401(k) · DOL Form 5500 · 2024

Denny's Childrens Wear 401(k) Retirement Plan

Data updated 2026-05-15

$11M
Total assets
194
Participants
57th
Percentile by assets
$55,147
Avg per participant

Sponsored by J & S Kidswear, Inc. D/B/a Denny's Childrens Wear · New York · Wholesale Trade

What the 2024 filing shows

Denny's Childrens Wear 401(k) Retirement Plan holds $11M for 194 participants - about $55,147 per participant, above the median plan by assets, up 16.3% over the 2024 plan year.

$11M
total plan assets (2024 EOY)
194
covered participants
57th
percentile by assets (of 116,472 plans)
$55,147
avg assets per participant
State
Industry
Wholesale Trade

401(k) · DOL Form 5500 · 2024

What the Filing Says About Denny's Childrens Wear 401(k) Retirement Plan

Denny's Childrens Wear 401(k) Retirement Plan is a 401(k) retirement plan sponsored by J & S Kidswear, Inc. D/B/a Denny's Childrens Wear, headquartered in New York. According to the U.S. Department of Labor's 2024 Form 5500 filing, the plan reports $11M in total end-of-year assets and covers 194 participants across the Wholesale Trade industry. The sponsor's EIN on file with the U.S. Department of Labor is 030510304, and the plan has been effective since 1997-12-01. Its filing status is currently FILING RECEIVED.

Year over year, total assets grew sharply from $9M at the beginning of 2024 to $11M at year-end - up 16.3%. Net assets (after liabilities) closed the year at $11M, with reported net income of $1M 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 J & S Kidswear, Inc. D/B/a Denny's Childrens Wear has on file with PlainRetire (2022-2024), sponsor-wide plan assets have moved from $8M to $11M, a gain of 41.7%, while reported participants moved from 135 to 194 (+43.7%). The strongest year on file by total sponsor assets was 2024 at $11M; the softest was 2022 at $8M. Year-by-year, sponsor-wide filings show: 2022 - $8M in assets across 1 plan covering 135 participants; 2023 - $9M in assets across 1 plan covering 145 participants; 2024 - $11M in assets across 1 plan covering 194 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 Denny's Childrens Wear 401(k) Retirement 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)$9M
Total Assets (End of Year)$11M
Net Assets (End of Year)$11M
Net Income$1M
Plan Type401(k)
Employer EIN030510304
Plan Effective Date1997-12-01
Filing StatusFILING RECEIVED

Sponsor Plan History (J & S Kidswear, Inc. D/B/a Denny's Childrens Wear)

Year Plans Participants Total Assets
2022 1 135 $8M
2023 1 145 $9M
2024 1 194 $11M

Nearby 401(k) Plans in New York

Peer 401(k) plans, same state, same plan type, ranked by total assets.

Frequently Asked Questions

How much money is in the Denny's Childrens Wear 401(k) Retirement Plan?
As of the 2024 Form 5500 filing, Denny's Childrens Wear 401(k) Retirement Plan holds $11M in total assets with 194 participants. It is sponsored by J & S Kidswear, Inc. D/B/a Denny's Childrens Wear.
What type of plan is Denny's Childrens Wear 401(k) Retirement Plan?
Denny's Childrens Wear 401(k) Retirement Plan is a 401(k) plan. It has been effective since 1997-12-01. The plan is filed with the U.S. Department of Labor under EIN 030510304.
Who sponsors the Denny's Childrens Wear 401(k) Retirement Plan?
Denny's Childrens Wear 401(k) Retirement Plan is sponsored by J & S Kidswear, Inc. D/B/a Denny's Childrens Wear, located in New York. The sponsor's EIN is 030510304 and the plan operates in the Wholesale Trade industry.
How did Denny's Childrens Wear 401(k) Retirement Plan perform in 2024?
Denny's Childrens Wear 401(k) Retirement Plan grew sharply - up 16.3% during 2024, moving from $9M to $11M in total assets. Net income was $1M.

What this filing means

Ways to act on Denny's Childrens Wear 401(k) Retirement Plan's numbers.

  • By total assets, Denny's Childrens Wear 401(k) Retirement Plan ranks above the median plan by assets. See the largest plans
  • Compare it side-by-side against 3 similar 401(k) plans in New York. Compare plans
  • J & S Kidswear, Inc. D/B/a Denny's Childrens Wear's sponsor-wide assets have grown 41.7% since 2022 across 3 plan years on file. More Wholesale Trade plans
  • A 401(k) 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 030510304.

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.