Form NTN 11K Files Dataset

The Form NTN 11K Files Dataset is a collection of EDGAR submissions that began as NT 11-K notifications — Rule 12b-25 notices of late filing tied to an annual Form 11-K employee benefit plan report — but were themselves filed after the Rule 12b-25 one-business-day notification deadline and reclassified by EDGAR from NT 11-K to NTN 11K. Each record corresponds to one accession number and captures one underlying Form 12b-25 transmittal, the structured metadata derived from its SGML header, and the per-document text bodies that EDGAR received. The dataset is filed by issuer/plan sponsors responsible for Section 15(d) annual reporting on Form 11-K for employee stock purchase, savings, or similar plans whose interests are registered on Form S-8. Coverage begins on the earliest sample date of June 1, 1994 — when EDGAR electronic acceptance broadly began — and extends to the present, distributed as monthly ZIP containers holding plain-text Form 12b-25 documents and a JSON metadata descriptor per accession.

Update Frequency
Daily
Updated at
2026-04-16
Earliest Sample Date
1994-06-01
Total Size
50.1 KB
Total Records
19
Container Format
ZIP
Content Types
TXT, JSON
Form Types
NTN 11K

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Dataset Files

2 files · 50.1 KB
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1994-12.zip2.8 KB1 records
1994-06.zip47.2 KB18 records

What This Dataset Contains

The dataset captures Form 12b-25 late-filing notifications that EDGAR routed under the form code NTN 11K. The unit of observation is one EDGAR accession number: one filer's late-arriving notification that an annual Form 11-K will not be filed on time, packaged together with the structured metadata derived from the submission's SGML header and the per-document text bodies. There is exactly one record per accession number, and each record captures one underlying Form 12b-25 transmittal whose own filing was sufficiently late that EDGAR did not classify it as a timely NT 11-K.

The underlying source document is a Form 12b-25, the SEC notification form prescribed by Rule 12b-25 under the Securities Exchange Act of 1934 for reporting that a periodic report will not be filed by its due date. Form 12b-25 is a single, multi-purpose template that covers late notifications for 10-K, 10-Q, 20-F, N-SAR, 11-K, and several other periodic reports; the specific report being announced as late is identified inside the form by a checked box and a period-ended date. When Form 12b-25 is used to give notice that a Form 11-K (the annual report for employee stock purchase, savings, or similar plans filed under Section 15(d) of the Exchange Act) will be late, EDGAR routes the submission as NT 11-K when the notification itself is filed no later than one business day after the underlying 11-K's original due date — the timing condition of Rule 12b-25(a). When the notification arrives after that one-business-day window, EDGAR routes it instead as NTN 11K (read as "NT — Not Timely — 11-K"). The change in code reflects that the conditions for the automatic time extension contemplated by Rule 12b-25(b) are no longer available: the filer cannot rely on the additional fifteen calendar days that Rule 12b-25(b)(2)(ii) grants for annual reports, and the eventual Form 11-K, whenever it is filed, will not be deemed timely under Rule 12b-25.

Form 11-K's underlying due date for ERISA-covered plans is 180 days after the plan's fiscal year end (Rule 15d-21, as conformed in the 2003 amendments aligning plan financial reporting with ERISA); non-ERISA plans remain on the 90-day cycle of Rule 15d-21(a). Each NTN 11K record therefore captures both a document — a completed Form 12b-25 — and an EDGAR timing determination — that the transmittal itself missed the one-business-day notification window measured from the relevant 11-K due date. The dataset is distributed as monthly ZIP archives; the file types inside each archive are JSON for the metadata descriptor and TXT for the filing documents.

Content Structure of a Single Record

Container structure

The dataset is packaged as monthly ZIP archives organized by calendar year, addressed by paths of the form YYYY/YYYY-MM.zip. Each archive opens onto a top-level folder named after the month (for example 1994-12/). Beneath that month folder, one subfolder exists per filing, named by the SEC accession number with hyphens stripped and zero-padded to eighteen digits (accession 0000950109-94-002389 becomes folder 000095010994002389/). Each accession folder contains:

  • exactly one metadata.json descriptor
  • one or more filing-document text files named document-<sequence>.txt, where <sequence> corresponds to the sequence value inside the documentFormatFiles array of metadata.json

Because NTN 11K submissions are minimal Form 12b-25 transmittals — typically a single short text body, occasionally accompanied by a complete-submission text wrapper — the on-disk footprint per accession is small.

metadata.json schema

The metadata.json file is a flat JSON object built from the SGML header of the original EDGAR submission, augmented with derived links and identifiers. The intentional, documented fields are:

  • formType: always the string "NTN 11K" for this dataset.
  • accessionNo: the hyphenated SEC accession number (e.g. "0000950109-94-002389").
  • description: short human-readable label, typically "Form NTN 11K - Notices of Late Filings of Form 11-K".
  • filedAt: ISO-8601 timestamp marking when EDGAR accepted the submission.
  • periodOfReport: the period end date of the underlying Form 11-K (for a plan with a June 30 plan year, "1994-06-30").
  • linkToFilingDetails: URL to the EDGAR archive folder for the accession.
  • linkToTxt: URL to the full-submission SGML text on EDGAR.
  • linkToHtml: URL to the EDGAR filing-index HTML page.
  • linkToXbrl: empty string in this dataset; Form 12b-25 is not within the Commission's structured-data tagging regime.
  • id: 32-character hexadecimal internal record identifier.
  • documentFormatFiles: array of descriptors for the documents that make up the submission. Each entry exposes sequence, size (byte size as a string), documentUrl, free-text description (commonly "FORM 12B-25" for the notification document and "Complete submission text file" for the SGML wrapper), and a type code ("NTN 11K" for the notification document; blank for the complete-submission wrapper).
  • dataFiles: array reserved for structured data files such as XBRL instances and schemas; empty for every record in this dataset.
  • seriesAndClassesContractsInformation: array reserved for investment-company series and class identifiers; empty for this dataset.
  • entities: array of one or more filer records. Each entity exposes companyName (with a role suffix such as "(Filer)"), cik, fileNo, irsNo, stateOfIncorporation, fiscalYearEnd (MMDD), sic (SIC code with description), filmNo (EDGAR film number), act (the Exchange Act designation, typically "34"), type (the form-type code as it applies to that entity, "NTN 11K"), and tickers (an array of trading symbols when available — for plan filers the ticker generally references the plan's sponsoring company rather than the plan itself).

The metadata file is the canonical structured index into the record: the order, count, and identification of the per-document text files all derive from documentFormatFiles, and filer attribution flows from entities.

Filing document anatomy

The principal document in each record is the Form 12b-25 transmittal, stored as plain text extracted from the original SGML submission. EDGAR's SGML <DOCUMENT> wrapper is stripped during extraction, so the per-document .txt file contains only the inner text content, including the legacy <PAGE> markers EDGAR uses to delimit logical pages within a text body. The document follows the standard Form 12b-25 template, with the following structural slots populated:

  • A header identifying the form ("Notification of Late Filing"), the Commission, and the rule under which the notice is given (Rule 12b-25 under the Securities Exchange Act of 1934), along with the OMB control-number block.
  • A checkbox grid identifying which periodic report the notification concerns. For records in this dataset, the box for Form 11-K is checked. The grid also includes boxes for Form 10-Ks, 10-KSB (in older revisions), Form 20-F, Form 10-Q, 10-QSB, and N-SAR, none of which apply here.
  • The period-ended slot, populated with the period-end date of the underlying Form 11-K (typically the plan's fiscal year end).
  • The full legal name of the registrant. For 11-K notifications, this is normally the employee benefit plan, often paired with the sponsoring issuer (for example "Delta Family-Care Savings Plan, Delta Air Lines, Inc.").
  • The address of the registrant's principal executive office.
  • Part I — Registrant Information: identification of the registrant and any former name used during the preceding twelve months.
  • Part II — Rule 12b-25(b) and (c): representations supporting the extension request. The standard checkboxes affirm (a) that the report could not be filed within the prescribed time without unreasonable effort or expense; (b) that the report, portion, or related transition report will be filed on or before the fifteenth calendar day following the prescribed due date for an annual report on Form 11-K (or the fifth calendar day for quarterly reports — not applicable here); and (c) that the accountant's attention has been called to the matter where an audit opinion or review is anticipated to be the cause. These representations are the substantive basis for the extension request — but for NTN 11K reclassifications, the extension is not available because the notification itself was untimely under Rule 12b-25(a).
  • Part III — Narrative: free-text explanation for the inability to file the underlying 11-K on time. For employee-benefit-plan filings, this typically cites delays in receiving plan financial statements from the trustee or custodian, completion of the plan auditor's report, or coordination with the sponsoring issuer's audit cycle.
  • Part IV — Other Information: the name and telephone number of a contact person at the registrant; a representation as to whether all other periodic reports required during the preceding twelve months (or shorter period in which the filer was subject to the reporting requirements) have been filed, with identification of any that have not; and a statement of whether any significant change in results of operations is anticipated relative to the comparable prior period, with an attached explanation when applicable.
  • A signature block at the end carrying the date of signing, the name and title of the signer, and the name of the registrant on whose behalf the form is signed.

The body is unformatted ASCII text. Field labels, checkboxes (rendered with characters such as [X] and [ ]), and section dividers are inline in the text stream rather than marked up structurally. Page boundaries are indicated only by the <PAGE> token.

In some records, a second document-<sequence>.txt may be present representing the complete-submission text wrapper preserved by EDGAR — the SGML envelope that originally framed the documents inside the accession. In documentFormatFiles, this entry carries a blank type and a description such as "Complete submission text file".

Included content

Each record includes the structured metadata.json descriptor and all documents that were part of the original EDGAR submission, except image files. In practice, NTN 11K submissions never contain images — the entire filing is a short Form 12b-25 transmittal — so the image exclusion has no observable effect on this dataset. The complete text of the notification, covering Parts I through IV and the signature block, is preserved verbatim.

Excluded or separate content

The dataset does not include the late-filed Form 11-K itself. A record captures only the notification of late filing; the eventual Form 11-K annual report — with its plan financial statements, schedule of assets held for investment, schedule of reportable transactions, ERISA-required supplemental schedules, and independent accountant's report — is a separate EDGAR submission under its own accession number and is not part of this dataset. The dataset also excludes image files from the original submission and contains no XBRL or data-file payloads (linkToXbrl is empty and dataFiles is empty for every record), since Form 12b-25 is not subject to the Commission's XBRL tagging requirements. Any EDGAR header artifacts that do not correspond to documented structured fields fall outside the meaningful schema.

Changes in required content or structure over time

The substantive structure of Form 12b-25 has been largely stable across the dataset's span. Parts I through IV — registrant information, the Rule 12b-25(b) and (c) representations, the narrative explanation, and the other-information block — and the signature requirement have all been in place continuously. The most consequential regulatory change affecting the population of underlying 11-K reports came with the 2003 plan-reporting amendments, which conformed Form 11-K financial-statement requirements to ERISA-based reporting and confirmed the 180-day filing window after plan year end for ERISA-covered plans (with the 90-day window of Rule 15d-21(a) retained for non-ERISA plans). Those changes redefined when an 11-K is "late" but did not alter the structure of the Form 12b-25 notification itself. The NTN 11K code is an EDGAR routing label, not a Commission-defined form; it has been applied consistently whenever an NT 11-K transmittal misses the one-business-day window under Rule 12b-25(a), and the underlying document is structurally identical to a Form 12b-25 routed as NT 11-K.

Changes in data format over time

Form 12b-25 notifications have historically been filed as plain-text SGML submissions on EDGAR, and NTN 11K records remain plain-text bodies even in periods when other form types had migrated to HTML and Inline XBRL. Where later HTML-formatted submissions exist, EDGAR continues to preserve a text representation of the document content, and the dataset's per-document files are surfaced with a .txt extension carrying the extracted textual content. The <PAGE> pagination markers are a legacy of the original EDGAR text format and persist in extracted documents whose source was SGML.

Interpretation notes

Several nuances matter for working with these records:

  • The NTN 11K label is not a form designation that filers themselves select; it is applied by EDGAR after the fact when an NT 11-K submission misses the timing condition of Rule 12b-25(a). Consumers should treat the label as evidence of an EDGAR timing determination, not as a separate form on the filer's filing menu.
  • The relationship between a record and a subsequent Form 11-K must be resolved externally. The notification identifies the registrant (often a plan, paired with its sponsor), the CIK, and the period of report; the eventual 11-K must be looked up by registrant name, CIK, and period of report on EDGAR. The dataset does not cross-link to that subsequent filing, and there is no guarantee that the underlying 11-K is ever filed.
  • For employee-benefit-plan filings, the entities array typically attributes the filing to the plan rather than to the sponsoring company, and the tickers array — when populated — generally references the sponsor's listed equity rather than any security of the plan. The plan itself usually has a separate CIK and file-no series distinct from the sponsor's.
  • The free-text Part III narrative is the most analytically consequential field, but it is unstructured ASCII embedded in the document body. It is not surfaced as a separate JSON field; extraction requires parsing the document text and locating the Part III header.
  • Checkbox states in Parts I, II, and III are encoded inline in the text body as bracketed glyphs ([X] vs. [ ] or similar). They are not exposed as discrete boolean fields in metadata.json.
  • <PAGE> markers do not correspond to printed-page boundaries in any modern sense; they are SGML-era pagination tokens emitted by the original submission tooling and should be stripped or normalized for downstream text processing.
  • The dataset is comparatively small in aggregate because the precipitating event — a Form 12b-25 for an 11-K whose own notification window has elapsed — is uncommon. Per-record payloads are correspondingly compact, with the metadata file often comparable in size to the document body itself.

Who Files or Publishes This Dataset, and When

The filer is the issuer/plan sponsor of an employee stock purchase, savings, or similar plan that is required to file an annual report on Form 11-K. The Form 11-K obligation is created by Section 15(d) of the Securities Exchange Act of 1934, and it typically arises through the following chain:

  • The issuer registers offers and sales of its securities to plan participants on a Form S-8 registration statement under the Securities Act of 1933.
  • That Securities Act registration of plan interests pulls the plan into Section 15(d) periodic reporting.
  • The plan satisfies that obligation each year by filing Form 11-K.

The legal filer of the NT 11-K (and therefore of any NTN 11K) is the issuer/plan sponsor, filing on behalf of the plan. Plans most commonly behind these filings include:

Outside this population: foreign private issuers without U.S.-registered plan interests, plans operating under staff no-action positions that excuse Form 11-K, and plans whose interests are not deemed separate securities. None of these file Form 11-K, NT 11-K, or NTN 11K.

Triggering event and timing chain

Form 11-K is due:

  • 180 calendar days after the plan's fiscal year-end if the plan files financial statements under ERISA; or
  • 90 calendar days after the plan's fiscal year-end if the plan is not subject to ERISA's financial reporting requirements.

If the issuer cannot file Form 11-K by that due date, Rule 12b-25 under the Exchange Act requires it to file a Form 12b-25 notification (EDGAR submission type "NT 11-K") no later than one business day after the Form 11-K due date. A timely NT 11-K must state:

  • the reason the report cannot be filed on time;
  • that the issuer anticipates filing the Form 11-K within 15 calendar days of the original due date; and
  • that the inability to file timely could not be eliminated without unreasonable effort or expense.

EDGAR reclassifies the submission as NTN 11K when the NT 11-K is filed after the one-business-day window. At that point the Rule 12b-25(b)(2) 15-day grace period is not available, and the Form 11-K is treated as late regardless of when it is ultimately filed.

The timeline producing one record:

  1. Plan fiscal year-end (often December 31; non-calendar fiscal years occur).
  2. Form 11-K due date: fiscal year-end + 180 days (ERISA) or + 90 days (non-ERISA).
  3. Rule 12b-25 notification deadline: Form 11-K due date + 1 business day.
  4. NT 11-K filed after step 3: EDGAR reclassifies it to NTN 11K.

Regulatory framework

Three pieces of the federal securities laws drive these filings:

  • Section 15(d) of the Exchange Act creates the periodic reporting obligation that attaches when plan interests are registered under the Securities Act.
  • Form 11-K is the annual report form for employee stock purchase, savings, and similar plans, with the 180-day (ERISA) / 90-day (non-ERISA) due-date split.
  • Rule 12b-25 and Form 12b-25 provide the only mechanism for obtaining additional time to file a required periodic report without it being treated as late.

NTN 11K is not a separate form prescribed by rule. It is an EDGAR submission-type label applied administratively when an NT 11-K arrives after the Rule 12b-25 deadline. The document content remains a Form 12b-25 cover page plus the filer's narrative identifying the delayed Form 11-K (plan name and fiscal year) and estimated filing date.

Important distinctions

  • NT 11-K vs. NTN 11K. Same Form 12b-25 paperwork. NT 11-K is the timely notification; NTN 11K is the same notification filed after the one-business-day deadline and administratively reclassified by EDGAR.
  • Filer vs. subject report. The filer is the issuer/plan sponsor; the delayed report is the plan's Form 11-K, not the issuer's Form 10-K. Late notifications for other periodic reports (NT 10-K, NT 10-Q, NT 20-F, NT N-CEN, etc.) have their own analogous NTN reclassifications and are filed by different reporting populations.
  • Foreign private issuers. FPIs report annually on Form 20-F or Form 40-F and use NT 20-F for Rule 12b-25 relief there. They have no NT 11-K or NTN 11K filing unless they have registered U.S. employee plan interests on Form S-8.
  • Amendments. An NT 11-K/A can correct the content of a notification but cannot cure lateness. Once the one-business-day window closes, Rule 12b-25 relief is gone.
  • EDGAR coverage. The dataset captures electronic filings only. Rule 12b-25 predates EDGAR (adopted 1980), but pre-EDGAR paper NT 11-K notifications are not in this dataset; electronic acceptance broadly begins in 1994.
  • Small population. Form 11-K is filed by a narrow set of plan-reporting issuers, late notifications on that form are uncommon, and notifications that themselves miss the one-business-day window are rarer still. The dataset is correspondingly small.

How This Dataset Differs From Similar Datasets or Filings

Form NTN 11K occupies a narrow slot in EDGAR's late-filing regime. It is not a substantive periodic report, nor a freshly filed notification, but an administrative reclassification applied to one specific Rule 12b-25 notice (NT 11-K) when that notice itself was untimely. The most useful comparisons are the notification it descends from (NT 11-K), the underlying annual report it concerns (Form 11-K), the parallel reclassifications for other periodic reports (NTN 10K, NTN 10Q, and the wider NTN family), and the Rule 12b-25 / Form 12b-25 framework that produces all of them.

NT 11-K

NT 11-K is the original Rule 12b-25 notification on Form 12b-25 used to request additional time to file Form 11-K, and every NTN 11K record began life as an NT 11-K. The textual content is identical: reason for delay, identification of the delayed report, expected filing date. The distinction is timing and legal effect. An NT 11-K filed on or before the report's due date triggers the Rule 12b-25 fifteen-day extension. An NT 11-K filed after that due date receives no extension and is reclassified by EDGAR as NTN 11K. NT 11-K data therefore captures filers who at least attempted timely use of the extension; NTN 11K isolates the narrower set whose notice itself was already late.

Form 11-K

Form 11-K is the annual report for employee stock purchase, savings, and similar plans under Section 15(d). It is the substantive filing that NT 11-K and NTN 11K reference, containing audited plan financial statements, ERISA schedules, and related disclosures. NTN 11K carries none of that content; it is a procedural notice flagging a missed deadline. Researchers seeking plan financials need Form 11-K; NTN 11K is useful only as a compliance signal.

NT 10-K and NTN 10K

NT 10-K is the late-filing notification for Form 10-K, the issuer-wide annual report; NTN 10K is its reclassification when filed late. The Rule 12b-25 mechanism and form structure mirror the NT 11-K / NTN 11K pair, but the underlying report and filer population differ. NTN 10K covers essentially any reporting issuer and is a much larger dataset; NTN 11K is restricted to filers responsible for employee benefit plan annual reports. Explanations also diverge in character: NT/NTN 10K filings tend to cite issuer-level accounting, audit, or restatement problems, while NT/NTN 11K filings more often cite plan auditor or sponsor administrative delays.

NT 10-Q and NTN 10Q

NT 10-Q and NTN 10Q apply the same Rule 12b-25 structure to quarterly reports on Form 10-Q. They differ from NTN 11K in cadence (quarterly vs. annual), in the statutory extension length (five vs. fifteen calendar days), and in the underlying disclosure being delayed. They are useful chiefly to confirm that NTN 11K is one branch of a broader EDGAR reclassification pattern rather than a one-off construct.

Form 12b-25 and the wider NTN family

Form 12b-25 is the underlying SEC form for all Rule 12b-25 late-filing notices. EDGAR does not store it under a single label; it routes submissions into form-specific notification types (NT 10-K, NT 10-Q, NT 11-K, NT 20-F, NT 10-D, NT-NCSR, etc.), and when any of these is itself late, EDGAR assigns the matching NTN prefix (NTN 10K, NTN 10Q, NTN 11K, NTN 20F, NTN 10D, NTN NCSR, and so on). Every NTN form type shares one defining attribute: the late-filing notice was untimely and the extension was not granted. They differ only in which underlying periodic report was delayed. A Form 12b-25-level dataset aggregates all of these branches; NTN 11K is a narrow slice filtered to one underlying form (Form 11-K) and one reclassification status (extension denied).

What makes Form NTN 11K distinct

NTN 11K is defined by the simultaneous intersection of three properties that no neighboring dataset shares together:

  1. It is an EDGAR reclassification, not an originally filed form type — separating it from NT 11-K and from Form 11-K.
  2. The underlying delayed report is specifically the Form 11-K employee benefit plan annual report — separating it from NTN 10K, NTN 10Q, and every other branch of the NTN family.
  3. The Rule 12b-25 extension was not granted because the notice itself was untimely — separating it from accepted NT 11-K filings where the fifteen-day extension was effectively available.

As a result, NTN 11K substitutes for nothing: it carries no plan financials (unlike Form 11-K), has different legal effect and timing than NT 11-K, and is not interchangeable with other NTN reclassifications, which cover different underlying reports and filer populations. It is most useful alongside NT 11-K and Form 11-K data to trace the full lifecycle of late or failed plan annual reporting, and as a narrow signal of compliance failure rather than a source of substantive disclosure.

Who Uses This Dataset

Each record marks a compounded compliance failure: a Form 11-K plan annual report was late, the registrant tried to claim the Rule 12b-25 grace period, and that notification was itself untimely, so EDGAR reclassified it as NTN 11K and denied the extension. A specific set of users mines that signal.

Securities and disclosure counsel

Counsel to plan sponsors and registrants pull the filer's late-filing explanation, the identification of the delayed periodic report, and the stated expected filing date to benchmark remediation language and assess loss of timely-filer status on Form S-8 registrations covering plan interests. Output: response letters to staff comments, internal memos on filing-status risk, and drafting templates for the next NT 11-K cycle.

ERISA and employee benefits counsel

Benefits attorneys read the explanation field to classify recurring causes (auditor change, plan-asset valuation issues, late trustee or custodian data, plan mergers, service-provider failure) and use the expected filing date to coordinate with Form 5500 filing windows. The accession number anchors the record in fiduciary risk memos for plan committees.

Plan administrators and corporate benefits departments

Internal administrators of 401(k), ESPP, and savings plans use the dataset as peer reference when their own audit is at risk. They focus on the explanation text for precedent reasons, the expected filing date to gauge typical resolution time, and the delayed-report identification to confirm the plan year implicated. Supports escalation memos to plan committees and decisions on whether to attempt a Rule 12b-25 filing at all.

Plan auditors and assurance teams

Independent auditors signing plan financial statements treat the explanation narrative as a leading indicator of audit-side disruption: scope disputes, valuation problems in company-stock funds or collective trusts, or internal-control deficiencies. They use the filer identity and recurrence to inform engagement acceptance and continuance decisions for plan audits.

Issuer-side compliance and SEC reporting teams

Filing-calendar owners use prior NTN 11K narratives as a training set and as a template library when a delay is unavoidable. They study the explanation phrasing, the expected filing date, and the delayed-report identification to model their own disclosure and to tighten the 24-hour-plus-five-business-day mechanics of Rule 12b-25 in internal calendars.

Governance and disclosure-quality vendors

Vendors scoring issuers on disclosure quality and control reliability ingest the filer identity, filing date, accession number, and delayed-report identification to flag the registrant in scoring models and risk dashboards. NTN 11K is a clean signal because two layers of lateness sit in one record.

Academic researchers in accounting, finance, and securities regulation

Researchers use the dataset to study determinants and consequences of plan-level disclosure failure, an area less crowded than 10-K and 10-Q delays. They join the explanation text, the gap between the original due date and the NTN 11K submission, and the eventual 11-K filing date (pulled externally via the accession number) to construct delay-duration variables for event studies on auditor changes, plan terminations, and sponsor distress.

SEC reviewing staff

Staff in Corporation Finance and enforcement use NTN 11K to track recurrence by the same filer across years, the substance of the explanation field, and whether the expected filing date was met by a subsequent Form 11-K. Supports comment-letter drafting, deficiency tracking, and Form S-8 eligibility analysis.

Event-driven and short-biased investors

Analysts treat compounded late filings as a distress signal. They pull filer identity, the explanation narrative, and the expected filing date, then correlate with the sponsor's 10-K or 10-Q timing and any 8-K Item 4.01 auditor-change disclosure to build watch lists and pre-earnings risk screens.

Credit analysts and counterparty-risk teams

Lenders, insurers, and trade-credit underwriters use filer identity and recurrence as a qualitative input on back-office control quality and sponsor financial health, cross-referenced to the sponsor's broader filing history when adjusting internal ratings or covenant monitoring.

Financial and investigative journalists

Reporters covering retirement security and corporate governance use the explanation text for quotable reasons, the plan and sponsor identity for the lede, and the expected filing date to track whether promised remediation occurred.

NLP and RAG engineers working with EDGAR

Teams building extraction and classification systems use NTN 11K as a small, well-bounded corpus for fine-tuning models that pull structured fields (delayed-report identifier, expected filing date, reason category) from the narrative explanation. Its consistent structure and limited size suit it for evaluation sets in late-filing classifiers.

Specific Use Cases

Each NTN 11K record bundles a Form 12b-25 notification, the filer's plan-side explanation, the period of report, and the EDGAR timing determination that the notice itself was untimely. The practical workflows below draw on those specific elements.

Building a Form S-8 timely-filer risk watchlist

Securities counsel pull entities[].cik, entities[].companyName, and filedAt across multiple years to flag plan sponsors whose plan annual reports compound a missed deadline with a missed Rule 12b-25 notification. The output feeds an internal S-8 eligibility memo: any registrant relying on Form S-8 to register plan interests sees its timely-filer status downgraded, and counsel uses the recurrence pattern to recommend remediation steps before the next plan-year cycle.

Categorizing plan-level audit and trustee failures

ERISA counsel and plan auditors parse the Part III narrative inside each document-<sequence>.txt to classify root causes — trustee data delays, plan auditor scope disputes, custodian valuation problems, plan-merger transitions, or service-provider failure. Joining the classified reason to periodOfReport and entities[].sic produces an industry-level breakdown of recurring plan-audit failure modes, which informs engagement-acceptance decisions and plan-committee fiduciary risk memos.

Reconstructing the full late-filing lifecycle

Academic and disclosure-quality researchers chain accessionNo, entities[].cik, and periodOfReport from NTN 11K records to subsequent Form 11-K filings retrieved externally from EDGAR. The resulting panel measures the delay duration from the original 180-day (ERISA) or 90-day (non-ERISA) deadline to actual 11-K submission, supporting event studies on auditor changes, plan terminations, and sponsor distress where the dependent variable is plan-level disclosure failure.

Distress screening tied to sponsor filings

Event-driven and credit analysts cross-reference entities[].tickers (which typically points to the sponsoring issuer) and filedAt against the sponsor's 10-K, 10-Q, and Form 8-K Item 4.01 auditor-change disclosures. A compounded plan-side lateness clustered with sponsor-level filing slippage or auditor turnover flags the issuer for a pre-earnings watchlist or a covenant-monitoring review.

Training extraction models on a bounded corpus

NLP teams use the dataset as a small, structurally consistent corpus to fine-tune extractors that pull the expected filing date, the checked report-type box, the signer block, and the reason category from the Form 12b-25 body. The metadata fields (formType, periodOfReport, entities[].cik) serve as ground-truth anchors, and the limited size and consistent template make it well suited to evaluation sets for broader late-filing classifiers across the NTN family.

Benchmarking remediation language for the next NT 11-K

Issuer compliance teams and outside counsel mine prior Part III narratives across filers with similar sic codes or plan structures to assemble a template library of phrasing for unavoidable future delays. Tying that language to subsequent EDGAR outcomes — whether the underlying 11-K was filed by the stated expected date — lets the team calibrate disclosure phrasing and tighten the one-business-day mechanics of Rule 12b-25(a) inside their internal filing calendar.

Dataset Access

The dataset is accessible through three endpoints: a JSON index for metadata discovery, a full archive download, and per-container downloads for incremental retrieval.

Dataset Index JSON API: https://api.sec-api.io/datasets/form-ntn-11k-files.json

Returns dataset-level metadata and the list of all container files. The response includes the dataset name, description, last updated timestamp, earliest sample date, total record count and total size in bytes, covered form types (NTN 11K), container format (ZIP), and file types contained inside the archives (TXT, JSON). Each entry in containers lists the container key, size, record count, last updated timestamp, and a direct download URL. Use this endpoint to detect which monthly containers were refreshed in the most recent run and selectively download only those that changed. This endpoint does not require an API key.

Example response:

Example
1 {
2 "datasetId": "1f13365b-9ae0-6a60-a666-2da914bbf8d8",
3 "datasetDownloadUrl": "https://api.sec-api.io/datasets/form-ntn-11k-files.zip",
4 "name": "Form NTN 11K Files Dataset",
5 "updatedAt": "2026-04-16T08:48:48.283Z",
6 "earliestSampleDate": "1994-06-01",
7 "totalRecords": 19,
8 "totalSize": 50055,
9 "formTypes": ["NTN 11K"],
10 "containerFormat": "ZIP",
11 "fileTypes": ["TXT", "JSON"],
12 "containers": [
13 {
14 "downloadUrl": "https://api.sec-api.io/datasets/form-ntn-11k-files/2026/2026-03.zip",
15 "key": "2026/2026-03.zip",
16 "size": 13818,
17 "records": 2,
18 "updatedAt": "2026-04-16T08:48:48.283Z"
19 }
20 ]
21 }

Download Entire Dataset: https://api.sec-api.io/datasets/form-ntn-11k-files.zip?token=YOUR_API_KEY

Downloads the complete dataset as a single ZIP archive containing every Form NTN 11K filing from June 1994 to present. Use this for an initial bulk load. This endpoint requires an API key.

Download Single Container: https://api.sec-api.io/datasets/form-ntn-11k-files/2026/2026-03.zip?token=YOUR_API_KEY

Downloads one monthly ZIP container as listed in the containers array of the index response. Use this to fetch only a specific period or to pull the latest updated container after checking the index. This endpoint requires an API key.

Frequently Asked Questions

What does one record in the Form NTN 11K Files Dataset represent?

One record corresponds to a single EDGAR accession number: one Form 12b-25 notification that was filed to announce a late Form 11-K plan annual report, but whose own notification missed the one-business-day window under Rule 12b-25(a) and was therefore reclassified by EDGAR from NT 11-K to NTN 11K. Each record is materialized as an accession-number folder containing a metadata.json descriptor and one or more document-<sequence>.txt files.

What underlying SEC form is in each record?

The underlying source document is a Form 12b-25, the SEC notification prescribed by Rule 12b-25 under the Securities Exchange Act of 1934 for reporting that a periodic report will not be filed by its due date. For records in this dataset, the checkbox identifying the delayed report is Form 11-K — the annual report for employee stock purchase, savings, and similar plans under Section 15(d).

Who is required to file the underlying NT 11-K notification?

The filer is the issuer/plan sponsor of an employee stock purchase, savings, or similar plan whose interests are registered on Form S-8 and that is required to file an annual Form 11-K under Section 15(d) of the Exchange Act. Common filers include sponsors of Section 401(k) plans with employer-stock investment options, Section 423 ESPPs, and ESOPs whose participating interests are treated as separate securities.

How is NTN 11K different from NT 11-K?

The paperwork is identical — both are Form 12b-25 notifications referencing a delayed Form 11-K. The distinction is timing and legal effect: an NT 11-K filed within one business day of the 11-K due date triggers the Rule 12b-25(b) fifteen-day extension, while an NT 11-K filed after that window is administratively reclassified by EDGAR as NTN 11K, the extension is unavailable, and the eventual Form 11-K is treated as late regardless of when it is filed.

Does this dataset include the actual Form 11-K plan financial statements?

No. The dataset captures only the late-filing notification. The eventual Form 11-K annual report — with its audited plan financial statements, schedule of assets held for investment, schedule of reportable transactions, ERISA-required supplemental schedules, and independent accountant's report — is a separate EDGAR submission under its own accession number and is not part of this dataset.

What file formats are inside each container, and how are the containers organized?

Containers are monthly ZIP archives addressed by paths of the form YYYY/YYYY-MM.zip. Inside each archive, every accession-number folder contains a metadata.json descriptor (JSON) and one or more document-<sequence>.txt filing documents (plain-text Form 12b-25 bodies extracted from the original SGML submission). No XBRL or image payloads are present.

What time period does the dataset cover?

Coverage begins on the earliest sample date of June 1, 1994, when EDGAR electronic acceptance broadly began, and extends to the present. Rule 12b-25 itself was adopted in 1980, but pre-EDGAR paper NT 11-K notifications are not included; the dataset captures electronic filings only.