Industry · Form 5500 business code 221300
Water, Sewage & Other Systems: 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.
91 retirement plans in water, sewage & other systems with 100 or more participants filed Form 5500 for plan year 2024 (76 defined contribution, 15 defined benefit). All Form 5500 pension filers in the group reported 105,040 participant records and $10.8B in net assets.
The median defined contribution plan held $51,728 per participant, close to the national median of $53,031, and its employer put in $2,790 per active participant (national: $2,174). Among plans reporting Schedule C compensation the median was $141 per participant against $123 nationally.
Employers contributed $299M and participants $365M during the year, and the plans paid out $890M in benefits.
In 2009 the same group numbered 89 plans with $3.79B; by 2024 it was 91 plans (up 2%) and $10.8B (up 185%). 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 | $51,728 | $53,031 | $230,832 | $86,234 |
| Employer contributions per active participant | $2,790 | $2,174 | $10,582 | $10,244 |
| Schedule C compensation per participant | $141 | $123 | $426 | $344 |
| Schedule C compensation, share of net assets | 0.24% | 0.26% | 0.46% | 0.42% |
| Administrative expenses per participant | $123 | $116 | $755 | $527 |
Medians across plans with 100 or more participants (67 DC and 15 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 | $33,175 | $51,728 | $113,927 | 67 |
| Employer contributions per active participant | $1,925 | $2,790 | $5,299 | 67 |
| Schedule C compensation per participant | $70.20 | $141 | $250 | 60 |
| Administrative expenses per participant | $58.65 | $123 | $259 | 66 |
Trend by plan year
| Plan year | Plans 100+ | Participants | Net assets | Employer contributions | Participant contributions | Median DC assets / participant | Median DC Sch. C / participant |
|---|---|---|---|---|---|---|---|
| 2025partial | 12 | 2,809 | $270M | $6.5M | $10.9M | $58,327 | $208 |
| 2024 | 91 | 105,040 | $10.8B | $299M | $365M | $51,728 | $141 |
| 2023 | 93 | 105,091 | $10.6B | $308M | $348M | $63,939 | $102 |
| 2022 | 95 | 89,858 | $9.28B | $243M | $294M | $53,638 | $110 |
| 2021 | 93 | 83,801 | $10.7B | $263M | $261M | $58,751 | $126 |
| 2020 | 87 | 81,365 | $10.4B | $312M | $249M | $64,333 | $112 |
| 2019 | 86 | 81,397 | $9.12B | $254M | $238M | $63,008 | $85.76 |
| 2018 | 77 | 73,531 | $6.09B | $206M | $221M | $55,225 | $89.94 |
| 2017 | 76 | 78,859 | $7.99B | $311M | $202M | $64,335 | $72.80 |
| 2016 | 75 | 65,891 | $6.48B | $238M | $155M | $58,680 | $66.29 |
| 2015 | 80 | 81,605 | $7.05B | $276M | $191M | $59,721 | $49.28 |
| 2014 | 75 | 64,701 | $5.80B | $224M | $159M | $54,488 | $54.05 |
| 2013 | 78 | 72,028 | $5.91B | $239M | $148M | $53,868 | $34.91 |
| 2012 | 82 | 73,355 | $5.03B | $306M | $147M | $46,740 | $31.20 |
| 2011 | 79 | 73,485 | $4.39B | $341M | $141M | $40,788 | $49.27 |
| 2010 | 84 | 78,534 | $4.50B | $279M | $123M | $40,553 | $28.41 |
| 2009 | 89 | 87,487 | $3.79B | $233M | $126M | $31,431 | $19.18 |
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 91 plans on this page's list, by number of plans. A plan usually names several providers.
Largest plans
The 40 largest by participants of 91 plans with a page on this site.
| Plan | Sponsor | State | Type | Participants | Net assets | Per participant | Employer / active | Sch. C / participant |
|---|---|---|---|---|---|---|---|---|
| Clean Harbors Savings and Retirement Plan | Clean Harbors Enviromental Services, Inc. | MA | DC | 23,611 | $1.24B | $52,725 | $1,479 | $92.48 |
| Usic 401(k) Savings Plan | Usic, LLC | IN | DC | 12,318 | $207M | $16,783 | $649 | $39.18 |
| Veolia North America 401(k) Savings Plan | Veolia North America, LLC | MA | DC | 9,791 | $1.05B | $107,021 | $3,960 | $75.42 |
| Savs PL for Emps of Amer WTR WKS Co. Inc. & Its Desig Subs | American Water Works Company, Inc. | NJ | DC | 8,308 | $1.39B | $167,855 | $6,472 | $46.81 |
| Essential Utilities, Inc. 401(k) Plan | Essential Utilities, Inc. | PA | DC | 4,094 | $623M | $152,294 | $7,404 | $172 |
| Pension Plan for Certain Inactive Participants of American Water Works Company, Inc. and Its Designa | American Water Works Co., Inc. | NJ | DB | 3,409 | $682M | $200,065 | — | $478 |
| Pension Plan for Employees of American Water Works Company, Inc. & Its Designated Subsidiaries | American Water Works Co., Inc. | NJ | DB | 2,572 | $712M | $276,812 | $32,305 | $1,263 |
| Veolia Water Resources 401(k) Savings Plan | Veolia Utility Resources LLC | NJ | DC | 2,504 | $292M | $116,675 | $2,565 | $66.17 |
| Western Oilfields Supply Company 401(K)/PROFIT Sharing Plan | Western Oilfields Supply Company | CA | DC | 2,417 | $216M | $89,386 | $2,319 | $112 |
| California Water Service Company Pension Plan | California Water Service Company | CA | DB | 2,407 | $871M | $361,676 | $2,439 | $2.19 |
| Liberty Utilities Cash Balance Pension Plan | Liberty Utilities Co. | AZ | DB | 2,130 | $74.1M | $34,805 | $6,061 | $162 |
| Essential Utilities, Inc. Pension Plan | Essential Utilities, Inc. | PA | DB | 2,052 | $299M | $145,845 | $8,430 | $836 |
| Suez Water Resources LLC Retirement Plan | Veolia Utility Resources, LLC | NJ | DB | 1,849 | $366M | $198,022 | $37,462 | $539 |
| CH2M Hill Omi Retirement Plan | CH2M Hill Companies, Ltd. | CO | DB | 1,636 | $90.1M | $55,044 | — | $356 |
| California Water Service Company Savings Plan | California Water Service Company | CA | DC | 1,563 | $389M | $249,117 | $6,372 | — |
| Texas Disposal Systems, Inc. 401(k) Profit Sharing Plan | Texas Disposal Systems Inc. | TX | DC | 1,537 | $44.6M | $29,013 | $1,663 | $104 |
| Retirement Plan of San Jose Water Company | San Jose Water Company | CA | DB | 977 | $226M | $230,832 | $10,582 | $1,523 |
| Oncourse Home Solutions 401(k) Plan | American Water Resources LLC, DBA Oncourse Home Solutions | IL | DC | 927 | $40.2M | $43,370 | $7,182 | $218 |
| 401(k) Retirement and Savings Plan for Southwest Water Company | Southwest Water Company | CA | DC | 888 | $86.3M | $97,134 | $6,022 | — |
| RCC 401(k) Plan and Trust | Reserve Communications and Computer, LLC | LA | DC | 717 | $79.7M | $111,179 | $1,817 | $157 |
| Epcor USA Inc. 401(k) Savings Plan | Epcor USA, Inc. | AZ | DC | 690 | $57.7M | $83,663 | $6,735 | $303 |
| Waterbridge Management Company 401(k) Plan | Waterbridge Management Company LLC | TX | DC | 582 | $25.8M | $44,394 | $6,310 | $254 |
| Joseph Jingoli & Son, Inc. 401(k) Plan | Joseph Jingoli & Son, Inc. | NJ | DC | 551 | $65.7M | $119,283 | $1,411 | $572 |
| San Jose Water Company Salary Deferral Plan | San Jose Water Company | CA | DC | 541 | $135M | $250,062 | $5,206 | $80.94 |
| Suez Water Environmental Services Inc. Pension Plan | Veolia Water Contract Operations USA, Inc. | NJ | DB | 534 | $28.2M | $52,726 | $25,000 | $426 |
| Milestone Environmental Services LLC Retirement Savings Plan | Milestone Environmental Services, LLC | TX | DC | 523 | $7.0M | $13,473 | $3,202 | $98.25 |
| Retirement Plan for Employees of Aquarion Company | Aquarion Company | CT | DB | 517 | $151M | $292,150 | $21,739 | $266 |
| Savings Plan for Employees of Aquarion Water Company | Aquarion Water Company | CT | DC | 473 | $108M | $228,311 | $5,189 | $107 |
| USA Water 401(k) Plan | USA Water, LLC | TX | DC | 463 | $10.2M | $22,094 | $1,194 | $55.53 |
| Savings Plan of the Connecticut Water Company | The Connecticut Water Company | CT | DC | 424 | $61.9M | $146,022 | $6,486 | $199 |
| Middlesex Water Company 401(k) Plan | Middlesex Water Co. | NJ | DC | 421 | $78.4M | $186,264 | $5,008 | $10.60 |
| Duke's Root Control, Inc. 401(k) Plan | Dukes Root Control, Inc. | IL | DC | 394 | $23.0M | $58,327 | $2,227 | $188 |
| The Connecticut Water Company Employees' Retirement Plan | The Connecticut Water Company | CT | DB | 350 | $92.3M | $263,626 | — | $397 |
| Arizona Water Company Retirement and Savings Plan | Arizona Water Co. | AZ | DC | 341 | $49.9M | $146,346 | $1,906 | $81.33 |
| Gaines and Company, Inc. 401(k) Profit Sharing Plan | Gaines and Company, Inc. | MD | DC | 331 | $30.4M | $91,820 | $4,118 | $311 |
| San Gabriel Valley Water Company Retirement and Savings Plan | San Gabriel Valley Water Company | CA | DC | 331 | $94.0M | $283,966 | $10,250 | — |
| Texas Excavation Safety System, Inc. Retirement Savings Plan | Texas Excavation Safety System Inc. | TX | DC | 329 | $10.3M | $31,189 | $2,001 | $66.39 |
| Artesian 401(k) Retirement Plan | Artesian Resources Corporation | DE | DC | 313 | $80.3M | $256,617 | $4,823 | $117 |
| Middlesex Water Company Pension Plan | Middlesex Water Company | NJ | DB | 308 | $98.6M | $320,285 | $25,641 | — |
| Infratech Corporation 401(k) Profit Sharing Plan | Infratech Corporation | GA | DC | 301 | $8.3M | $27,597 | $1,444 | $231 |
By plan size
By state
Questions and answers
How many retirement plans are there in water, sewage & other systems?
91 plans with 100 or more participants filed Form 5500 for plan year 2024, out of 148 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 water, sewage & other systems?
The median defined contribution plan reported $51,728 in net assets per participant (middle half of plans: $33,175 to $113,927); 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 water, sewage & other systems?
The median defined contribution plan received $2,790 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 water, sewage & other systems?
Among defined contribution plans that report any Schedule C compensation, the median was $141 per participant and 0.24% 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.