401(k) · DOL Form 5500 · 2023

Kma Management, Inc. 401(k) Plan

Data updated 2026-08-25

$2M
Total assets Small plan by assets
22
Participants Small participant base
31st
Percentile by assets National rank
$92,258
Avg per participant Below avg balance/head
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Official DOL plan name: Luis Freire 1165(e) Plan · Sponsored by Kma Management, Inc. · Puerto Rico · Wholesale Trade

$2M in assets, 22 participants

Kma Management, Inc.'s Luis Freire 1165(e) Plan reported $2M in total assets and 22 participants in its 2023 DOL Form 5500 filing, ranking in the 31st 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.

  • #1,256 in Wholesale Trade (6,309 peers)

Kma Management, Inc. multi-year trail

Kma Management, Inc.'s plans moved +38.3% in assets from 2022 to 2024; this filing shows Luis Freire 1165(e) Plan at $2M / 22 participants.

#1,256
in Wholesale Trade (6,309 peers)
+19.3%
assets growth YoY

Luis Freire 1165(e) Plan among the smaller filed plans by assets

Luis Freire 1165(e) Plan vs every filed plan by assets

End-of-year total assets · plan year 2023 · DOL Form 5500

$2,029,683 31st percentile higher than 31% of 127,068 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 2023

Luis Freire 1165(e) Plan among smaller filed plans by headcount

Plan-year 2023 Form 5500 filings with a reported participant count, partitioned by headcount band, not by assets. Luis Freire 1165(e) Plan is a small filing (22 participants) on this national headcount ladder.

What changed between DOL Form 5500 filings

plan year 2022 → plan year 2023

  • Luis Freire 1165(e) Plan reported net income rose from -$354K in the plan year 2022 filing to $328K in the plan year 2023 filing.
  • Luis Freire 1165(e) Plan end-of-year assets rose from $2M in the plan year 2022 filing to $2M in the plan year 2023 filing.

See the national 2022→2023 release diff →

DOL schedule card

Filing strip 660714319 · Kma Management, Inc. PY 2023 · 401(k)

Luis Freire 1165(e) Plan · $2M · 22 · 31st

  • ASSETS $2M
  • ASSETS 22
  • ASSETS 31st
  • ASSETS 401(k)
  • ASSETS near Cpa Consulting Group LLP 401(k) Profit Sharing Plan
  • ASSETS ind #1256

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 Wholesale Trade retirement plans → · Plans in Puerto Rico →

Luis Freire 1165(e) Plan in the asset neighbourhood

Luis Freire 1165(e) Plan$2MCpa Consulting Group LLP 401(k) Profit Sharing PlanCpa Consulting Group LLP 401…$2MRiley Spence Management Company 401(k) PlanRiley Spence Management Comp…$2MSchoolworks 401(k) Plan$2MHill Country Transit District 401(k) PlanHill Country Transit Distric…$2M
End-of-year total assets ($M) among Luis Freire 1165(e) Plan and nearest nationwide 401(k) peers. Source: DOL Form 5500 plan year 2023.

Kma Management, Inc. multi-year asset trail

Sponsor-wide plan assets over time

All Kma Management, Inc. plans reported in each filing year

Latest sponsor-wide plan assets
$2M 38.277988547895745% vs 2022
2024 filing year
$1.6M$1.8M$2M$2.2M$2.4M$2.6M 202220232024 $1.7M $2.35M ▲ +38.2%
Year Plans Participants Total Assets
2022 1 22 $2M
2023 1 22 $2M
2024 1 20 $2M

Kma Management, Inc. filing trail (2023)

Total Assets (Beginning of Year)$2M
Net Assets (End of Year)$2M
Net Income$328K
Employer EIN660714319
Plan Effective Date2006-11-01
Filing StatusFILING RECEIVED

Nearby 401(k) Plans in Puerto Rico

Peer 401(k) plans, same state, same plan type, ranked by total assets.

Luis Freire 1165(e) Plan vs. nearby 401(k) plans in Puerto Rico, assets vs. participants Scatter plot of 6 data points. -100001000200030004000 -1000100200300400500 Total assets ($M) Participants Luis Freire 1165(e) Plan, Total assets ($M): 2.029683 · Participants: 22Luis Freire 1165(e) PlanPfizer Savings Plan for Employees Resident in Puerto Rico, Total assets ($M): 385.326556 · Participants: 87Pfizer Savings Plan for Employees Resident in Puerto RicoMsd Puerto Rico Savings and Security Plan, Total assets ($M): 224.042082 · Participants: 679Msd Puerto Rico Savings and Security PlanInter American University of Pr Defined Contribution Retirement Plan, Total assets ($M): 187.642756 · Participants: 1601Inter American University of Pr Defined Contribution Retirement PlanPopular, Inc. USA 401(k) Savings & Investment Plan, Total assets ($M): 149.554638 · Participants: 867Popular, Inc. USA 401(k) Savings & Investment PlanFirstbank 401(k) Retirement Plan for Residents of Puerto Rico, Total assets ($M): 142.903396 · Participants: 2875Firstbank 401(k) Retirement Plan for Residents of Puerto Rico
Luis Freire 1165(e) Plan vs. nearby 401(k) plans in Puerto Rico, assets vs. participants
Compare Luis Freire 1165(e) Plan side-by-side with 3 peers →

Luis Freire 1165(e) Plan's out-of-state 401(k) peers by assets and headcount

Outside Puerto Rico, the nearest 401(k) by assets is Cpa Consulting Group LLP 401(k) Profit Sharing Plan in WY ($2M); by covered participants it is Acm Ventures, Inc. 401(k) Profit Sharing Plan in NC (22 participants). Same-state nearby plans are listed separately above.

Similar participant headcount

Nearest other-state filings by covered participants (22 participants); asset peers above are excluded.

DOL Form 5500 plan year 2023. Asset totals can differ widely at the same headcount; neither axis is a quality rating.

Frequently Asked Questions

How did Luis Freire 1165(e) Plan assets move in 2023? ▼
Luis Freire 1165(e) Plan grew sharply - up 19.3% during 2023, from $2M to $2M. Reported net income was $328K.
How have Kma Management, Inc. plan assets changed over time? ▼
Across 3 plan years on file (2022-2024), Kma Management, Inc.'s sponsor-wide assets grew 38.3%, from $2M to $2M.
Which 401(k) plans are similar in size to Luis Freire 1165(e) Plan? ▼
Among 401(k) plans in other states, the closest by assets is Cpa Consulting Group LLP 401(k) Profit Sharing Plan in WY ($2M, 12 participants).
Which 401(k) plans cover a similar participant headcount to Luis Freire 1165(e) Plan? ▼
Among 401(k) plans in other states, the closest by covered participants is Acm Ventures, Inc. 401(k) Profit Sharing Plan in NC (22 participants, $553K in assets).

Source: U.S. Department of Labor, Employee Benefits Security Administration (EBSA), Form 5500 public disclosure dataset. Plan year 2023.

Source: DOL EFAST2 filing system (efast.dol.gov) - original filing retrieval by EIN 660714319.

Read our methodology - how this data is sourced, computed, and verified.

Data sourced from U.S. Department of Labor Form 5500 filings (EBSA). See our methodology for details.