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

United Pension Plan

Corporate pensionCedar Rapids, IA
Assets
$241M
Total assets, Dec 31, 2024 reported
Funded
123.1%
Jan 1, 2024
Private markets target
n/a
policy Dec 31, 2024
Commitments
11
none on the tape
Plan sponsor: United Fire & Casualty Co
Allocation policy
Form 5500, as of Dec 31, 2024
Actual allocation lines without a target (as filed)
  • Interest-bearing cash 0.2%
  • Corporate debt instruments (other) 71.5%
  • Pooled separate accounts 28.2%
Consultants and advisers
4 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
11 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$8.9M heldDisclosed holdingaskebsa.dol.gov
as of Dec 31, 2024Principal U.S. Property Sa-Zseparate accountPrincipalReal estate$6.7M heldDisclosed holdingaskebsa.dol.gov
as of Dec 31, 2024Prin Lgcp S&p 500 Index Sa-Zseparate accountPrincipalPooled vehicles$32.0M heldDisclosed holdingaskebsa.dol.gov
as of Dec 31, 2024Prin Smcap S&p 600 Index Sa-Zseparate accountPrincipalPooled vehicles$4.2M heldDisclosed holdingaskebsa.dol.gov
as of Dec 31, 2024Prin Midcap S&p 400 Idx Sa-Zseparate accountPrincipalPooled vehicles$6.2M heldDisclosed holdingaskebsa.dol.gov
as of Dec 31, 2024Prin Intl Equity Index Sa-Zseparate accountPrincipalPublic equity$5.0M heldDisclosed holdingaskebsa.dol.gov
as of Dec 31, 2024Prin Short-Term Income Sa-Zseparate accountPrincipalCash$5.2M heldDisclosed holdingaskebsa.dol.gov
as of Dec 31, 2023Prin Liquid Assets Sep Acct-Zseparate accountPrincipalPooled vehicles$4.5M heldDisclosed holdingaskebsa.dol.gov
as of Dec 31, 2023Principal U.S. Property Sa-Zseparate accountPrincipalReal estate$25.4M heldDisclosed holdingaskebsa.dol.gov
as of Dec 31, 2022Principal U.S. Property Sa-Zseparate accountPrincipalReal estate$28.5M heldDisclosed holdingaskebsa.dol.gov
as of Dec 31, 2022Prin Core Plus Bond Sep Acct-Zseparate accountPrincipalFixed income$16.8M heldDisclosed holdingaskebsa.dol.gov
Size and funding
32 readings
Total assets
$241M Dec 31, 2024 reported Form 5500
$264M (2023-12) · $230M (2022-12)
Plan assets
$264M Jan 1, 2024 reported Form 5500
$230M (2023-01) · $288M (2022-01)
Net assets
$241M Dec 31, 2024 reported Form 5500
$264M (2023-12) · $230M (2022-12)
Funded ratio
123.1% Jan 1, 2024 reported Form 5500
117.7% (2023-01) · 130.7% (2022-01)
Funding target
$199M Jan 1, 2024 reported Form 5500
$199M (2023-01) · $183M (2022-01)
Discount rate
5.14% Jan 1, 2024 reported Form 5500
5.05% (2023-01) · 5.49% (2022-01)
Participants
2,103 Jan 1, 2024 reported Form 5500
2,004 (2023-01) · 1,976 (2022-01)
Contributions
$0 Dec 31, 2024 reported Form 5500
$0 (2023-12) · $0 (2022-12)
Benefits paid
$27.1M Dec 31, 2024 reported Form 5500
$8.8M (2023-12) · $7.8M (2022-12)
Net investment income
$-22.7M Dec 31, 2024 reported Form 5500
$34.2M (2023-12) · $-58.2M (2022-12)
Investment management fees
$134,170 Dec 31, 2024 reported Form 5500
$3,875 (2023-12)
Form 5500 filings
3 plan years
Plan yearParticipantsAssets (SB market)Funding targetFTAPTotal assets (H)Partnerships / JVMaster trustReal estate
2024 to Dec 31, 20242,103$264M$199M123.1%$241Mn/an/an/a
2023 to Dec 31, 20232,004$230M$199M117.7%$264Mn/an/an/a
2022 to Dec 31, 20221,976$288M$183M130.7%$230Mn/an/an/a
Service providers and investment entities as filed (Schedule C and D, latest year first)
  • Principal Life Insurance Company codes 13 50 64 $201,399 PY2024
  • Capfinancial Partners, L codes 27 50 $18,875 PY2024
  • Commonwealth Financial Network codes 27 99 PY2024
  • Prin Lgcp S&p 500 Index Sa-Z Sched. D P $32.0M PY2024
  • Prin Smcap S&p 600 Index Sa-Z Sched. D P $4.2M PY2024
  • Prin Midcap S&p 400 Idx Sa-Z Sched. D P $6.2M PY2024
  • Prin Intl Equity Index Sa-Z Sched. D P $5.0M PY2024
  • Prin Short-Term Income Sa-Z Sched. D P $5.2M PY2024
  • Prin Liquid Assets Sep Acct-Z Sched. D P $8.9M PY2024
  • Principal U.S. Property Sa-Z Sched. D P $6.7M PY2024
  • Principal Financial Group codes 11 PY2024
  • Principal Life Insurance Company codes 13 50 64 $3,875 PY2023
  • Commonwealth Financial N codes 27 50 99 $3,875 PY2023
  • Prin Liquid Assets Sep Acct-Z Sched. D P $4.5M PY2023
  • Principal U.S. Property Sa-Z Sched. D P $25.4M PY2023
  • Prin Core Plus Bond Sep Acct-Z Sched. D P PY2023
  • Principal Financial Group codes 11 PY2023
  • Principal Life Insurance Company codes 13 50 64 $195,513 PY2022
  • Commonwealth Financial Network codes 27 99 PY2022
  • Principal Securities Inc codes 27 99 PY2022
  • Prin U.S. Property Sa-I5 Sched. D P $28.5M PY2022
  • Prin Core Plus Bond Sep Act-I5 Sched. D P $16.8M PY2022
  • Principal Financial Group codes 11 PY2022
What changed
14 events
  • Dec 31, 2024Holding started
    United Pension Plan first reports an interest in Prin Short-Term Income Sa-Z (Principal): $5M at 2024-12-31
    with Principalaskebsa.dol.gov
  • Dec 31, 2024Holding started
    United Pension Plan first reports an interest in Prin Smcap S&p 600 Index Sa-Z (Principal): $4M at 2024-12-31
    with Principalaskebsa.dol.gov
  • Dec 31, 2024Holding started
    United Pension Plan first reports an interest in Prin Lgcp S&p 500 Index Sa-Z (Principal): $32M at 2024-12-31
    with Principalaskebsa.dol.gov
  • Dec 31, 2024Holding started
    United Pension Plan first reports an interest in Prin Midcap S&p 400 Idx Sa-Z (Principal): $6M at 2024-12-31
    with Principalaskebsa.dol.gov
  • Dec 31, 2024Holding started
    United Pension Plan first reports an interest in Prin Intl Equity Index Sa-Z (Principal): $5M at 2024-12-31
    with Principalaskebsa.dol.gov
  • Dec 31, 2024Consultant changedinference
    Capfinancial Partners, L appears on United Pension Plan's Schedule C as investment adviser (plan) (plan year 2024 vs 2023)
    with Capfinancial Partners, LLCaskebsa.dol.gov
  • Jan 1, 2024Funded status changed
    United Pension Plan funded ratio 117.7% -> 123.1% (2023-01-01 to 2024-01-01)
    askebsa.dol.gov
  • Jan 1, 2024Assets changed
    United Pension Plan plan assets $230M -> $264M (+14.9%, 2023-01-01 to 2024-01-01)
    askebsa.dol.gov
  • Dec 31, 2023Holding endedinference
    United Pension Plan no longer reports Prin Core Plus Bond Sep Acct-Z (Principal) (last held $17M at 2022-12-31; absent from the 2023-12-31 filing)
    with Principalaskebsa.dol.gov
  • Dec 31, 2023Holding started
    United Pension Plan first reports an interest in Prin Liquid Assets Sep Acct-Z (Principal): $4M at 2023-12-31
    with Principalaskebsa.dol.gov
  • Dec 31, 2023Consultant changedinference
    Principal Securities Inc no longer appears on United Pension Plan's Schedule C as investment adviser (plan) (plan year 2023 vs 2022)
    with Principal Securities Incaskebsa.dol.gov
  • Dec 31, 2023Assets changed
    United Pension Plan total assets $230M -> $264M (+14.9%, 2022-12-31 to 2023-12-31)
    askebsa.dol.gov
  • Jan 1, 2023Funded status changed
    United Pension Plan funded ratio 130.7% -> 117.7% (2022-01-01 to 2023-01-01)
    askebsa.dol.gov
  • Jan 1, 2023Assets changed
    United Pension Plan plan assets $288M -> $230M (-20.2%, 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 420644327-001
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.