Defined Benefit (Pension) · DOL Form 5500 · 2023

Green Diamond Resource Company Pension Plan

Data updated 2026-08-25

$10M
Total assets Small plan by assets
202
Participants Below avg headcount
58th
Percentile by assets National rank
$48,911
Avg per participant Low balance/head
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Official DOL plan name: Simpson Employees Retirement Trust · Sponsored by Green Diamond Resource Company · Washington · Management of Enterprises

$10M in assets, 202 participants

Green Diamond Resource Company's Simpson Employees Retirement Trust reported $10M in total assets and 202 participants in its 2023 DOL Form 5500 filing, ranking in the 58th 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.

  • #428 in Management of Enterprises (1,137 peers)

Coverage in Washington

Simpson Employees Retirement Trust covers 202 participants in Washington, about 14% of the average Washington filer (state average ~1,476 per filing). Assets: $10M.

#428
in Management of Enterprises (1,137 peers)
-95.7%
assets change YoY

The plan reported a net loss of $222M for the year, a single-year figure driven by markets and benefit payments, not a measure of plan health.

Simpson Employees Retirement Trust's mid-pack asset rank among Management of Enterprises and all filers

Simpson Employees Retirement Trust vs every filed plan by assets

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

$9,880,110 Top 42% higher than 58% 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

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

Plan-year 2023 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 (202 participants).

What changed between DOL Form 5500 filings

plan year 2022 → plan year 2023

  • Simpson Employees Retirement Trust reported net income fell from -$65M in the plan year 2022 filing to -$222M in the plan year 2023 filing.
  • Simpson Employees Retirement Trust end-of-year assets fell from $232M in the plan year 2022 filing to $10M in the plan year 2023 filing.
  • Simpson Employees Retirement Trust reported participants fell from 215 in the plan year 2022 filing to 202 in the plan year 2023 filing.

See the national 2022→2023 release diff →

EBSA filing schedule strip

Filing strip 912172199 · Green Diamond Resource Company PY 2023 · Defined Benefit (Pension)

Simpson Employees Retirement Trust · $10M · 202 · 58th

  • TYPE $10M
  • NET 202
  • BOOK 58th
  • VS-ST Defined Benefit (Pension)
  • BOY near Southwestern Community Action Council, Inc. Retirement Income Plan
  • SCH ind #428

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

Mineral Wells Hourly Employees Pension PlanMineral Wells Hourly Employe…$10MSimpson Employees Retirement TrustSimpson Employees Retirement…$10MSouthwestern Community Action Council, Inc. Retirement Income PlanSouthwestern Community Actio…$10MSterling Spring, L.L.C. Retirement PlanSterling Spring, L.L.C. Reti…$10MCity Credit Union Defined Benefit PlanCity Credit Union Defined Be…$10M
End-of-year total assets ($M) among Simpson Employees Retirement Trust and nearest nationwide Defined Benefit (Pension) peers. Source: DOL Form 5500 plan year 2023.

Washington filing particulars

Total Assets (Beginning of Year)$232M
Net Assets (End of Year)$10M
Net Income-$222M
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. -1000000100000200000300000 -20020406080 Total assets ($B) Participants Simpson Employees Retirement Trust, Total assets ($B): 0.00988011 · Participants: 202Simpson Employees Retirement TrustWestern Conference of Teamsters Pension Plan, Total assets ($B): 57.387332732 · Participants: 229511Western Conference of Teamsters Pension PlanThe Pension Value Plan for Employees of the Boeing Company, Total assets ($B): 25.042153263 · Participants: 31566The Pension Value Plan for Employees of the Boeing CompanyThe Boeing Company Employee Retirement Plan, Total assets ($B): 16.333139549 · Participants: 32477The Boeing Company Employee Retirement PlanNorthwest Carpenters Retirement Plan, Total assets ($B): 3.287308621 · Participants: 15892Northwest Carpenters Retirement PlanLocals 302 & 612 of the Iuoe - Employers Construction Industry Retirement Plan, Total assets ($B): 3.066446219 · Participants: 8339Locals 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
Compare Simpson Employees Retirement Trust side-by-side with 3 peers →

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 Southwestern Community Action Council, Inc. Retirement Income Plan in WV ($10M); by covered participants it is Ameritas Pension Plan in NE (202 participants). Same-state nearby plans are listed separately above.

Similar participant headcount

Nearest other-state filings by covered participants (202 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 Simpson Employees Retirement Trust assets move in 2023? ▼
Simpson Employees Retirement Trust contracted severely - down 95.7% during 2023, from $232M to $10M. Reported net income was -$222M.
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.
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 Southwestern Community Action Council, Inc. Retirement Income Plan in WV ($10M, 85 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 Ameritas Pension Plan in NE (202 participants, $258M 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 912172199.

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.