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Industry · Form 5500 business code 624410
Child Day Care 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.
For plan year 2024, 136 retirement plans in child day care services with 100 or more participants filed Form 5500: 136 defined contribution and 0 defined benefit. They reported 104,097 participant records and $1.82B in net assets, counting every plan on the form.
The median defined contribution plan held $19,020 per participant, well below the national median of $53,031, and its employer put in $1,161 per active participant (national: $2,174). Among plans reporting Schedule C compensation the median was $77.81 per participant against $123 nationally.
Employers contributed $74.7M and participants $121M during the year, and the plans paid out $192M in benefits.
In 2009 the same group numbered 113 plans with $472M; by 2024 it was 136 plans (up 20%) and $1.82B (up 284%). 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 | $19,020 | $53,031 | — | $86,234 |
| Employer contributions per active participant | $1,161 | $2,174 | — | $10,244 |
| Schedule C compensation per participant | $77.81 | $123 | — | $344 |
| Schedule C compensation, share of net assets | 0.46% | 0.26% | — | 0.42% |
| Administrative expenses per participant | $68.80 | $116 | — | $527 |
Medians across plans with 100 or more participants (134 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 | $11,321 | $19,020 | $32,224 | 134 |
| Employer contributions per active participant | $640 | $1,161 | $1,807 | 125 |
| Schedule C compensation per participant | $16.55 | $77.81 | $164 | 116 |
| Administrative expenses per participant | $11.13 | $68.80 | $147 | 130 |
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 | 9,502 | $74.7M | $2.5M | $5.6M | $12,507 | $65.28 |
| 2024 | 136 | 104,097 | $1.82B | $74.7M | $121M | $19,020 | $77.81 |
| 2023 | 134 | 100,924 | $1.63B | $65.8M | $110M | $17,285 | $61.40 |
| 2022 | 174 | 106,080 | $1.64B | $71.7M | $102M | $14,546 | $59.91 |
| 2021 | 172 | 95,531 | $1.69B | $61.4M | $84.1M | $15,512 | $58.77 |
| 2020 | 165 | 95,262 | $1.60B | $46.0M | $71.5M | $15,467 | $50.81 |
| 2019 | 156 | 100,400 | $1.35B | $40.8M | $70.9M | $12,094 | $47.80 |
| 2018 | 147 | 94,034 | $1.16B | $38.0M | $61.3M | $10,939 | $45.65 |
| 2017 | 137 | 88,891 | $1.17B | $34.8M | $54.0M | $11,832 | $42.88 |
| 2016 | 129 | 86,107 | $986M | $32.7M | $45.2M | $10,123 | $41.60 |
| 2015 | 127 | 76,830 | $894M | $33.4M | $40.7M | $10,311 | $41.49 |
| 2014 | 113 | 66,713 | $860M | $27.9M | $34.3M | $10,334 | $36.03 |
| 2013 | 109 | 66,097 | $823M | $26.8M | $32.4M | $9,922 | $25.81 |
| 2012 | 113 | 67,109 | $696M | $33.0M | $30.4M | $8,348 | $27.53 |
| 2011 | 120 | 69,957 | $634M | $35.4M | $30.3M | $6,806 | $28.35 |
| 2010 | 116 | 59,623 | $446M | $24.2M | $28.6M | $6,508 | $22.98 |
| 2009 | 113 | 66,630 | $472M | $27.7M | $27.2M | $5,178 | $17.52 |
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 135 plans on this page's list, by number of plans. A plan usually names several providers.
Largest plans
The 40 largest by participants of 135 plans with a page on this site.
| Plan | Sponsor | State | Type | Participants | Net assets | Per participant | Employer / active | Sch. C / participant |
|---|---|---|---|---|---|---|---|---|
| Bright Horizons 401(k) Plan | Bright Horizons Children's Centers LLC | MA | DC | 21,525 | $466M | $21,637 | $321 | $27.76 |
| Cadence Education LLC 401(k) Savings Plan | Cadence Education LLC | AZ | DC | 8,711 | $20.9M | $2,401 | $118 | $12.88 |
| Child Development Schools, Inc. 401(k) Savings Plan | Child Development Schools, Inc. DBA Childcare Netw | GA | DC | 5,418 | $11.0M | $2,022 | $53 | $23.00 |
| Pediatric Associates Employee Savings & Retirement Plan | Pediatric Associates Holding Company | FL | DC | 3,648 | $130M | $35,667 | $2,094 | $142 |
| Right at School 401(k) Plan | Right at School LLC | IL | DC | 2,985 | $3.7M | $1,239 | — | $3.40 |
| Premier Early Childhood Education Partners LLC 401(k) Plan | Premier Early Childhood Education Partners LLC | IL | DC | 2,919 | $4.6M | $1,560 | $82 | $6.51 |
| The Sunshine House 401(k) Profit Sharing Plan | The Sunshine House | SC | DC | 1,832 | $3.9M | $2,131 | — | $16.24 |
| 403(b) Plan for Redlands Christian Migrant Association, Inc. | Redlands Christian Migrant Association, Inc. | FL | DC | 1,707 | $32.4M | $18,958 | $829 | $62.59 |
| Bakerripley 403(b) Plan | Bakerripley | TX | DC | 1,660 | $43.9M | $26,439 | $1,509 | $122 |
| Catalyst Family 401(k) Plan | Catalyst Family Inc. | CA | DC | 1,658 | $20.6M | $12,436 | — | $71.89 |
| Child Care Resource Center 403(b) Retirement Savings Plan | Child Care Resource Center | CA | DC | 1,436 | $47.4M | $33,040 | $3,622 | $236 |
| Parent/child,inc Tsa Plan | Parent/child,inc Tsa Plan | TX | DC | 1,423 | $5.9M | $4,162 | $1,177 | $23.43 |
| The Child Center of NY, Inc. 401(k) Plan | The Child Center of NY, Inc. | NY | DC | 1,264 | $33.7M | $26,631 | $2,403 | $87.06 |
| Inspire Development Centers 401(k) Profit Sharing Plan | Inspire Development Centers | WA | DC | 990 | $31.1M | $31,399 | $1,461 | $170 |
| Mary's Center 403(b) Retirement Plan | Mary's Center for Maternal and Child Care Inc. | DC | DC | 987 | $29.3M | $29,654 | $1,029 | $131 |
| Pediatric Associates, LLC Retirement Savings Plan | Pediatric Associates Holding Company | FL | DC | 984 | $9.0M | $9,101 | $330 | $58.71 |
| Employee Benefit Plan of Community Action Corporation of South Texas | Community Action Corporation of South Texas | TX | DC | 929 | $19.0M | $20,411 | $1,195 | $15.17 |
| 403(b) Thrift Plan for Employees of Head Start of Greater Dallas, Inc. | Head Start of Greater Dallas, | TX | DC | 875 | $13.8M | $15,720 | $356 | $9.98 |
| Agri Business Child Development 403(b) DC Plan | New York State Federation of Growers and Processors' Association, Inc. | NY | DC | 800 | $12.7M | $15,846 | $1,536 | — |
| 403(b) Thrift Plan for Employees of the Hagedorn Little Village School | The Hagedorn Little Village SC | NY | DC | 756 | $32.7M | $43,313 | $1,077 | $13.86 |
| 403(b) Thrift Plan for Child Care Associates | Child Care Associates | TX | DC | 722 | $17.0M | $23,530 | $2,395 | $16.14 |
| Crystal Stairs, Inc. Retirement Savings Plan | Crystal Stairs, Inc. | CA | DC | 714 | $22.6M | $31,689 | $2,408 | $170 |
| Constellation Aba 401(k) Plan | Star Aba, LLC | CT | DC | 708 | $374K | $528 | $142 | — |
| Child-Parent Centers, Inc. Retirement Plan | Child-Parent Centers Inc. | AZ | DC | 694 | $46.8M | $67,438 | $3,453 | $228 |
| Southern Oregon Head Start Retirement Plan | Southern Oregon Child and Family Council, Inc. | OR | DC | 668 | $11.6M | $17,403 | $196 | $1.77 |
| 403(b) Thrift Plan of Motivation Education & Training, Inc. | Motivation, Education & Training, Inc. | TX | DC | 665 | $7.7M | $11,553 | $1,148 | — |
| Yeled Vyalda E.C.C., Inc. Employees 401(k) Plan | Yeled Vyalda E.C.C., Inc. | NY | DC | 649 | $14.7M | $22,575 | $1,184 | $221 |
| Miami Valley Child Development Centers, Inc. 401(k) Plan | Miami Valley Child Development Centers, Inc. | OH | DC | 645 | $29.1M | $45,107 | $4,557 | $251 |
| The Learning Experience 401(k) Plan | The Learning Experience Corporat | FL | DC | 623 | $6.9M | $11,098 | $1,329 | $14.07 |
| TGS Holdings, LLC 401(k) Plan | TGS Holdings, LLC | TN | DC | 620 | $5.9M | $9,467 | $537 | $70.01 |
| Children's Learning Adventure 401(k) | Children's Learning Adventure USA, LLC | AZ | DC | 597 | $3.5M | $5,921 | — | $69.16 |
| The Kidz Club 401(k) Plan | Ky Ppec, Inc. DBA the Kidz Club | KY | DC | 583 | $7.0M | $11,990 | $667 | $4.07 |
| 403(b) Thrift Plan of Learning Grove, Inc. | Learning Grove, Inc. | KY | DC | 569 | $10.4M | $18,213 | $500 | $13.52 |
| Horizon Activities Centers 403(b) DC Plan | Horizon Activities Centers | OH | DC | 567 | $4.3M | $7,661 | $636 | $3.17 |
| Sundance Kids LLC 401(k) Plan | Sundance Kids LLC | NJ | DC | 562 | $390K | $695 | — | — |
| Tax Deferred Annuity Plan of Children's Aid and Family Services, Inc. | Children's Aid and Family Services, Inc. | NJ | DC | 558 | $9.4M | $16,766 | $0 | $1.69 |
| Total Community Action, Inc. Ee's Retirement Plan & Trust | Total Community Action, Inc. | LA | DC | 544 | $8.2M | $15,053 | $890 | $79.16 |
| Kama'Aina Care 401(k) Retirement Plan | Kama'Aina Care, Inc. | HI | DC | 534 | $7.5M | $14,043 | $1,067 | $76.28 |
| Mountain Valley Child and Family Services, Inc. Profit Sharing and 401(k) Plan | Mountain Valley Child and Family Services, Inc. | CA | DC | 527 | $8.4M | $15,892 | $618 | $174 |
| Southwest Georgia Community Action Council, Inc. 401(k) Profit Sharing Plan | Southwest Georgia Community Action Council, Inc. | GA | DC | 488 | $4.1M | $8,357 | $540 | $47.37 |
By plan size
By state
Questions and answers
How many retirement plans are there in child day care services?
136 plans with 100 or more participants filed Form 5500 for plan year 2024, out of 393 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 child day care services?
The median defined contribution plan reported $19,020 in net assets per participant (middle half of plans: $11,321 to $32,224); 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 child day care services?
The median defined contribution plan received $1,161 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 child day care services?
Among defined contribution plans that report any Schedule C compensation, the median was $77.81 per participant and 0.46% 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.