to provide any benefit when due under the plan | 2023-01-01 | No |
| Contributions received in cash from employer | 2023-01-01 | $1,312,500 |
| Employer contributions (assets) at end of year | 2023-01-01 | $1,312,500 |
| Employer contributions (assets) at beginning of year | 2023-01-01 | $1,750,455 |
| Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers | 2023-01-01 | $2,155,573 |
| Contract administrator fees | 2023-01-01 | $143,808 |
| Did the plan have assets held for investment | 2023-01-01 | 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 | 2023-01-01 | No |
| Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC | 2023-01-01 | No |
| Aggregate proceeds on sale of assets | 2023-01-01 | $53,913,403 |
| Aggregate carrying amount (costs) on sale of assets | 2023-01-01 | $53,913,403 |
| Opinion of an independent qualified public accountant for this plan | 2023-01-01 | 1 |
| Accountancy firm name | 2023-01-01 | CLIFTONLARSONALLEN LLP |
| Accountancy firm EIN | 2023-01-01 | 410746749 |
| 2022 : MERCHANT & GOULD P.C. PENSION PLAN 2022 401k financial data |
|---|
| Total unrealized appreciation/depreciation of assets | 2022-12-31 | $0 |
| Total liabilities at end of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2022-12-31 | $0 |
| Total liabilities at beginning of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2022-12-31 | $0 |
| Total income from all sources (including contributions) | 2022-12-31 | $-7,380,308 |
| Total loss/gain on sale of assets | 2022-12-31 | $0 |
| Total of all expenses incurred | 2022-12-31 | $3,317,085 |
| Benefit payments and payments to participlants,beneficiaries,insurance carriers and others | 2022-12-31 | $3,147,085 |
| Total contributions o plan (from employers,participants, others, non cash contrinutions) | 2022-12-31 | $1,750,455 |
| Value of total assets at end of year | 2022-12-31 | $51,454,609 |
| Value of total assets at beginning of year | 2022-12-31 | $62,152,002 |
| Total of administrative expenses incurred including professional, contract, advisory and management fees | 2022-12-31 | $170,000 |
| Total interest from all sources | 2022-12-31 | $17,450 |
| Total dividends received (eg from common stock, registered investment company shares) | 2022-12-31 | $0 |
| Has a resolution to terminate the plan been adopted during the plan year or any prior plan year | 2022-12-31 | No |
| Was this plan covered by a fidelity bond | 2022-12-31 | Yes |
| Value of fidelity bond cover | 2022-12-31 | $2,500,000 |
| Were there any nonexempt tranactions with any party-in-interest | 2022-12-31 | No |
| Value of other receiveables (less allowance for doubtful accounts) at end of year | 2022-12-31 | $0 |
| Value of other receiveables (less allowance for doubtful accounts) at beginning of year | 2022-12-31 | $0 |
| Other liabilities (not benefit claims, operating payabales oe acquisition indebtedness) at end of year | 2022-12-31 | $0 |
| Other liabilities (not benefit claims, operating payabales oe acquisition indebtedness) at beginning of year | 2022-12-31 | $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 | 2022-12-31 | No |
| Value of net income/loss | 2022-12-31 | $-10,697,393 |
| Value of net assets at end of year (total assets less liabilities) | 2022-12-31 | $51,454,609 |
| Value of net assets at beginning of year (total assets less liabilities) | 2022-12-31 | $62,152,002 |
| Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond) | 2022-12-31 | No |
| Were any loans by the plan or fixed income obligations due to the plan in default | 2022-12-31 | No |
| Were any leases to which the plan was party in default or uncollectible | 2022-12-31 | No |
| Value of interest in common/collective trusts at end of year | 2022-12-31 | $49,704,154 |
| Value of interest in common/collective trusts at beginning of year | 2022-12-31 | $60,551,693 |
| Interest earned from interest bearing cash (including money market accounts and certificates of deposit) | 2022-12-31 | $17,450 |
| Net investment gain or loss from common/collective trusts | 2022-12-31 | $-9,148,213 |
| Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets | 2022-12-31 | Yes |
| Was there a failure to transmit to the plan any participant contributions | 2022-12-31 | No |
| Has the plan failed to provide any benefit when due under the plan | 2022-12-31 | No |
| Contributions received in cash from employer | 2022-12-31 | $1,750,455 |
| Employer contributions (assets) at end of year | 2022-12-31 | $1,750,455 |
| Employer contributions (assets) at beginning of year | 2022-12-31 | $1,600,309 |
| Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers | 2022-12-31 | $3,147,085 |
| Contract administrator fees | 2022-12-31 | $170,000 |
| Did the plan have assets held for investment | 2022-12-31 | 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 | 2022-12-31 | No |
| Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC | 2022-12-31 | No |
| Aggregate proceeds on sale of assets | 2022-12-31 | $3,867,065 |
| Aggregate carrying amount (costs) on sale of assets | 2022-12-31 | $3,867,065 |
| Opinion of an independent qualified public accountant for this plan | 2022-12-31 | Unqualified |
| Accountancy firm name | 2022-12-31 | CLIFTONLARSONALLEN LLP |
| Accountancy firm EIN | 2022-12-31 | 410746749 |
| Total unrealized appreciation/depreciation of assets | 2022-01-01 | $0 |
| Total liabilities at end of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2022-01-01 | $0 |
| Total liabilities at beginning of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2022-01-01 | $0 |
| Total income from all sources (including contributions) | 2022-01-01 | $-7,380,308 |
| Total loss/gain on sale of assets | 2022-01-01 | $0 |
| Total of all expenses incurred | 2022-01-01 | $3,317,085 |
| Benefit payments and payments to participlants,beneficiaries,insurance carriers and others | 2022-01-01 | $3,147,085 |
| Total contributions o plan (from employers,participants, others, non cash contrinutions) | 2022-01-01 | $1,750,455 |
| Value of total assets at end of year | 2022-01-01 | $51,454,609 |
| Value of total assets at beginning of year | 2022-01-01 | $62,152,002 |
| Total of administrative expenses incurred including professional, contract, advisory and management fees | 2022-01-01 | $170,000 |
| Total interest from all sources | 2022-01-01 | $17,450 |
| Total dividends received (eg from common stock, registered investment company shares) | 2022-01-01 | $0 |
| Has a resolution to terminate the plan been adopted during the plan year or any prior plan year | 2022-01-01 | No |
| Was this plan covered by a fidelity bond | 2022-01-01 | Yes |
| Value of fidelity bond cover | 2022-01-01 | $2,500,000 |
| Were there any nonexempt tranactions with any party-in-interest | 2022-01-01 | No |
| Value of other receiveables (less allowance for doubtful accounts) at end of year | 2022-01-01 | $0 |
| Value of other receiveables (less allowance for doubtful accounts) at beginning of year | 2022-01-01 | $0 |
| Other liabilities (not benefit claims, operating payabales oe acquisition indebtedness) at end of year | 2022-01-01 | $0 |
| Other liabilities (not benefit claims, operating payabales oe acquisition indebtedness) at beginning of year | 2022-01-01 | $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 | 2022-01-01 | No |
| Value of net income/loss | 2022-01-01 | $-10,697,393 |
| Value of net assets at end of year (total assets less liabilities) | 2022-01-01 | $51,454,609 |
| Value of net assets at beginning of year (total assets less liabilities) | 2022-01-01 | $62,152,002 |
| Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond) | 2022-01-01 | No |
| Were any loans by the plan or fixed income obligations due to the plan in default | 2022-01-01 | No |
| Were any leases to which the plan was party in default or uncollectible | 2022-01-01 | No |
| Value of interest in common/collective trusts at end of year | 2022-01-01 | $49,704,154 |
| Value of interest in common/collective trusts at beginning of year | 2022-01-01 | $60,551,693 |
| Interest earned from interest bearing cash (including money market accounts and certificates of deposit) | 2022-01-01 | $17,450 |
| Net investment gain or loss from common/collective trusts | 2022-01-01 | $-9,148,213 |
| Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets | 2022-01-01 | Yes |
| Was there a failure to transmit to the plan any participant contributions | 2022-01-01 | No |
| Has the plan failed to provide any benefit when due under the plan | 2022-01-01 | No |
| Contributions received in cash from employer | 2022-01-01 | $1,750,455 |
| Employer contributions (assets) at end of year | 2022-01-01 | $1,750,455 |
| Employer contributions (assets) at beginning of year | 2022-01-01 | $1,600,309 |
| Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers | 2022-01-01 | $3,147,085 |
| Contract administrator fees | 2022-01-01 | $170,000 |
| Did the plan have assets held for investment | 2022-01-01 | 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 | 2022-01-01 | No |
| Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC | 2022-01-01 | No |
| Aggregate proceeds on sale of assets | 2022-01-01 | $3,867,065 |
| Aggregate carrying amount (costs) on sale of assets | 2022-01-01 | $3,867,065 |
| Opinion of an independent qualified public accountant for this plan | 2022-01-01 | 1 |
| Accountancy firm name | 2022-01-01 | CLIFTONLARSONALLEN LLP |
| Accountancy firm EIN | 2022-01-01 | 410746749 |
| 2021 : MERCHANT & GOULD P.C. PENSION PLAN 2021 401k financial data |
|---|
| Total unrealized appreciation/depreciation of assets | 2021-12-31 | $0 |
| Total liabilities at end of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2021-12-31 | $0 |
| Total liabilities at beginning of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2021-12-31 | $0 |
| Total income from all sources (including contributions) | 2021-12-31 | $6,393,436 |
| Total loss/gain on sale of assets | 2021-12-31 | $0 |
| Total of all expenses incurred | 2021-12-31 | $3,334,670 |
| Benefit payments and payments to participlants,beneficiaries,insurance carriers and others | 2021-12-31 | $3,164,670 |
| Total contributions o plan (from employers,participants, others, non cash contrinutions) | 2021-12-31 | $3,466,309 |
| Value of total assets at end of year | 2021-12-31 | $62,152,002 |
| Value of total assets at beginning of year | 2021-12-31 | $59,093,236 |
| Total of administrative expenses incurred including professional, contract, advisory and management fees | 2021-12-31 | $170,000 |
| Total interest from all sources | 2021-12-31 | $922 |
| Total dividends received (eg from common stock, registered investment company shares) | 2021-12-31 | $0 |
| Has a resolution to terminate the plan been adopted during the plan year or any prior plan year | 2021-12-31 | No |
| Was this plan covered by a fidelity bond | 2021-12-31 | Yes |
| Value of fidelity bond cover | 2021-12-31 | $2,500,000 |
| Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities | 2021-12-31 | $0 |
| Were there any nonexempt tranactions with any party-in-interest | 2021-12-31 | No |
| Value of other receiveables (less allowance for doubtful accounts) at end of year | 2021-12-31 | $0 |
| Value of other receiveables (less allowance for doubtful accounts) at beginning of year | 2021-12-31 | $168 |
| Other liabilities (not benefit claims, operating payabales oe acquisition indebtedness) at end of year | 2021-12-31 | $0 |
| Other liabilities (not benefit claims, operating payabales oe acquisition indebtedness) at beginning of year | 2021-12-31 | $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 | 2021-12-31 | No |
| Value of net income/loss | 2021-12-31 | $3,058,766 |
| Value of net assets at end of year (total assets less liabilities) | 2021-12-31 | $62,152,002 |
| Value of net assets at beginning of year (total assets less liabilities) | 2021-12-31 | $59,093,236 |
| Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond) | 2021-12-31 | No |
| Were any loans by the plan or fixed income obligations due to the plan in default | 2021-12-31 | No |
| Were any leases to which the plan was party in default or uncollectible | 2021-12-31 | No |
| Value of interest in common/collective trusts at end of year | 2021-12-31 | $60,551,693 |
| Value of interest in common/collective trusts at beginning of year | 2021-12-31 | $59,093,068 |
| Interest earned from interest bearing cash (including money market accounts and certificates of deposit) | 2021-12-31 | $922 |
| Net investment gain or loss from common/collective trusts | 2021-12-31 | $2,926,205 |
| Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets | 2021-12-31 | Yes |
| Was there a failure to transmit to the plan any participant contributions | 2021-12-31 | No |
| Has the plan failed to provide any benefit when due under the plan | 2021-12-31 | No |
| Contributions received in cash from employer | 2021-12-31 | $3,466,309 |
| Employer contributions (assets) at end of year | 2021-12-31 | $1,600,309 |
| Employer contributions (assets) at beginning of year | 2021-12-31 | $0 |
| Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers | 2021-12-31 | $3,164,670 |
| Contract administrator fees | 2021-12-31 | $170,000 |
| Did the plan have assets held for investment | 2021-12-31 | 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 | 2021-12-31 | No |
| Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC | 2021-12-31 | No |
| Aggregate proceeds on sale of assets | 2021-12-31 | $3,794,006 |
| Aggregate carrying amount (costs) on sale of assets | 2021-12-31 | $3,794,006 |
| Opinion of an independent qualified public accountant for this plan | 2021-12-31 | Unqualified |
| Accountancy firm name | 2021-12-31 | CLIFTONLARSONALLEN LLP |
| Accountancy firm EIN | 2021-12-31 | 410746749 |
| 2020 : MERCHANT & GOULD P.C. PENSION PLAN 2020 401k financial data |
|---|
| Total unrealized appreciation/depreciation of assets | 2020-12-31 | $0 |
| Total liabilities at end of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2020-12-31 | $0 |
| Total liabilities at beginning of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2020-12-31 | $0 |
| Total income from all sources (including contributions) | 2020-12-31 | $12,778,566 |
| Total loss/gain on sale of assets | 2020-12-31 | $0 |
| Total of all expenses incurred | 2020-12-31 | $4,592,452 |
| Benefit payments and payments to participlants,beneficiaries,insurance carriers and others | 2020-12-31 | $4,422,452 |
| Total contributions o plan (from employers,participants, others, non cash contrinutions) | 2020-12-31 | $2,940,000 |
| Value of total assets at end of year | 2020-12-31 | $59,093,236 |
| Value of total assets at beginning of year | 2020-12-31 | $50,907,122 |
| Total of administrative expenses incurred including professional, contract, advisory and management fees | 2020-12-31 | $170,000 |
| Total interest from all sources | 2020-12-31 | $7,323 |
| Total dividends received (eg from common stock, registered investment company shares) | 2020-12-31 | $0 |
| Has a resolution to terminate the plan been adopted during the plan year or any prior plan year | 2020-12-31 | No |
| Was this plan covered by a fidelity bond | 2020-12-31 | Yes |
| Value of fidelity bond cover | 2020-12-31 | $2,500,000 |
| Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities | 2020-12-31 | $0 |
| Were there any nonexempt tranactions with any party-in-interest | 2020-12-31 | No |
| Value of other receiveables (less allowance for doubtful accounts) at end of year | 2020-12-31 | $168 |
| Value of other receiveables (less allowance for doubtful accounts) at beginning of year | 2020-12-31 | $1,888 |
| Other liabilities (not benefit claims, operating payabales oe acquisition indebtedness) at end of year | 2020-12-31 | $0 |
| Other liabilities (not benefit claims, operating payabales oe acquisition indebtedness) at beginning of year | 2020-12-31 | $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 | 2020-12-31 | No |
| Value of net income/loss | 2020-12-31 | $8,186,114 |
| Value of net assets at end of year (total assets less liabilities) | 2020-12-31 | $59,093,236 |
| Value of net assets at beginning of year (total assets less liabilities) | 2020-12-31 | $50,907,122 |
| Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond) | 2020-12-31 | No |
| Were any loans by the plan or fixed income obligations due to the plan in default | 2020-12-31 | No |
| Were any leases to which the plan was party in default or uncollectible | 2020-12-31 | No |
| Value of interest in common/collective trusts at end of year | 2020-12-31 | $59,093,068 |
| Value of interest in common/collective trusts at beginning of year | 2020-12-31 | $49,670,928 |
| Interest earned from interest bearing cash (including money market accounts and certificates of deposit) | 2020-12-31 | $7,323 |
| Net investment gain or loss from common/collective trusts | 2020-12-31 | $9,831,243 |
| Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets | 2020-12-31 | Yes |
| Was there a failure to transmit to the plan any participant contributions | 2020-12-31 | No |
| Has the plan failed to provide any benefit when due under the plan | 2020-12-31 | No |
| Contributions received in cash from employer | 2020-12-31 | $2,940,000 |
| Employer contributions (assets) at end of year | 2020-12-31 | $0 |
| Employer contributions (assets) at beginning of year | 2020-12-31 | $1,234,306 |
| Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers | 2020-12-31 | $4,422,452 |
| Contract administrator fees | 2020-12-31 | $170,000 |
| Did the plan have assets held for investment | 2020-12-31 | 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 | 2020-12-31 | No |
| Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC | 2020-12-31 | No |
| Aggregate proceeds on sale of assets | 2020-12-31 | $6,864,097 |
| Aggregate carrying amount (costs) on sale of assets | 2020-12-31 | $6,864,097 |
| Opinion of an independent qualified public accountant for this plan | 2020-12-31 | Disclaimer |
| Accountancy firm name | 2020-12-31 | CLIFTONLARSONALLEN LLP |
| Accountancy firm EIN | 2020-12-31 | 410746749 |
| 2019 : MERCHANT & GOULD P.C. PENSION PLAN 2019 401k financial data |
|---|
| Total unrealized appreciation/depreciation of assets | 2019-12-31 | $0 |
| Total unrealized appreciation/depreciation of assets | 2019-12-31 | $0 |
| Total liabilities at end of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2019-12-31 | $0 |
| Total liabilities at end of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2019-12-31 | $0 |
| Total liabilities at beginning of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2019-12-31 | $0 |
| Total liabilities at beginning of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2019-12-31 | $0 |
| Total income from all sources (including contributions) | 2019-12-31 | $8,262,244 |
| Total income from all sources (including contributions) | 2019-12-31 | $8,262,244 |
| Total loss/gain on sale of assets | 2019-12-31 | $0 |
| Total loss/gain on sale of assets | 2019-12-31 | $0 |
| Total of all expenses incurred | 2019-12-31 | $3,428,111 |
| Total of all expenses incurred | 2019-12-31 | $3,428,111 |
| Benefit payments and payments to participlants,beneficiaries,insurance carriers and others | 2019-12-31 | $3,258,111 |
| Benefit payments and payments to participlants,beneficiaries,insurance carriers and others | 2019-12-31 | $3,258,111 |
| Total contributions o plan (from employers,participants, others, non cash contrinutions) | 2019-12-31 | $2,233,306 |
| Total contributions o plan (from employers,participants, others, non cash contrinutions) | 2019-12-31 | $2,233,306 |
| Value of total assets at end of year | 2019-12-31 | $50,907,122 |
| Value of total assets at end of year | 2019-12-31 | $50,907,122 |
| Value of total assets at beginning of year | 2019-12-31 | $46,072,989 |
| Value of total assets at beginning of year | 2019-12-31 | $46,072,989 |
| Total of administrative expenses incurred including professional, contract, advisory and management fees | 2019-12-31 | $170,000 |
| Total of administrative expenses incurred including professional, contract, advisory and management fees | 2019-12-31 | $170,000 |
| Total interest from all sources | 2019-12-31 | $25,174 |
| Total interest from all sources | 2019-12-31 | $25,174 |
| Total dividends received (eg from common stock, registered investment company shares) | 2019-12-31 | $0 |
| Total dividends received (eg from common stock, registered investment company shares) | 2019-12-31 | $0 |
| Has a resolution to terminate the plan been adopted during the plan year or any prior plan year | 2019-12-31 | No |
| Has a resolution to terminate the plan been adopted during the plan year or any prior plan year | 2019-12-31 | No |
| Was this plan covered by a fidelity bond | 2019-12-31 | Yes |
| Was this plan covered by a fidelity bond | 2019-12-31 | Yes |
| Value of fidelity bond cover | 2019-12-31 | $2,500,000 |
| Value of fidelity bond cover | 2019-12-31 | $2,500,000 |
| Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities | 2019-12-31 | $0 |
| Were there any nonexempt tranactions with any party-in-interest | 2019-12-31 | No |
| Were there any nonexempt tranactions with any party-in-interest | 2019-12-31 | No |
| Value of other receiveables (less allowance for doubtful accounts) at end of year | 2019-12-31 | $1,888 |
| Value of other receiveables (less allowance for doubtful accounts) at end of year | 2019-12-31 | $1,888 |
| Value of other receiveables (less allowance for doubtful accounts) at beginning of year | 2019-12-31 | $2,796 |
| Value of other receiveables (less allowance for doubtful accounts) at beginning of year | 2019-12-31 | $2,796 |
| Other liabilities (not benefit claims, operating payabales oe acquisition indebtedness) at end of year | 2019-12-31 | $0 |
| Other liabilities (not benefit claims, operating payabales oe acquisition indebtedness) at end of year | 2019-12-31 | $0 |
| Other liabilities (not benefit claims, operating payabales oe acquisition indebtedness) at beginning of year | 2019-12-31 | $0 |
| Other liabilities (not benefit claims, operating payabales oe acquisition indebtedness) at beginning of year | 2019-12-31 | $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 | 2019-12-31 | 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 | 2019-12-31 | No |
| Value of net income/loss | 2019-12-31 | $4,834,133 |
| Value of net income/loss | 2019-12-31 | $4,834,133 |
| Value of net assets at end of year (total assets less liabilities) | 2019-12-31 | $50,907,122 |
| Value of net assets at end of year (total assets less liabilities) | 2019-12-31 | $50,907,122 |
| Value of net assets at beginning of year (total assets less liabilities) | 2019-12-31 | $46,072,989 |
| Value of net assets at beginning of year (total assets less liabilities) | 2019-12-31 | $46,072,989 |
| Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond) | 2019-12-31 | No |
| Were any loans by the plan or fixed income obligations due to the plan in default | 2019-12-31 | No |
| Were any loans by the plan or fixed income obligations due to the plan in default | 2019-12-31 | No |
| Were any leases to which the plan was party in default or uncollectible | 2019-12-31 | No |
| Were any leases to which the plan was party in default or uncollectible | 2019-12-31 | No |
| Investment advisory and management fees | 2019-12-31 | $170,000 |
| Investment advisory and management fees | 2019-12-31 | $170,000 |
| Value of interest in common/collective trusts at end of year | 2019-12-31 | $49,670,928 |
| Value of interest in common/collective trusts at end of year | 2019-12-31 | $49,670,928 |
| Value of interest in common/collective trusts at beginning of year | 2019-12-31 | $45,592,193 |
| Value of interest in common/collective trusts at beginning of year | 2019-12-31 | $45,592,193 |
| Interest earned from interest bearing cash (including money market accounts and certificates of deposit) | 2019-12-31 | $25,174 |
| Interest earned from interest bearing cash (including money market accounts and certificates of deposit) | 2019-12-31 | $25,174 |
| Net investment gain or loss from common/collective trusts | 2019-12-31 | $6,003,764 |
| Net investment gain or loss from common/collective trusts | 2019-12-31 | $6,003,764 |
| Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets | 2019-12-31 | Yes |
| Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets | 2019-12-31 | Yes |
| Was there a failure to transmit to the plan any participant contributions | 2019-12-31 | No |
| Was there a failure to transmit to the plan any participant contributions | 2019-12-31 | No |
| Has the plan failed to provide any benefit when due under the plan | 2019-12-31 | No |
| Has the plan failed to provide any benefit when due under the plan | 2019-12-31 | No |
| Contributions received in cash from employer | 2019-12-31 | $2,233,306 |
| Contributions received in cash from employer | 2019-12-31 | $2,233,306 |
| Employer contributions (assets) at end of year | 2019-12-31 | $1,234,306 |
| Employer contributions (assets) at end of year | 2019-12-31 | $1,234,306 |
| Employer contributions (assets) at beginning of year | 2019-12-31 | $478,000 |
| Employer contributions (assets) at beginning of year | 2019-12-31 | $478,000 |
| Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers | 2019-12-31 | $3,258,111 |
| Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers | 2019-12-31 | $3,258,111 |
| Did the plan have assets held for investment | 2019-12-31 | Yes |
| Did the plan have assets held for investment | 2019-12-31 | 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 | 2019-12-31 | 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 | 2019-12-31 | No |
| Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC | 2019-12-31 | No |
| Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC | 2019-12-31 | No |
| Aggregate proceeds on sale of assets | 2019-12-31 | $3,405,290 |
| Aggregate proceeds on sale of assets | 2019-12-31 | $3,405,290 |
| Aggregate carrying amount (costs) on sale of assets | 2019-12-31 | $3,405,290 |
| Aggregate carrying amount (costs) on sale of assets | 2019-12-31 | $3,405,290 |
| Accountant perfomed limited scope audit pursuant to 29 CFR 2520.103-8 and/or 103-12(d) | 2019-12-31 | Yes |
| Accountant perfomed limited scope audit pursuant to 29 CFR 2520.103-8 and/or 103-12(d) | 2019-12-31 | Yes |
| Opinion of an independent qualified public accountant for this plan | 2019-12-31 | Disclaimer |
| Opinion of an independent qualified public accountant for this plan | 2019-12-31 | Disclaimer |
| Accountancy firm name | 2019-12-31 | CLIFTONLARSONALLEN LLP |
| Accountancy firm name | 2019-12-31 | CLIFTONLARSONALLEN LLP |
| Accountancy firm EIN | 2019-12-31 | 410746749 |
| Accountancy firm EIN | 2019-12-31 | 410746749 |
| 2018 : MERCHANT & GOULD P.C. PENSION PLAN 2018 401k financial data |
|---|
| Total unrealized appreciation/depreciation of assets | 2018-12-31 | $0 |
| Total liabilities at end of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2018-12-31 | $0 |
| Total liabilities at beginning of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2018-12-31 | $0 |
| Total income from all sources (including contributions) | 2018-12-31 | $375,876 |
| Total loss/gain on sale of assets | 2018-12-31 | $0 |
| Total of all expenses incurred | 2018-12-31 | $3,305,643 |
| Benefit payments and payments to participlants,beneficiaries,insurance carriers and others | 2018-12-31 | $3,135,643 |
| Total contributions o plan (from employers,participants, others, non cash contrinutions) | 2018-12-31 | $1,127,928 |
| Value of total assets at end of year | 2018-12-31 | $46,072,989 |
| Value of total assets at beginning of year | 2018-12-31 | $49,002,756 |
| Total of administrative expenses incurred including professional, contract, advisory and management fees | 2018-12-31 | $170,000 |
| Total interest from all sources | 2018-12-31 | $14,154 |
| Total dividends received (eg from common stock, registered investment company shares) | 2018-12-31 | $0 |
| Has a resolution to terminate the plan been adopted during the plan year or any prior plan year | 2018-12-31 | No |
| Was this plan covered by a fidelity bond | 2018-12-31 | Yes |
| Value of fidelity bond cover | 2018-12-31 | $2,500,000 |
| Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities | 2018-12-31 | $0 |
| Were there any nonexempt tranactions with any party-in-interest | 2018-12-31 | No |
| Value of other receiveables (less allowance for doubtful accounts) at end of year | 2018-12-31 | $2,796 |
| Value of other receiveables (less allowance for doubtful accounts) at beginning of year | 2018-12-31 | $391 |
| Other liabilities (not benefit claims, operating payabales oe acquisition indebtedness) at end of year | 2018-12-31 | $0 |
| Other liabilities (not benefit claims, operating payabales oe acquisition indebtedness) at beginning of year | 2018-12-31 | $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 | 2018-12-31 | No |
| Value of net income/loss | 2018-12-31 | $-2,929,767 |
| Value of net assets at end of year (total assets less liabilities) | 2018-12-31 | $46,072,989 |
| Value of net assets at beginning of year (total assets less liabilities) | 2018-12-31 | $49,002,756 |
| Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond) | 2018-12-31 | No |
| Were any loans by the plan or fixed income obligations due to the plan in default | 2018-12-31 | No |
| Were any leases to which the plan was party in default or uncollectible | 2018-12-31 | No |
| Investment advisory and management fees | 2018-12-31 | $170,000 |
| Value of interest in common/collective trusts at end of year | 2018-12-31 | $45,592,193 |
| Value of interest in common/collective trusts at beginning of year | 2018-12-31 | $48,560,723 |
| Interest earned from interest bearing cash (including money market accounts and certificates of deposit) | 2018-12-31 | $14,154 |
| Net investment gain or loss from common/collective trusts | 2018-12-31 | $-766,206 |
| Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets | 2018-12-31 | Yes |
| Was there a failure to transmit to the plan any participant contributions | 2018-12-31 | No |
| Has the plan failed to provide any benefit when due under the plan | 2018-12-31 | No |
| Contributions received in cash from employer | 2018-12-31 | $1,127,928 |
| Employer contributions (assets) at end of year | 2018-12-31 | $478,000 |
| Employer contributions (assets) at beginning of year | 2018-12-31 | $441,642 |
| Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers | 2018-12-31 | $3,135,643 |
| Did the plan have assets held for investment | 2018-12-31 | 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 | 2018-12-31 | No |
| Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC | 2018-12-31 | No |
| Aggregate proceeds on sale of assets | 2018-12-31 | $3,295,823 |
| Aggregate carrying amount (costs) on sale of assets | 2018-12-31 | $3,295,823 |
| Accountant perfomed limited scope audit pursuant to 29 CFR 2520.103-8 and/or 103-12(d) | 2018-12-31 | Yes |
| Opinion of an independent qualified public accountant for this plan | 2018-12-31 | Disclaimer |
| Accountancy firm name | 2018-12-31 | CLIFTONLARSONALLEN LLP |
| Accountancy firm EIN | 2018-12-31 | 410746749 |
| 2017 : MERCHANT & GOULD P.C. PENSION PLAN 2017 401k financial data |
|---|
| Total unrealized appreciation/depreciation of assets | 2017-12-31 | $0 |
| Total liabilities at end of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2017-12-31 | $0 |
| Total liabilities at beginning of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2017-12-31 | $42,500 |
| Total income from all sources (including contributions) | 2017-12-31 | $5,589,182 |
| Total loss/gain on sale of assets | 2017-12-31 | $0 |
| Total of all expenses incurred | 2017-12-31 | $3,064,104 |
| Benefit payments and payments to participlants,beneficiaries,insurance carriers and others | 2017-12-31 | $2,936,604 |
| Total contributions o plan (from employers,participants, others, non cash contrinutions) | 2017-12-31 | $756,642 |
| Value of total assets at end of year | 2017-12-31 | $49,002,756 |
| Value of total assets at beginning of year | 2017-12-31 | $46,520,178 |
| Total of administrative expenses incurred including professional, contract, advisory and management fees | 2017-12-31 | $127,500 |
| Total interest from all sources | 2017-12-31 | $4,918 |
| Total dividends received (eg from common stock, registered investment company shares) | 2017-12-31 | $0 |
| Has a resolution to terminate the plan been adopted during the plan year or any prior plan year | 2017-12-31 | No |
| Was this plan covered by a fidelity bond | 2017-12-31 | Yes |
| Value of fidelity bond cover | 2017-12-31 | $2,500,000 |
| Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities | 2017-12-31 | $0 |
| Were there any nonexempt tranactions with any party-in-interest | 2017-12-31 | No |
| Value of other receiveables (less allowance for doubtful accounts) at end of year | 2017-12-31 | $391 |
| Value of other receiveables (less allowance for doubtful accounts) at beginning of year | 2017-12-31 | $313 |
| Other liabilities (not benefit claims, operating payabales oe acquisition indebtedness) at end of year | 2017-12-31 | $0 |
| Other liabilities (not benefit claims, operating payabales oe acquisition indebtedness) at beginning of year | 2017-12-31 | $42,500 |
| Did the receive any noncash contributions whose value was neither redily determinable on an established market nor set by an independent third party appraiser | 2017-12-31 | No |
| Value of net income/loss | 2017-12-31 | $2,525,078 |
| Value of net assets at end of year (total assets less liabilities) | 2017-12-31 | $49,002,756 |
| Value of net assets at beginning of year (total assets less liabilities) | 2017-12-31 | $46,477,678 |
| Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond) | 2017-12-31 | No |
| Were any loans by the plan or fixed income obligations due to the plan in default | 2017-12-31 | No |
| Were any leases to which the plan was party in default or uncollectible | 2017-12-31 | No |
| Value of interest in common/collective trusts at end of year | 2017-12-31 | $48,560,723 |
| Value of interest in common/collective trusts at beginning of year | 2017-12-31 | $45,409,865 |
| Interest earned from interest bearing cash (including money market accounts and certificates of deposit) | 2017-12-31 | $4,918 |
| Net investment gain or loss from common/collective trusts | 2017-12-31 | $4,827,622 |
| Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets | 2017-12-31 | Yes |
| Was there a failure to transmit to the plan any participant contributions | 2017-12-31 | No |
| Has the plan failed to provide any benefit when due under the plan | 2017-12-31 | No |
| Contributions received in cash from employer | 2017-12-31 | $756,642 |
| Employer contributions (assets) at end of year | 2017-12-31 | $441,642 |
| Employer contributions (assets) at beginning of year | 2017-12-31 | $1,110,000 |
| Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers | 2017-12-31 | $2,936,604 |
| Contract administrator fees | 2017-12-31 | $127,500 |
| Did the plan have assets held for investment | 2017-12-31 | 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 | 2017-12-31 | No |
| Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC | 2017-12-31 | No |
| Aggregate proceeds on sale of assets | 2017-12-31 | $3,350,648 |
| Aggregate carrying amount (costs) on sale of assets | 2017-12-31 | $3,350,648 |
| Accountant perfomed limited scope audit pursuant to 29 CFR 2520.103-8 and/or 103-12(d) | 2017-12-31 | Yes |
| Opinion of an independent qualified public accountant for this plan | 2017-12-31 | Disclaimer |
| Accountancy firm name | 2017-12-31 | CLIFTONLARSONALLEN LLP |
| Accountancy firm EIN | 2017-12-31 | 410746749 |
| 2016 : MERCHANT & GOULD P.C. PENSION PLAN 2016 401k financial data |
|---|
| Total unrealized appreciation/depreciation of assets | 2016-12-31 | $0 |
| Total liabilities at end of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2016-12-31 | $42,500 |
| Total liabilities at beginning of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2016-12-31 | $0 |
| Total income from all sources (including contributions) | 2016-12-31 | $4,572,882 |
| Total loss/gain on sale of assets | 2016-12-31 | $0 |
| Total of all expenses incurred | 2016-12-31 | $4,091,140 |
| Benefit payments and payments to participlants,beneficiaries,insurance carriers and others | 2016-12-31 | $3,885,946 |
| Total contributions o plan (from employers,participants, others, non cash contrinutions) | 2016-12-31 | $1,355,944 |
| Value of total assets at end of year | 2016-12-31 | $46,520,178 |
| Value of total assets at beginning of year | 2016-12-31 | $45,995,936 |
| Total of administrative expenses incurred including professional, contract, advisory and management fees | 2016-12-31 | $205,194 |
| Total interest from all sources | 2016-12-31 | $2,904 |
| Total dividends received (eg from common stock, registered investment company shares) | 2016-12-31 | $0 |
| Has a resolution to terminate the plan been adopted during the plan year or any prior plan year | 2016-12-31 | No |
| Was this plan covered by a fidelity bond | 2016-12-31 | Yes |
| Value of fidelity bond cover | 2016-12-31 | $2,500,000 |
| Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities | 2016-12-31 | $0 |
| Were there any nonexempt tranactions with any party-in-interest | 2016-12-31 | No |
| Value of other receiveables (less allowance for doubtful accounts) at end of year | 2016-12-31 | $313 |
| Value of other receiveables (less allowance for doubtful accounts) at beginning of year | 2016-12-31 | $161 |
| Other liabilities (not benefit claims, operating payabales oe acquisition indebtedness) at end of year | 2016-12-31 | $42,500 |
| Other liabilities (not benefit claims, operating payabales oe acquisition indebtedness) at beginning of year | 2016-12-31 | $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 | 2016-12-31 | No |
| Value of net income/loss | 2016-12-31 | $481,742 |
| Value of net assets at end of year (total assets less liabilities) | 2016-12-31 | $46,477,678 |
| Value of net assets at beginning of year (total assets less liabilities) | 2016-12-31 | $45,995,936 |
| Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond) | 2016-12-31 | No |
| Were any loans by the plan or fixed income obligations due to the plan in default | 2016-12-31 | No |
| Were any leases to which the plan was party in default or uncollectible | 2016-12-31 | No |
| Value of interest in common/collective trusts at end of year | 2016-12-31 | $45,409,865 |
| Value of interest in common/collective trusts at beginning of year | 2016-12-31 | $45,495,775 |
| Interest earned from interest bearing cash (including money market accounts and certificates of deposit) | 2016-12-31 | $2,904 |
| Net investment gain or loss from common/collective trusts | 2016-12-31 | $3,214,034 |
| Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets | 2016-12-31 | Yes |
| Was there a failure to transmit to the plan any participant contributions | 2016-12-31 | No |
| Has the plan failed to provide any benefit when due under the plan | 2016-12-31 | No |
| Contributions received in cash from employer | 2016-12-31 | $1,355,944 |
| Employer contributions (assets) at end of year | 2016-12-31 | $1,110,000 |
| Employer contributions (assets) at beginning of year | 2016-12-31 | $500,000 |
| Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers | 2016-12-31 | $3,885,946 |
| Contract administrator fees | 2016-12-31 | $205,194 |
| Did the plan have assets held for investment | 2016-12-31 | 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 | 2016-12-31 | No |
| Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC | 2016-12-31 | No |
| Aggregate proceeds on sale of assets | 2016-12-31 | $4,050,027 |
| Aggregate carrying amount (costs) on sale of assets | 2016-12-31 | $4,050,027 |
| Accountant perfomed limited scope audit pursuant to 29 CFR 2520.103-8 and/or 103-12(d) | 2016-12-31 | Yes |
| Opinion of an independent qualified public accountant for this plan | 2016-12-31 | Disclaimer |
| Accountancy firm name | 2016-12-31 | CLIFTONLARSONALLEN LLP |
| Accountancy firm EIN | 2016-12-31 | 410746749 |
| 2015 : MERCHANT & GOULD P.C. PENSION PLAN 2015 401k financial data |
|---|
| Total unrealized appreciation/depreciation of assets | 2015-12-31 | $0 |
| Total liabilities at end of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2015-12-31 | $0 |
| Total liabilities at beginning of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2015-12-31 | $0 |
| Total income from all sources (including contributions) | 2015-12-31 | $231,126 |
| Total loss/gain on sale of assets | 2015-12-31 | $0 |
| Total of all expenses incurred | 2015-12-31 | $2,804,327 |
| Benefit payments and payments to participlants,beneficiaries,insurance carriers and others | 2015-12-31 | $2,560,027 |
| Total contributions o plan (from employers,participants, others, non cash contrinutions) | 2015-12-31 | $500,000 |
| Value of total assets at end of year | 2015-12-31 | $45,995,936 |
| Value of total assets at beginning of year | 2015-12-31 | $48,569,137 |
| Total of administrative expenses incurred including professional, contract, advisory and management fees | 2015-12-31 | $244,300 |
| Total interest from all sources | 2015-12-31 | $1,001 |
| Total dividends received (eg from common stock, registered investment company shares) | 2015-12-31 | $0 |
| Has a resolution to terminate the plan been adopted during the plan year or any prior plan year | 2015-12-31 | No |
| Was this plan covered by a fidelity bond | 2015-12-31 | Yes |
| Value of fidelity bond cover | 2015-12-31 | $2,500,000 |
| Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities | 2015-12-31 | $0 |
| Were there any nonexempt tranactions with any party-in-interest | 2015-12-31 | No |
| Value of other receiveables (less allowance for doubtful accounts) at end of year | 2015-12-31 | $161 |
| Value of other receiveables (less allowance for doubtful accounts) at beginning of year | 2015-12-31 | $36 |
| Other income not declared elsewhere | 2015-12-31 | $193 |
| Did the receive any noncash contributions whose value was neither redily determinable on an established market nor set by an independent third party appraiser | 2015-12-31 | No |
| Value of net income/loss | 2015-12-31 | $-2,573,201 |
| Value of net assets at end of year (total assets less liabilities) | 2015-12-31 | $45,995,936 |
| Value of net assets at beginning of year (total assets less liabilities) | 2015-12-31 | $48,569,137 |
| Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond) | 2015-12-31 | No |
| Were any loans by the plan or fixed income obligations due to the plan in default | 2015-12-31 | No |
| Were any leases to which the plan was party in default or uncollectible | 2015-12-31 | No |
| Value of interest in common/collective trusts at end of year | 2015-12-31 | $45,495,775 |
| Value of interest in common/collective trusts at beginning of year | 2015-12-31 | $48,069,101 |
| Interest earned from interest bearing cash (including money market accounts and certificates of deposit) | 2015-12-31 | $1,001 |
| Net investment gain or loss from common/collective trusts | 2015-12-31 | $-270,068 |
| Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets | 2015-12-31 | Yes |
| Was there a failure to transmit to the plan any participant contributions | 2015-12-31 | No |
| Has the plan failed to provide any benefit when due under the plan | 2015-12-31 | No |
| Contributions received in cash from employer | 2015-12-31 | $500,000 |
| Employer contributions (assets) at end of year | 2015-12-31 | $500,000 |
| Employer contributions (assets) at beginning of year | 2015-12-31 | $500,000 |
| Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers | 2015-12-31 | $2,560,027 |
| Contract administrator fees | 2015-12-31 | $244,300 |
| Did the plan have assets held for investment | 2015-12-31 | 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 | 2015-12-31 | No |
| Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC | 2015-12-31 | No |
| Aggregate proceeds on sale of assets | 2015-12-31 | $2,812,298 |
| Aggregate carrying amount (costs) on sale of assets | 2015-12-31 | $2,812,298 |
| Accountant perfomed limited scope audit pursuant to 29 CFR 2520.103-8 and/or 103-12(d) | 2015-12-31 | Yes |
| Opinion of an independent qualified public accountant for this plan | 2015-12-31 | Disclaimer |
| Accountancy firm name | 2015-12-31 | CLIFTONLARSONALLEN LLP |
| Accountancy firm EIN | 2015-12-31 | 410746749 |
| 2014 : MERCHANT & GOULD P.C. PENSION PLAN 2014 401k financial data |
|---|
| Total unrealized appreciation/depreciation of assets | 2014-12-31 | $0 |
| Total liabilities at end of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2014-12-31 | $0 |
| Total liabilities at beginning of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2014-12-31 | $0 |
| Total income from all sources (including contributions) | 2014-12-31 | $3,783,389 |
| Total loss/gain on sale of assets | 2014-12-31 | $0 |
| Total of all expenses incurred | 2014-12-31 | $2,702,789 |
| Benefit payments and payments to participlants,beneficiaries,insurance carriers and others | 2014-12-31 | $2,456,845 |
| Total contributions o plan (from employers,participants, others, non cash contrinutions) | 2014-12-31 | $576,919 |
| Value of total assets at end of year | 2014-12-31 | $48,569,137 |
| Value of total assets at beginning of year | 2014-12-31 | $47,488,537 |
| Total of administrative expenses incurred including professional, contract, advisory and management fees | 2014-12-31 | $245,944 |
| Total interest from all sources | 2014-12-31 | $443 |
| Total dividends received (eg from common stock, registered investment company shares) | 2014-12-31 | $0 |
| Has a resolution to terminate the plan been adopted during the plan year or any prior plan year | 2014-12-31 | No |
| Was this plan covered by a fidelity bond | 2014-12-31 | Yes |
| Value of fidelity bond cover | 2014-12-31 | $2,500,000 |
| Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities | 2014-12-31 | $0 |
| Were there any nonexempt tranactions with any party-in-interest | 2014-12-31 | No |
| Value of other receiveables (less allowance for doubtful accounts) at end of year | 2014-12-31 | $36 |
| Value of other receiveables (less allowance for doubtful accounts) at beginning of year | 2014-12-31 | $35 |
| Other income not declared elsewhere | 2014-12-31 | $16 |
| Did the receive any noncash contributions whose value was neither redily determinable on an established market nor set by an independent third party appraiser | 2014-12-31 | No |
| Value of net income/loss | 2014-12-31 | $1,080,600 |
| Value of net assets at end of year (total assets less liabilities) | 2014-12-31 | $48,569,137 |
| Value of net assets at beginning of year (total assets less liabilities) | 2014-12-31 | $47,488,537 |
| Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond) | 2014-12-31 | No |
| Were any loans by the plan or fixed income obligations due to the plan in default | 2014-12-31 | No |
| Were any leases to which the plan was party in default or uncollectible | 2014-12-31 | No |
| Value of interest in common/collective trusts at end of year | 2014-12-31 | $48,069,101 |
| Value of interest in common/collective trusts at beginning of year | 2014-12-31 | $46,988,502 |
| Interest earned from interest bearing cash (including money market accounts and certificates of deposit) | 2014-12-31 | $443 |
| Net investment gain or loss from common/collective trusts | 2014-12-31 | $3,206,011 |
| Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets | 2014-12-31 | Yes |
| Was there a failure to transmit to the plan any participant contributions | 2014-12-31 | No |
| Has the plan failed to provide any benefit when due under the plan | 2014-12-31 | No |
| Contributions received in cash from employer | 2014-12-31 | $576,919 |
| Employer contributions (assets) at end of year | 2014-12-31 | $500,000 |
| Employer contributions (assets) at beginning of year | 2014-12-31 | $500,000 |
| Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers | 2014-12-31 | $2,456,845 |
| Contract administrator fees | 2014-12-31 | $245,944 |
| Did the plan have assets held for investment | 2014-12-31 | 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 | 2014-12-31 | No |
| Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC | 2014-12-31 | No |
| Aggregate proceeds on sale of assets | 2014-12-31 | $2,710,037 |
| Aggregate carrying amount (costs) on sale of assets | 2014-12-31 | $2,710,037 |
| Accountant perfomed limited scope audit pursuant to 29 CFR 2520.103-8 and/or 103-12(d) | 2014-12-31 | Yes |
| Opinion of an independent qualified public accountant for this plan | 2014-12-31 | Disclaimer |
| Accountancy firm name | 2014-12-31 | CLIFTONLARSONALLEN LLP |
| Accountancy firm EIN | 2014-12-31 | 410746749 |
| 2013 : MERCHANT & GOULD P.C. PENSION PLAN 2013 401k financial data |
|---|
| Total unrealized appreciation/depreciation of assets | 2013-12-31 | $0 |
| Total liabilities at end of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2013-12-31 | $0 |
| Total liabilities at beginning of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2013-12-31 | $0 |
| Total income from all sources (including contributions) | 2013-12-31 | $1,179,899 |
| Total loss/gain on sale of assets | 2013-12-31 | $0 |
| Total of all expenses incurred | 2013-12-31 | $2,605,642 |
| Benefit payments and payments to participlants,beneficiaries,insurance carriers and others | 2013-12-31 | $2,363,595 |
| Total contributions o plan (from employers,participants, others, non cash contrinutions) | 2013-12-31 | $500,000 |
| Value of total assets at end of year | 2013-12-31 | $47,488,537 |
| Value of total assets at beginning of year | 2013-12-31 | $48,914,280 |
| Total of administrative expenses incurred including professional, contract, advisory and management fees | 2013-12-31 | $242,047 |
| Total interest from all sources | 2013-12-31 | $1,512 |
| Total dividends received (eg from common stock, registered investment company shares) | 2013-12-31 | $0 |
| Has a resolution to terminate the plan been adopted during the plan year or any prior plan year | 2013-12-31 | No |
| Was this plan covered by a fidelity bond | 2013-12-31 | Yes |
| Value of fidelity bond cover | 2013-12-31 | $2,500,000 |
| Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities | 2013-12-31 | $0 |
| Were there any nonexempt tranactions with any party-in-interest | 2013-12-31 | No |
| Value of other receiveables (less allowance for doubtful accounts) at end of year | 2013-12-31 | $35 |
| Value of other receiveables (less allowance for doubtful accounts) at beginning of year | 2013-12-31 | $212 |
| Other income not declared elsewhere | 2013-12-31 | $267 |
| Total non interest bearing cash at end of year | 2013-12-31 | $0 |
| Total non interest bearing cash at beginning of year | 2013-12-31 | $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 | 2013-12-31 | No |
| Value of net income/loss | 2013-12-31 | $-1,425,743 |
| Value of net assets at end of year (total assets less liabilities) | 2013-12-31 | $47,488,537 |
| Value of net assets at beginning of year (total assets less liabilities) | 2013-12-31 | $48,914,280 |
| Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond) | 2013-12-31 | No |
| Were any loans by the plan or fixed income obligations due to the plan in default | 2013-12-31 | No |
| Were any leases to which the plan was party in default or uncollectible | 2013-12-31 | No |
| Value of interest in common/collective trusts at end of year | 2013-12-31 | $46,988,502 |
| Value of interest in common/collective trusts at beginning of year | 2013-12-31 | $48,414,068 |
| Interest earned from interest bearing cash (including money market accounts and certificates of deposit) | 2013-12-31 | $1,512 |
| Net investment gain or loss from common/collective trusts | 2013-12-31 | $678,120 |
| Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets | 2013-12-31 | Yes |
| Was there a failure to transmit to the plan any participant contributions | 2013-12-31 | No |
| Has the plan failed to provide any benefit when due under the plan | 2013-12-31 | No |
| Contributions received in cash from employer | 2013-12-31 | $500,000 |
| Employer contributions (assets) at end of year | 2013-12-31 | $500,000 |
| Employer contributions (assets) at beginning of year | 2013-12-31 | $500,000 |
| Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers | 2013-12-31 | $2,363,595 |
| Contract administrator fees | 2013-12-31 | $242,047 |
| Did the plan have assets held for investment | 2013-12-31 | 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 | 2013-12-31 | No |
| Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC | 2013-12-31 | No |
| Aggregate proceeds on sale of assets | 2013-12-31 | $15,531,160 |
| Aggregate carrying amount (costs) on sale of assets | 2013-12-31 | $15,531,160 |
| Accountant perfomed limited scope audit pursuant to 29 CFR 2520.103-8 and/or 103-12(d) | 2013-12-31 | Yes |
| Opinion of an independent qualified public accountant for this plan | 2013-12-31 | Disclaimer |
| Accountancy firm name | 2013-12-31 | CLIFTONLARSONALLEN LLP |
| Accountancy firm EIN | 2013-12-31 | 410746749 |
| 2012 : MERCHANT & GOULD P.C. PENSION PLAN 2012 401k financial data |
|---|
| Total unrealized appreciation/depreciation of assets | 2012-12-31 | $0 |
| Total liabilities at end of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2012-12-31 | $0 |
| Total liabilities at beginning of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2012-12-31 | $0 |
| Total income from all sources (including contributions) | 2012-12-31 | $4,076,598 |
| Total loss/gain on sale of assets | 2012-12-31 | $0 |
| Total of all expenses incurred | 2012-12-31 | $5,181,639 |
| Benefit payments and payments to participlants,beneficiaries,insurance carriers and others | 2012-12-31 | $4,936,775 |
| Total contributions o plan (from employers,participants, others, non cash contrinutions) | 2012-12-31 | $700,000 |
| Value of total assets at end of year | 2012-12-31 | $48,914,280 |
| Value of total assets at beginning of year | 2012-12-31 | $50,019,321 |
| Total of administrative expenses incurred including professional, contract, advisory and management fees | 2012-12-31 | $244,864 |
| Total interest from all sources | 2012-12-31 | $1,991 |
| Total dividends received (eg from common stock, registered investment company shares) | 2012-12-31 | $356,051 |
| Has a resolution to terminate the plan been adopted during the plan year or any prior plan year | 2012-12-31 | No |
| Total dividends received from registered investment company shares (eg mutual funds) | 2012-12-31 | $356,051 |
| Was this plan covered by a fidelity bond | 2012-12-31 | Yes |
| Value of fidelity bond cover | 2012-12-31 | $2,500,000 |
| Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities | 2012-12-31 | $0 |
| Were there any nonexempt tranactions with any party-in-interest | 2012-12-31 | No |
| Value of other receiveables (less allowance for doubtful accounts) at end of year | 2012-12-31 | $212 |
| Value of other receiveables (less allowance for doubtful accounts) at beginning of year | 2012-12-31 | $324 |
| Other income not declared elsewhere | 2012-12-31 | $4,617 |
| Administrative expenses (other) incurred | 2012-12-31 | $64,153 |
| Total non interest bearing cash at end of year | 2012-12-31 | $0 |
| Total non interest bearing cash at beginning of year | 2012-12-31 | $45,304 |
| Did the receive any noncash contributions whose value was neither redily determinable on an established market nor set by an independent third party appraiser | 2012-12-31 | No |
| Value of net income/loss | 2012-12-31 | $-1,105,041 |
| Value of net assets at end of year (total assets less liabilities) | 2012-12-31 | $48,914,280 |
| Value of net assets at beginning of year (total assets less liabilities) | 2012-12-31 | $50,019,321 |
| Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond) | 2012-12-31 | No |
| Were any loans by the plan or fixed income obligations due to the plan in default | 2012-12-31 | No |
| Were any leases to which the plan was party in default or uncollectible | 2012-12-31 | No |
| Value of interest in registered invesment companies (eg mutual funds) at end of year | 2012-12-31 | $0 |
| Value of interest in registered invesment companies (eg mutual funds) at beginning of year | 2012-12-31 | $25,463,088 |
| Value of interest in common/collective trusts at end of year | 2012-12-31 | $48,414,068 |
| Value of interest in common/collective trusts at beginning of year | 2012-12-31 | $24,510,605 |
| Interest earned from interest bearing cash (including money market accounts and certificates of deposit) | 2012-12-31 | $1,991 |
| Net investment gain/loss from registered investment companies (e.g. mutual funds) | 2012-12-31 | $380,483 |
| Net investment gain or loss from common/collective trusts | 2012-12-31 | $2,633,456 |
| Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets | 2012-12-31 | Yes |
| Was there a failure to transmit to the plan any participant contributions | 2012-12-31 | No |
| Has the plan failed to provide any benefit when due under the plan | 2012-12-31 | No |
| Contributions received in cash from employer | 2012-12-31 | $700,000 |
| Employer contributions (assets) at end of year | 2012-12-31 | $500,000 |
| Employer contributions (assets) at beginning of year | 2012-12-31 | $0 |
| Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers | 2012-12-31 | $4,936,775 |
| Contract administrator fees | 2012-12-31 | $180,711 |
| Did the plan have assets held for investment | 2012-12-31 | 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 | 2012-12-31 | No |
| Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC | 2012-12-31 | No |
| Aggregate proceeds on sale of assets | 2012-12-31 | $5,182,896 |
| Aggregate carrying amount (costs) on sale of assets | 2012-12-31 | $5,182,896 |
| Accountant perfomed limited scope audit pursuant to 29 CFR 2520.103-8 and/or 103-12(d) | 2012-12-31 | Yes |
| Opinion of an independent qualified public accountant for this plan | 2012-12-31 | Disclaimer |
| Accountancy firm name | 2012-12-31 | CLIFTONLARSONALLEN LLP |
| Accountancy firm EIN | 2012-12-31 | 410746749 |
| 2011 : MERCHANT & GOULD P.C. PENSION PLAN 2011 401k financial data |
|---|
| Total unrealized appreciation/depreciation of assets | 2011-12-31 | $0 |
| Total liabilities at end of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2011-12-31 | $0 |
| Total liabilities at beginning of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2011-12-31 | $0 |
| Total income from all sources (including contributions) | 2011-12-31 | $2,170,881 |
| Total loss/gain on sale of assets | 2011-12-31 | $0 |
| Total of all expenses incurred | 2011-12-31 | $2,173,034 |
| Benefit payments and payments to participlants,beneficiaries,insurance carriers and others | 2011-12-31 | $1,904,824 |
| Total contributions o plan (from employers,participants, others, non cash contrinutions) | 2011-12-31 | $0 |
| Value of total assets at end of year | 2011-12-31 | $50,019,321 |
| Value of total assets at beginning of year | 2011-12-31 | $50,021,474 |
| Total of administrative expenses incurred including professional, contract, advisory and management fees | 2011-12-31 | $268,210 |
| Total interest from all sources | 2011-12-31 | $6,468 |
| Total dividends received (eg from common stock, registered investment company shares) | 2011-12-31 | $574,384 |
| Has a resolution to terminate the plan been adopted during the plan year or any prior plan year | 2011-12-31 | No |
| Total dividends received from registered investment company shares (eg mutual funds) | 2011-12-31 | $574,384 |
| Was this plan covered by a fidelity bond | 2011-12-31 | Yes |
| Value of fidelity bond cover | 2011-12-31 | $2,500,000 |
| Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities | 2011-12-31 | $0 |
| Were there any nonexempt tranactions with any party-in-interest | 2011-12-31 | No |
| Value of other receiveables (less allowance for doubtful accounts) at end of year | 2011-12-31 | $324 |
| Value of other receiveables (less allowance for doubtful accounts) at beginning of year | 2011-12-31 | $852 |
| Other income not declared elsewhere | 2011-12-31 | $13,565 |
| Administrative expenses (other) incurred | 2011-12-31 | $12,805 |
| Total non interest bearing cash at end of year | 2011-12-31 | $45,304 |
| Total non interest bearing cash at beginning of year | 2011-12-31 | $49,833 |
| Did the receive any noncash contributions whose value was neither redily determinable on an established market nor set by an independent third party appraiser | 2011-12-31 | No |
| Value of net income/loss | 2011-12-31 | $-2,153 |
| Value of net assets at end of year (total assets less liabilities) | 2011-12-31 | $50,019,321 |
| Value of net assets at beginning of year (total assets less liabilities) | 2011-12-31 | $50,021,474 |
| Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond) | 2011-12-31 | No |
| Were any loans by the plan or fixed income obligations due to the plan in default | 2011-12-31 | No |
| Were any leases to which the plan was party in default or uncollectible | 2011-12-31 | No |
| Value of interest in registered invesment companies (eg mutual funds) at end of year | 2011-12-31 | $25,463,088 |
| Value of interest in registered invesment companies (eg mutual funds) at beginning of year | 2011-12-31 | $25,521,623 |
| Value of interest in common/collective trusts at end of year | 2011-12-31 | $24,510,605 |
| Value of interest in common/collective trusts at beginning of year | 2011-12-31 | $24,449,166 |
| Value of interest bearing cash (including money market accounts and certificates of deposits) at end of year | 2011-12-31 | $0 |
| Interest-bearing cash (include money market accounts & certificates of deposit) at beginning of the Year | 2011-12-31 | $0 |
| Value of interest bearing cash (including money market accounts and certificates of deposits) at beginning of year | 2011-12-31 | $0 |
| Interest earned from interest bearing cash (including money market accounts and certificates of deposit) | 2011-12-31 | $6,468 |
| Asset value of US Government securities at end of year | 2011-12-31 | $0 |
| Asset value of US Government securities at beginning of year | 2011-12-31 | $0 |
| Net investment gain/loss from registered investment companies (e.g. mutual funds) | 2011-12-31 | $-58,536 |
| Net investment gain/loss from pooled separate accounts | 2011-12-31 | $0 |
| Net investment gain or loss from common/collective trusts | 2011-12-31 | $1,635,000 |
| Net gain/loss from 103.12 investment entities | 2011-12-31 | $0 |
| Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets | 2011-12-31 | Yes |
| Was there a failure to transmit to the plan any participant contributions | 2011-12-31 | No |
| Has the plan failed to provide any benefit when due under the plan | 2011-12-31 | No |
| Contributions received in cash from employer | 2011-12-31 | $0 |
| Employer contributions (assets) at end of year | 2011-12-31 | $0 |
| Employer contributions (assets) at beginning of year | 2011-12-31 | $0 |
| Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers | 2011-12-31 | $1,904,824 |
| Asset. Corporate debt instrument debt (other) at end of year | 2011-12-31 | $0 |
| Asset. Corporate debt instrument debt (other) at beginning of year | 2011-12-31 | $0 |
| Contract administrator fees | 2011-12-31 | $255,405 |
| Did the plan have assets held for investment | 2011-12-31 | 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 | 2011-12-31 | No |
| Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC | 2011-12-31 | No |
| Aggregate proceeds on sale of assets | 2011-12-31 | $2,165,421 |
| Aggregate carrying amount (costs) on sale of assets | 2011-12-31 | $2,165,421 |
| Accountant perfomed limited scope audit pursuant to 29 CFR 2520.103-8 and/or 103-12(d) | 2011-12-31 | Yes |
| Opinion of an independent qualified public accountant for this plan | 2011-12-31 | Disclaimer |
| Accountancy firm name | 2011-12-31 | CLIFTONLARSONALLEN LLP |
| Accountancy firm EIN | 2011-12-31 | 410746749 |
| 2010 : MERCHANT & GOULD P.C. PENSION PLAN 2010 401k financial data |
|---|
| Total unrealized appreciation/depreciation of assets | 2010-12-31 | $0 |
| Total liabilities at end of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2010-12-31 | $0 |
| Total liabilities at beginning of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities) | 2010-12-31 | $0 |
| Total income from all sources (including contributions) | 2010-12-31 | $2,623,265 |
| Total loss/gain on sale of assets | 2010-12-31 | $0 |
| Total of all expenses incurred | 2010-12-31 | $2,041,256 |
| Benefit payments and payments to participlants,beneficiaries,insurance carriers and others | 2010-12-31 | $1,786,216 |
| Total contributions o plan (from employers,participants, others, non cash contrinutions) | 2010-12-31 | $0 |
| Value of total assets at end of year | 2010-12-31 | $50,021,474 |
| Value of total assets at beginning of year | 2010-12-31 | $49,439,465 |
| Total of administrative expenses incurred including professional, contract, advisory and management fees | 2010-12-31 | $255,040 |
| Total interest from all sources | 2010-12-31 | $0 |
| Total dividends received (eg from common stock, registered investment company shares) | 2010-12-31 | $680,204 |
| Has a resolution to terminate the plan been adopted during the plan year or any prior plan year | 2010-12-31 | No |
| Total dividends received from registered investment company shares (eg mutual funds) | 2010-12-31 | $680,204 |
| Was this plan covered by a fidelity bond | 2010-12-31 | Yes |
| Value of fidelity bond cover | 2010-12-31 | $2,500,000 |
| Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities | 2010-12-31 | $0 |
| Were there any nonexempt tranactions with any party-in-interest | 2010-12-31 | No |
| Value of other receiveables (less allowance for doubtful accounts) at end of year | 2010-12-31 | $852 |
| Value of other receiveables (less allowance for doubtful accounts) at beginning of year | 2010-12-31 | $4,789 |
| Other income not declared elsewhere | 2010-12-31 | $1,235 |
| Administrative expenses (other) incurred | 2010-12-31 | $0 |
| Total non interest bearing cash at end of year | 2010-12-31 | $49,833 |
| Total non interest bearing cash at beginning of year | 2010-12-31 | $50,644 |
| Did the receive any noncash contributions whose value was neither redily determinable on an established market nor set by an independent third party appraiser | 2010-12-31 | No |
| Value of net income/loss | 2010-12-31 | $582,009 |
| Value of net assets at end of year (total assets less liabilities) | 2010-12-31 | $50,021,474 |
| Value of net assets at beginning of year (total assets less liabilities) | 2010-12-31 | $49,439,465 |
| Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond) | 2010-12-31 | No |
| Were any loans by the plan or fixed income obligations due to the plan in default | 2010-12-31 | No |
| Were any leases to which the plan was party in default or uncollectible | 2010-12-31 | No |
| Value of interest in registered invesment companies (eg mutual funds) at end of year | 2010-12-31 | $25,521,623 |
| Value of interest in registered invesment companies (eg mutual funds) at beginning of year | 2010-12-31 | $25,130,271 |
| Value of interest in common/collective trusts at end of year | 2010-12-31 | $24,449,166 |
| Value of interest in common/collective trusts at beginning of year | 2010-12-31 | $10,656,793 |
| Value of interest bearing cash (including money market accounts and certificates of deposits) at end of year | 2010-12-31 | $0 |
| Interest-bearing cash (include money market accounts & certificates of deposit) at beginning of the Year | 2010-12-31 | $13,596,968 |
| Value of interest bearing cash (including money market accounts and certificates of deposits) at beginning of year | 2010-12-31 | $13,596,968 |
| Interest earned from interest bearing cash (including money market accounts and certificates of deposit) | 2010-12-31 | $0 |
| Asset value of US Government securities at end of year | 2010-12-31 | $0 |
| Asset value of US Government securities at beginning of year | 2010-12-31 | $0 |
| Net investment gain/loss from registered investment companies (e.g. mutual funds) | 2010-12-31 | $495,977 |
| Net investment gain/loss from pooled separate accounts | 2010-12-31 | $0 |
| Net investment gain or loss from common/collective trusts | 2010-12-31 | $1,445,849 |
| Net gain/loss from 103.12 investment entities | 2010-12-31 | $0 |
| Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets | 2010-12-31 | Yes |
| Was there a failure to transmit to the plan any participant contributions | 2010-12-31 | No |
| Has the plan failed to provide any benefit when due under the plan | 2010-12-31 | No |
| Contributions received in cash from employer | 2010-12-31 | $0 |
| Employer contributions (assets) at end of year | 2010-12-31 | $0 |
| Employer contributions (assets) at beginning of year | 2010-12-31 | $0 |
| Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers | 2010-12-31 | $1,786,216 |
| Asset. Corporate debt instrument debt (other) at end of year | 2010-12-31 | $0 |
| Asset. Corporate debt instrument debt (other) at beginning of year | 2010-12-31 | $0 |
| Contract administrator fees | 2010-12-31 | $255,040 |
| Did the plan have assets held for investment | 2010-12-31 | 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 | 2010-12-31 | No |
| Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC | 2010-12-31 | No |
| Aggregate proceeds on sale of assets | 2010-12-31 | $27,026,128 |
| Aggregate carrying amount (costs) on sale of assets | 2010-12-31 | $27,026,128 |
| Accountant perfomed limited scope audit pursuant to 29 CFR 2520.103-8 and/or 103-12(d) | 2010-12-31 | Yes |
| Opinion of an independent qualified public accountant for this plan | 2010-12-31 | Disclaimer |
| Accountancy firm name | 2010-12-31 | LARSONALLEN LLP |
| Accountancy firm EIN | 2010-12-31 | 410746749 |
| 2009 : MERCHANT & GOULD P.C. PENSION PLAN 2009 401k financial data |
|---|
| Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities | 2009-12-31 | $0 |
