DFX Intelligence

Allocator Intelligence

The capital-owner graph behind private markets. Who owns the capital, who decides, how much, under what policy, on whose advice, to which managers, and what changed, with a source and a date behind every row. A target is never an actual, a disclosed holding is never an approval, and an estimate says so.

Corporate pension

Cowles Company Retirement Plan

Corporate pensionSpokane, WA
Assets
n/a
Total assets, Sep 16, 2025 reported
Funded
100.5%
Jan 1, 2024
Private markets target
n/a
policy Dec 31, 2024
Commitments
9
none on the tape
Plan sponsor: Cowles Company
Allocation policy
Form 5500, as of Dec 31, 2024
Actual allocation lines without a target (as filed)
  • Interest-bearing cash 1.2%
  • Corporate debt instruments (other) 57.4%
  • U.S. Government securities 23.1%
  • Other investments 3.8%
  • Pooled separate accounts 1.9%
Consultants and advisers
6 firms
People
No investment staff or executives have been read for this allocator yet.
Manager roster
1 managers on the commitment tape
From the plan’s own commitment disclosures
Commitments
9 rows, 0 dated closings
Disclosed holdings (from the plan’s performance or holdings report, as of the report date)
DateFundManagerBucketAmountVintageStatusSource
as of Dec 31, 2024Prin Liquid Assets Sep Acct-Zseparate accountPrincipalPooled vehicles$1.6M heldDisclosed holdingaskebsa.dol.gov
as of Dec 31, 2023Prin Liquid Assets Sep Acct-Zseparate accountPrincipalPooled vehicles$1.6M heldDisclosed holdingaskebsa.dol.gov
as of Dec 31, 2022Prin Liquid Assets Sep Acct-Zseparate accountPrincipalPooled vehicles$1.5M heldDisclosed holdingaskebsa.dol.gov
as of Dec 31, 2022Prin Lgcp S&p 500 Index Sa-Zseparate accountPrincipalPooled vehicles$4.8M heldDisclosed holdingaskebsa.dol.gov
as of Dec 31, 2022Prin Smcap S&p 600 Index Sa-Zseparate accountPrincipalPooled vehicles$2.9M heldDisclosed holdingaskebsa.dol.gov
as of Dec 31, 2022Prin Midcap S&p 400 Idx Sa-Zseparate accountPrincipalPooled vehicles$2.9M heldDisclosed holdingaskebsa.dol.gov
as of Dec 31, 2022Prin Largecap Growth I Sa-Zseparate accountPrincipalPooled vehicles$3.8M heldDisclosed holdingaskebsa.dol.gov
as of Dec 31, 2022Prin Equity Income Sa-Zseparate accountPrincipalFixed income$3.9M heldDisclosed holdingaskebsa.dol.gov
as of Dec 31, 2022Prin Intl Equity Index Sa-Zseparate accountPrincipalPublic equity$971,585 heldDisclosed holdingaskebsa.dol.gov
Size and funding
40 readings
Total assets
$0 Sep 16, 2025 reported Form 5500
$87.1M (2024-12) · $107M (2023-12) · $107M (2022-12)
Plan assets
$107M Jan 1, 2024 reported Form 5500
$107M (2023-01) · $140M (2022-01)
Net assets
$0 Sep 16, 2025 reported Form 5500
$86.9M (2024-12) · $107M (2023-12) · $107M (2022-12)
Funded ratio
100.5% Jan 1, 2024 reported Form 5500
97.5% (2023-01) · 113.7% (2022-01)
Funding target
$111M Jan 1, 2024 reported Form 5500
$118M (2023-01) · $119M (2022-01)
Discount rate
5.12% Jan 1, 2024 reported Form 5500
5.07% (2023-01) · 5.35% (2022-01)
Participants
365 Jan 1, 2025 reported Form 5500
425 (2024-01) · 1,077 (2023-01) · 1,134 (2022-01)
Contributions
$1.2M Sep 16, 2025 reported Form 5500
$9.9M (2024-12) · $1.3M (2023-12) · $5.0M (2022-12)
Benefits paid
$84.4M Sep 16, 2025 reported Form 5500
$30.6M (2024-12) · $11.0M (2023-12) · $11.6M (2022-12)
Net investment income
$-86.9M Sep 16, 2025 reported Form 5500
$-20.1M (2024-12) · $7,528 (2023-12) · $-33.4M (2022-12)
Investment management fees
$15,000 Sep 16, 2025 reported Form 5500
$33,875 (2024-12) · $20,000 (2023-12) · $19,822 (2022-12)
Form 5500 filings
4 plan years
Plan yearParticipantsAssets (SB market)Funding targetFTAPTotal assets (H)Partnerships / JVMaster trustReal estate
2025 to Sep 16, 2025365n/an/an/a$0n/an/an/a
2024 to Dec 31, 2024425$107M$111M100.5%$87.1Mn/an/an/a
2023 to Dec 31, 20231,077$107M$118M97.5%$107Mn/an/an/a
2022 to Dec 31, 20221,134$140M$119M113.7%$107Mn/an/an/a
Service providers and investment entities as filed (Schedule C and D, latest year first)
  • Agilis codes 11 50 $92,768 PY2025
  • Bankers Trust Company codes 21 50 $54,753 PY2025
  • Principal Life Insurance Company codes 13 50 64 $24,408 PY2025
  • Principal Global Investors, LLC codes 27 50 $18,099 PY2025
  • D a Davidson and Co codes 27 50 $15,000 PY2025
  • Dbt codes 10 50 $10,000 PY2025
  • Morrison & Foerster LLP codes 29 50 $6,224 PY2025
  • Prin Liquid Assets Sep Acct-Z Sched. D P PY2025
  • Bankers Trust Company codes 21 50 $248,674 PY2024
  • Principal Life Insurance Company codes 13 50 64 $186,970 PY2024
  • Agilis codes 11 13 50 $87,315 PY2024
  • D.A. Davidson & Co. codes 27 50 $33,875 PY2024
  • Dbt codes 10 50 $11,900 PY2024
  • Prin Liquid Assets Sep Acct-Z Sched. D P $1.6M PY2024
  • Principal Financial Group codes 11 PY2024
  • Bankers Trust Company codes 21 50 $193,133 PY2023
  • Principal Life Insurance Company codes 13 50 64 $87,239 PY2023
  • DA Davidson and Co codes 27 50 $19,822 PY2023
  • Dbt codes 10 50 $11,000 PY2023
  • Prin Equity Income Sa-Z Sched. D P PY2023
  • Prin Liquid Assets Sep Acct-Z Sched. D P $1.6M PY2023
  • Prin Lgcp S&p 500 Index Sa-Z Sched. D P PY2023
  • Prin Smcap S&p 600 Index Sa-Z Sched. D P PY2023
  • Prin Midcap S&p 400 Idx Sa-Z Sched. D P PY2023
  • Prin Largecap Growth I Sa-Z Sched. D P PY2023
  • Prin Intl Equity Index Sa-Z Sched. D P PY2023
  • Principal Financial Group codes 11 PY2023
  • Bankers Trust Company codes 21 50 $228,141 PY2022
  • Principal Life Insurance Company codes 13 50 64 $54,012 PY2022
  • Mercer Investment Mgmt codes 27 50 $20,000 PY2022
  • Dbt codes 10 50 $9,900 PY2022
  • Prin Liquid Assets Sep Acct-R6 Sched. D P $1.5M PY2022
  • Prin Lgcap S&p 500 Index Sa-I3 Sched. D P $4.8M PY2022
  • Prin Smcap S&p 600 Index Sa-R6 Sched. D P $2.9M PY2022
  • Prin Largecap Growth I Sa-I2 Sched. D P $3.8M PY2022
  • Prin Equity Income Sa-I3 Sched. D P $3.9M PY2022
  • Prin Intl Equity Index Sa-I3 Sched. D P $971,585 PY2022
  • Prin Midcap S&p 400 Idx Sa-R6 Sched. D P $2.9M PY2022
  • Principal Financial Group codes 11 PY2022
What changed
14 events
  • Dec 31, 2025Consultant changedinference
    Principal Global Investors, LLC appears on Cowles Company Retirement Plan's Schedule C as investment adviser (plan) (plan year 2025 vs 2024)
    with Principal Global Investors LLCaskebsa.dol.gov
  • Sep 16, 2025Assets changed
    Cowles Company Retirement Plan total assets $87M -> $0 (-100.0%, 2024-12-31 to 2025-09-16)
  • Dec 31, 2024Assets changed
    Cowles Company Retirement Plan total assets $107M -> $87M (-18.6%, 2023-12-31 to 2024-12-31)
  • Jan 1, 2024Funded status changed
    Cowles Company Retirement Plan funded ratio 97.5% -> 100.5% (2023-01-01 to 2024-01-01)
  • Dec 31, 2023Holding endedinference
    Cowles Company Retirement Plan no longer reports Prin Smcap S&p 600 Index Sa-Z (Principal) (last held $3M at 2022-12-31; absent from the 2023-12-31 filing)
    with Principalaskebsa.dol.gov
  • Dec 31, 2023Holding endedinference
    Cowles Company Retirement Plan no longer reports Prin Equity Income Sa-Z (Principal) (last held $4M at 2022-12-31; absent from the 2023-12-31 filing)
    with Principalaskebsa.dol.gov
  • Dec 31, 2023Holding endedinference
    Cowles Company Retirement Plan no longer reports Prin Lgcp S&p 500 Index Sa-Z (Principal) (last held $5M at 2022-12-31; absent from the 2023-12-31 filing)
    with Principalaskebsa.dol.gov
  • Dec 31, 2023Holding endedinference
    Cowles Company Retirement Plan no longer reports Prin Intl Equity Index Sa-Z (Principal) (last held $971,585 at 2022-12-31; absent from the 2023-12-31 filing)
    with Principalaskebsa.dol.gov
  • Dec 31, 2023Holding endedinference
    Cowles Company Retirement Plan no longer reports Prin Midcap S&p 400 Idx Sa-Z (Principal) (last held $3M at 2022-12-31; absent from the 2023-12-31 filing)
    with Principalaskebsa.dol.gov
  • Dec 31, 2023Holding endedinference
    Cowles Company Retirement Plan no longer reports Prin Largecap Growth I Sa-Z (Principal) (last held $4M at 2022-12-31; absent from the 2023-12-31 filing)
    with Principalaskebsa.dol.gov
  • Dec 31, 2023Consultant changedinference
    Mercer Investment Mgmt no longer appears on Cowles Company Retirement Plan's Schedule C as investment adviser (plan) (plan year 2023 vs 2022)
    with Mercer Investments LLCaskebsa.dol.gov
  • Dec 31, 2023Consultant changedinference
    DA Davidson and Co appears on Cowles Company Retirement Plan's Schedule C as investment adviser (plan) (plan year 2023 vs 2022)
    with D.A. Davidson & Co.askebsa.dol.gov
  • Jan 1, 2023Funded status changed
    Cowles Company Retirement Plan funded ratio 113.7% -> 97.5% (2022-01-01 to 2023-01-01)
  • Jan 1, 2023Assets changed
    Cowles Company Retirement Plan plan assets $140M -> $107M (-23.9%, 2022-01-01 to 2023-01-01)
Board record: approvals, recommendations, searches, terminations and re-up prospects for this system.
Provenance
Identifiers: EIN-PN 910420030-001
Cross-graph: no entry on another DFX graph
First observed Sep 15, 2026, last observed Sep 15, 2026. Classification confirmed. Every row above carries its source; a reported figure is the subject’s own, a derived one is arithmetic on reported figures, an estimated one is a model or a survey imputation and is never summed into a headline.