Defined Benefit (Pension) Β· DOL Form 5500 Β· 2023

Kyo-Ya Management Company, Ltd and Participating Companies Pension Plan

Data updated 2026-05-15

$128M
Total assets
184
Participants
93th
Percentile by assets
$695,790
Avg per participant

Sponsored by Kyo-Ya Management Company, Ltd. Β· Hawaii Β· Food Services & Accommodation

What the 2023 filing shows

Kyo-Ya Management Company, Ltd and Participating Companies Pension Plan holds $128M for 184 participants - about $695,790 per participant, in the top 10% of all filed plans by assets, up 9.2% over the 2023 plan year.

$128M
total plan assets (2023 EOY)
184
covered participants
93th
percentile by assets (of 126,618 plans)
$695,790
avg assets per participant
State
Industry
Food Services & Accommodation

Defined Benefit (Pension) Β· DOL Form 5500 Β· 2023

What the Filing Says About Kyo-Ya Management Company, Ltd and Participating Companies Pension Plan

Kyo-Ya Management Company, Ltd and Participating Companies Pension Plan is a Defined Benefit (Pension) retirement plan sponsored by Kyo-Ya Management Company, Ltd., headquartered in Hawaii. According to the U.S. Department of Labor's 2023 Form 5500 filing, the plan reports $128M in total end-of-year assets and covers 184 participants across the Food Services & Accommodation industry. The sponsor's EIN on file with the U.S. Department of Labor is 202514876, and the plan has been effective since 1959-06-01. Its filing status is currently FILING RECEIVED.

Year over year, total assets grew at a solid clip from $117M at the beginning of 2023 to $128M at year-end - up 9.2%. Net assets (after liabilities) closed the year at $128M, with reported net income of $11M driven by investment returns, contributions received, and benefit payments during the period. These figures reflect what the plan administrator certified on Schedule H or Schedule I of the Form 5500 annual return and can be compared against 2 prior plan-year filings from the same sponsor shown below.

Across the 3 plan years Kyo-Ya Management Company, Ltd. has on file with PlainRetire (2022-2024), sponsor-wide plan assets have moved from $169M to $194M, a gain of 14.8%, while reported participants moved from 656 to 730 (+11.3%). The strongest year on file by total sponsor assets was 2024 at $194M; the softest was 2022 at $169M. Year-by-year, sponsor-wide filings show: 2022 - $169M in assets across 2 plans covering 656 participants; 2023 - $188M in assets across 2 plans covering 678 participants; 2024 - $194M in assets across 2 plans covering 730 participants.

By assets, Kyo-Ya Management Company, Ltd and Participating Companies Pension Plan outranks 93% of the 126,618 plans that filed a Form 5500 for the 2023 plan year, and holds roughly 1.3x the national average plan size of $100M and 730 average participants.

Asset totals and participant counts reflect a single plan year snapshot and can change materially with market conditions, plan mergers, or workforce changes. Fields such as "net income" include both realized investment performance and contribution/distribution flows, a single-year figure does not by itself indicate plan health or participant outcomes. This page summarizes public DOL disclosures for research and educational purposes only and is not retirement, tax, legal, or financial advice. Before making decisions about your own retirement benefits or evaluating an employer's plan, verify the underlying filing directly via the DOL EFAST2 system and consult a qualified professional.

How the percentile is calculated: we count every plan that filed a 2023 Form 5500 with a reported end-of-year asset figure (126,618 plans), rank Kyo-Ya Management Company, Ltd and Participating Companies Pension Plan against all of them by total assets, and report the share of those plans it outranks. A plan reporting no asset figure for the year is excluded from the ranking rather than assumed to be zero.

Financial Summary (2023)

Total Assets (Beginning of Year)$117M
Total Assets (End of Year)$128M
Net Assets (End of Year)$128M
Net Income$11M
Plan TypeDefined Benefit (Pension)
Employer EIN202514876
Plan Effective Date1959-06-01
Filing StatusFILING RECEIVED

Sponsor Plan History (Kyo-Ya Management Company, Ltd.)

Year Plans Participants Total Assets
2022 2 656 $169M
2023 2 678 $188M
2024 2 730 $194M

Nearby Defined Benefit (Pension) Plans in Hawaii

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

Frequently Asked Questions

How much money is in the Kyo-Ya Management Company, Ltd and Participating Companies Pension Plan?
As of the 2023 Form 5500 filing, Kyo-Ya Management Company, Ltd and Participating Companies Pension Plan holds $128M in total assets with 184 participants. It is sponsored by Kyo-Ya Management Company, Ltd..
What type of plan is Kyo-Ya Management Company, Ltd and Participating Companies Pension Plan?
Kyo-Ya Management Company, Ltd and Participating Companies Pension Plan is a Defined Benefit (Pension) plan. It has been effective since 1959-06-01. The plan is filed with the U.S. Department of Labor under EIN 202514876.
Who sponsors the Kyo-Ya Management Company, Ltd and Participating Companies Pension Plan?
Kyo-Ya Management Company, Ltd and Participating Companies Pension Plan is sponsored by Kyo-Ya Management Company, Ltd., located in Hawaii. The sponsor's EIN is 202514876 and the plan operates in the Food Services & Accommodation industry.
How did Kyo-Ya Management Company, Ltd and Participating Companies Pension Plan perform in 2023?
Kyo-Ya Management Company, Ltd and Participating Companies Pension Plan grew at a solid clip - up 9.2% during 2023, moving from $117M to $128M in total assets. Net income was $11M.

What this filing means

Ways to act on Kyo-Ya Management Company, Ltd and Participating Companies Pension Plan's numbers.

  • By total assets, Kyo-Ya Management Company, Ltd and Participating Companies Pension Plan ranks in the top 10% of all filed plans by assets. See the largest plans
  • Compare it side-by-side against 3 similar Defined Benefit (Pension) plans in Hawaii. Compare plans
  • Kyo-Ya Management Company, Ltd.'s sponsor-wide assets have grown 14.8% since 2022 across 3 plan years on file. More Food Services & Accommodation plans
  • A Defined Benefit (Pension) plan works differently from other retirement plan types, understand the structural differences before comparing. Compare plan types

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 202514876.

Reference: IRS Publication 560, Retirement Plans for Small Business, contribution-limit rules.

Reference: IRS Publication 590-B, Distributions from IRAs, RMD rules under SECURE Act 2.0.

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

Every figure on PlainRetire is rendered directly from the Department of Labor's Form 5500 annual return filings, no number is typed in by an editor. See our editorial standards & corrections policy, the methodology behind these numbers, or report a data error. Data current as of 2026-05-15.