Industry · Form 5500 business code 423910
Sporting & Recreational Goods & Supplies: 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, 82 retirement plans in sporting & recreational goods & supplies with 100 or more participants filed Form 5500: 82 defined contribution and 0 defined benefit. They reported 73,231 participant records and $3.68B in net assets, counting every plan on the form.
The median defined contribution plan held $58,200 per participant, above the national median of $53,031, and its employer put in $2,073 per active participant (national: $2,174). Among plans reporting Schedule C compensation the median was $136 per participant against $123 nationally.
Employers contributed $102M and participants $213M during the year, and the plans paid out $341M in benefits.
In 2009 the same group numbered 51 plans with $700M; by 2024 it was 82 plans (up 61%) and $3.68B (up 425%). 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 | $58,200 | $53,031 | — | $86,234 |
| Employer contributions per active participant | $2,073 | $2,174 | — | $10,244 |
| Schedule C compensation per participant | $136 | $123 | — | $344 |
| Schedule C compensation, share of net assets | 0.26% | 0.26% | — | 0.42% |
| Administrative expenses per participant | $119 | $116 | — | $527 |
Medians across plans with 100 or more participants (80 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 | $32,159 | $58,200 | $97,928 | 80 |
| Employer contributions per active participant | $1,318 | $2,073 | $2,955 | 78 |
| Schedule C compensation per participant | $65.44 | $136 | $204 | 77 |
| Administrative expenses per participant | $61.21 | $119 | $203 | 76 |
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 | 11 | 4,725 | $352M | $10.2M | $16.1M | $72,706 | $174 |
| 2024 | 82 | 73,231 | $3.68B | $102M | $213M | $58,200 | $136 |
| 2023 | 82 | 67,682 | $3.23B | $91.9M | $199M | $53,109 | $115 |
| 2022 | 86 | 69,376 | $2.59B | $83.5M | $174M | $43,491 | $97.78 |
| 2021 | 74 | 57,913 | $2.77B | $73.6M | $135M | $57,678 | $132 |
| 2020 | 75 | 49,649 | $2.36B | $58.0M | $112M | $49,428 | $107 |
| 2019 | 70 | 49,479 | $1.94B | $50.4M | $113M | $43,726 | $98.10 |
| 2018 | 66 | 52,006 | $1.71B | $55.3M | $99.6M | $36,422 | $86.89 |
| 2017 | 64 | 52,401 | $1.73B | $47.1M | $88.0M | $40,008 | $70.10 |
| 2016 | 62 | 47,241 | $1.46B | $42.8M | $86.9M | $36,754 | $76.52 |
| 2015 | 56 | 43,987 | $1.43B | $37.3M | $82.4M | $38,967 | $63.14 |
| 2014 | 54 | 38,986 | $1.37B | $34.6M | $72.1M | $43,992 | $40.17 |
| 2013 | 54 | 36,712 | $1.25B | $31.9M | $65.2M | $41,943 | $42.04 |
| 2012 | 51 | 33,382 | $1.07B | $31.8M | $60.1M | $37,294 | $47.24 |
| 2011 | 49 | 28,507 | $853M | $33.1M | $51.5M | $33,915 | $34.53 |
| 2010 | 51 | 25,053 | $823M | $26.0M | $48.0M | $34,816 | $43.76 |
| 2009 | 51 | 28,217 | $700M | $17.9M | $47.0M | $29,632 | $26.40 |
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 81 plans on this page's list, by number of plans. A plan usually names several providers.
Largest plans
The 40 largest by participants of 81 plans with a page on this site.
| Plan | Sponsor | State | Type | Participants | Net assets | Per participant | Employer / active | Sch. C / participant |
|---|---|---|---|---|---|---|---|---|
| Fanatics 401(k) Retirement Plan | Fanatics Holdings, Inc. | NY | DC | 12,141 | $364M | $30,016 | $1,469 | $56.30 |
| Skechers USA, Inc. 401(k) Profit Sharing Plan | Skechers USA, Inc. | CA | DC | 11,116 | $237M | $21,321 | $763 | $1.56 |
| Sportsman's Warehouse 401(k) Savings Plan Plan | Sportsman's Warehouse Holdings, Inc. | UT | DC | 9,461 | $37.4M | $3,956 | $546 | $43.76 |
| Patagonia Works 401(k) Plan | Patagonia Works | CA | DC | 4,008 | $405M | $101,038 | $7,268 | $41.28 |
| Puma North America, Inc. 401(k) Plan | Puma North America, Inc. | MA | DC | 3,224 | $130M | $40,211 | $1,384 | $51.88 |
| BRP US Inc. 401(k) Savings Plan | BRP US Inc. | WI | DC | 1,914 | $159M | $82,858 | $5,192 | $194 |
| JHT 401(k) Plan | Johnson Health Tech North America, Inc. | WI | DC | 1,609 | $86.5M | $53,751 | $1,454 | $107 |
| BRG Sports, Inc. 401(k) Plan | BRG Sports, Inc. | OH | DC | 1,322 | $99.4M | $75,159 | $2,029 | $107 |
| Specialized Bicycle Components, Inc. Profit Sharing Plan | Specialized Bicycle Components, Inc. | CA | DC | 1,193 | $152M | $127,679 | $4,379 | $62.46 |
| Rawlings Sporting Goods 401(k) Plan | Rawlings Sporting Goods Company, Inc. | MO | DC | 1,167 | $84.2M | $72,163 | $2,854 | $29.01 |
| Ifit Inc. 401(k) Plan | Ifit Inc. | UT | DC | 1,094 | $76.6M | $69,995 | $1,846 | $173 |
| Flagg Bicycle Group, LLC 401(k) Plan | Flagg Bicycle Group, LLC | MN | DC | 1,087 | $86.3M | $79,364 | $1,086 | $23.33 |
| Specialized Retail Stores 401(k) Plan | Specialized Retail Stores LLC | CA | DC | 928 | $11.1M | $11,966 | $2,108 | $54.21 |
| TSG Enterprises 401(k) Plan | TSG Enterprises, LLC | MA | DC | 895 | $8.5M | $9,507 | $608 | $68.85 |
| Big Rock 401(k) Savings Plan | Big Rock Sports LLC | NC | DC | 817 | $40.4M | $49,506 | $24 | $165 |
| On Inc. 401(k) Plan | On Inc. | OR | DC | 768 | $17.5M | $22,806 | $2,686 | $12.98 |
| Asb Sports Acquisition, Inc. 401(k) Retirement Plan | Asb Sports Acquisition, Inc. | OH | DC | 710 | $16.0M | $22,518 | $1,078 | $117 |
| Burton 401(k) Incentive Savings Plan | Burton Corporation | VT | DC | 681 | $86.7M | $127,369 | $1,902 | $143 |
| Shimano North America 401(k) Profit Sharing Plan | Shimano North America Holding, Inc. | CA | DC | 618 | $47.2M | $76,319 | $2,514 | $251 |
| Advanced Technology Systems Group 401(k) Plan | Advanced Technology Systems Group, LLC | MI | DC | 568 | $34.5M | $60,716 | $5,112 | $256 |
| Suzuki 401(k) Retirement Plan | Suzuki Marine USA, LLC | FL | DC | 552 | $62.4M | $113,053 | $1,886 | $65.44 |
| National Pool Partners Retirement Plan | National Pool Partners, Inc. | FL | DC | 542 | $2.1M | $3,871 | $389 | $25.69 |
| RSR Employee Stock Ownership Plan | RSR Group, Inc. | FL | DC | 518 | $342M | $659,887 | $4,973 | — |
| Peak Achievement Athletics 401(k) Retirement Plan | Bauer Hockey, LLC | NH | DC | 515 | $48.8M | $94,668 | $2,659 | $198 |
| RSR 401(k) Retirement Plan | RSR Group, Inc. | FL | DC | 510 | $24.6M | $48,141 | $965 | $105 |
| MTM Recognition Corporation 401(k) Plan | MTM Recognition Corporation | OK | DC | 509 | $44.7M | $87,864 | $690 | $162 |
| L2 Brands 401(k) Plan | L2 Brands, LLC | PA | DC | 488 | $22.7M | $46,485 | $1,640 | $368 |
| Sheltered Wings, Inc. 401(k) Plan | Sheltered Wings, Inc. | WI | DC | 486 | $33.5M | $68,864 | $1,761 | $210 |
| 2nd Adventure Payroll Services 401(k) Plan | 2nd Adventure Payroll Services, LLC | IA | DC | 472 | $24.1M | $51,107 | $2,982 | $223 |
| Sports South 401(k) Plan | Sports South | LA | DC | 466 | $33.9M | $72,706 | $2,368 | $137 |
| Kent Outdoors 401(k) Plan | Kent Water Sports Holdings LLC | OH | DC | 464 | $17.0M | $36,606 | $1,235 | $121 |
| Thule Inc. 401(k) Plan | Thule Inc. | CT | DC | 450 | $51.9M | $115,238 | $3,041 | $250 |
| Mizuno USA, Inc. 401(k) Plan | Mizuno USA, Inc. | GA | DC | 445 | $44.0M | $98,835 | $2,968 | $331 |
| Beretta U.S.A. Corporation 401(k) & Profit Sharing Plan | Beretta U.S.A. Corporation | MD | DC | 436 | $43.9M | $100,706 | $5,687 | $193 |
| Outdoor Cap Company, Inc. 401(k) Profit Sharing Plan | Outdoor Cap Company, Inc. | AR | DC | 402 | $40.5M | $100,832 | $1,676 | $123 |
| American Outdoor Brands, Inc. Profit Sharing and Investment Plan | American Outdoor Brands, Inc. | MO | DC | 388 | $20.6M | $53,128 | $1,928 | $119 |
| Santa Cruz Bicycles 401(k) Plan | Santa Cruz Bicycles, Inc. | CA | DC | 377 | $22.5M | $59,784 | $2,950 | $186 |
| Core Health and Fitness, LLC 401(k) Profit Sharing Plan | Core Health and Fitness, LLC | WA | DC | 367 | $29.2M | $79,491 | $2,077 | $193 |
| Fitlab 401(k) Plan | Fitlab, Inc. | CA | DC | 347 | $3.7M | $10,786 | $288 | $82.35 |
| Primary Arms, LLC 401(k) Plan | Primary Arms, LLC | TX | DC | 328 | $5.2M | $15,843 | $1,358 | $140 |
By plan size
By state
Questions and answers
How many retirement plans are there in sporting & recreational goods & supplies?
82 plans with 100 or more participants filed Form 5500 for plan year 2024, out of 141 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 sporting & recreational goods & supplies?
The median defined contribution plan reported $58,200 in net assets per participant (middle half of plans: $32,159 to $97,928); 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 sporting & recreational goods & supplies?
The median defined contribution plan received $2,073 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 sporting & recreational goods & supplies?
Among defined contribution plans that report any Schedule C compensation, the median was $136 per participant and 0.26% 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.