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Industry · Form 5500 business code 115310
Support Activities for Forestry: retirement plans
Plans whose sponsor entered this principal business activity code on Form 5500.
Form 5500 information is as filed by the plan administrator with the Department of Labor and may be amended. Figures reflect the plan year shown, not current balances. The business code is chosen by the filer from the list in the Form 5500 instructions.
For plan year 2024, 21 retirement plans in support activities for forestry with 100 or more participants filed Form 5500: 21 defined contribution and 0 defined benefit. They reported 18,510 participant records and $776M in net assets, counting every plan on the form.
The median defined contribution plan held $31,914 per participant, well below the national median of $53,031, and its employer put in $1,765 per active participant (national: $2,174). Among plans reporting Schedule C compensation the median was $92.40 per participant against $123 nationally.
Employers contributed $13.4M and participants $34.7M during the year, and the plans paid out $77.4M in benefits.
In 2009 the same group numbered 14 plans with $143M; by 2024 it was 21 plans (up 50%) and $776M (up 444%). From plan year 2023 the 100-participant line counts participants with account balances, which moved many plans to the short form.
Medians compared with all US plans
| Median plan, plan year 2024 | Industry: DC | US: DC | Industry: DB | US: DB |
|---|---|---|---|---|
| Net assets per participant | $31,914 | $53,031 | — | $86,234 |
| Employer contributions per active participant | $1,765 | $2,174 | — | $10,244 |
| Schedule C compensation per participant | $92.40 | $123 | — | $344 |
| Schedule C compensation, share of net assets | 0.46% | 0.26% | — | 0.42% |
| Administrative expenses per participant | $80.61 | $116 | — | $527 |
Medians across plans with 100 or more participants (18 DC and 0 DB plans with a Schedule H here). Fee medians cover plans reporting an amount. DC: defined contribution, such as 401(k) and 403(b). DB: defined benefit pension.
Distribution of DC plans
| Measure | 25th percentile | Median | 75th percentile | Plans |
|---|---|---|---|---|
| Net assets per participant | $9,292 | $31,914 | $77,593 | 18 |
| Employer contributions per active participant | $429 | $1,765 | $3,611 | 18 |
| Schedule C compensation per participant | $61.58 | $92.40 | $234 | 16 |
| Administrative expenses per participant | $25.25 | $80.61 | $104 | 18 |
Trend by plan year
| Plan year | Plans 100+ | Participants | Net assets | Employer contributions | Participant contributions | Median DC assets / participant | Median DC Sch. C / participant |
|---|---|---|---|---|---|---|---|
| 2024 | 21 | 18,510 | $776M | $13.4M | $34.7M | $31,914 | $92.40 |
| 2023 | 20 | 19,010 | $704M | $11.7M | $33.4M | $34,270 | $82.99 |
| 2022 | 20 | 19,361 | $695M | $11.1M | $31.8M | $40,983 | $80.78 |
| 2021 | 20 | 20,224 | $742M | $9.7M | $29.4M | $41,600 | $103 |
| 2020 | 19 | 18,241 | $669M | $8.8M | $25.8M | $44,855 | $148 |
| 2019 | 19 | 17,754 | $598M | $7.2M | $21.9M | $33,339 | $108 |
| 2018 | 19 | 16,035 | $462M | $7.2M | $20.1M | $32,073 | $99.88 |
| 2017 | 17 | 15,935 | $392M | $7.4M | $16.0M | $38,353 | $137 |
| 2016 | 15 | 15,146 | $316M | $6.2M | $12.4M | $31,869 | $176 |
| 2015 | 16 | 13,180 | $300M | $6.0M | $12.0M | $33,093 | $148 |
| 2014 | 16 | 13,210 | $306M | $6.3M | $10.3M | $34,345 | $99.99 |
| 2013 | 15 | 12,207 | $269M | $5.8M | $8.7M | $33,490 | $52.79 |
| 2012 | 16 | 12,426 | $231M | $5.1M | $8.6M | $28,331 | $35.33 |
| 2011 | 14 | 11,769 | $184M | $5.2M | $8.0M | $22,807 | $30.01 |
| 2010 | 16 | 11,251 | $166M | $5.5M | $7.6M | $22,294 | $66.88 |
| 2009 | 14 | 10,378 | $143M | $3.8M | $6.0M | $23,700 | $20.29 |
Plan year is the year in which the plan year began. The drop in large plans from 2023 follows a rule change: the 100-participant line now counts participants with account balances, so many plans moved to the short form.
Provider share
Service provider organisations named most often on the Schedule C of the 21 plans on this page's list, by number of plans. A plan usually names several providers.
Largest plans
The 21 largest by participants of 21 plans with a page on this site.
| Plan | Sponsor | State | Type | Participants | Net assets | Per participant | Employer / active | Sch. C / participant |
|---|---|---|---|---|---|---|---|---|
| North Coast Holdings Employee Stock Ownership Plan | Lewis Tree Service, Inc. | NY | DC | 4,826 | $354M | $73,264 | $1,984 | — |
| North Coast Holdings Save Money and Reduce Taxes (Smart) Plan | Lewis Tree Service, Inc. | NY | DC | 3,640 | $69.9M | $19,198 | $257 | $86.90 |
| Wright Service Corp. 401(k) Retirement Plan | Wright Service Corp. | IA | DC | 3,300 | $86.6M | $26,253 | $14 | $138 |
| American Conservation Experience 403(b) Thrift Plan | American Conservation Experience | AZ | DC | 1,221 | $1.9M | $1,517 | $123 | $12.68 |
| Grayback Forestry, Inc. Retirement Savings Plan | Grayback Forestry, Inc. | OR | DC | 790 | $8.8M | $11,178 | $513 | $105 |
| Appalachian Mountain Club Retirement Plan | Appalachian Mountain Club | MA | DC | 605 | $47.1M | $77,819 | $2,669 | $0.74 |
| Student Conservation Association Inc. 403(b) Plan | Student Conservation Association Inc. | VA | DC | 564 | $11.1M | $19,656 | $467 | $117 |
| Conservation Legacy 403(b) Retirement Plan | Conservation Legacy | CO | DC | 353 | $2.8M | $7,808 | $515 | $84.23 |
| American Forest Management, Inc. 401(k) Plan | American Forest Management, Inc. | NC | DC | 326 | $49.3M | $151,296 | $3,229 | $410 |
| Summitt Enterprises Inc. 401(k) Profit Sharing Plan & Trust | Summitt Enterprises Inc. | OR | DC | 310 | $11.6M | $37,575 | $6,326 | — |
| Makhteshim Agan of North America 401(k) Profit Sharing Plan & Tru | Makhteshim Agan of North America | NC | DC | 307 | $27.7M | $90,221 | $4,554 | $366 |
| Timberland Harvesters, LLC 401(k) Profit Sharing Plan | Timberland Harvesters, LLC | AL | DC | 266 | $1.6M | $5,998 | $343 | $51.12 |
| T. R. Miller Mill Company, Inc. Savings and Profit Sharing Plan | T. R. Miller Mill Company, Inc. | AL | DC | 261 | $14.9M | $57,189 | $1,676 | $212 |
| Aero-Flite 401(k) Plan | Aero-Flite, Inc. | WA | DC | 242 | $18.6M | $76,916 | $8,791 | $298 |
| Resource Management Service, LLC Profit Sharing Plan and Trust | Resource Management Service, LLC | AL | DC | 184 | $52.2M | $283,672 | $8,337 | $65.06 |
| Wright Tree of Puerto Rico Retirement Plan | Wright Service Corp. | IA | DC | 178 | $1.4M | $7,857 | $1,380 | $85.02 |
| Arborgen 401(k) Profit Sharing Plan | Arborgen Inc. | SC | DC | 158 | $15.7M | $99,073 | $3,738 | $361 |
| Upe Resources Inc. 401 (K) Plan | Upe Resources Inc. | CA | DC | 149 | $1.3M | $8,867 | $1,853 | $40.89 |
| The American Forests Thrift and Savings Plan | American Forests | DC | DC | 144 | — | — | — | — |
| Avc Employee Stock Ownership Plan | Aquatic Vegetation Control, Inc. | FL | DC | 107 | — | — | — | — |
| Canal Wood, LLC 401(k) Plan | Canal Wood, LLC | SC | DC | 106 | — | — | — | — |
By plan size
By state
Questions and answers
How many retirement plans are there in support activities for forestry?
21 plans with 100 or more participants filed Form 5500 for plan year 2024, out of 38 pension plans on the full form. Smaller plans file Form 5500-SF and are counted separately where shown.
What is the typical 401(k) balance in support activities for forestry?
The median defined contribution plan reported $31,914 in net assets per participant (middle half of plans: $9,292 to $77,593); nationally it was $53,031. This is a plan-level average that includes former employees, not a typical person's balance.
What do employers contribute in support activities for forestry?
The median defined contribution plan received $1,765 in employer contributions per active participant, against $2,174 nationally. Plans with no employer contribution are included at zero.
What are average 401(k) fees in support activities for forestry?
Among defined contribution plans that report any Schedule C compensation, the median was $92.40 per participant and 0.46% of net assets (nationally $123 and 0.26%). Schedule C leaves out fund expense ratios and fees the employer pays, so it understates total cost.
Where does this come from?
Form 5500 annual reports in the EBSA research files, with filings received through 24 Aug 2026. Medians are computed by this site across plans with 100 or more participants.
Provenance
Source: U.S. Department of Labor, Employee Benefits Security Administration, Form 5500 research files, public domain, with filings received through 24 Aug 2026. Totals count every pension plan on the full form; medians and the plan list cover plans with 100 or more participants. See the methodology.