Industry · Form 5500 business code 444110
Home Centers: 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.
60 retirement plans in home centers with 100 or more participants filed Form 5500 for plan year 2024 (60 defined contribution, 0 defined benefit). All Form 5500 pension filers in the group reported 826,886 participant records and $24.7B in net assets.
The median defined contribution plan held $44,821 per participant, below the national median of $53,031, and its employer put in $1,173 per active participant (national: $2,174). Among plans reporting Schedule C compensation the median was $129 per participant against $123 nationally.
Employers contributed $523M and participants $1.22B during the year, and the plans paid out $2.42B in benefits.
In 2009 the same group numbered 65 plans with $5.63B; by 2024 it was 60 plans (down 8%) and $24.7B (up 340%). 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 | $44,821 | $53,031 | — | $86,234 |
| Employer contributions per active participant | $1,173 | $2,174 | — | $10,244 |
| Schedule C compensation per participant | $129 | $123 | — | $344 |
| Schedule C compensation, share of net assets | 0.34% | 0.26% | — | 0.42% |
| Administrative expenses per participant | $118 | $116 | — | $527 |
Medians across plans with 100 or more participants (56 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 | $30,566 | $44,821 | $71,101 | 56 |
| Employer contributions per active participant | $716 | $1,173 | $2,029 | 51 |
| Schedule C compensation per participant | $46.14 | $129 | $205 | 49 |
| Administrative expenses per participant | $46.40 | $118 | $196 | 54 |
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 | 10 | 485,884 | $16.0B | $294M | $770M | $33,465 | $81.82 |
| 2024 | 60 | 826,886 | $24.7B | $523M | $1.22B | $44,821 | $129 |
| 2023 | 57 | 839,923 | $22.6B | $514M | $1.18B | $39,823 | $160 |
| 2022 | 65 | 867,611 | $19.7B | $501M | $1.18B | $30,905 | $104 |
| 2021 | 65 | 869,770 | $24.0B | $508M | $1.17B | $37,070 | $116 |
| 2020 | 60 | 862,912 | $19.5B | $466M | $1.04B | $33,453 | $97.64 |
| 2019 | 57 | 800,597 | $16.8B | $402M | $844M | $29,386 | $95.64 |
| 2018 | 59 | 761,665 | $13.9B | $376M | $789M | $26,149 | $109 |
| 2017 | 62 | 736,988 | $14.9B | $363M | $759M | $28,237 | $90.79 |
| 2016 | 59 | 724,795 | $12.6B | $356M | $738M | $29,023 | $62.24 |
| 2015 | 59 | 721,440 | $12.2B | $344M | $773M | $27,056 | $82.82 |
| 2014 | 57 | 671,974 | $11.7B | $323M | $623M | $23,960 | $57.90 |
| 2013 | 53 | 665,155 | $10.2B | $330M | $599M | $23,230 | $52.26 |
| 2012 | 53 | 621,286 | $8.20B | $312M | $548M | $22,524 | $73.85 |
| 2011 | 58 | 618,453 | $6.81B | $308M | $530M | $19,864 | $75.67 |
| 2010 | 64 | 622,121 | $6.58B | $310M | $516M | $20,077 | $55.39 |
| 2009 | 65 | 601,462 | $5.63B | $307M | $504M | $18,713 | $29.34 |
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 60 plans on this page's list, by number of plans. A plan usually names several providers.
Largest plans
The 40 largest by participants of 60 plans with a page on this site.
| Plan | Sponsor | State | Type | Participants | Net assets | Per participant | Employer / active | Sch. C / participant |
|---|---|---|---|---|---|---|---|---|
| The Home Depot Futurebuilder | The Home Depot, Inc. | GA | DC | 468,817 | $15.7B | $33,465 | $672 | $43.78 |
| Lowes 401(k) Plan | Lowe's Companies, Inc. | NC | DC | 295,951 | $8.58B | $29,008 | $741 | $4.23 |
| Menard, Inc. 401(k) Plan | Menard, Inc. | WI | DC | 54,287 | $282M | $5,195 | — | $11.41 |
| Rural King 401(k) Plan | R. K. Administrative Services, LLC | IL | DC | 8,557 | $72.4M | $8,464 | $474 | $6.50 |
| At Home 401(k) Savings Plan | At Home Stores LLC | TX | DC | 5,564 | $54.5M | $9,796 | $596 | $13.41 |
| The Home Depot Futurebuilder for Puerto Rico | Home Depot Puerto Rico, Inc. | GA | DC | 3,424 | $46.6M | $13,613 | $863 | $63.78 |
| McCoy 401(k) Retirement Savings Plan | McCoy Corporation | TX | DC | 2,984 | $111M | $37,241 | $1,163 | $99.85 |
| Sutherland Lumber Company Employee Savings Plan | Cimarron Lumber and Supply Company | MO | DC | 1,727 | $81.8M | $47,346 | $816 | $6.57 |
| Mead Lumber Employee Stock Ownership Plan and Trust | Mead Holding Company, Inc. | NE | DC | 1,291 | $293M | $227,002 | $5,158 | — |
| Mead Lumber 401(k) Plan | Mead Holding Company, Inc. | NE | DC | 1,263 | $53.1M | $42,004 | $19 | $128 |
| Nation's Best Holdings 401(k) Plan | Nations Best Holdings, LLC | TX | DC | 1,261 | $15.0M | $11,866 | $859 | $25.57 |
| Local 786 I.B. of T. Severance Trust Fund | Board of Trustees of Local 786 I.B. of T. Severance Trust Fund | IL | DC | 1,164 | $41.0M | $35,227 | $5,831 | $190 |
| R.P. Lumber & Plummer Companies 401(k) Plan | R.P. Lumber Co., Inc. | IL | DC | 1,126 | $34.6M | $30,704 | $1,173 | $118 |
| Hammond Lumber Company 401(k) Plan | Hammond Lumber Company | ME | DC | 940 | $65.5M | $69,660 | $1,110 | $83.77 |
| Stine, LLC 401(k) Profit Sharing Plan | Stine, LLC DBA Stine Lumber | LA | DC | 899 | $19.1M | $21,300 | $517 | $46.14 |
| Curtis Lumber Company, Incorporated Employee Savings & Profit Sharing Plan | Curtis Lumber Company, Inc. | NY | DC | 894 | $80.0M | $89,509 | $1,419 | $205 |
| E.C. Barton & Company Employee Stock Ownership Plan & Trust | E.C. Barton & Company | AR | DC | 828 | $145M | $175,187 | $17,159 | — |
| Pohanka of Salisbury, Inc. 401(k) Plan | Pohanka of Salisbury, Inc. | VA | DC | 683 | $20.7M | $30,330 | $1,802 | $144 |
| HPM Building Supply 401(k) Plan | Hawaii Planing Mill, Ltd. | HI | DC | 679 | $22.1M | $32,528 | — | $150 |
| HPM Building Supply Employee Stock Ownership Plan | Hawaii Planing Mill, Ltd. | HI | DC | 656 | $88.1M | $134,259 | $5,489 | $17.29 |
| Conner Industries, Inc. 401(k) Profit Sharing Plan | Conner Industries, Inc. | TX | DC | 611 | $11.0M | $17,937 | $446 | $189 |
| Hgl-Lbm Holdings, LLC Profit Sharing Plan | Hgl-Lbm Holdings LLC | NH | DC | 603 | $58.1M | $96,367 | $3,694 | $320 |
| Koopman Lumber Company, Inc. 401(k) Profit Sharing Plan | Koopman Lumber Company, Inc. | MA | DC | 533 | $29.6M | $55,450 | $788 | $129 |
| Valu Home Centers 401(k) Profit Sharing Plan | Arena Distributors, Inc. | NY | DC | 407 | $23.0M | $56,568 | $580 | $168 |
| Your Building Centers, Inc. Employee Stock Ownership Plan | Your Building Centers, Inc. | PA | DC | 393 | $16.3M | $41,374 | — | — |
| Bloedorn Lumber Co. & Subsidiaries ESOP | Bloedorn Lumber Company | WY | DC | 320 | $33.2M | $103,625 | $11,679 | $132 |
| Jerry's Building Materials, Inc. Profit Sharing 401(k) Plan | Jerry's Building Materials, Inc. | OR | DC | 320 | $18.8M | $58,809 | — | $324 |
| City Mill Company, Limited Profit Sharing 401(k) Plan | City Mill Company, Limited | HI | DC | 316 | $13.6M | $43,164 | $1,416 | $278 |
| Jerry's Building Materials, Inc. Employee Stock Ownership Plan and Trust | Jerry's Building Materials, Inc. | OR | DC | 304 | $59.9M | $196,929 | $2,154 | — |
| Millard Lumber Inc. Salary Savings Plan | Millard Lumber Inc. | NE | DC | 282 | $21.3M | $75,422 | $1,801 | $555 |
| Doug Ashy Building Materials, Inc. Profit Sharing 401(k) Plan | Doug Ashy Building Materials, Inc. | LA | DC | 281 | $15.8M | $56,062 | $793 | $400 |
| Roberts Truck Center Retirement Plan | BDR Preferred Holdings, LLC | TX | DC | 276 | $8.7M | $31,447 | $758 | $116 |
| Hoods Discount Home Center of 401(k) Profit Sharing Plan & Trust | Hoods Discount Home Center of | MO | DC | 274 | $4.5M | $16,261 | $843 | $98.53 |
| Mendo Mill & Lumber Co. Profit Sharing Plan and Trust | Mendo Mill & Lumber Co. | CA | DC | 255 | $8.7M | $34,169 | $1,372 | $143 |
| Homer T. Hayward Lumber Co., Inc. 401(k) Profit Sharing Plan | Homer T. Hayward Lumber Co., Inc. | CA | DC | 249 | $19.4M | $77,750 | $613 | $39.56 |
| Berry Enterprises, Inc. 401(k) Plan and Trust | Berry Enterprises, Inc. | VA | DC | 244 | $12.1M | $49,726 | $1,791 | $19.68 |
| Gillman, Inc. 401(k) Plan | Gillman, Inc. | IN | DC | 238 | $6.2M | $25,842 | $1,065 | $137 |
| The Lester Group 401(k) Plan | The Lester Group, Inc. | VA | DC | 233 | $6.0M | $25,912 | — | $116 |
| Zuern Building Products, Inc. 401(k) Profit Sharing Plan | Zuern Building Products, Inc. | WI | DC | 232 | $22.6M | $97,270 | $5,847 | $738 |
| Preston Chevrolet-Cadillac Inc. 401(k) Plan | Preston Chevrolet-Cardillac Inc. | OH | DC | 229 | $14.5M | $63,212 | $2,903 | $270 |
By plan size
By state
Questions and answers
How many retirement plans are there in home centers?
60 plans with 100 or more participants filed Form 5500 for plan year 2024, out of 88 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 home centers?
The median defined contribution plan reported $44,821 in net assets per participant (middle half of plans: $30,566 to $71,101); 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 home centers?
The median defined contribution plan received $1,173 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 home centers?
Among defined contribution plans that report any Schedule C compensation, the median was $129 per participant and 0.34% 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.