Department of Labor filing

EMERALD QUEEN HOTEL & CASINOS

EMERALD QUEEN CASINO 401(K) PLAN · For the plan year ended Sep 30, 2025

Public filing 2024 · received Jun 24, 2026Verified current terms Not available

Plan at a glance

How good does the filing look?

72filing comparison
out of 100

The filing looks somewhat better than typical peers on the measures we can compare. This is a filing comparison, not a complete benefits score.

$Employer support

$2,261

Reported employer contributions per active participant.

Higher than about 91% of comparable plans

#People in the filing

1,890

Active participants reported for 2024.

The filing does not say how many employees are currently contributing.

¢Visible plan-paid fees

$110 / participant

Reported administrative expense—not every fee an employee may pay.

Lower cost than about 26% of comparable plans

↗Investment performance

Not available

Plan assets changed 13.2%, but that includes contributions, withdrawals, and market movement.

Asset change is not investment performance.

What we still need to judge the benefit

Current match formula, vesting, eligibility, investment choices, fund expense ratios, and employee-level fees.

See missing terms ↓

Filing comparison · 202472out of 100 among similar-size plans in the same industry when enough peers exist

How this filing compares

Reported employer contributions91st percentileTypical peer $870 · based on 123 comparable plans

Lower reported administrative expense26th percentileTypical peer $78 · based on 131 comparable plans

This comparison uses historical filing figures. It does not compare current match formulas, vesting, investments, or employee fees.

The short version

What the latest filing tells us

For the plan year ended Sep 30, 2025, EMERALD QUEEN HOTEL & CASINOS reported $4,274,066 in employer contributions across the plan and 1,890 active participants. That works out to $2,261 per active participant. It is useful context, but it is not the current match formula and it does not show what any one employee received.

Participation proxy86%

Active participants divided by all end-of-year plan participants. This is not the company participation rate because the filing does not report every eligible employee.

Employer money trendUp 24.8%

Change in reported employer contribution per active participant across the filing history shown.

Expense trendUp 34.5%

Change in reported administrative expense per participant. Investment expenses may not be included.

Peer context72/100

A filing comparison among similar-size plans in the same industry when enough peers exist.

Where the public filing stops

Current match, vesting, eligibility, employee fees, and investment choices require a dated plan document. Until we have one, those details stay blank.

Latest financial record

Contributions, assets, and expenses

These figures are reported totals for the plan—not individual account balances or promises to any employee.

Employer contributions: $4,274,066
Participant contributions: $5,705,399
Other contributions: $7,141
Employer share of reported contributions: 42.8%
Beginning assets: $88,305,075
Ending assets: $99,935,514
Ending net assets: $99,928,892
Ending liabilities: $6,622
Total income: $21,200,553
Total expenses: $9,570,393
Administrative expenses: $267,378
Participant loans: $4,908,407

Three-year filing history

How the reported figures changed

Each chart uses its own scale and starts at zero. When the filing has no value, the chart says so rather than turning it into a zero.

Employer contributions reported per active participant

2022

$1,812

2023

$2,008

2024

$2,261

Plan-paid administrative expenses per participant

2022

$81

2023

$91

2024

$110

Active participants

2022

2,186

2023

2,104

2024

1,890

Detailed filing history
Plan year	Per active participant	Active participants	Plan assets	Filing ID
2024	$2,261	1,890	99.9M	20260624075656NAL0009602240001
2023	$2,008	2,104	88.3M	20250707100623NAL0008423106001
2022	$1,812	2,186	68.4M	20240715080134NAL0001419921001

Changes in plan assets are not the same as investment performance. Each row uses the selected public filing for that year.

Plan operations

Details worth knowing

Participant loans as a share of plan assets: 4.9%
Independent accountant’s opinion: Unqualified opinion Code 1
Late participant contributions reported: Not stated in the filing
Public plan identifier: 911734931-001

Reported plan details

Identity and filing status

Plan type: Retirement plan
Employer arrangement: Single-employer plan
Plan effective date: Oct 1, 1992
Industry: Arts, entertainment, and recreation
Amended filing: No
Final filing for this plan: No
Short plan year: No
401(k) feature reported: Yes
Show DOL characteristic codes
3D2E2F2G2J2K2T

Current plan terms

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Filing ACK_ID20260624075656NAL0009602240001

Data sourceDOL Form 5500 bulk data ↗

Filing searchEFAST2 ↗