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

Destileria Serralles, Inc. Puerto Rico Pension Plan

Corporate pensionMercedita

Assets

$17.3M

Total assets, Dec 31, 2024 reported

Funded

97.5%

Jan 1, 2024

Private markets target

n/a

policy Dec 31, 2024

Commitments

none on the tape

Plan sponsor: Destileria Serralles, Inc.

Allocation policy

Form 5500, as of Dec 31, 2024

Actual allocation lines without a target (as filed)

Interest-bearing cash 0.6%
Common/collective trusts 99.4%

Consultants and advisers

3 firms

Banco Popular de Puerto Rico Custodianthrough Dec 31, 2022 Form 5500
Bpas Actuarial and Pension Services Actuarythrough Dec 31, 2022 Form 5500
Bpas Trust Company of Puerto Rico Actuarythrough Dec 31, 2022 Form 5500

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

Russell Trust Company1 rows, latest Dec 31, 2024

Commitments

6 rows, 0 dated closings

Disclosed holdings (from the plan’s performance or holdings report, as of the report date)

Date	Fund	Manager	Bucket	Amount	Status	Source
as of Dec 31, 2024	Russell 15-20 Yr Strips Fxd Inc Fdcollective trust	Russell Investments Trust Company	Pooled vehicles	$1.6M held	Disclosed holding	askebsa.dol.gov
as of Dec 31, 2024	Russell 10-15 Yr Strips Fxd Inc Fdcollective trust	Russell Investments Trust Company	Pooled vehicles	$2.3M held	Disclosed holding	askebsa.dol.gov
as of Dec 31, 2024	Russell Instl Multi Asset Core Pluscollective trust	Russell Trust Company	Fixed income	$5.3M held	Disclosed holding	askebsa.dol.gov
as of Dec 31, 2024	Russell 25 Plus Yr Strips Fixed Inccollective trust	Russell Investments Trust Company	Fixed income	$3.0M held	Disclosed holding	askebsa.dol.gov
as of Dec 31, 2024	14 Year Ldi Fixed Income Fundcollective trust	Russell Investments Trust Company	Fixed income	$2.8M held	Disclosed holding	askebsa.dol.gov
as of Dec 31, 2024	Russell 8-Year Ldi Fixed Income Fdcollective trust	Russell Investments Trust Company	Fixed income	$2.1M held	Disclosed holding	askebsa.dol.gov

Size and funding

30 readings

Total assets

$17.3M Dec 31, 2024 reported Form 5500

$18.8M (2023-12) · $16.3M (2022-12)

Plan assets

$18.7M Jan 1, 2024 reported Form 5500

$16.3M (2023-01) · $20.5M (2022-01)

Net assets

$17.3M Dec 31, 2024 reported Form 5500

$18.8M (2023-12) · $16.3M (2022-12)

Funded ratio

97.5% Jan 1, 2024 reported Form 5500

80.7% (2023-01) · 101.8% (2022-01)

Funding target

$19.1M Jan 1, 2024 reported Form 5500

$20.2M (2023-01) · $20.2M (2022-01)

Discount rate

5.15% Jan 1, 2024 reported Form 5500

5.22% (2023-01) · 5.38% (2022-01)

Participants

299 Jan 1, 2024 reported Form 5500

305 (2023-01) · 312 (2022-01)

Contributions

$523,050 Dec 31, 2024 reported Form 5500

$4.4M (2023-12) · $2.3M (2022-12)

Benefits paid

$1.3M Dec 31, 2024 reported Form 5500

$2.5M (2023-12) · $1.6M (2022-12)

Net investment income

$-1.5M Dec 31, 2024 reported Form 5500

$2.5M (2023-12) · $-4.2M (2022-12)

Form 5500 filings

3 plan years

Plan year	Participants	Assets (SB market)	Funding target	FTAP	Total assets (H)	Partnerships / JV	Master trust	Real estate
2024 to Dec 31, 2024	299	$18.7M	$19.1M	97.5%	$17.3M	n/a	n/a	n/a
2023 to Dec 31, 2023	305	$16.3M	$20.2M	80.7%	$18.8M	n/a	n/a	n/a
2022 to Dec 31, 2022	312	$20.5M	$20.2M	101.8%	$16.3M	n/a	n/a	n/a

Service providers and investment entities as filed (Schedule C and D, latest year first)

Bpas Actuarial & Pension Services codes 11 $60,968 PY2024
Banco Popular de Puerto Rico codes 19 $37,393 PY2024
Ritc 10 to 15 Yr Strips Fixed in Fd Sched. D C $2.3M PY2024
Ritc Multi Asset Core Fd Sched. D C $5.3M PY2024
Ritc 25 Plus Yr Strips Fixed Inc Fd Sched. D C $3.0M PY2024
Ritc 14 Yr Ldi Fixed Income Fd Sched. D C $2.8M PY2024
Ritc 15 to 20 Yr Strips Fixed in Fd Sched. D C $1.6M PY2024
Ritc 8 Yr Ldi Fixed Income Sched. D C $2.1M PY2024
Bpas Trust Company of Puerto Rico codes 11 PY2024
Bpas Actuarial & Pension Services codes 11 $60,995 PY2023
Banco Popular de Puerto Rico codes 19 $17,990 PY2023
Bpas Trust Company of Puerto Rico codes 11 PY2023
Banco Popular de Puerto Rico codes 19 $45,332 PY2022
Bpas Actuarial & Pension Services codes 11 $33,763 PY2022
Bpas Trust Company of Puerto Rico codes 11 PY2022

What changed

5 events

Jan 1, 2024Funded status changed
Destileria Serralles, Inc. Puerto Rico Pension Plan funded ratio 80.7% -> 97.5% (2023-01-01 to 2024-01-01)
askebsa.dol.gov
Jan 1, 2024Assets changed
Destileria Serralles, Inc. Puerto Rico Pension Plan plan assets $16M -> $19M (+14.6%, 2023-01-01 to 2024-01-01)
askebsa.dol.gov
Dec 31, 2023Assets changed
Destileria Serralles, Inc. Puerto Rico Pension Plan total assets $16M -> $19M (+15.0%, 2022-12-31 to 2023-12-31)
askebsa.dol.gov
Jan 1, 2023Funded status changed
Destileria Serralles, Inc. Puerto Rico Pension Plan funded ratio 101.8% -> 80.7% (2022-01-01 to 2023-01-01)
askebsa.dol.gov
Jan 1, 2023Assets changed
Destileria Serralles, Inc. Puerto Rico Pension Plan plan assets $21M -> $16M (-20.8%, 2022-01-01 to 2023-01-01)
askebsa.dol.gov

Board record: approvals, recommendations, searches, terminations and re-up prospects for this system.

Provenance

Identifiers: EIN-PN 660179709-005

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.