Is Form 5500 Due In Year 1 If No Contributions Made?

I have a few clients who signed Profit Sharing documents for 2019, but due to COVID opted not to make their contributions and instead plan to start in 2020.  Since there were no contributions in '19 and the assets are $0, is it necessary to file a Form 5500 with $0 assets?

Thanks!

Yes. Assuming that they are not "one-participant" plans eligible for 5500-EZ filing.

I agree with Belgarath. 

Agree with both answers above.

Yeah, you don't want to file your first return for 2020 showing a 1/1/2019 effective date.