Overfunding at EOY

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I am working on a 403(b) plan that has a pro-rata profit sharing allocation. All participants receive a 3% profit sharing contribution on a per payroll basis with no end of year or hour allocation conditions.

The plan sponsor thought they could contribute an extra contribution to three highly compensated employees on December 31 and did so without consulting us. Now the plan has about $6,000 of employer money which should not have been contributed to the plan. The organization I am dealing with is a 501©3 org. so deductibility is not an issue. Is their another excise tax that I should be worried about?

Any thought would be appreciated?