Defined Benefit (Pension) Β· DOL Form 5500 Β· 2024
Kyo-Ya Management Company, Ltd and Participating Companies Pension Plan
Data updated 2026-05-15
- $131M
- Total assets
- 171
- Participants
- 92th
- Percentile by assets
- $765,415
- Avg per participant
Sponsored by Kyo-Ya Management Company, Ltd. Β· Hawaii Β· Food Services & Accommodation
What the 2024 filing shows
Kyo-Ya Management Company, Ltd and Participating Companies Pension Plan holds $131M for 171 participants - about $765,415 per participant, in the top 10% of all filed plans by assets, up 2.2% over the 2024 plan year.
- $131M
- total plan assets (2024 EOY)
- 171
- covered participants
- 92th
- percentile by assets (of 116,472 plans)
- $765,415
- avg assets per participant
Defined Benefit (Pension) Β· DOL Form 5500 Β· 2024
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 2024 Form 5500 filing, the plan reports $131M in total end-of-year assets and covers 171 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 edged up modestly from $128M at the beginning of 2024 to $131M at year-end - up 2.2%. Net assets (after liabilities) closed the year at $131M, with reported net income of $3M 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 92% of the 116,472 plans that filed a Form 5500 for the 2024 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 2024 Form 5500 with a reported end-of-year asset figure (116,472 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 (2024)
| Total Assets (Beginning of Year) | $128M |
|---|---|
| Total Assets (End of Year) | $131M |
| Net Assets (End of Year) | $131M |
| Net Income | $3M |
| Plan Type | Defined Benefit (Pension) |
| Employer EIN | 202514876 |
| Plan Effective Date | 1959-06-01 |
| Filing Status | FILING 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.
- Retirement Plan for Employees of Hawaiian Electric Industries, Inc. and Participating Subsidiaries $1.9B Β· 2,268
- The Queen's Health Systems Pension Plan $468M Β· 4,992
- Non-Contributory Retirement Program for Certain Employees of Hawaii Medical Service Association $232M Β· 553
- American Savings Bank Retirement Plan $113M Β· 231
- Employees' Retirement Plan of Bank of Hawaii $75M Β· 212
Frequently Asked Questions
How much money is in the Kyo-Ya Management Company, Ltd and Participating Companies Pension Plan? ▼
What type of plan is Kyo-Ya Management Company, Ltd and Participating Companies Pension Plan? ▼
Who sponsors the Kyo-Ya Management Company, Ltd and Participating Companies Pension Plan? ▼
How did Kyo-Ya Management Company, Ltd and Participating Companies Pension Plan perform in 2024? ▼
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 2024.
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.
Read our methodology - how this data is sourced, computed, and verified.
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.