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Industry · Form 5500 business code 624310
Vocational Rehabilitation Services: 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.
248 retirement plans in vocational rehabilitation services with 100 or more participants filed Form 5500 for plan year 2024 (245 defined contribution, 3 defined benefit). All Form 5500 pension filers in the group reported 172,800 participant records and $2.94B in net assets.
The median defined contribution plan held $16,970 per participant, well below the national median of $53,031, and its employer put in $855 per active participant (national: $2,174). Among plans reporting Schedule C compensation the median was $64.42 per participant against $123 nationally.
Employers contributed $132M and participants $154M during the year, and the plans paid out $326M in benefits.
In 2009 the same group numbered 318 plans with $1.08B; by 2024 it was 248 plans (down 22%) and $2.94B (up 172%). 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 | $16,970 | $53,031 | $48,639 | $86,234 |
| Employer contributions per active participant | $855 | $2,174 | $20,651 | $10,244 |
| Schedule C compensation per participant | $64.42 | $123 | $324 | $344 |
| Schedule C compensation, share of net assets | 0.42% | 0.26% | 0.55% | 0.42% |
| Administrative expenses per participant | $53.86 | $116 | $733 | $527 |
Medians across plans with 100 or more participants (242 DC and 3 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 | $9,883 | $16,970 | $29,746 | 242 |
| Employer contributions per active participant | $418 | $855 | $1,594 | 228 |
| Schedule C compensation per participant | $18.33 | $64.42 | $153 | 227 |
| Administrative expenses per participant | $14.69 | $53.86 | $148 | 240 |
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 | 19 | 9,984 | $237M | $11.1M | $13.5M | $26,499 | $122 |
| 2024 | 248 | 172,800 | $2.94B | $132M | $154M | $16,970 | $64.42 |
| 2023 | 263 | 185,224 | $2.67B | $125M | $142M | $15,383 | $51.02 |
| 2022 | 305 | 189,692 | $2.40B | $121M | $136M | $11,973 | $52.11 |
| 2021 | 309 | 173,470 | $2.74B | $106M | $126M | $14,837 | $53.08 |
| 2020 | 324 | 179,629 | $2.62B | $119M | $127M | $13,380 | $45.97 |
| 2019 | 326 | 182,122 | $2.56B | $105M | $125M | $11,684 | $40.37 |
| 2018 | 321 | 176,724 | $2.18B | $98.3M | $115M | $10,300 | $36.40 |
| 2017 | 313 | 172,343 | $2.38B | $103M | $110M | $11,841 | $34.43 |
| 2016 | 335 | 175,882 | $2.16B | $99.7M | $105M | $10,395 | $23.21 |
| 2015 | 339 | 176,996 | $2.01B | $93.9M | $102M | $10,000 | $25.64 |
| 2014 | 338 | 169,718 | $2.00B | $94.1M | $94.1M | $9,794 | $27.65 |
| 2013 | 329 | 162,044 | $1.84B | $84.1M | $86.7M | $10,283 | $23.88 |
| 2012 | 322 | 150,828 | $1.57B | $83.6M | $79.7M | $9,356 | $26.78 |
| 2011 | 316 | 144,339 | $1.38B | $83.0M | $77.1M | $8,196 | $22.07 |
| 2010 | 319 | 135,745 | $1.31B | $75.4M | $68.5M | $8,310 | $22.44 |
| 2009 | 318 | 133,490 | $1.08B | $74.5M | $63.5M | $7,337 | $19.67 |
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 249 plans on this page's list, by number of plans. A plan usually names several providers.
Largest plans
The 40 largest by participants of 249 plans with a page on this site.
| Plan | Sponsor | State | Type | Participants | Net assets | Per participant | Employer / active | Sch. C / participant |
|---|---|---|---|---|---|---|---|---|
| Goodwill of Central and Southern Indiana Inc. Employee Retirement Savings Plan | Goodwill of Central and Southern Indiana Inc. | IN | DC | 6,986 | $31.1M | $4,450 | $0 | $31.54 |
| Goodwill Industries of Southeastern Wisconsin, Inc. 403(b) Plan | Goodwill Industries of Southeastern Wisconsin, Inc. | WI | DC | 6,796 | $29.9M | $4,406 | — | $15.35 |
| Goodwill Industries of Central Arizona Retirement Plan | Goodwill of Central and Northern Arizona | AZ | DC | 5,309 | $16.8M | $3,171 | $104 | $23.18 |
| Servicesource, Inc. 403(b) Tax Deferred Thrift Retirement Plan | Servicesource, Inc. | VA | DC | 4,694 | $124M | $26,518 | $1,639 | $43.70 |
| People, Inc. 401(k) Profit Sharing Plan | People, Inc. | NY | DC | 4,389 | $60.8M | $13,849 | $247 | $44.05 |
| The Fedcap Group, Inc. Tax Deferred Annuity Retirement Plan for Staff | The Fedcap Group, Inc. | NY | DC | 4,039 | $48.6M | $12,041 | $339 | — |
| Goodwill of North Georgia, Inc. Tax Deferred Annuity Plan | Goodwill of North Georgia, Inc. | GA | DC | 3,847 | $27.9M | $7,253 | $441 | $6.92 |
| Goodwill of Central and Southern Indiana Inc. Discretionary Contribution Thrift Plan | Goodwill of Central and Southern Indiana Inc. | IN | DC | 3,711 | $24.1M | $6,489 | $1,416 | $26.87 |
| Goodwill Industries of Southeastern Wisconsin, Inc. Employee Money Accumulation Plan | Goodwill Industries of Southeastern Wisconsin, Inc. | WI | DC | 2,861 | $55.4M | $19,363 | $2,770 | $73.98 |
| Goodwill Industries of South Florida Inc. 401(k) Plan | Goodwill Industries of South Florida, Inc. | FL | DC | 2,776 | $13.7M | $4,944 | $314 | $27.16 |
| Aws 401(k) Profit Sharing Plan | A.W. Holdings LLC d/b/a Benchmark Human Services | IN | DC | 2,730 | $35.4M | $12,949 | $761 | $63.19 |
| 403(b) Thrift Plan for CW Group, Inc. | CW Resources, Inc. | CT | DC | 2,573 | $20.7M | $8,035 | $385 | $48.50 |
| Aac, Inc. 401(k) Plan | American Addiction Centers, Inc. | TN | DC | 2,517 | $35.7M | $14,202 | $579 | $17.68 |
| Goodwill of San Antonio Retirement Savings Plan | Goodwill Industries of San Antonio | TX | DC | 2,232 | $27.9M | $12,493 | $1,124 | $126 |
| Inspiritec, Inc. 401(k) Retirement Plan | Inspiritec, Inc. | PA | DC | 2,180 | $13.0M | $5,965 | $2,030 | $76.51 |
| Skookum 401(k) Retirement Plan | Skookum Educational Programs | WA | DC | 2,133 | $64.6M | $30,300 | $3,492 | $133 |
| South Dakota Associations of Community-Based Human Services Retirement Plan | South Dakota Council of Community Behavioral Hea | SD | DC | 2,043 | $59.8M | $29,287 | $1,000 | $151 |
| The Fedcap Group, Inc. Tax Deferred Annuity Retirement Plan for Building | The Fedcap Group, Inc. | NY | DC | 2,031 | $140M | $69,000 | $12,826 | $3.70 |
| Goodwill - Easter Seals MN 401(k) Plan | Goodwill - Easter Seals Minnesota | MN | DC | 2,014 | $41.4M | $20,562 | $1,123 | $176 |
| Mers/missouri Goodwill 403(b) Plan | Mers/missouri Goodwill Industries | MO | DC | 1,978 | $10.0M | $5,074 | $437 | $39.59 |
| 401(k) Profit Sharing Plan of Goodwill Keystone Area | Goodwill Keystone Area | PA | DC | 1,929 | $16.0M | $8,282 | $268 | $10.19 |
| Open Sky Community Services, Inc. Tax-Deferred Annuity Plan | Open Sky Community Services, Inc. | MA | DC | 1,819 | $34.4M | $18,911 | $490 | $74.66 |
| The Leukemia & Lymphoma Society, Inc. 403(b) Plan | The Leukemia & Lymphoma Society, Inc. 403(b) Plan | NY | DC | 1,681 | $135M | $80,143 | $3,602 | $150 |
| Servicesource, Inc. 401(a) Retirement Plan | Servicesource, Inc. | VA | DC | 1,643 | $25.1M | $15,296 | $895 | $27.22 |
| Independence Rehab, LLC 401(k) Profit Sharing Plan | Independence Rehab, LLC | UT | DC | 1,584 | $22.7M | $14,327 | $1,181 | $209 |
| Goodwill Easter Seals Miami Valley 403(b) Plan | Goodwill Easter Seals Miami Valley | OH | DC | 1,508 | $9.9M | $6,578 | $195 | $39.52 |
| Mers/missouri Goodwill Defined Contribution Plan | Mers/missouri Goodwill Industries | MO | DC | 1,477 | $13.8M | $9,322 | $825 | $57.86 |
| Goodwill Industries of Greater New York and Northern New Jersey, Inc. 403(b) Plan | Goodwill Industries of Greater New York and Northern New Jersey, Inc. | NY | DC | 1,476 | $17.9M | $12,123 | $370 | $29.29 |
| Goodwill of Southwestern Pennsylvania 403(b) Plan | Goodwill of Southwestern Pennsylvania | PA | DC | 1,455 | $12.8M | $8,821 | $117 | $36.98 |
| Mrci 403(b) Plan | Mankato Rehabilitation Center, Inc. | MN | DC | 1,453 | $12.5M | $8,586 | $309 | $38.80 |
| Palmetto Goodwill 401(k) Plan | Palmetto Goodwill | SC | DC | 1,443 | $10.2M | $7,043 | $704 | $62.94 |
| Goodwill Industries of Middle Tennessee Retirement Plan | Goodwill Industries of Middle Tennessee, Inc. | TN | DC | 1,416 | $9.8M | $6,952 | $583 | $64.23 |
| Special People in Northeast, Inc. 403(b) Plan | Special People in Northeast, Inc. | PA | DC | 1,235 | $50.7M | $41,069 | $1,273 | $75.94 |
| Avenues Recovery Center 401(k) Plan | Rehab Ventures, LLC | NJ | DC | 1,100 | $3.2M | $2,950 | $405 | $1.74 |
| Northwest Center 401(k) Plan | Northwest Center | WA | DC | 1,096 | $20.3M | $18,496 | $544 | $91.99 |
| Safe-Harbor 403(b) Thrift Plan for Employees of Goodwill of the Coastal Empire, Inc. | Goodwill of the Coastal Empire | GA | DC | 1,081 | $4.7M | $4,375 | $197 | $2.71 |
| Goodwill Industries, Inc. Omaha Retirement Plan | Goodwill Industries, Inc. | NE | DC | 1,063 | $6.7M | $6,316 | $203 | $19.23 |
| 403(b) Thrift Plan for Employees of Logan Community Resources, Inc. | Logan Community Resources, Inc. | IN | DC | 1,059 | $11.0M | $10,348 | $593 | $9.75 |
| St. John's Community Services Tax Sheltered Annuity Plan | St. John's Community Services | DC | DC | 1,058 | $8.0M | $7,518 | — | $85.55 |
| The 401(a) Profit Sharing Plan of Occupational Training Center of Burlington County, Inc. | Occupational Training Center of Burlington County, Inc. | NJ | DC | 1,026 | $7.3M | $7,122 | $878 | $56.56 |
By plan size
By state
Questions and answers
How many retirement plans are there in vocational rehabilitation services?
248 plans with 100 or more participants filed Form 5500 for plan year 2024, out of 280 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 vocational rehabilitation services?
The median defined contribution plan reported $16,970 in net assets per participant (middle half of plans: $9,883 to $29,746); 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 vocational rehabilitation services?
The median defined contribution plan received $855 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 vocational rehabilitation services?
Among defined contribution plans that report any Schedule C compensation, the median was $64.42 per participant and 0.42% 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.