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

KAO America Inc. Pension Plan

Corporate pensionCincinnati, OH
Assets
$125M
Total assets, Dec 31, 2024 reported
Funded
83.2%
Jan 1, 2024
Private markets target
n/a
policy Dec 31, 2024
Commitments
0
none on the tape
Plan sponsor: KAO America Inc.
Allocation policy
Form 5500, as of Dec 31, 2024
Actual allocation lines without a target (as filed)
  • Non-interest-bearing cash 0.3%
  • Registered investment companies 96.4%
Consultants and advisers
2 firms
  • Nepc, LLC Investment adviser (plan)through Dec 31, 2024 Form 5500
  • Mercer Actuarythrough Dec 31, 2022 Form 5500
People
No investment staff or executives have been read for this allocator yet.
Manager roster
No manager relationship is on the tape for this allocator.
Commitments
No fund commitments are on the tape for this allocator. The tape holds the plans that publish their own private-markets reports; a plan that publishes one and is not here is a gap we can close.
Size and funding
31 readings
Total assets
$125M Dec 31, 2024 reported Form 5500
$124M (2023-12) · $120M (2022-12)
Plan assets
$124M Jan 1, 2024 reported Form 5500
$120M (2023-01) · $162M (2022-01)
Net assets
$123M Dec 31, 2024 reported Form 5500
$124M (2023-12) · $120M (2022-12)
Funded ratio
83.2% Jan 1, 2024 reported Form 5500
85.8% (2023-01) · 103.7% (2022-01)
Funding target
$107M Jan 1, 2024 reported Form 5500
$107M (2023-01) · $98.9M (2022-01)
Discount rate
5.17% Jan 1, 2024 reported Form 5500
5.25% (2023-01) · 5.38% (2022-01)
Participants
1,982 Jan 1, 2024 reported Form 5500
2,041 (2023-01) · 2,128 (2022-01)
Contributions
$0 Dec 31, 2024 reported Form 5500
$0 (2023-12) · $423 (2022-12)
Benefits paid
$7.9M Dec 31, 2024 reported Form 5500
$8.3M (2023-12) · $9.4M (2022-12)
Net investment income
$-979,252 Dec 31, 2024 reported Form 5500
$3.9M (2023-12) · $-42.2M (2022-12)
Investment management fees
$32,673 Dec 31, 2024 reported Form 5500
Form 5500 filings
3 plan years
Plan yearParticipantsAssets (SB market)Funding targetFTAPTotal assets (H)Partnerships / JVMaster trustReal estate
2024 to Dec 31, 20241,982$124M$107M83.2%$125Mn/an/an/a
2023 to Dec 31, 20232,041$120M$107M85.8%$124Mn/an/an/a
2022 to Dec 31, 20222,128$162M$98.9M103.7%$120Mn/an/an/a
Service providers and investment entities as filed (Schedule C and D, latest year first)
  • Mercer codes 11 $274,660 PY2024
  • John Hancock codes 15 64 $58,962 PY2024
  • Taft Stettinius & Hollister LLP codes 29 $46,281 PY2024
  • Nepc LLC codes 27 $32,673 PY2024
  • Crowe LLP codes 10 $6,563 PY2024
  • Mercer codes 11 PY2024
  • Mercer codes 11 PY2023
  • Mercer codes 11 PY2022
What changed
3 events
  • Jan 1, 2024Funded status changed
    KAO America Inc. Pension Plan funded ratio 85.8% -> 83.2% (2023-01-01 to 2024-01-01)
  • Jan 1, 2023Funded status changed
    KAO America Inc. Pension Plan funded ratio 103.7% -> 85.8% (2022-01-01 to 2023-01-01)
  • Jan 1, 2023Assets changed
    KAO America Inc. Pension Plan plan assets $162M -> $120M (-26.0%, 2022-01-01 to 2023-01-01)
Board record: approvals, recommendations, searches, terminations and re-up prospects for this system.
Provenance
Identifiers: EIN-PN 522064483-002
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.