Department of Labor filing

LEONARD MANAGEMENT

LEONARD MANAGEMENT 401(K) PLAN · For the plan year ended Dec 31, 2024

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Public filing 2024 · received Sep 16, 2025Verified current terms Not available

Plan at a glance

How good does the filing look?

58filing comparison
out of 100

The filing looks broadly typical among comparable plans. This is a filing comparison, not a complete benefits score.

$Employer support

$452

Reported employer contributions per active participant.

Higher than about 72% of comparable plans

#People in the filing

701

Active participants reported for 2024.

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

¢Visible plan-paid fees

$74 / participant

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

Lower cost than about 27% of comparable plans

↗Investment performance

Not available

Plan assets changed 32.9%, 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 · 202458out of 100 among similar-size plans in the same industry when enough peers exist

How this filing compares

Reported employer contributions72nd percentileTypical peer $244 · based on 201 comparable plans

Lower reported administrative expense27th percentileTypical peer $43 · based on 226 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 Dec 31, 2024, LEONARD MANAGEMENT reported $316,763 in employer contributions across the plan and 701 active participants. That works out to $452 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 proxy93%

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 trendDown 11.3%

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

Expense trendUp 93.3%

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

Peer context58/100

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: $316,763
Participant contributions: $555,458
Other contributions: $60,594
Employer share of reported contributions: 36.3%
Beginning assets: $3,199,642
Ending assets: $4,252,994
Ending net assets: $4,252,994
Ending liabilities: $0
Total income: $1,341,197
Total expenses: $287,845
Administrative expenses: $60,056
Participant loans: Not reported

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

$509

2023

$478

2024

$452

Plan-paid administrative expenses per participant

2022

$38

2023

$61

2024

$74

Active participants

2022

583

2023

624

2024

701

Detailed filing history
Plan year	Per active participant	Active participants	Plan assets	Filing ID
2024	$452	701	4.3M	20250916070506NAL0001743953001
2023	$478	624	3.2M	20241012112403NAL0023402689001
2022	$509	583	2.2M	20231011130849NAL0020047843001

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: Not stated in the filing
Independent accountant’s opinion: Unqualified opinion Code 1
Late participant contributions reported: Yes
Public plan identifier: 421426079-003

Reported plan details

Identity and filing status

Plan type: Retirement plan
Employer arrangement: Single-employer plan
Plan effective date: Jan 1, 2013
Industry: Accommodation and food services
Amended filing: No
Final filing for this plan: No
Short plan year: No
401(k) feature reported: Yes
Show DOL characteristic codes
2E2J2K2F2G3D

Reported service providers

Organizations named in the latest filing

The public dataset does not always identify a provider’s exact role. Compensation stays blank when it was not separately reported.

Provider	Plan year	Direct compensation	Indirect compensation
MERRILL LYNCH, PIERCE, FENNER AND S	2024	Not reported	unknown
TRANSAMERICA RETIREMENT SOLUTIONS	2024	Not reported	unknown

Current plan terms

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Filing ACK_ID20250916070506NAL0001743953001

Data sourceDOL Form 5500 bulk data ↗

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