ESOP · DOL Form 5500 · 2024

Small Mine Development, LLC ESOP

Data updated 2026-08-25

$7M
Total assets Small plan by assets
405
Participants Below avg headcount
49th
Percentile by assets National rank
$17,854
Avg per participant Low balance/head
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Official DOL plan name: Small Mine Development Employee Stock Ownership Plan · Sponsored by Small Mine Development, LLC · Idaho · Mining & Oil Extraction

$7M in assets, 405 participants

Small Mine Development, LLC's Small Mine Development Employee Stock Ownership Plan reported $7M in total assets and 405 participants in its 2024 DOL Form 5500 filing, ranking in the 49th 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.

  • #213 in Mining & Oil Extraction (785 peers)

Mining & Oil Extraction sector rank

Within Mining & Oil Extraction, Small Mine Development Employee Stock Ownership Plan ranks #213 of 785 2024 filers by assets (1701% of the sector average)-$7M for 405 participants.

#213
in Mining & Oil Extraction (785 peers)
-27.7%
assets change YoY

The plan reported a net loss of $31M for the year, a single-year figure driven by markets and benefit payments, not a measure of plan health.

Small Mine Development Employee Stock Ownership Plan's mid-pack asset rank among Mining & Oil Extraction and all filers

Small Mine Development Employee Stock Ownership Plan vs every filed plan by assets

End-of-year total assets · plan year 2024 · DOL Form 5500

$7,231,066 49th percentile higher than 49% of 123,620 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 2024

Small Mine Development Employee Stock Ownership Plan among mid-size filed plans by headcount

Plan-year 2024 Form 5500 filings with a reported participant count, partitioned by headcount band, not by assets. Small Mine Development Employee Stock Ownership Plan sits mid-pack in the medium band (405 participants).

What changed between DOL Form 5500 filings

plan year 2023 → plan year 2024

  • Small Mine Development Employee Stock Ownership Plan reported net income fell from $6M in the plan year 2023 filing to -$31M in the plan year 2024 filing.
  • Small Mine Development Employee Stock Ownership Plan end-of-year assets fell from $11M in the plan year 2023 filing to $7M in the plan year 2024 filing.
  • Small Mine Development Employee Stock Ownership Plan reported participants fell from 410 in the plan year 2023 filing to 405 in the plan year 2024 filing.

See the national 2023→2024 release diff →

Form 5500 schedule snapshot

Filing strip 942866465 · Small Mine Development, LLC PY 2024 · ESOP

Small Mine Development Employee Stock Ownership Plan · $7M · 405 · 49th

  • EIN $7M
  • EIN 405
  • EIN 49th
  • EIN ESOP
  • EIN near Midstate Bancorp Employee Stock Ownership Plan
  • EIN ind #213

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 What is an ESOP? → · Plans in Idaho →

Small Mine Development Employee Stock Ownership Plan in the asset neighbourhood

J.M. Grimstad, Inc. Employee Stock Ownership PlanJ.M. Grimstad, Inc. Employee…$7MSmall Mine Development Employee Stock Ownership PlanSmall Mine Development Emplo…$7MMidstate Bancorp Employee Stock Ownership PlanMidstate Bancorp Employee St…$7MNec, Inc. Employee Stock Ownership PlanNec, Inc. Employee Stock Own…$7MNorthwest Engineering Service, Inc. Restated Employee Stock Ownership Plan and TrustNorthwest Engineering Servic…$7M
End-of-year total assets ($M) among Small Mine Development Employee Stock Ownership Plan and nearest nationwide ESOP peers. Source: DOL Form 5500 plan year 2024.

Mining & Oil Extraction filing particulars

Total Assets (Beginning of Year)$10M
Net Assets (End of Year)-$21M
Net Income-$31M
Employer EIN942866465
Plan Effective Date2020-01-01
Filing StatusFILING RECEIVED

Sponsor Plan History (Small Mine Development, LLC)

Sponsor-wide plan assets over time

All Small Mine Development, LLC plans reported in each filing year

Latest sponsor-wide plan assets
$67M 44.204738341831295% vs 2022
2024 filing year
$40M$50M$60M$70M 202220232024 $46.4M $66.9M ▲ +44.2%
Year Plans Participants Total Assets
2022 2 881 $46M
2023 2 1,022 $55M
2024 3 1,179 $67M

Nearby ESOP Plans in Idaho

Peer ESOP plans, same state, same plan type, ranked by total assets.

Small Mine Development Employee Stock Ownership Plan vs. nearby ESOP plans in Idaho, assets vs. participants Scatter plot of 6 data points. -500005000100001500020000 -20246 Total assets ($B) Participants Small Mine Development Employee Stock Ownership Plan, Total assets ($B): 0.007231066 · Participants: 405Small Mine Development Employee Stock Ownership PlanWinco Employee Stock Ownership Plan, Total assets ($B): 5.045286033 · Participants: 17054Winco Employee Stock Ownership PlanStellar Industries, Inc. Employee Stock Ownership Plan, Total assets ($B): 0.331410874 · Participants: 774Stellar Industries, Inc. Employee Stock Ownership PlanNorco, Inc. Employee Stock Ownership Plan, Total assets ($B): 0.269499287 · Participants: 1381Norco, Inc. Employee Stock Ownership PlanMagic Valley Growers, Ltd. Employee Stock Ownership Plan, Total assets ($B): 0.095197829 · Participants: 241Magic Valley Growers, Ltd. Employee Stock Ownership PlanThe Franklin Group, Inc. Employee Stock Ownership Plan and Trust, Total assets ($B): 0.090181679 · Participants: 561The Franklin Group, Inc. Employee Stock Ownership Plan and Trust
Small Mine Development Employee Stock Ownership Plan vs. nearby ESOP plans in Idaho, assets vs. participants
Compare Small Mine Development Employee Stock Ownership Plan side-by-side with 3 peers →

Small Mine Development Employee Stock Ownership Plan's out-of-state ESOP peers by assets and headcount

Outside Idaho, the nearest ESOP by assets is Midstate Bancorp Employee Stock Ownership Plan in OK ($7M); by covered participants it is Porterville Citrus, Inc. Employee Stock Ownership Plan in CA (405 participants). Same-state nearby plans are listed separately above.

Similar participant headcount

Nearest other-state filings by covered participants (405 participants); asset peers above are excluded.

DOL Form 5500 plan year 2024. Asset totals can differ widely at the same headcount; neither axis is a quality rating.

Frequently Asked Questions

How did Small Mine Development Employee Stock Ownership Plan assets move in 2024? ▼
Small Mine Development Employee Stock Ownership Plan declined sharply - down 27.7% during 2024, from $10M to $7M. Reported net income was -$31M.
How have Small Mine Development, LLC plan assets changed over time? ▼
Across 3 plan years on file (2022-2024), Small Mine Development, LLC's sponsor-wide assets grew 44.2%, from $46M to $67M.
Which ESOP plans are similar in size to Small Mine Development Employee Stock Ownership Plan? ▼
Among ESOP plans in other states, the closest by assets is Midstate Bancorp Employee Stock Ownership Plan in OK ($7M, 147 participants).
Which ESOP plans cover a similar participant headcount to Small Mine Development Employee Stock Ownership Plan? ▼
Among ESOP plans in other states, the closest by covered participants is Porterville Citrus, Inc. Employee Stock Ownership Plan in CA (405 participants, $249M in assets).

Source: U.S. Department of Labor, Employee Benefits Security Administration (EBSA), Form 5500 public disclosure dataset. Plan year 2024.

Source: DOL EFAST2 filing system (efast.dol.gov) - original filing retrieval by EIN 942866465.

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.