Industry · Form 5500 business code 327100
Clay Product & Refractory Mfg: 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, 41 retirement plans in clay product & refractory mfg with 100 or more participants filed Form 5500: 34 defined contribution and 7 defined benefit. They reported 29,652 participant records and $2.38B in net assets, counting every plan on the form.
The median defined contribution plan held $64,047 per participant, above the national median of $53,031, and its employer put in $2,149 per active participant (national: $2,174). Among plans reporting Schedule C compensation the median was $109 per participant against $123 nationally.
Employers contributed $56.5M and participants $76.4M during the year, and the plans paid out $264M in benefits.
In 2009 the same group numbered 59 plans with $870M; by 2024 it was 41 plans (down 31%) and $2.38B (up 174%). 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 | $64,047 | $53,031 | $59,538 | $86,234 |
| Employer contributions per active participant | $2,149 | $2,174 | $6,355 | $10,244 |
| Schedule C compensation per participant | $109 | $123 | $315 | $344 |
| Schedule C compensation, share of net assets | 0.20% | 0.26% | 0.57% | 0.42% |
| Administrative expenses per participant | $112 | $116 | $416 | $527 |
Medians across plans with 100 or more participants (32 DC and 7 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 | $37,170 | $64,047 | $93,864 | 32 |
| Employer contributions per active participant | $1,266 | $2,149 | $3,500 | 31 |
| Schedule C compensation per participant | $57.75 | $109 | $159 | 31 |
| Administrative expenses per participant | $59.56 | $112 | $171 | 31 |
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 | 41 | 29,652 | $2.38B | $56.5M | $76.4M | $64,047 | $109 |
| 2023 | 41 | 29,971 | $2.23B | $63.0M | $73.3M | $56,480 | $83.66 |
| 2022 | 43 | 27,515 | $1.84B | $46.1M | $62.4M | $51,782 | $81.86 |
| 2021 | 45 | 32,102 | $2.33B | $49.3M | $62.9M | $66,203 | $134 |
| 2020 | 46 | 34,131 | $2.31B | $45.9M | $59.6M | $55,823 | $81.69 |
| 2019 | 40 | 31,522 | $1.87B | $44.6M | $61.2M | $52,638 | $94.79 |
| 2018 | 43 | 32,571 | $1.65B | $39.8M | $59.1M | $41,829 | $57.43 |
| 2017 | 46 | 28,591 | $1.81B | $45.9M | $50.2M | $51,338 | $43.55 |
| 2016 | 42 | 28,603 | $1.58B | $50.6M | $44.5M | $43,933 | $28.28 |
| 2015 | 41 | 22,868 | $1.22B | $35.2M | $43.2M | $44,668 | $23.40 |
| 2014 | 45 | 22,831 | $1.24B | $29.8M | $38.3M | $46,546 | $23.09 |
| 2013 | 46 | 23,936 | $1.21B | $36.3M | $40.3M | $43,973 | $19.80 |
| 2012 | 52 | 27,263 | $1.12B | $45.7M | $39.5M | $39,163 | $16.50 |
| 2011 | 56 | 29,215 | $1.05B | $40.7M | $38.5M | $34,605 | $17.23 |
| 2010 | 58 | 29,837 | $1.02B | $40.1M | $33.7M | $33,630 | $15.61 |
| 2009 | 59 | 29,612 | $870M | $28.7M | $32.9M | $26,394 | $9.95 |
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 40 plans on this page's list, by number of plans. A plan usually names several providers.
Largest plans
The 40 largest by participants of 40 plans with a page on this site.
| Plan | Sponsor | State | Type | Participants | Net assets | Per participant | Employer / active | Sch. C / participant |
|---|---|---|---|---|---|---|---|---|
| Harbisonwalker International Pension Plan for Hourly Employees | Harbisonwalker International, Inc. | PA | DB | 3,031 | $148M | $48,819 | — | $264 |
| Alkegen 401(k) Plan | Unifrax I LLC | NY | DC | 2,648 | $263M | $99,155 | $3,428 | $46.54 |
| As America, Inc. 401(k) Plan | As America, Inc. | NJ | DC | 2,384 | $172M | $72,073 | $3,056 | $63.64 |
| Harbisonwalker International, Inc. Salary Pension Plan | Harbisonwalker International, Inc. | PA | DB | 2,210 | $132M | $59,538 | — | $337 |
| Eco Material Technologies 401(k) Plan | Eco Material Technologies Inc. | UT | DC | 2,095 | $142M | $67,800 | $2,820 | $64.93 |
| Oil-Dri Corporation of America 401(k) Retirement Savings Plan | Oil-Dri Corporation of America | IL | DC | 1,136 | $138M | $121,439 | $4,690 | $241 |
| Glen-Gery Corporation 401(k) Plan | Glen-Gery Corporation | PA | DC | 1,134 | $52.0M | $45,856 | $2,078 | $116 |
| As America Brands, Inc. Pension Plan | As America, Inc. | NJ | DB | 1,034 | $32.5M | $31,466 | — | $456 |
| Vesuvius Retirement Plan for Salaried Employees | Vesuvius USA Corporation | IL | DC | 911 | $202M | $221,504 | $11,063 | $18.40 |
| Belden Holding and Acquisition Company 401(k) Plan | Belden Holding and Acquisition Company | OH | DC | 816 | $52.7M | $64,560 | $978 | $128 |
| Kamin LLC Employee Savings Plan | Kamin LLC | GA | DC | 802 | $85.8M | $107,015 | $5,922 | $109 |
| Allied Mineral Products Employee Stock Ownership Plan | Allied Mineral Products Holding Inc. | OH | DC | 710 | $339M | $476,919 | $21,818 | $160 |
| Resco Products, Inc. 401(k) & Profit Sharing Plan | Resco Products, Inc. | OR | DC | 696 | $43.5M | $62,521 | $3,529 | $125 |
| Harbisonwalker International 401(k) Savings Plan | Harbisonwalker International, Inc. | PA | DC | 589 | $38.7M | $65,780 | $1,399 | $22.61 |
| Allied Mineral Products 401(k) Plan | Allied Mineral Products Holding Inc. | OH | DC | 547 | $13.7M | $25,035 | — | $89.20 |
| Pension Plan for Employees of Magnesita Refractories Company | Magnesita Refractories Company | PA | DB | 544 | $71.3M | $131,001 | — | $284 |
| Vesuvius Retirement Plan for Hourly Employees | Vesuvius USA Corporation | IL | DC | 543 | $31.8M | $58,485 | $3,329 | $26.38 |
| Belden Brick Co. Pension Plan | The Belden Brick Company, LLC | OH | DB | 541 | $43.0M | $79,460 | — | $634 |
| Aluminum, Brick & Glass Workers International Unio Eastern District Council No. 12 Pension Plan | Trustees of Abgw Int'l Union AFL-CIO CLC Eastern District COUNCIL#12 P | PA | DB | 527 | $2.2M | $4,193 | $6,355 | $261 |
| US Brick Holdings, LLC Retirement Plan | US Brick Holdings, LLC | SC | DC | 520 | $4.2M | $8,111 | $1,022 | $59.70 |
| Florim USA, Inc. 401(k) Plan | Florim USA, Inc. | TN | DC | 426 | $14.9M | $35,048 | $1,050 | $330 |
| Stonepeak Ceramics, Inc. 401(k) Plan | Stonepeak Ceramics, Inc. | IL | DC | 385 | $6.5M | $16,930 | $782 | $151 |
| Cherokee Brick & Tile Company Employee 401(k) Plan | Cherokee Brick & Tile Company | GA | DC | 385 | $7.6M | $19,720 | $0 | $3.03 |
| Pine Hall Brick Co., Inc. Savings and Profit Sharing Retirement Plan | Pine Hall Brick Co., Inc. | NC | DC | 360 | $36.0M | $99,944 | $1,464 | $73.04 |
| Wonder Porcelain Group, LLC 401(k) Plan | Wonder Porcelain Group, LLC | TN | DC | 336 | $2.2M | $6,528 | $1,326 | $60.68 |
| KMT Employees' Savings Plan | Knight Material Technologies, LLC | OH | DC | 323 | $13.1M | $40,699 | $3,117 | $112 |
| Wyo-Ben, Inc. 401(k) Retirement Plan | Wyo-Ben, Inc. | MT | DC | 323 | $27.6M | $85,338 | $3,897 | $231 |
| The Fiesta Tableware Company Salaried Employees Pension Plan | The Fiesta Tableware Company | WV | DB | 263 | $21.7M | $82,476 | — | $315 |
| Mackenzie-Childs 401(k) Plan | Mackenzie-Childs, LLC | NY | DC | 257 | $9.7M | $37,877 | $1,315 | $158 |
| Heath Ceramics, Ltd. 401(k) Plan | Heath Ceramics, Ltd. | CA | DC | 247 | $16.3M | $65,917 | $989 | $338 |
| Endicott Clay Products Co. 401(k) Savings Plan | Endicott Clay Products Co. | NE | DC | 210 | $14.2M | $67,582 | $1,992 | $334 |
| Cerco I, Inc. 401(k) Profit Sharing Plan | Cerco I, Inc. | OH | DC | 202 | $12.8M | $63,366 | $3,375 | $99.46 |
| Laguna Clay Company 401(k) Retirement Plan | Terrakotta, Inc. DBA Laguna Clay Company | CA | DC | 196 | $5.0M | $25,446 | $1,216 | $23.20 |
| East Fork Pottery, LLC 401(k) Plan | East Fork Pottery, LLC | NC | DC | 166 | $3.4M | $20,457 | $2,149 | $23.40 |
| Amaco 401(k) Plan | American Art Clay Co. Inc. | IN | DC | 154 | $11.3M | $73,162 | $1,096 | $215 |
| Christy Employees' Profit Sharing Plan and Trust | O'Brien Industrial Holdings, LLC | MO | DC | 154 | $20.2M | $131,447 | $5,281 | $485 |
| Magneco Metrel, Inc. 401(k) Plan and Trust | Magneco/metrel, Inc. | IL | DC | 146 | $31.2M | $213,926 | $4,893 | $76.90 |
| Palmetto Brick Employees' 401(k) Profit Sharing Plan | JL Anderson Co., Inc. DBA Palmetto Brick Company | SC | DC | 141 | — | — | — | — |
| Logan Clay Products Company 401(k) Plan and Trust | Logan Clay Products Company | OH | DC | 126 | $9.0M | $71,582 | $1,359 | — |
| J.W. Hicks, Inc. 401(k) Plan | J.W. Hicks, Inc. | IN | DC | 102 | — | — | — | — |
By plan size
By state
Questions and answers
How many retirement plans are there in clay product & refractory mfg?
41 plans with 100 or more participants filed Form 5500 for plan year 2024, out of 53 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 clay product & refractory mfg?
The median defined contribution plan reported $64,047 in net assets per participant (middle half of plans: $37,170 to $93,864); 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 clay product & refractory mfg?
The median defined contribution plan received $2,149 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 clay product & refractory mfg?
Among defined contribution plans that report any Schedule C compensation, the median was $109 per participant and 0.20% 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.