Datasets:

tensorust
/

erisa-late-deposits-sample

kind stringclasses 2 values	sponsor stringlengths 13 67	sponsor_ein int64 113M 980M	plan_number int64 1 333	plan_name stringlengths 16 73	plan_type stringclasses 4 values	entity_type stringclasses 4 values	plan_year_begin stringdate 2024-01-01 00:00:00 2024-07-01 00:00:00	plan_year_end stringdate 2024-12-31 00:00:00 2024-12-31 00:00:00 ⌀	late_amount float64 0 138M	participant_contrib float64 18.9M 1.71B ⌀	late_share_of_contrib float64 0.01 2.37 ⌀	late_rate_percentile float64 0.35 0.99 ⌀	peer_share_reporting_late_industry float64 0.16 0.27 ⌀	lost_earnings_30d float64 0 908k	lost_earnings_90d float64 0 2.74M	lost_earnings_uncorrected float64 0 26.7M	excise_90d float64 0 411k	excise_uncorrected float64 0 7.27M	prior_years_late stringlengths 9 64 ⌀	repeat_years float64 0 5	late_2025_filing float64 0 55.2M ⌀	unpaid_min_all_years float64 0 131M	db_excise_10pct float64 0 13.1M	pbgc_form200 bool 2 classes	net_assets_eoy float64 34.4M 52.4B	participants_active float64 1.43k 185k	auditor stringlengths 4 33 ⌀	auditor_opinion stringclasses 2 values	city stringlengths 4 17	state stringlengths 2 2	naics int64 212k 624k	money_at_issue float64 16.4M 138M	flags stringlengths 142 360	ack_id stringlengths 30 30	source stringlengths 136 142	ontology_oid stringlengths 9 44 ⌀	ontology_sources float64 2 5 ⌀
DC late deposits	UNIVERSITY HOSPITALS HEALTH SYSTEM	340,714,775	3	UNIVERSITY HOSPITALS HEALTH SYSTEM 403(B) MATCHED RETIREMENT SAVINGS PLAN	403(b)	Single employer	2024-01-01	2024-12-31	137,609,142	157,803,768	0.872027	0.966812	0.270279	907,708.741641	2,741,128.229383	26,748,339.079775	411,169.234407	7,269,069.372532	2022:124041758;2023:137609142	2	0	0	0	false	2,463,799,725	29,885	KPMG	Unmodified	CLEVELAND	OH	622,000	137,609,142	MISREPORT? late amount is 87% of all participant contributions for the year \| REPEAT: line 4a also reported for plan year(s) 2022, 2023 ($124,041,758, $137,609,142) \| The plan year 2025 filing shows $0 on line 4a (likely corrected or no new late deposits) \| Failed to pay benefits when due (line 4l): $7,842	20251014172558NAL0001702339001	DOL EFAST2 F_SCH_H_2024_Latest.csv (form year 2024), Schedule H line 4a FAIL_TRANSMIT_CONTRIB_AMT, ACK_ID 20251014172558NAL0001702339001	org:UNIVERSITY HOSPITALS HEALTH SYSTEM	2
DB unpaid minimum	NATIONAL TELECOMMUNICATIONS COOPERATIVE ASSOCIATION	520,741,336	333	RETIREMENT&SECURITY PROGRAM FOR EMPLOYEES OF NTCA AND ITS MEMBERS	Defined benefit	Multiple employer (separate)	2024-01-01	null	0	null	null	null	null	0	0	0	0	0	null	0	null	131,206,768	13,120,676.8	true	2,100,453,750	9,544	null	null	ARLINGTON	VA	517,000	131,206,768	Unpaid minimum required contributions for all years (Schedule SB line 40): $131,206,768; IRC 4971(a) first-tier tax is 10% ($13,120,677) \| Over $1M with funding target attainment under 100% (77.6%): IRC 430(k) lien and PBGC Form 200 within 10 days of the missed due date \| The plan year 2025 Schedule SB shows $0 unpaid ...	20251009135913NAL0006682289001	DOL EFAST2 F_SCH_SB_2024_Latest.csv (form year 2024), Schedule SB line 40 SB_UNP_MIN_CONTRIB_ALL_YR_AMT, ACK_ID 20251009135913NAL0006682289001	null	null
DB unpaid minimum	STEPHEN DEL SESTO, RECEIVER	822,871,833	1	ST. JOSEPH HEALTH SERVICES OF RHODE ISLAND RETIREMENT PLAN	Defined benefit	Single employer	2024-07-01	null	0	null	null	null	null	0	0	0	0	0	null	0	null	95,392,764	9,539,276.4	true	34,425,856	2,475	null	null	PROVIDENCE	RI	622,000	95,392,764	Unpaid minimum required contributions for all years (Schedule SB line 40): $95,392,764; IRC 4971(a) first-tier tax is 10% ($9,539,276) \| Over $1M with funding target attainment under 100% (26.1%): IRC 430(k) lien and PBGC Form 200 within 10 days of the missed due date \| Plan is in at-risk status (line 4a)	20250911233752NAL0002392642001	DOL EFAST2 F_SCH_SB_2024_Latest.csv (form year 2024), Schedule SB line 40 SB_UNP_MIN_CONTRIB_ALL_YR_AMT, ACK_ID 20250911233752NAL0002392642001	null	null
DC late deposits	SYSCO CORPORATION	741,648,137	15	SYSCO CORPORATION EMPLOYEES' 401(K) PLAN	401(k)	Single employer	2024-01-01	2024-12-31	88,442,248	247,498,724	0.357344	0.901183	0.237207	583,390.031165	1,761,740.093277	17,191,323.222418	264,261.013992	4,671,875.914862	2021:23787840;2022:131441329;2023:43901573	3	55,217,007	0	0	false	5,249,766,162	44,702	MELTON & MELTON, LLP	Unmodified	HOUSTON	TX	424,400	88,442,248	REPEAT: line 4a also reported for plan year(s) 2021, 2022, 2023 ($23,787,840, $131,441,329, $43,901,573) \| STILL OPEN? the plan year 2025 filing already shows $55,217,007 on line 4a \| Failed to pay benefits when due (line 4l): $63,048	20251014135322NAL0004142848001	DOL EFAST2 F_SCH_H_2024_Latest.csv (form year 2024), Schedule H line 4a FAIL_TRANSMIT_CONTRIB_AMT, ACK_ID 20251014135322NAL0004142848001	org:SYSCO	5
DC late deposits	CEVA LOGISTICS U.S. HOLDINGS, INC.	562,626,194	1	CEVA 401(K) PLAN	401(k)	Single employer	2024-01-01	2024-12-31	79,959,556	33,765,793	2.368064	0.992715	0.244853	527,435.800442	1,592,767.696789	15,542,465.314959	238,915.154518	4,223,785.942658	2021:1923863;2022:3087922;2023:37815673	3	0	0	0	false	584,774,271	9,274	HAM, LANGSTON & BREZINA, L.L.P.	Unmodified	HOUSTON	TX	484,200	79,959,556	MISREPORT? late amount exceeds all participant contributions for the year ($79,959,556 vs $33,765,793) \| REPEAT: line 4a also reported for plan year(s) 2021, 2022, 2023 ($1,923,863, $3,087,922, $37,815,673) \| The plan year 2025 filing shows $0 on line 4a (likely corrected or no new late deposits)	20251015185055NAL0002780451001	DOL EFAST2 F_SCH_H_2024_Latest.csv (form year 2024), Schedule H line 4a FAIL_TRANSMIT_CONTRIB_AMT, ACK_ID 20251015185055NAL0002780451001	null	null
DB unpaid minimum	TRANSIT MANAGEMENT OF SOUTHEAST LOUISIANA, INC.	720,956,036	1	TRANSIT MANAGEMENT OF SOUTHEAST LOUISIANA, INC. RETIREMENT INCOME PLAN	Defined benefit	Single employer	2024-01-01	null	0	null	null	null	null	0	0	0	0	0	null	0	null	79,512,417	7,951,241.7	true	161,750,958	1,617	null	null	NEW ORLEANS	LA	485,110	79,512,417	Unpaid minimum required contributions for all years (Schedule SB line 40): $79,512,417; IRC 4971(a) first-tier tax is 10% ($7,951,242) \| Over $1M with funding target attainment under 100% (91.0%): IRC 430(k) lien and PBGC Form 200 within 10 days of the missed due date \| STILL OPEN? the plan year 2025 Schedule SB alread...	20251013165014NAL0000837235004	DOL EFAST2 F_SCH_SB_2024_Latest.csv (form year 2024), Schedule SB line 40 SB_UNP_MIN_CONTRIB_ALL_YR_AMT, ACK_ID 20251013165014NAL0000837235004	null	null
DC late deposits	GLOBAL MEDICAL RESPONSE, INC.	201,305,023	1	GLOBAL MEDICAL RESPONSE, INC. 401(K) PLAN	401(k)	Single employer	2024-01-01	2024-12-31	74,121,513	122,656,170	0.604303	0.946389	0.270279	488,926.420992	1,476,475.826649	14,407,671.859694	221,471.373997	3,915,396.987171	2021:74121513;2022:74121513;2023:74121513	3	1,610	0	0	false	1,748,905,844	30,492	BAKER TILLY US, LLP	Unmodified	GREENWOOD VILLAGE	CO	621,900	74,121,513	MISREPORT? late amount is 60% of all participant contributions for the year \| REPEAT: line 4a also reported for plan year(s) 2021, 2022, 2023 ($74,121,513, $74,121,513, $74,121,513) \| STILL OPEN? the plan year 2025 filing already shows $1,610 on line 4a	20250915170836NAL0001644064001	DOL EFAST2 F_SCH_H_2024_Latest.csv (form year 2024), Schedule H line 4a FAIL_TRANSMIT_CONTRIB_AMT, ACK_ID 20250915170836NAL0001644064001	org:GLOBAL MEDICAL RESPONSE	5
DC late deposits	MOODYS CORPORATION	133,998,945	2	PROFIT PARTICIPATION PLAN OF MOODY'S CORPORATION	401(k)	Single employer	2024-01-01	2024-12-31	68,623,989	82,729,450	0.829499	0.964259	0.164026	452,663.200978	1,366,966.981458	13,339,068.175999	205,045.047219	3,624,995.617376	2023:7213	1	32,184,102	0	0	false	2,084,797,696	5,221	KPMG	Unmodified	NEW YORK	NY	523,900	68,623,989	MISREPORT? late amount is 83% of all participant contributions for the year \| REPEAT: line 4a also reported for plan year(s) 2023 ($7,213) \| STILL OPEN? the plan year 2025 filing already shows $32,184,102 on line 4a	20250926104359NAL0011702611001	DOL EFAST2 F_SCH_H_2024_Latest.csv (form year 2024), Schedule H line 4a FAIL_TRANSMIT_CONTRIB_AMT, ACK_ID 20250926104359NAL0011702611001	null	null
DC late deposits	BD OF TRUSTEES OF THE ELEV CONSTU ANNUITY AND 401K RET PLAN	522,125,995	1	ELEVATOR CONSTRUCTORS ANNUITY AND 401(K) RETIREMENT PLAN	401(k)	Multiemployer	2024-01-01	2024-12-31	53,242,766	167,671,066	0.317543	0.887298	0.230355	351,204.312627	1,060,578.147439	10,349,280.126412	159,086.722116	2,812,497.440319	2021:53174394;2022:56976023;2023:62270341	3	26,705,802	0	0	false	7,289,922,016	28,341	DANIEL A. WINTERS & COMPANY, CPAS	Unmodified	NEWTOWN SQUARE	PA	238,900	53,242,766	REPEAT: line 4a also reported for plan year(s) 2021, 2022, 2023 ($53,174,394, $56,976,023, $62,270,341) \| STILL OPEN? the plan year 2025 filing already shows $26,705,802 on line 4a	20251015081805NAL0002011939005	DOL EFAST2 F_SCH_H_2024_Latest.csv (form year 2024), Schedule H line 4a FAIL_TRANSMIT_CONTRIB_AMT, ACK_ID 20251015081805NAL0002011939005	null	null
DC late deposits	T.Y. LIN INTERNATIONAL GROUP, LTD	943,277,448	4	GLOBAL INFRASTRUCTURE SAVINGS PLAN	401(k)	Single employer	2024-01-01	2024-12-31	52,429,737	25,215,302	2.079283	0.991407	0.238827	345,841.343861	1,044,382.880825	10,191,244.293489	156,657.432124	2,769,549.972462	2023:18164437	1	2,170,690	0	0	false	443,599,334	2,148	LEGACY PROFESSIONALS LLP	Unmodified	SAN FRANCISCO	CA	541,330	52,429,737	MISREPORT? late amount exceeds all participant contributions for the year ($52,429,737 vs $25,215,302) \| REPEAT: line 4a also reported for plan year(s) 2023 ($18,164,437) \| STILL OPEN? the plan year 2025 filing already shows $2,170,690 on line 4a	20250926090123NAL0003910643001	DOL EFAST2 F_SCH_H_2024_Latest.csv (form year 2024), Schedule H line 4a FAIL_TRANSMIT_CONTRIB_AMT, ACK_ID 20250926090123NAL0003910643001	null	null
DC late deposits	BARRICK GOLD OF NORTH AMERICA, INC.	980,065,088	1	BARRICK RETIREMENT PLAN	401(k)	Multiple employer	2024-01-01	2024-12-31	50,492,081	70,343,614	0.717792	0.95604	0.206107	333,060.01797	1,005,785.419325	9,814,604.493584	150,867.812899	2,667,195.174813	2021:50469139;2022:50472548;2023:50492081	3	0	0	0	false	1,341,794,728	7,384	SQUIRE & COMPANY, PC	Unmodified	ELKO	NV	213,110	50,492,081	MISREPORT? late amount is 72% of all participant contributions for the year \| REPEAT: line 4a also reported for plan year(s) 2021, 2022, 2023 ($50,469,139, $50,472,548, $50,492,081) \| The plan year 2025 filing shows $0 on line 4a (likely corrected or no new late deposits)	20251014133903NAL0001473459001	DOL EFAST2 F_SCH_H_2024_Latest.csv (form year 2024), Schedule H line 4a FAIL_TRANSMIT_CONTRIB_AMT, ACK_ID 20251014133903NAL0001473459001	org:BARRICK GOLD OF NORTH AMERICA	5
DC late deposits	BOARD OF TRUSTEES OF THE DEFERRED SALARY PLAN OF THE ELECTRICAL IND	112,656,063	4	DEFERRED SALARY PLAN OF THE ELECTRICAL INDUSTRY	401(k)	Multiemployer	2024-01-01	2024-12-31	39,161,609	157,872,185	0.248059	0.855417	0.230355	258,321.026564	780,086.194694	7,612,197.716062	117,012.929204	2,068,673.987961	2021:32097499;2022:35218005;2023:35707340	3	40,765,178	0	0	false	7,987,164,393	23,406	RSM US LLP	Unmodified	FLUSHING	NY	238,210	39,161,609	REPEAT: line 4a also reported for plan year(s) 2021, 2022, 2023 ($32,097,499, $35,218,005, $35,707,340) \| STILL OPEN? the plan year 2025 filing already shows $40,765,178 on line 4a	20251010104256NAL0007536145001	DOL EFAST2 F_SCH_H_2024_Latest.csv (form year 2024), Schedule H line 4a FAIL_TRANSMIT_CONTRIB_AMT, ACK_ID 20251010104256NAL0007536145001	null	null
DC late deposits	ACRISURE, LLC	263,554,645	25	ACRISURE 401(K) SAVINGS PLAN	401(k)	Single employer	2024-01-01	2024-12-31	35,496,602	79,774,379	0.444962	0.922416	0.164026	234,145.605922	707,080.477178	6,899,797.009677	106,062.071577	1,875,073.55018	2021:711659;2022:10971440;2023:24560524	3	30,518,745	0	0	false	1,134,098,532	12,249	BDO USA, P.C.	Unmodified	GRAND RAPIDS	MI	524,210	35,496,602	REPEAT: line 4a also reported for plan year(s) 2021, 2022, 2023 ($711,659, $10,971,440, $24,560,524) \| STILL OPEN? the plan year 2025 filing already shows $30,518,745 on line 4a	20251014120341NAL0001347635001	DOL EFAST2 F_SCH_H_2024_Latest.csv (form year 2024), Schedule H line 4a FAIL_TRANSMIT_CONTRIB_AMT, ACK_ID 20251014120341NAL0001347635001	org:ACRISURE	2
DC late deposits	HOWARD UNIVERSITY	530,204,707	2	HOWARD UNIVERSITY SAVINGS PLAN	403(b)	Single employer	2024-01-01	2024-12-31	32,469,770	24,224,090	1.340392	0.983998	0.258224	214,179.767708	646,786.992892	6,311,444.175724	97,018.048934	1,715,184.087407	2021:55414280;2022:59701496;2023:31388802	3	37,849,920	0	0	false	1,199,524,542	6,688	BDO USA, P.C.	Disclaimer	WASHINGTON	DC	611,000	32,469,770	MISREPORT? late amount exceeds all participant contributions for the year ($32,469,770 vs $24,224,090) \| REPEAT: line 4a also reported for plan year(s) 2021, 2022, 2023 ($55,414,280, $59,701,496, $31,388,802) \| STILL OPEN? the plan year 2025 filing already shows $37,849,920 on line 4a \| Auditor opinion: Disclaimer	20251016121342NAL0012672098001	DOL EFAST2 F_SCH_H_2024_Latest.csv (form year 2024), Schedule H line 4a FAIL_TRANSMIT_CONTRIB_AMT, ACK_ID 20251016121342NAL0012672098001	org:HOWARD UNIVERSITY	5
DC late deposits	HEALTH CARE FACILITIES STAFFING, LLC	263,322,066	1	THE COMMUNICARE EMPLOYEE'S 401(K) PLAN	401(k)	Single employer	2024-01-01	2024-12-31	27,368,381	18,917,271	1.44674	0.985679	0.270279	180,529.565966	545,169.024828	5,319,840.850781	81,775.353724	1,445,708.164526	2022:10585023;2023:24967303	2	16,783,358	0	0	false	116,504,412	26,740	BARNES DENING	Unmodified	BLUE ASH	OH	623,000	27,368,381	MISREPORT? late amount exceeds all participant contributions for the year ($27,368,381 vs $18,917,271) \| REPEAT: line 4a also reported for plan year(s) 2022, 2023 ($10,585,023, $24,967,303) \| STILL OPEN? the plan year 2025 filing already shows $16,783,358 on line 4a	20260409102044NAL0012048353001	DOL EFAST2 F_SCH_H_2024_Latest.csv (form year 2024), Schedule H line 4a FAIL_TRANSMIT_CONTRIB_AMT, ACK_ID 20260409102044NAL0012048353001	null	null
DC late deposits	GEICO CORPORATION	521,135,801	1	GEICO 401(K) SAVINGS PLAN	401(k)	Single employer	2024-01-01	2024-12-31	21,185,692	209,552,162	0.1011	0.708966	0.262626	139,746.804221	422,011.921273	4,118,055.421461	63,301.788191	1,119,113.618578	2021:12000	1	0	0	0	false	6,227,697,332	28,209	DELOITTE & TOUCHE LLP	Unmodified	WASHINGTON	DC	551,112	21,185,692	REPEAT: line 4a also reported for plan year(s) 2021 ($12,000) \| The plan year 2025 filing shows $0 on line 4a (likely corrected or no new late deposits)	20250709085932NAL0003206963001	DOL EFAST2 F_SCH_H_2024_Latest.csv (form year 2024), Schedule H line 4a FAIL_TRANSMIT_CONTRIB_AMT, ACK_ID 20250709085932NAL0003206963001	null	null
DC late deposits	RADIOLOGY PARTNERS, INC.	461,413,340	3	RADIOLOGY PARTNERS, INC. PARTNER PLAN	401(k)	Single employer	2024-01-01	2024-12-31	20,456,395	33,928,622	0.602924	0.946202	0.270279	134,936.155361	407,484.568183	3,976,295.338066	61,122.685227	1,080,589.212357	2022:16376121;2023:20456395	2	48,011	0	0	false	1,049,806,186	1,428	PENSION ASSURANCE LLP	Unmodified	AUSTIN	TX	621,111	20,456,395	MISREPORT? late amount is 60% of all participant contributions for the year \| REPEAT: line 4a also reported for plan year(s) 2022, 2023 ($16,376,121, $20,456,395) \| STILL OPEN? the plan year 2025 filing already shows $48,011 on line 4a	20251014132335NAL0003018225001	DOL EFAST2 F_SCH_H_2024_Latest.csv (form year 2024), Schedule H line 4a FAIL_TRANSMIT_CONTRIB_AMT, ACK_ID 20251014132335NAL0003018225001	org:RADIOLOGY PARTNERS	3
DC late deposits	ATLAS TECHNICAL CONSULTANTS, LLC	822,810,953	1	ATLAS TECHNICAL CONSULTANTS 401(K) PLAN	401(k)	Single employer	2024-01-01	2024-12-31	20,212,899	21,251,580	0.951125	0.971295	0.230355	133,329.987017	402,634.209045	3,928,964.808437	60,395.131357	1,067,726.772477	2019:712228;2020:3463402;2021:3596584;2022:5919112;2023:10977965	5	20,215,334	0	0	false	326,272,613	3,506	BAKER TILLY US, LLP	Unmodified	AUSTIN	TX	237,990	20,212,899	MISREPORT? late amount is 95% of all participant contributions for the year \| REPEAT: line 4a also reported for plan year(s) 2019, 2020, 2021, 2022, 2023 ($712,228, $3,463,402, $3,596,584, $5,919,112, $10,977,965) \| STILL OPEN? the plan year 2025 filing already shows $20,215,334 on line 4a	20251014112125NAL0005665746001	DOL EFAST2 F_SCH_H_2024_Latest.csv (form year 2024), Schedule H line 4a FAIL_TRANSMIT_CONTRIB_AMT, ACK_ID 20251014112125NAL0005665746001	null	null
DC late deposits	RADIOLOGY PARTNERS INC	461,413,340	1	RADIOLOGY PARTNERS, INC. 401(K) PROFIT SHARING PLAN	401(k)	Single employer	2024-01-01	2024-12-31	20,122,250	22,791,072	0.882901	0.967684	0.270279	132,732.040626	400,828.511188	3,911,344.538781	60,124.276678	1,062,938.327029	2021:5587656;2022:18620810;2023:20122250	3	0	0	0	false	412,449,108	4,389	PENSION ASSURANCE LLP	Unmodified	AUSTIN	TX	621,111	20,122,250	MISREPORT? late amount is 88% of all participant contributions for the year \| REPEAT: line 4a also reported for plan year(s) 2021, 2022, 2023 ($5,587,656, $18,620,810, $20,122,250) \| The plan year 2025 filing shows $0 on line 4a (likely corrected or no new late deposits)	20251014132256NAL0001452387002	DOL EFAST2 F_SCH_H_2024_Latest.csv (form year 2024), Schedule H line 4a FAIL_TRANSMIT_CONTRIB_AMT, ACK_ID 20251014132256NAL0001452387002	org:RADIOLOGY PARTNERS	3
DC late deposits	JPMORGAN CHASE BANK, NATIONAL ASSOCIATION	134,994,650	2	JPMORGAN CHASE 401(K) SAVINGS PLAN	401(k)	Single employer	2024-01-01	2024-12-31	18,858,037	1,709,701,770	0.01103	0.350934	0.164026	124,392.934847	375,645.80972	3,665,607.97287	56,346.871458	996,157.502259	2023:15884839	1	18,858,037	0	0	false	52,362,525,216	185,310	MEADEN & MOORE, LTD	Unmodified	JERSEY CITY	NJ	522,110	18,858,037	REPEAT: line 4a also reported for plan year(s) 2023 ($15,884,839) \| STILL OPEN? the plan year 2025 filing already shows $18,858,037 on line 4a	20250821152449NAL0004385233001	DOL EFAST2 F_SCH_H_2024_Latest.csv (form year 2024), Schedule H line 4a FAIL_TRANSMIT_CONTRIB_AMT, ACK_ID 20250821152449NAL0004385233001	org:JPMORGAN CHASE BANK NATIONAL ASSOCIATION	2
DC late deposits	ATLAS AIR, INC.	841,207,329	1	THE ATLAS AIR, INC. RETIREMENT PLAN	401(k)	Single employer	2024-01-01	2024-12-31	18,305,079	67,152,174	0.272591	0.868306	0.244853	120,745.467803	364,631.070718	3,558,124.502906	54,694.660608	966,948.032571	2021:1221528;2022:1221528;2023:1221528	3	21,757,131	0	0	false	1,105,788,658	4,621	CROWE LLP	Unmodified	PURCHASE	NY	481,000	18,305,079	REPEAT: line 4a also reported for plan year(s) 2021, 2022, 2023 ($1,221,528, $1,221,528, $1,221,528) \| STILL OPEN? the plan year 2025 filing already shows $21,757,131 on line 4a \| Failed to pay benefits when due (line 4l): $4,041	20251014105717NAL0001268499001	DOL EFAST2 F_SCH_H_2024_Latest.csv (form year 2024), Schedule H line 4a FAIL_TRANSMIT_CONTRIB_AMT, ACK_ID 20251014105717NAL0001268499001	org:ATLAS AIR	3
DC late deposits	FLEXTRONICS INTERNATIONAL USA, INC.	943,061,570	1	FLEX 401(K) PLAN	401(k)	Single employer	2024-01-01	2024-12-31	17,999,949	48,064,485	0.374496	0.905168	0.228139	118,732.744198	358,552.982849	3,498,813.612766	53,782.947427	950,829.836458	2023:15302266	1	2,741,656	0	0	false	1,176,503,208	10,524	HOLTHOUSE CARLIN VAN TRIGT LLP	Unmodified	AUSTIN	TX	334,410	17,999,949	REPEAT: line 4a also reported for plan year(s) 2023 ($15,302,266) \| STILL OPEN? the plan year 2025 filing already shows $2,741,656 on line 4a \| Failed to pay benefits when due (line 4l): $72,765	20251009150839NAL0004025827001	DOL EFAST2 F_SCH_H_2024_Latest.csv (form year 2024), Schedule H line 4a FAIL_TRANSMIT_CONTRIB_AMT, ACK_ID 20251009150839NAL0004025827001	org:FLEXTRONICS INTERNATIONAL USA	2
DC late deposits	CRH AMERICAS, INC.	953,298,140	2	CRH AMERICAS 401(K) PLAN	Defined contribution	Multiple employer	2024-01-01	2024-12-31	17,456,374	186,991,636	0.093354	0.694334	0.206107	115,147.170071	347,725.150078	3,393,154.001755	52,158.772512	922,116.014638	2022:293906;2023:17456374	2	17,162,468	0	0	false	4,190,915,312	38,242	DELOITTE & TOUCHE LLP	Unmodified	ATLANTA	GA	212,320	17,456,374	REPEAT: line 4a also reported for plan year(s) 2022, 2023 ($293,906, $17,456,374) \| STILL OPEN? the plan year 2025 filing already shows $17,162,468 on line 4a \| Failed to pay benefits when due (line 4l): $135,380	20250909134419NAL0020307425001	DOL EFAST2 F_SCH_H_2024_Latest.csv (form year 2024), Schedule H line 4a FAIL_TRANSMIT_CONTRIB_AMT, ACK_ID 20250909134419NAL0020307425001	org:CRH AMERICAS	2
DC late deposits	PARK NICOLLET HEALTH SERVICES	363,465,840	2	PARK NICOLLET HEALTH SERVICES 401K RETIREMENT SAVINGS PLAN	401(k)	Single employer	2024-01-01	2024-12-31	16,500,237	70,725,534	0.2333	0.846762	0.270279	108,840.220543	328,679.219817	3,207,300.966768	49,301.882973	871,609.005572	2021:5095555;2022:3065302;2023:3755002	3	18,286,809	0	0	false	2,229,328,621	8,313	CLIFTONLARSONALLEN LLP	Unmodified	ST. LOUIS PARK	MN	622,000	16,500,237	REPEAT: line 4a also reported for plan year(s) 2021, 2022, 2023 ($5,095,555, $3,065,302, $3,755,002) \| STILL OPEN? the plan year 2025 filing already shows $18,286,809 on line 4a	20251013125737NAL0001270417004	DOL EFAST2 F_SCH_H_2024_Latest.csv (form year 2024), Schedule H line 4a FAIL_TRANSMIT_CONTRIB_AMT, ACK_ID 20251013125737NAL0001270417004	null	null
DC late deposits	SOUTHWEST KEY PROGRAMS, INC.	742,481,167	1	SOUTHWEST KEY PROGRAMS, INC. 401(K) RETIREMENT PLAN	401(k)	Single employer	2024-01-01	2024-12-31	16,363,638	35,681,070	0.458608	0.925405	0.270279	107,939.174983	325,958.213279	3,180,748.978165	48,893.731992	864,393.29597	2022:8513882;2023:14757350	2	0	0	0	false	277,140,401	8,899	WEAVER AND TIDWELL LLP	Unmodified	AUSTIN	TX	624,100	16,363,638	REPEAT: line 4a also reported for plan year(s) 2022, 2023 ($8,513,882, $14,757,350) \| The plan year 2025 filing shows $0 on line 4a (likely corrected or no new late deposits)	20251107094845NAL0000505777001	DOL EFAST2 F_SCH_H_2024_Latest.csv (form year 2024), Schedule H line 4a FAIL_TRANSMIT_CONTRIB_AMT, ACK_ID 20251107094845NAL0000505777001	org:SOUTHWEST KEY PROGRAMS	4

Form 5500 Late Deposit Ledger: free sample (Tensorust LLC)

Every retirement plan that reported late participant contributions on its 2024 Form 5500, with the correction exposure.

Headline: 15,967 large retirement plans reported $4.53B of participant contributions deposited late (Schedule H line 4a) for plan year 2024, and 35,375 more rows cover small-plan filers and defined benefit plans with unpaid minimum contributions.

This repository is a free teaser, not the dataset. It holds 25 example rows and a summary table with no names in it. The full file has 51,342 rows and is sold by Tensorust LLC: https://tensorust.com/datasets/erisa-late-deposits/.

Files here

file	what it is
`sample.csv`	25 rows of the full file (the same sample shown on tensorust.com)
`summary_by_state.csv`	row counts and totals by state across the full file, no entity names (groups with fewer than 3 rows are folded into "Other")

Summary by state (largest groups)

State	rows	Late deposits reported (USD)
(blank)	34,721	492,286,185
CA	2,461	666,556,971
TX	1,385	654,999,510
NY	1,264	499,703,114
IL	756	160,718,959
FL	751	132,038,746
PA	664	195,219,086
MA	609	156,866,265
OH	542	245,479,393
NJ	479	156,462,285
GA	467	134,574,278
MI	441	117,987,198
TOTAL	51,342	5,015,979,610

Full table: summary_by_state.csv.

What the full file has

51,342 rows
Key fields: kind, sponsor, sponsor_ein, plan_number, plan_name, plan_type, entity_type, plan_year_begin, plan_year_end, late_amount
Parquet and CSV, a README with sources, method and limits, and the build script
Free 25-row sample (no personal contact data)

Coverage: Every 2024 plan-year filing that reported late participant contributions or unpaid minimum contributions in the DOL Latest files. DOL datasets as posted early Nov 2026; built Nov 6 2026

Columns in the full file

column	meaning
`kind`	Row type: DC late deposits, DB unpaid minimum, or small plan
`sponsor`	Plan sponsor
`sponsor_ein`	Sponsor EIN
`plan_number`	Plan number
`plan_name`	Plan name
`plan_type`	Plan type
`entity_type`	Single, multiple or multiemployer
`plan_year_begin`	Plan year begin
`plan_year_end`	Plan year end
`late_amount`	Late participant contributions reported
`participant_contrib`	Participant contributions for the year
`late_share_of_contrib`	Late amount divided by contributions
`late_rate_percentile`	Percentile of late share among reporting plans
`peer_share_reporting_late_industry`	Share of same-industry plans reporting late deposits
`lost_earnings_30d`	Estimated lost earnings if corrected in 30 days (VFCP calculator method)
`lost_earnings_90d`	Estimated lost earnings at 90 days
`lost_earnings_uncorrected`	Estimated lost earnings if still uncorrected today
`excise_90d`	Estimated IRC 4975 excise at 90 days
`excise_uncorrected`	Estimated excise if uncorrected
`prior_years_late`	Prior plan years with line 4a amounts
`repeat_years`	Number of prior years reporting late deposits
`late_2025_filing`	Line 4a on the plan year 2025 filing when present
`unpaid_min_all_years`	DB unpaid minimum contributions, all years (Schedule SB line 40)
`db_excise_10pct`	DB 10% excise estimate (IRC 4971)
`pbgc_form200`	PBGC Form 200 likely required (over $1M unpaid)
`net_assets_eoy`	Net assets at year end
`participants_active`	Active participants
`auditor`	Plan auditor (firm)
`auditor_opinion`	Audit opinion
`city`	Sponsor city
`state`	Sponsor state
`naics`	Sponsor business code
`money_at_issue`	Late amount plus unpaid minimums
`flags`	Flags with reasons
`ack_id`	EFAST2 filing acknowledgment id
`source`	DOL dataset and field
`ontology_oid`	Tensorust ontology organization id (EIN match)
`ontology_sources`	Public sources the sponsor appears in

Get the full file

tier	price	includes
Sponsor file	from $950	One plan sponsor: every plan's line 4a late contributions, 2021 to 2025 history, lost-earnings and excise estimates, peer rates, auditor, flags and the EFAST2 filing id. $950 (under $100K at issue), $2,500, $4,500, $9,500, $14,500 ($25M and up).
Regional license	$7,500 a year	Every late-deposit plan in one region (up to 10 states), refreshed monthly as DOL posts filings. For plan audit CPA firms and TPAs licensed by region.
Full market dataset	$25,000 a year	All 51,342 plans (large-plan Schedule H, DB unpaid minimums and small-plan filers), every flag and estimate, refreshed monthly. For fiduciary liability underwriters, recordkeepers, audit firms and ERISA practices.

Email mattbusel@tensorust.com with the tier and a billing contact, and we will send a proper invoice (ACH or card). The file is delivered once the invoice is paid. Details and the live sample: https://tensorust.com/datasets/erisa-late-deposits/. All datasets: https://tensorust.com/datasets/

Method and limits

Read every 2024 Schedule H, SB, I and 5500-SF record, keep plans with a positive line 4a or 10a amount or SB line 40, join to the 5500 header and prior years, estimate lost earnings with the VFCP method at the IRC 6621 rate and excise at 15%, flag likely misreports, join EIN to the ontology.

Not a finding that any plan is still uncorrected (many correct before filing), not a VFCP or Form 5330 filing, no legal or tax advice. Signer names and sponsor phone numbers from the filings are excluded.

Sources

DOL EBSA Form 5500 datasets 2024 (F_SCH_H, F_SCH_SB, F_5500_SF, F_SCH_I Latest files) and 2025 for follow-up
29 CFR 2510.3-102 (plan assets), DOL VFCP (71 FR 20262 and 2025 update), IRC 4975 and 4971
Tensorust ontology (EIN join)

License

The sample and summary here are free to view, analyze and cite with attribution to "Tensorust LLC, https://tensorust.com/datasets/erisa-late-deposits/". The full dataset is licensed separately per tier. No resale or redistribution of Tensorust data without a written license.

Tensorust LLC, Tuckahoe NY. mattbusel@tensorust.com | https://tensorust.com

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