Department of Labor filing

PENN ENTERTAINMENT, INC.

PENN ENTERTAINMENT, INC. 401(K) PLAN · For the plan year ended Dec 31, 2024

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Public filing 2024 · received Sep 15, 2025Verified current terms Not available

Plan at a glance

How good does the filing look?

54filing comparison
out of 100

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

$Employer support

$886

Reported employer contributions per active participant.

Higher than about 57% of comparable plans

#People in the filing

19,862

Active participants reported for 2024.

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

¢Visible plan-paid fees

$40 / participant

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

Lower cost than about 48% of comparable plans

↗Investment performance

Not available

Plan assets changed 13.9%, 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 · 202454out of 100 among similar-size plans in the same industry when enough peers exist

How this filing compares

Reported employer contributions57th percentileTypical peer $868 · based on 58 comparable plans

Lower reported administrative expense48th percentileTypical peer $40 · based on 60 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, PENN ENTERTAINMENT, INC. reported $17,598,912 in employer contributions across the plan and 19,862 active participants. That works out to $886 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 proxy70%

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 19.0%

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

Expense trendDown 0.2%

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

Peer context54/100

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: $17,598,912
Participant contributions: $44,052,288
Other contributions: $5,881,832
Employer share of reported contributions: 28.5%
Beginning assets: $609,160,530
Ending assets: $693,963,424
Ending net assets: $693,963,424
Ending liabilities: $0
Total income: $156,888,068
Total expenses: $72,085,174
Administrative expenses: $1,125,023
Participant loans: $26,806,369

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

$745

2023

$800

2024

$886

Plan-paid administrative expenses per participant

2022

$40

2023

$36

2024

$40

Active participants

2022

19,670

2023

19,583

2024

19,862

Detailed filing history
Plan year	Per active participant	Active participants	Plan assets	Filing ID
2024	$886	19,862	694M	20250915142022NAL0000744611001
2023	$800	19,583	609.2M	20241003094228NAL0016782448001
2022	$745	19,670	546.4M	20231012164816NAL0064802626001

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: 3.9%
Independent accountant’s opinion: Unqualified opinion Code 1
Late participant contributions reported: Not stated in the filing
Public plan identifier: 232234473-001

Reported plan details

Identity and filing status

Plan type: Retirement plan
Employer arrangement: Single-employer plan
Plan effective date: Feb 3, 1976
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
2E2F2G2J2K2T3H

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
PRINCIPAL LIFE INSURANCE COMPANY	2022	Not reported	unknown

Current plan terms

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Filing ACK_ID20250915142022NAL0000744611001

Data sourceDOL Form 5500 bulk data ↗

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