Industry · Form 5500 business code 444190
Other Building Material Dealers: 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.
154 retirement plans in other building material dealers with 100 or more participants filed Form 5500 for plan year 2024 (152 defined contribution, 2 defined benefit). All Form 5500 pension filers in the group reported 85,087 participant records and $5.18B in net assets.
The median defined contribution plan held $49,485 per participant, below the national median of $53,031, and its employer put in $1,871 per active participant (national: $2,174). Among plans reporting Schedule C compensation the median was $174 per participant against $123 nationally.
Employers contributed $160M and participants $242M during the year, and the plans paid out $475M in benefits.
In 2009 the same group numbered 192 plans with $2.23B; by 2024 it was 154 plans (down 20%) and $5.18B (up 133%). 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 | $49,485 | $53,031 | $92,729 | $86,234 |
| Employer contributions per active participant | $1,871 | $2,174 | $7,996 | $10,244 |
| Schedule C compensation per participant | $174 | $123 | $195 | $344 |
| Schedule C compensation, share of net assets | 0.33% | 0.26% | 0.27% | 0.42% |
| Administrative expenses per participant | $154 | $116 | $393 | $527 |
Medians across plans with 100 or more participants (137 DC and 2 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 | $30,660 | $49,485 | $86,455 | 137 |
| Employer contributions per active participant | $1,035 | $1,871 | $2,807 | 128 |
| Schedule C compensation per participant | $93.82 | $174 | $282 | 124 |
| Administrative expenses per participant | $69.69 | $154 | $258 | 131 |
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 | 37 | 10,835 | $594M | $13.4M | $29.4M | $70,586 | $248 |
| 2024 | 154 | 85,087 | $5.18B | $160M | $242M | $49,485 | $174 |
| 2023 | 155 | 84,691 | $4.44B | $159M | $227M | $42,553 | $126 |
| 2022 | 175 | 83,524 | $3.79B | $172M | $221M | $38,868 | $136 |
| 2021 | 172 | 77,604 | $4.01B | $139M | $183M | $44,688 | $140 |
| 2020 | 186 | 81,961 | $3.78B | $99.9M | $164M | $44,651 | $107 |
| 2019 | 181 | 75,704 | $3.11B | $82.5M | $146M | $38,981 | $109 |
| 2018 | 174 | 71,818 | $2.62B | $73.8M | $130M | $34,001 | $112 |
| 2017 | 170 | 66,238 | $2.73B | $74.6M | $136M | $38,575 | $97.71 |
| 2016 | 174 | 94,350 | $3.19B | $65.1M | $142M | $34,863 | $87.44 |
| 2015 | 164 | 79,788 | $2.75B | $83.2M | $124M | $33,869 | $76.62 |
| 2014 | 165 | 78,261 | $2.78B | $66.8M | $110M | $36,066 | $61.79 |
| 2013 | 151 | 75,122 | $2.72B | $56.0M | $92.2M | $38,835 | $85.32 |
| 2012 | 150 | 72,003 | $2.35B | $45.8M | $83.3M | $35,658 | $70.83 |
| 2011 | 162 | 78,389 | $2.20B | $41.2M | $83.7M | $31,187 | $67.42 |
| 2010 | 171 | 63,588 | $1.89B | $29.3M | $60.2M | $31,221 | $75.26 |
| 2009 | 192 | 90,907 | $2.23B | $45.3M | $89.6M | $24,395 | $61.38 |
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 155 plans on this page's list, by number of plans. A plan usually names several providers.
Largest plans
The 40 largest by participants of 155 plans with a page on this site.
| Plan | Sponsor | State | Type | Participants | Net assets | Per participant | Employer / active | Sch. C / participant |
|---|---|---|---|---|---|---|---|---|
| Amended and Restated Savings Fund Plan for Employees of 84 Lumber Company | 84 Lumber Company, L.P. | PA | DC | 11,653 | $779M | $66,889 | $4,667 | $24.53 |
| Kodiak BP 401(k) Plan | Kodiak Gypsum Mountain States LLC | CO | DC | 6,539 | $193M | $29,590 | $951 | $70.45 |
| Carter-Jones Companies 401(k) Retirement Plan | Carter-Jones Companies, Inc. | OH | DC | 6,276 | $167M | $26,675 | $727 | $23.63 |
| Foundation Building Materials 401(k) Profit Sharing Plan and Trust | Foundation Building Materials, LLC | CA | DC | 5,851 | $242M | $41,347 | $1,709 | $69.05 |
| Kyocera Industrial Tools, Inc. 401(k) Plan | Southerncarlson, Inc. | NE | DC | 1,768 | $93.1M | $52,676 | $1,422 | $134 |
| Local 1205 Pension Fund | Board of Trustees of Local 1205 Pension Fund | NY | DB | 1,695 | $269M | $158,927 | $7,228 | $294 |
| Fencing Supply Group 401(k) Plan | Fencing Supply Group Acquisition, LLC | GA | DC | 1,274 | $51.2M | $40,160 | $2,406 | $159 |
| Cameron Ashley Building Products 401(k) Plan | Cameron Ashley Building Products, Inc. | SC | DC | 1,199 | $79.0M | $65,899 | $1,838 | $33.96 |
| Ganahl Lumber Company Employee Stock Ownership Plan | Ganahl Lumber Company | CA | DC | 1,121 | $227M | $202,160 | $9,186 | — |
| Puerto Rico Supplies Group Retirement and Savings Plan | Puerto Rico Supplies Group, Inc. | PR | DC | 1,012 | $57.4M | $56,701 | $1,189 | $203 |
| Hancock Lumber Company, Inc. Profit SHARING/401(K) Plan | Hancock Lumber Company, Inc. | ME | DC | 898 | $56.6M | $63,011 | $1,849 | $237 |
| Tomarco Contractor Specialties, Inc. 401(k) Plan | Tomarco Contractor Specialties, Inc. | CA | DC | 865 | $30.3M | $35,060 | $0 | $136 |
| Ring's End, Incorporated Profit-Sharing Plan | Ring's End, Incorporated | CT | DC | 844 | $123M | $145,657 | $5,471 | $161 |
| Mill Creek Lumber & Supply Co. Employee Savings 401(k) Plan | Mill Creek Lumber & Supply Co. | OK | DC | 843 | $31.9M | $37,809 | $1,131 | $190 |
| Rugby 401(k) Plan | Rugby Holdings LLC | NH | DC | 834 | $33.0M | $39,570 | $1,109 | $197 |
| Big R 401(k) Plan | Big R Holdings, Inc. | CO | DC | 773 | $6.5M | $8,457 | $486 | $94.58 |
| Alpine Lumber Company Employee Stock Ownership Plan | Alpine Lumber Company | CO | DC | 758 | $625M | $824,395 | $18,318 | — |
| Franklin Building Supply 401(k) Profit Sharing Plan | The Franklin Group, Inc. | ID | DC | 745 | $17.9M | $23,979 | — | $198 |
| Drexel Building Supply, Inc. Employee Stock Ownership Plan | Drexel Building Supply | WI | DC | 708 | $11.8M | $16,607 | $451 | — |
| Drexel Building Supply, Inc. 401(k) Plan | Drexel Building Supply, Inc. | WI | DC | 683 | $32.1M | $47,033 | — | $130 |
| York Building Products Co. Inc. Profit Sharing Plan and Trust | York Building Products Co., Inc. | PA | DC | 665 | $101M | $151,327 | $12,062 | $783 |
| B2B Industrial Packaging 401(k) Retirement Plan | B2B Industrial Packaging | IL | DC | 648 | $24.2M | $37,283 | $2,113 | $115 |
| Alpine Lumber Company 401(k) Plan | Alpine Lumber Company | CO | DC | 646 | $28.0M | $43,391 | $900 | $134 |
| The Building Center, Inc. 401(k) Profit Sharing Plan | The Building Center, Inc. | NC | DC | 625 | $17.7M | $28,308 | $892 | $83.88 |
| Ambassador Supply Affiliates 401(k) Plan | Quality Structures, LLC | IN | DC | 562 | $10.9M | $19,484 | $1,404 | $93.02 |
| Remodelers Supply Center 401(k) Plan | Logan Square Aluminum Supply, Inc. | IL | DC | 541 | $8.2M | $15,225 | $126 | — |
| North West Handling Systems, Inc. 401(k) Retirement Plan | North West Handling Systems, Inc. | WA | DC | 526 | $48.1M | $91,375 | $1,615 | $195 |
| Star Lumber & Supply Company, Inc. 401(k) Plan | Star Lumber & Supply Company, Inc. | KS | DC | 521 | $45.0M | $86,455 | $1,877 | $190 |
| Guy C. Lee Building Materials, LLC 401(k) Plan | Guy C. Lee Building Materials, LLC | NC | DC | 521 | $17.7M | $33,913 | $1,975 | $35.47 |
| Tal Holdings, LLC 401(k) Retirement Plan | Tal Holdings, LLC | WA | DC | 509 | $13.3M | $26,091 | $1,987 | $248 |
| Spahn & Rose Lumber Co. Employee's 401(k) Profit Sharing Plan | Spahn & Rose Lumber Co. | IA | DC | 506 | $34.3M | $67,727 | $5,111 | $188 |
| Lezzer Holdings, Inc. 401(k) Plan | Lezzer Holdings, Inc. | PA | DC | 503 | $26.2M | $52,132 | — | $177 |
| Storehouse Multiple Employer Plan Adopted by Dunn Lumber Co., Inc. | Dunn Lumber Co., Inc. | WA | DC | 498 | $29.9M | $59,986 | $991 | $254 |
| Tibbetts Lumber Co. LLC 401(k) Plan 401(k) Plan | Tibbetts Lumber Co., LLC | FL | DC | 490 | $9.6M | $19,601 | $580 | $19.96 |
| Avalon Flooring Employee Stock Ownership Plan | Sovereign Distributors, Inc. T/a Avalon Flooring | NJ | DC | 487 | $20.4M | $41,880 | $7,593 | $197 |
| Signature Retail Services, Inc. 401(k) Profit Sharing Plan | Signature Retail Services, Inc. | IL | DC | 480 | $7.9M | $16,545 | $457 | $91.56 |
| Best Supply, Inc. 401(k) Retirement Plan | Best Supply, Inc. | OH | DC | 463 | $7.8M | $16,829 | $229 | $112 |
| Ro-Mac Lumber & Supply, Inc. 401(k) Plan | Ro-Mac Lumber & Supply, Inc. | FL | DC | 431 | $11.8M | $27,352 | $1,242 | $137 |
| PB Materials, LLC Retirement Savings Plan | Permian Basin Materials, LLC | TX | DC | 431 | $17.1M | $39,612 | $2,773 | $22.08 |
| Williams Lumber Inc. 401(k) Profit Sharing Plan | Williams Lumber Inc. | NY | DC | 430 | $16.1M | $37,414 | $767 | $7.97 |
By plan size
By state
Questions and answers
How many retirement plans are there in other building material dealers?
154 plans with 100 or more participants filed Form 5500 for plan year 2024, out of 272 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 other building material dealers?
The median defined contribution plan reported $49,485 in net assets per participant (middle half of plans: $30,660 to $86,455); 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 other building material dealers?
The median defined contribution plan received $1,871 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 other building material dealers?
Among defined contribution plans that report any Schedule C compensation, the median was $174 per participant and 0.33% 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.