For the second time in as many years, Fortune magazine named both window maker Pella Corp. and 401(k) retirement plan manager Principal Financial Group Inc. to its list of the 100 best places to work.

Pella made the list for the fifth consecutive year. The company, which is based in the city of the same name, slipped to No. 22 on this year’s list from 12th place – which was the highest that the company had ever been ranked. Principal, Iowa’s most valuable company by market capitalization, climbed to No. 95 from No. 100.

Fortune has been publishing the list since 1998. It is compiled by Robert Levering and Milton Moskowitz at San Francisco’s Great Place to Work Institute.

In the article, Fortune cited Pella’s willingness to share profits with its employees, which it has been doing for half a century, and its generous scholarship support for children of workers – a valued perk because Pella’s manufacturing sites are generally located in small towns. The company also gives workers’ children “first crack at summer jobs,” the magazine wrote.

As for Principal, Fortune said the “financial services giant listens to – and acts on – employees suggestions,” including a policy not to hold meetings on Fridays, lots of medical plans to choose from and leave for caregivers.

J.M. Smucker Co., the Orville, Ohio-based maker of jelly, peanut butter and other food products, was named the best company in America to work for. The 107-year-old family-controlled company is the first manufacturer to top Fortune’s list. No. 2 on Fortune’s list was the Atlanta-based law firm of Alston & Bird, followed by The Container Store of Dallas.