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Industry · Form 5500 business code 621492
Kidney Dialysis 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.
28 retirement plans in kidney dialysis centers with 100 or more participants filed Form 5500 for plan year 2024 (27 defined contribution, 1 defined benefit). All Form 5500 pension filers in the group reported 201,674 participant records and $10.2B in net assets.
The median defined contribution plan held $45,257 per participant, below the national median of $53,031, and its employer put in $1,404 per active participant (national: $2,174). Among plans reporting Schedule C compensation the median was $86.88 per participant against $123 nationally.
Employers contributed $264M and participants $719M during the year, and the plans paid out $1.10B in benefits.
In 2009 the same group numbered 31 plans with $950M; by 2024 it was 28 plans (down 10%) and $10.2B (up 970%). 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 | $45,257 | $53,031 | $24,264 | $86,234 |
| Employer contributions per active participant | $1,404 | $2,174 | $16,296 | $10,244 |
| Schedule C compensation per participant | $86.88 | $123 | $60.83 | $344 |
| Schedule C compensation, share of net assets | 0.18% | 0.26% | 0.25% | 0.42% |
| Administrative expenses per participant | $110 | $116 | $526 | $527 |
Medians across plans with 100 or more participants (27 DC and 1 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 | $26,364 | $45,257 | $59,355 | 27 |
| Employer contributions per active participant | $939 | $1,404 | $1,844 | 27 |
| Schedule C compensation per participant | $31.54 | $86.88 | $154 | 27 |
| Administrative expenses per participant | $57.93 | $110 | $193 | 27 |
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 | 28 | 201,674 | $10.2B | $264M | $719M | $45,257 | $86.88 |
| 2023 | 30 | 206,487 | $9.11B | $199M | $683M | $31,799 | $65.36 |
| 2022 | 31 | 202,965 | $7.86B | $189M | $669M | $30,691 | $86.55 |
| 2021 | 27 | 197,542 | $8.95B | $178M | $630M | $38,697 | $101 |
| 2020 | 28 | 199,055 | $7.79B | $188M | $591M | $31,955 | $100 |
| 2019 | 27 | 193,889 | $6.73B | $160M | $537M | $30,022 | $66.93 |
| 2018 | 27 | 195,687 | $5.43B | $157M | $502M | $22,913 | $52.95 |
| 2017 | 27 | 187,339 | $5.51B | $129M | $448M | $25,598 | $44.68 |
| 2016 | 29 | 179,999 | $4.60B | $71.1M | $393M | $24,479 | $51.75 |
| 2015 | 29 | 169,780 | $4.11B | $173M | $345M | $23,720 | $49.05 |
| 2014 | 30 | 168,944 | $3.98B | $78.5M | $309M | $27,803 | $44.18 |
| 2013 | 32 | 161,929 | $3.64B | $101M | $268M | $23,477 | $45.42 |
| 2012 | 34 | 156,204 | $3.01B | $73.5M | $246M | $21,227 | $52.69 |
| 2011 | 34 | 105,442 | $1.95B | $69.5M | $141M | $19,689 | $49.32 |
| 2010 | 34 | 67,787 | $1.08B | $13.3M | $92.6M | $19,391 | $40.94 |
| 2009 | 31 | 65,043 | $950M | $14.6M | $83.5M | $18,748 | $38.61 |
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 28 plans on this page's list, by number of plans. A plan usually names several providers.
Largest plans
The 28 largest by participants of 28 plans with a page on this site.
| Plan | Sponsor | State | Type | Participants | Net assets | Per participant | Employer / active | Sch. C / participant |
|---|---|---|---|---|---|---|---|---|
| Davita Retirement Savings Plan | Davita Inc. | CO | DC | 76,313 | $4.46B | $58,400 | $1,419 | $104 |
| Fresenius Medical Care North America 401(k) Savings Plan | National Medical Care, Inc. | MA | DC | 71,611 | $4.37B | $61,010 | $1,310 | $38.41 |
| Fresenius Medical Care North America Retirement Plan | National Medical Care, Inc. | MA | DB | 13,431 | $326M | $24,264 | $16,296 | $60.83 |
| Dialysis Clinic, Inc. Thrift Plan | Dialysis Clinic, Inc. | TN | DC | 9,163 | $446M | $48,663 | $1,920 | $90.40 |
| U.S. Renal Care, Inc. Profit Sharing Plan | U.S. Renal Care, Inc. | TX | DC | 9,126 | $340M | $37,275 | $1,513 | $63.79 |
| American Renal Management LLC 401(k) Plan | American Renal Management LLC | MA | DC | 5,764 | $134M | $23,226 | $584 | $17.18 |
| Satellite Healthcare, Inc. 403(b) Retirement Plan | Satellite Healthcare, Inc. | CA | DC | 3,081 | $230M | $74,645 | $2,255 | $134 |
| Somatus Inc. 401(k) Plan | Somatus Inc. | VA | DC | 1,472 | $19.9M | $13,512 | $394 | $20.50 |
| Dialyze Direct 401(k) Retirement Plan | Dialyze Direct, LLC | NJ | DC | 1,226 | $16.1M | $13,171 | $587 | $23.66 |
| Northwest Kidney Centers Tax Deferred 401(k) Plan and Trust | Northwest Kidney Centers | WA | DC | 1,007 | $126M | $125,230 | $2,711 | $80.80 |
| Concerto 401(k) Plan | Concerto Renal Services, LLC | IL | DC | 926 | $11.5M | $12,404 | $956 | $7.69 |
| Dcc/kcc 401(k) Plan | Dialysis Care Center Management LLC | IL | DC | 781 | $14.9M | $19,089 | $1,341 | $19.02 |
| Dialysis Employees' Profit Sharing 401(k) Salary Reduction Plan and Trust | Health Systems Management, Inc. | GA | DC | 747 | $34.1M | $45,664 | $921 | $186 |
| The Rogosin Institute, Inc. Retirement Plan for Non-Union Employees | The Rogosin Institute, Inc. | NY | DC | 587 | $89.3M | $152,078 | $3,227 | $86.88 |
| Atlantic Dialysis 401(k) Plan, Affiliated and Related Companies | Atlantic Dialysis Management Service LLC | NY | DC | 583 | $26.4M | $45,257 | $1,380 | $176 |
| Healthmap Solutions, Inc. 401(k) Plan | Healthmap Solutions, Inc. | FL | DC | 579 | $16.1M | $27,800 | $3,525 | $120 |
| Centers for Dialysis Care, Inc. Retirement Savings Plan | Centers for Dialysis Care, Inc. | OH | DC | 519 | $27.2M | $52,382 | $1,768 | $136 |
| Puget Sound Kidney Centers Tax-Sheltered Annuity Plan | Puget Sound Kidney Centers | WA | DC | 449 | $29.5M | $65,682 | $2,104 | $43.59 |
| Rendevor Retirement Plan | Rendevor -Corporate Services LLC | TX | DC | 355 | $8.8M | $24,928 | $1,489 | $66.28 |
| National Renal Care 401(k) Plan | National Renal Care, LLC | CA | DC | 346 | $10.4M | $30,066 | $1,193 | $203 |
| Physicians Dialysis 401(k) Plan | Orion Medical Enterprises, Inc. d/b/a Physicians Dialysis | FL | DC | 237 | $5.2M | $21,894 | $270 | $1.35 |
| Renal Services of America 401(k) Savings Plan | Renal Services of America, LLC | MA | DC | 206 | $7.0M | $33,895 | $826 | $33.98 |
| Island Medical Services Retirement Savings Plan | Island Medical Services | NY | DC | 199 | $11.4M | $57,109 | $0 | $29.10 |
| Hema-Tec, Inc. Retirement Plan | Hema-Tec, Inc. | MI | DC | 170 | $5.6M | $32,767 | $1,022 | $102 |
| Jamboor Medical Corp. 401(k) P/s Plan | Jamboor Medical Corp. | CA | DC | 164 | $5.4M | $32,790 | $1,420 | $284 |
| Dialysis Center 401(k) Retirement Plan | Dialysis Center of Lincoln Inc. | NE | DC | 136 | $11.7M | $85,823 | $1,715 | $449 |
| Independent Dialysis Foundation, Inc. Retirement Plan and Trust | Independent Dialysis Foundation, Inc. | MD | DC | 132 | $8.2M | $61,980 | $1,673 | $421 |
| Dallas Renal Group PA 401(k) Profit Sharing Plan & Trust | Dallas Renal Group PA | TX | DC | 132 | $21.6M | $163,422 | $14,643 | $171 |
By plan size
By state
Questions and answers
How many retirement plans are there in kidney dialysis centers?
28 plans with 100 or more participants filed Form 5500 for plan year 2024, out of 32 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 kidney dialysis centers?
The median defined contribution plan reported $45,257 in net assets per participant (middle half of plans: $26,364 to $59,355); 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 kidney dialysis centers?
The median defined contribution plan received $1,404 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 kidney dialysis centers?
Among defined contribution plans that report any Schedule C compensation, the median was $86.88 per participant and 0.18% 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.