District of Columbia › Other services › 5,000 to 24,999 participants
Form 5500 statement · plan year 1 Jan 2025 to 31 Dec 2025
Liuna Staff and Affiliates Pension Fund
Sponsored by Board of Trustees of Liuna Staff and Affiliates Pension Fund, Washington, DC
Form 5500 information is as filed by the plan administrator with the Department of Labor and may be amended. Figures reflect the plan year shown, not current balances. Form 5500 contains no individual account balances. Look up the original filing at EFAST2.
Liuna Staff and Affiliates Pension Fund is a defined benefit pension plan sponsored by Board of Trustees of Liuna Staff and Affiliates Pension Fund of Washington, District of Columbia. For the plan year ending 31 Dec 2025 it reported 11,547 participants, 3,626 of them active, and net assets of $2.18B. It is a multiemployer plan, maintained under collective bargaining agreements with more than one employer.
Net assets came to $168,571 per participant in plan year 2024, well above the $87,623 median for defined benefit plans with 5,000 to 24,999 participants and well above the $110,377 median for defined benefit plans in other services. The figure is an average across everyone in the plan, including former employees with small balances; Form 5500 holds no individual account data.
Employer contributions were $123M for the year ($33,853 per active participant) and benefits paid were $134M. In a defined benefit plan the employer's contribution follows funding rules rather than a match formula, so it can swing widely from year to year.
Schedule C lists 15 service provider organisations paid $5,000 or more, with reported compensation of $5.5M: $473 per participant, well above the same-size median of $232. Administrative expenses charged to the plan were $9.9M. Schedule C does not capture every cost: fees netted from fund returns and fees the employer pays directly are outside it.
Across the filings on record, net assets went from $822M in 2009 to $2.18B in 2025 (up 165%), and participants from 9,308 to 11,547 (up 24%).
The independent accountant's opinion on the financial statements was unmodified (unqualified).
Compared with similar plans
| Measure, plan year 2024 | This plan | Same size | Same industry | All US DB plans |
|---|---|---|---|---|
| Net assets per participant | $168,571 | $87,623 | $110,377 | $86,221 |
| Employer contributions per active participant | $32,569 | $9,468 | $13,001 | $10,244 |
| Schedule C compensation per participant | $470 | $232 | $486 | $344 |
| Schedule C compensation, share of net assets | 0.28% | 0.30% | 0.44% | 0.42% |
| Administrative expenses per participant | $879 | $396 | $662 | $527 |
Peer columns are medians for plan year 2024 across defined benefit plans with 100 or more participants: 5,000 to 24,999 participants (651 plans), other services (226) and all US plans (5,308). Fee medians cover plans that report an amount.
Trend by plan year
| Plan year | Participants | Net assets | Per participant | Employer contributions | Participant contributions | Schedule C compensation |
|---|---|---|---|---|---|---|
| 2025 | 11,547 | $2.18B | $188,617 | $123M | — | $5.5M |
| 2024 | 11,372 | $1.92B | $168,571 | $117M | — | $5.3M |
| 2023 | 11,231 | $1.81B | $161,289 | $112M | — | $4.8M |
| 2022 | 11,037 | $1.64B | $148,814 | $108M | — | $4.7M |
| 2021 | 10,907 | $1.89B | $172,912 | $91.2M | — | $5.2M |
| 2020 | 10,928 | $1.71B | $156,898 | $87.8M | — | $4.7M |
| 2019 | 10,700 | $1.59B | $148,705 | $85.6M | — | $5.0M |
| 2018 | 10,500 | $1.36B | $129,621 | $80.9M | — | $5.1M |
| 2017 | 10,380 | $1.47B | $141,387 | $77.2M | — | $4.9M |
| 2016 | 10,221 | $1.27B | $124,271 | $75.2M | — | $4.4M |
| 2015 | 10,143 | $1.18B | $116,549 | $74.1M | — | $4.4M |
| 2014 | 9,998 | $1.21B | $121,364 | $72.6M | — | $4.0M |
| 2013 | 9,869 | $1.18B | $119,651 | $72.4M | — | $3.6M |
| 2012 | 9,807 | $1.03B | $104,897 | $72.1M | — | $3.6M |
| 2011 | 9,646 | $926M | $96,004 | $71.3M | — | $3.4M |
| 2010 | 9,467 | $929M | $98,119 | $70.7M | — | $3.8M |
| 2009 | 9,308 | $822M | $88,334 | $46.8M | — | $4.1M |
Years in which the plan filed the full Form 5500 with 100 or more participants, from 2009. Plan year is the year in which the plan year began.
Statement for the year
- Net assets, beginning of year$1,916,989,463
- Employer contributions$122,751,959
- Participant contributions—
- Rollovers and other contributions—
- Total contributions$122,751,959
- Total income, including investment results$405,137,382
- Benefits paid$134,282,391
- Administrative expenses$9,883,519
- Total expenses$144,165,910
- Net income$260,971,472
- Net transfers$0
- Net assets, end of year$2,177,960,935
Participants
- Active participants3,626
- Retired or separated, receiving benefits4,317
- Retired or separated, entitled to future benefits2,784
- Total participants, end of year11,547
Fees and service providers
| Organisation | Services reported | Direct | Indirect |
|---|---|---|---|
| Loomis Sayles & Company, LP | Investment management | $680,239 | $0 |
| Janus Capital Management, Inc. | Investment management | $597,305 | $0 |
| HGK Asset Management, Inc. | Investment management | $425,706 | $0 |
| State Street Global Advisors | Custodial (securities) | $383,666 | $0 |
| The Segal Company, Inc. | Actuarial; Consulting (general) | $366,159 | $0 |
| Southern Sun Asset Management | Investment management | $338,812 | $0 |
| Globeflex International | Investment management | $333,699 | $0 |
| LSV Asset Management | Investment management | $256,302 | $0 |
| The Law Offices of James S. Ray | Legal | $248,182 | $0 |
| Alliance Bernstein | Investment management | $241,020 | $0 |
| The Bank of New York Mellon | Direct payment from the plan | $236,977 | $0 |
| RBC Dexia Investor Services Trust | Custodial (securities) | $180,756 | $0 |
Schedule C, Part I line 2: providers that received $5,000 or more, with the form's own service codes. 3 smaller rows are not shown. Individuals named on Schedule C (plan employees, individual trustees) are never shown and their compensation is excluded. Eligible indirect compensation disclosed by formula carries no dollar amount. See how to read Schedule C fees.
Administrative expenses on Schedule H
- Investment advisory and management fees$4,080,026
- Salaries and allowances$3,131,301
- Other administrative expenses$1,447,560
- Trustee and custodial fees$487,794
- Actuarial fees$366,159
- Legal fees$263,078
- IQPA audit fees$56,546
- Other trustee fees and expenses$51,055
- Total administrative expenses$9,883,519
Investment structure
Assets at year end by Schedule H category. The form shows the kind of vehicle holding the money, not the funds on the menu.
- Common/collective trusts$830M · 38.1%
- Partnership/joint venture interests$749M · 34.3%
- Corporate stocks$344M · 15.8%
- Registered investment companies (mutual funds)$59.1M · 2.7%
- Corporate debt instruments$59.0M · 2.7%
- U.S. Government securities$58.7M · 2.7%
- Cash (interest and non-interest bearing)$48.2M · 2.2%
- Receivables$29.6M · 1.4%
- Other investments$1.7M · 0.1%
- Buildings and other property used in plan operation$1.6M · 0.1%
Audit and compliance answers, as filed
- Accountant's opinionUnmodified (unqualified)
- Audit scope limited under ERISA section 103(a)(3)(C)No
- Accounting firmCalibre CPA Group, PLLC
- Participant contributions reported as transmitted lateNo
- Covered by a fidelity bondYes, $1,500,000
- Blackout period during the yearNo
These are the plan administrator's own answers on Schedule H, Part IV. A reported late transmittal is the filer's disclosure of a timing lapse, usually corrected through the Department of Labor's voluntary program; the amount is the total involved, not a loss.
Plan characteristics
1ABenefits are primarily pay related1IFrozen plan
Codes entered on Form 5500 line 8a, with the labels from the official instructions. Business code 813930: Labor Unions and Similar Labor Organizations.
Similar plans in District of Columbia
| Plan | Sponsor | Participants | Net assets | Per participant |
|---|---|---|---|---|
| SEIU Affiliates Officers and Employees Pension Plan | BD of Trustees SEIU Affiliates Officers and Employees Pension Plan | 17,491 | $1.64B | $93,687 |
| UFCW Intl Union Pension Plan for Employees | Executive Committee of the U.F.C.W Intl Union | 7,935 | $1.15B | $145,411 |
| The General Pension Plan of the International Union of Operating Engineers | Pension BD of the General Pension Plan of the Int'l Union of Operating | 6,844 | $1.21B | $176,457 |
| Aarp Employees' Pension Plan | Aarp | 5,813 | $1.57B | $270,431 |
| Afscme Employees Pension Plan | American Federation of State, County and Municipal Employees | 4,659 | $1.64B | $350,946 |
| Pension Plan for Employees of the Service Employee Int'l Union | Service Employees Intl Union | 4,654 | $371M | $79,631 |
Defined benefit plans in other services closest in size.
Questions and answers
How big is Liuna Staff and Affiliates Pension Fund?
11,547 participants at the end of the plan year ending 31 Dec 2025, of whom 3,626 were active employees, with net assets of $2,177,960,935. Among defined benefit plans that places it in the 5,000 to 24,999 participants band, which held 651 plans in plan year 2024.
What does Board of Trustees of Liuna Staff and Affiliates Pension Fund contribute per participant?
The filing reports $122,751,959 in employer contributions for the year, which is $33,853 per active participant; the median for plans of the same type and size was $9,468 in plan year 2024. Form 5500 reports the total only. It does not state the match formula, and the per-participant figure is an average, not any one person's contribution.
What fees does the plan pay and how do they compare?
Schedule C reports $5,463,901 in compensation to service provider organisations, $473 per participant or 0.25% of net assets. The same-size median among plans reporting any Schedule C compensation was $232 per participant. Administrative expenses on Schedule H were $9,883,519. Investment costs deducted inside mutual funds and other pooled vehicles are not itemised on Form 5500, so these figures are a floor rather than a full cost.
Who runs the plan?
The sponsor is Board of Trustees of Liuna Staff and Affiliates Pension Fund. Investment advisory or management: Loomis Sayles & Company, LP, Janus Capital Management, Inc. and HGK Asset Management, Inc.. Trustee or custodian: State Street Global Advisors and RBC Dexia Investor Services Trust. The financial statements were audited by Calibre CPA Group, PLLC. Form 5500 also names the plan administrator's signer and other individuals; this site publishes organisations only.
Was the audit opinion unqualified?
The filing reports an unmodified (unqualified) opinion. Unmodified (formerly "unqualified") is the standard clean opinion.
How current is this, and does it show my balance?
This is the Form 5500 for the plan year 1 Jan 2025 to 31 Dec 2025, received by the Department of Labor on 28 Jul 2026. Filings are due seven months after the plan year ends, or nine and a half with an extension, so the public record always runs a year or more behind. It contains plan-level totals only: no individual balances, contributions or names of participants exist in the data.
Provenance
Source: U.S. Department of Labor, Employee Benefits Security Administration, Form 5500 research files (Form 5500, Schedule H, Schedule C) for plan years 2009 to 2025, public domain, with filings received through 24 Aug 2026. This page shows the latest filing on record for EIN 52-0743575, plan 001, received 28 Jul 2026; an amended filing replaces it at the next build. Medians and percentiles are computed by this site; see the methodology. Report an error through corrections.