Defined Benefit (Pension) · DOL Form 5500 · 2022

Green Diamond Resource Company Pension Plan

Data updated 2026-08-25

$232M
Total assets Near avg plan size
215
Participants Below avg headcount
96th
Percentile by assets National rank
$1.1M
Avg per participant High balance/head
PlainRetire home → About this data RSS: change history

Official DOL plan name: Simpson Employees Retirement Trust · Sponsored by Green Diamond Resource Company · Washington · Management of Enterprises

$232M in assets, 215 participants

Green Diamond Resource Company's Simpson Employees Retirement Trust reported $232M in total assets and 215 participants in its 2022 DOL Form 5500 filing, ranking in the 96th percentile by assets among filed plans. Figures are as reported by the plan sponsor to the Department of Labor, not audited or endorsed by PlainRetire.

  • #1,036 in Management of Enterprises (1,193 peers)

Coverage in Washington

Simpson Employees Retirement Trust covers 215 participants in Washington, about 15% of the average Washington filer (state average ~1,476 per filing). Assets: $232M.

#1,036
in Management of Enterprises (1,193 peers)
-21.9%
assets change YoY
2.3×
vs typical plan assets (national mean)

The plan reported a net loss of $65M for the year, a single-year figure driven by markets and benefit payments, not a measure of plan health.

Simpson Employees Retirement Trust's outsized position by total assets

Simpson Employees Retirement Trust vs every filed plan by assets

End-of-year total assets · plan year 2022 · DOL Form 5500

$231,805,956 Top 4% higher than 96% of 139,123 filed plans

This plan $0 $2,050,000,000 every filed plan with reported assets, bucketed by value

Dashed line + filled bar = this entry, among filed plans.

Source U.S. Department of Labor Form 5500 filings (EBSA) · plan year 2022

Simpson Employees Retirement Trust among mid-size filed plans by headcount

Plan-year 2022 Form 5500 filings with a reported participant count, partitioned by headcount band, not by assets. Simpson Employees Retirement Trust sits mid-pack in the medium band (215 participants).

DOL schedule card

Filing strip 912172199 · Green Diamond Resource Company PY 2022 · Defined Benefit (Pension)

Simpson Employees Retirement Trust · $232M · 215 · 96th

  • EIN $232M
  • EIN 215
  • EIN 96th
  • EIN Defined Benefit (Pension)
  • EIN near Alliant Energy Cash Balance Pension Plan
  • EIN ind #1036

Stamps derive from this plan's Form 5500 line items (assets, participants, type, EIN, cohort placement) - not a quality rating of the sponsor. Read with Management of Enterprises retirement plans → · Plans in Washington →

Simpson Employees Retirement Trust in the asset neighbourhood

Seafarers Officers and Employees Pension PlanSeafarers Officers and Emplo…$232MPlumbers and Pipefitters Local Union No 333 Pension FundPlumbers and Pipefitters Loc…$232MRetirement Plan for Bargaining Unit Employees of the Metal Trades Council of Consolidated Nuclear Security, LLCRetirement Plan for Bargaini…$232MSimpson Employees Retirement TrustSimpson Employees Retirement…$232MAlliant Energy Cash Balance Pension PlanAlliant Energy Cash Balance …$232M
End-of-year total assets ($M) among Simpson Employees Retirement Trust and nearest nationwide Defined Benefit (Pension) peers. Source: DOL Form 5500 plan year 2022.

Washington filing particulars

Total Assets (Beginning of Year)$297M
Net Assets (End of Year)$232M
Net Income-$65M
Employer EIN912172199
Plan Effective Date1985-08-29
Filing StatusFILING RECEIVED

Sponsor Plan History (Green Diamond Resource Company)

Sponsor-wide plan assets over time

All Green Diamond Resource Company plans reported in each filing year

Latest sponsor-wide plan assets
$115M 63.16460411447697% vs 2022
2024 filing year
$0M$100M$200M$300M$400M 202220232024 $312M $115M ▼ -63.2%
Year Plans Participants Total Assets
2022 2 589 $312M
2023 3 586 $105M
2024 1 385 $115M

Nearby Defined Benefit (Pension) Plans in Washington

Peer Defined Benefit (Pension) plans, same state, same plan type, ranked by total assets.

Simpson Employees Retirement Trust vs. nearby Defined Benefit (Pension) plans in Washington, assets vs. participants Scatter plot of 6 data points. -50000050000100000150000200000250000 -200204060 Total assets ($B) Participants Simpson Employees Retirement Trust, Total assets ($B): 0.231805956 · Participants: 215Simpson Employees Retirement TrustWestern Conference of Teamsters Pension Plan, Total assets ($B): 53.719854718 · Participants: 226505Western Conference of Teamsters Pension PlanThe Pension Value Plan for Employees of the Boeing Company, Total assets ($B): 25.232670781 · Participants: 34042The Pension Value Plan for Employees of the Boeing CompanyThe Boeing Company Employee Retirement Plan, Total assets ($B): 17.057699432 · Participants: 34972The Boeing Company Employee Retirement PlanNorthwest Carpenters Retirement Plan, Total assets ($B): 2.972366874 · Participants: 15284Northwest Carpenters Retirement PlanLocals 302 & 612 of the Iuoe - Employers Construction Industry Retirement Plan, Total assets ($B): 2.815845616 · Participants: 8083Locals 302 & 612 of the Iuoe - Employers Construction Industry Retirement Plan
Simpson Employees Retirement Trust vs. nearby Defined Benefit (Pension) plans in Washington, assets vs. participants

Simpson Employees Retirement Trust's out-of-state Defined Benefit (Pension) peers by assets and headcount

Outside Washington, the nearest Defined Benefit (Pension) by assets is Alliant Energy Cash Balance Pension Plan in WI ($232M); by covered participants it is Mony Life Retirement Income Security Plan for Employees in NY (215 participants). Same-state nearby plans are listed separately above.

DOL Form 5500 plan year 2022. Asset totals can differ widely at the same headcount; neither axis is a quality rating.

Frequently Asked Questions

How did Simpson Employees Retirement Trust assets move in 2022?
Simpson Employees Retirement Trust declined sharply - down 21.9% during 2022, from $297M to $232M. Reported net income was -$65M.
How have Green Diamond Resource Company plan assets changed over time?
Across 3 plan years on file (2022-2024), Green Diamond Resource Company's sponsor-wide assets declined 63.2%, from $312M to $115M.
Where does Simpson Employees Retirement Trust rank by assets among Form 5500 filers?
Simpson Employees Retirement Trust ranks in the 96th percentile by end-of-year assets among 139,126 plans that reported assets for plan year 2022 (in the top 5% of all filed plans by assets).
Which Defined Benefit (Pension) plans are similar in size to Simpson Employees Retirement Trust?
Among Defined Benefit (Pension) plans in other states, the closest by assets is Alliant Energy Cash Balance Pension Plan in WI ($232M, 449 participants).
Which Defined Benefit (Pension) plans cover a similar participant headcount to Simpson Employees Retirement Trust?
Among Defined Benefit (Pension) plans in other states, the closest by covered participants is Mony Life Retirement Income Security Plan for Employees in NY (215 participants, $213M in assets).