ESOP · DOL Form 5500 · 2024

Danny Letner, Inc. Dba Letner Roofing Company ESOP

Data updated 2026-08-25

$141M
Total assets Near avg plan size
71
Participants Small participant base
93rd
Percentile by assets National rank
$2.0M
Avg per participant High balance/head
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Official DOL plan name: Letner Roofing Company Employee Stock Ownership Plan · Sponsored by Danny Letner, Inc. Dba Letner Roofing Company · · Construction

$141M in assets, 71 participants

Danny Letner, Inc. Dba Letner Roofing Company's Letner Roofing Company Employee Stock Ownership Plan reported $141M in total assets and 71 participants in its 2024 DOL Form 5500 filing, ranking in the 93rd 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.

  • #8,244 in Construction (9,039 peers)

Where Letner Roofing Company Employee Stock Ownership Plan sits by assets

Letner Roofing Company Employee Stock Ownership Plan sits in the top 10% of all filed plans by assets, $141M for 71 participants (~$2.0M/participant), up 29.9% in 2024.

#8,244
in Construction (9,039 peers)
+29.9%
assets growth YoY
1.4×
vs typical plan assets (national mean)

Letner Roofing Company Employee Stock Ownership Plan's outsized position by total assets

Letner Roofing Company Employee Stock Ownership Plan vs every filed plan by assets

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

$140,631,332 Top 7% higher than 93% 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

Letner Roofing Company Employee Stock Ownership Plan among smaller filed plans by headcount

Plan-year 2024 Form 5500 filings with a reported participant count, partitioned by headcount band, not by assets. Letner Roofing Company Employee Stock Ownership Plan is a small filing (71 participants) on this national headcount ladder.

What changed between DOL Form 5500 filings

plan year 2023 → plan year 2024

  • Letner Roofing Company Employee Stock Ownership Plan reported net income rose from $14M in the plan year 2023 filing to $33M in the plan year 2024 filing.
  • Letner Roofing Company Employee Stock Ownership Plan end-of-year assets rose from $108M in the plan year 2023 filing to $141M in the plan year 2024 filing.
  • Letner Roofing Company Employee Stock Ownership Plan reported participants rose from 70 in the plan year 2023 filing to 71 in the plan year 2024 filing.

See the national 2023→2024 release diff →

EBSA filing schedule strip

Filing strip 330603152 · Danny Letner, Inc. Dba Letner Roofing Company PY 2024 · ESOP

Letner Roofing Company Employee Stock Ownership Plan · $141M · 71 · 93rd

  • IND $141M
  • IND 71
  • IND 93rd
  • IND ESOP
  • IND near Penn United Technologies, Inc. Employee Stock Ownership Plan
  • IND ind #8244

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? →

Letner Roofing Company Employee Stock Ownership Plan in the asset neighbourhood

Gpf Life and Health Benefits Company Employee Stock Ownership PlanGpf Life and Health Benefits…$142MTriple T Transport Employee Stock Ownership PlanTriple T Transport Employee …$142MBi-Mart Corporation Employee Stock Ownership PlanBi-Mart Corporation Employee…$141MPenn United Technologies, Inc. Employee Stock Ownership PlanPenn United Technologies, In…$141MLetner Roofing Company Employee Stock Ownership PlanLetner Roofing Company Emplo…$141M
End-of-year total assets ($M) among Letner Roofing Company Employee Stock Ownership Plan and nearest nationwide ESOP peers. Source: DOL Form 5500 plan year 2024.

Scale-class filing particulars (2024)

Total Assets (Beginning of Year)$108M
Net Assets (End of Year)$118M
Net Income$33M
Employer EIN330603152
Plan Effective Date2015-01-01
Filing StatusFILING RECEIVED

Sponsor Plan History (Danny Letner, Inc. Dba Letner Roofing Company)

Sponsor-wide plan assets over time

All Danny Letner, Inc. Dba Letner Roofing Company plans reported in each filing year

Latest sponsor-wide plan assets
$141M 48.496588966507005% vs 2022
2024 filing year
$80M$100M$120M$140M$160M 202220232024 $94.7M $141M ▲ +48.5%
Year Plans Participants Total Assets
2022 1 69 $95M
2023 1 70 $108M
2024 1 71 $141M

Nearby ESOP Plans in

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

Letner Roofing Company Employee Stock Ownership Plan vs. nearby ESOP plans in , assets vs. participants Scatter plot of 6 data points. 0100200300400500 050100150 Total assets ($M) Participants Letner Roofing Company Employee Stock Ownership Plan, Total assets ($M): 140.631332 · Participants: 71Letner Roofing Company Employee Stock Ownership PlanGodshall's Quality Meats Employee Stock Ownership Plan, Total assets ($M): 78.199328 · Participants: 273Godshall's Quality Meats Employee Stock Ownership PlanOnin Holdings, Inc. Employee Stock Ownership Plan, Total assets ($M): 42.312512 · Participants: 422Onin Holdings, Inc. Employee Stock Ownership PlanPapich Construction Company, Inc. Employee Stock Ownership Plan, Total assets ($M): 33.8 · Participants: 85Papich Construction Company, Inc. Employee Stock Ownership PlanHc Employee Stock Ownership Plan, Total assets ($M): 25.6 · Participants: 430Hc Employee Stock Ownership PlanReed & Reed, Inc. Employee Stock Ownership Plan, Total assets ($M): 22.203447 · Participants: 140Reed & Reed, Inc. Employee Stock Ownership Plan
Letner Roofing Company Employee Stock Ownership Plan vs. nearby ESOP plans in , assets vs. participants
Compare Letner Roofing Company Employee Stock Ownership Plan side-by-side with 3 peers →

Letner Roofing Company Employee Stock Ownership Plan's out-of-state ESOP peers by assets and headcount

Outside this state, the nearest ESOP by assets is Penn United Technologies, Inc. Employee Stock Ownership Plan in PA ($141M); by covered participants it is Easling Construction Company, Inc Employee Stock Ownership Plan in MI (71 participants). Same-state nearby plans are listed separately above.

Similar participant headcount

Nearest other-state filings by covered participants (71 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 Letner Roofing Company Employee Stock Ownership Plan assets move in 2024? ▼
Letner Roofing Company Employee Stock Ownership Plan grew sharply - up 29.9% during 2024, from $108M to $141M. Reported net income was $33M.
How have Danny Letner, Inc. Dba Letner Roofing Company plan assets changed over time? ▼
Across 3 plan years on file (2022-2024), Danny Letner, Inc. Dba Letner Roofing Company's sponsor-wide assets grew 48.5%, from $95M to $141M.
Where does Letner Roofing Company Employee Stock Ownership Plan rank by assets among Form 5500 filers? ▼
Letner Roofing Company Employee Stock Ownership Plan ranks in the 93rd percentile by end-of-year assets among 123,622 plans that reported assets for plan year 2024 (in the top 10% of all filed plans by assets).
Which ESOP plans are similar in size to Letner Roofing Company Employee Stock Ownership Plan? ▼
Among ESOP plans in other states, the closest by assets is Penn United Technologies, Inc. Employee Stock Ownership Plan in PA ($141M, 69 participants).
Which ESOP plans cover a similar participant headcount to Letner Roofing Company Employee Stock Ownership Plan? ▼
Among ESOP plans in other states, the closest by covered participants is Easling Construction Company, Inc Employee Stock Ownership Plan in MI (71 participants, $7M 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 330603152.

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.