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Industry · Form 5500 business code 711100
Performing Arts Companies: 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.
131 retirement plans in performing arts companies with 100 or more participants filed Form 5500 for plan year 2024 (102 defined contribution, 29 defined benefit). All Form 5500 pension filers in the group reported 234,191 participant records and $8.65B in net assets.
The median defined contribution plan held $45,994 per participant, below the national median of $53,031, and its employer put in $1,587 per active participant (national: $2,174). Among plans reporting Schedule C compensation the median was $97.06 per participant against $123 nationally.
Employers contributed $358M and participants $140M during the year, and the plans paid out $590M in benefits.
In 2009 the same group numbered 115 plans with $1.75B; by 2024 it was 131 plans (up 14%) and $8.65B (up 394%). 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 | $45,994 | $53,031 | $146,554 | $86,234 |
| Employer contributions per active participant | $1,587 | $2,174 | $14,120 | $10,244 |
| Schedule C compensation per participant | $97.06 | $123 | $700 | $344 |
| Schedule C compensation, share of net assets | 0.25% | 0.26% | 0.58% | 0.42% |
| Administrative expenses per participant | $91.95 | $116 | $902 | $527 |
Medians across plans with 100 or more participants (99 DC and 29 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 | $22,559 | $45,994 | $71,952 | 99 |
| Employer contributions per active participant | $640 | $1,587 | $2,451 | 91 |
| Schedule C compensation per participant | $36.65 | $97.06 | $214 | 93 |
| Administrative expenses per participant | $31.13 | $91.95 | $191 | 99 |
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 | 8,459 | $339M | $5.4M | $18.3M | $58,732 | $96.14 |
| 2024 | 131 | 234,191 | $8.65B | $358M | $140M | $45,994 | $97.06 |
| 2023 | 136 | 226,102 | $7.94B | $296M | $130M | $41,059 | $108 |
| 2022 | 150 | 223,238 | $7.13B | $322M | $125M | $29,506 | $90.47 |
| 2021 | 147 | 201,250 | $7.92B | $229M | $100.0M | $42,319 | $94.85 |
| 2020 | 145 | 189,156 | $7.32B | $168M | $82.8M | $44,036 | $90.28 |
| 2019 | 142 | 95,814 | $5.20B | $178M | $91.5M | $35,141 | $69.58 |
| 2018 | 141 | 70,342 | $3.15B | $105M | $85.2M | $29,423 | $72.01 |
| 2017 | 146 | 70,129 | $3.26B | $114M | $79.9M | $29,301 | $49.97 |
| 2016 | 136 | 67,871 | $2.89B | $104M | $84.1M | $25,194 | $37.13 |
| 2015 | 134 | 64,967 | $2.65B | $98.2M | $79.1M | $24,224 | $34.87 |
| 2014 | 126 | 62,046 | $2.62B | $85.7M | $75.2M | $24,560 | $29.06 |
| 2013 | 124 | 55,955 | $2.51B | $99.9M | $69.0M | $25,100 | $26.52 |
| 2012 | 117 | 54,542 | $2.15B | $91.5M | $65.7M | $21,581 | $24.94 |
| 2011 | 115 | 55,172 | $2.01B | $90.8M | $62.4M | $21,278 | $27.55 |
| 2010 | 116 | 54,485 | $2.06B | $81.5M | $61.1M | $22,114 | $23.99 |
| 2009 | 115 | 52,863 | $1.75B | $61.3M | $62.2M | $17,752 | $24.13 |
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 128 plans on this page's list, by number of plans. A plan usually names several providers.
Largest plans
The 40 largest by participants of 128 plans with a page on this site.
| Plan | Sponsor | State | Type | Participants | Net assets | Per participant | Employer / active | Sch. C / participant |
|---|---|---|---|---|---|---|---|---|
| I.A.T.S.E. Annuity Fund | Board of Trustees I.A.T.S.E. Annuity Fund | NY | DC | 100,475 | $1.43B | $14,184 | $934 | $36.65 |
| I. a. T. S. E. National Pension Fund | Board of Trustees I.A.T.S.E. National Pension Fund | NY | DB | 25,884 | $658M | $25,428 | $2,713 | $186 |
| Annuity Fund of Local No. One, I. a. T. S. E. | Board of Trustees, Annuity Fund of Local No. One, I.A.T.S.E. | NY | DC | 23,085 | $1.18B | $51,242 | $2,397 | $20.80 |
| Nevada Resort Association IATSE Local 720 Retirement Plan | Nevada Resort Association IATSE Local 720 Retirement Plan, Board of TR | NV | DB | 6,130 | $241M | $39,392 | $3,223 | $178 |
| IATSE Local 27 Profit Sharing Plan | Trustees - IATSE Local 27 Profit Sharing Plan | OH | DC | 4,814 | $11.4M | $2,360 | $886 | $13.27 |
| Pension Fund of Local No. One of I. a. T. S. E. | Board of Trustees, Pension Fund of Local No. One of I.A.T.S.E. | NY | DB | 4,315 | $658M | $152,407 | $12,854 | $700 |
| Warner Music Group 401(k) Plan | Warner Music Group | NY | DC | 3,271 | $446M | $136,456 | $4,580 | $125 |
| IATSE Local 8 Annuity Fund | IATSE Local 8 Annuity Fund | PA | DC | 3,237 | $69.3M | $21,400 | $2,058 | $63.35 |
| Cirque Du Soleil 401(k) Retirement Plan | Cirque Du Soleil Holding USA Newco Inc. | NY | DC | 2,870 | $117M | $40,752 | $2,249 | $75.89 |
| IATSE Local 127 Pension Plan | IATSE 127 | TX | DC | 2,591 | $8.7M | $3,354 | $339 | $29.09 |
| Lincoln Center Tax Deferred 403(b) Plan | Lincoln Center for the Performing Arts, Inc. | NY | DC | 2,429 | $32.3M | $13,311 | $641 | $24.68 |
| I a T S E Local 764 401(k) Plan | Board of Trustees of the IATSE Local 764 401(k) Plan | NY | DC | 1,919 | $117M | $60,976 | — | $98.38 |
| Medieval Times 401(k) Plan | Medieval Times Entertainment, Inc. | TX | DC | 1,842 | $12.9M | $7,010 | $180 | $34.27 |
| Feld Entertainment, Inc. 401(k) Plan | Feld Entertainment, Inc. | FL | DC | 1,717 | $108M | $62,688 | $1,345 | $83.80 |
| Metropolitan Opera Association Retirement Plan | Metropolitan Opera Association, Inc. | NY | DB | 1,664 | $277M | $166,746 | $15,485 | $3,648 |
| Steppenwolf Theatre Company 401(k) Plan | Steppenwolf Theatre Company | IL | DC | 1,459 | $8.2M | $5,644 | $163 | $45.98 |
| New York City Ballet, Inc. 403(b) Plan | New York City Ballet, Inc. | NY | DC | 1,459 | $73.9M | $50,664 | $335 | $179 |
| The Metropolitan Opera Retirement Savings Plan | Metropolitan Opera Association, Inc. | NY | DC | 1,233 | $232M | $188,243 | $150 | $194 |
| I.A.T.S.E. Local 21 401(k) Plan | I.A.T.S.E. Local 21 | NJ | DC | 1,213 | $17.9M | $14,730 | $903 | $36.92 |
| Seattle Symphony Savings Plan | Seattle Symphony Orchestra | WA | DC | 1,171 | $48.7M | $41,562 | $199 | $57.72 |
| Roundabout Theatre Company 401(k) Profit Sharing Plan | Roundabout Theatre Company, Inc. | NY | DC | 1,156 | $13.3M | $11,469 | $561 | $26.05 |
| Stage Employees Local No 18 Retirement Plan | Board of Trustees of the Stage Employees Local No. 18 Retirement | WI | DC | 1,117 | $16.7M | $14,945 | $1,648 | $110 |
| The Lincoln Center Pension Plan | Lincoln Center for the Performing Arts, Inc. | NY | DB | 1,083 | $101M | $92,912 | $32,634 | $138 |
| Defined Contribution Plan for Employees of Broadcast Music, Inc. and Certain Subsidiaries | Broadcast Music, Inc. | TN | DC | 1,050 | $150M | $142,533 | $3,890 | $86.70 |
| San Francisco Symphony Tsa Thrift Plan | San Francisco Symphony Corporation | CA | DC | 1,030 | $87.1M | $84,544 | $691 | $5.54 |
| Sight & Sound Ministries, Inc. Retirement Savings Plan | Sight & Sound Ministries, Inc. | PA | DC | 996 | $27.9M | $28,007 | $1,021 | $175 |
| Ambassador Theatre Group-North America LLC 401(k) Plan | Ambassador Theatre Group-North America | TX | DC | 971 | $8.8M | $9,059 | $612 | $18.75 |
| Cinepolis USA 401(k) Plan | USA Cinema Services, LLC | TX | DC | 954 | $4.7M | $4,975 | $365 | $17.86 |
| Houston Grand Opera, Inc. 403(b) Plan | Houston Grand Opera, Inc. | TX | DC | 948 | $8.1M | $8,576 | $137 | $42.51 |
| San Francisco Opera 403(b) Plan | San Francisco Opera Association | CA | DC | 915 | $21.7M | $23,758 | $7 | $0.86 |
| Pension Plan for Employees of Broadcast Music Inc. | Broadcast Music, Inc. | TN | DB | 877 | $203M | $230,975 | — | $679 |
| World Choice Investments, LLC & Great Choice Investments, LLC 401(k) Plan | World Choice Investments, LLC & Great Choice Investments, LLC | TN | DC | 855 | $7.2M | $8,447 | $427 | $88.54 |
| Int'l Alliance of Theatrical Stage Employees - Local 22 Pension Fund | Int'l Alliance of Theatrical Stage Employees - Local 22 Pension Fund | MD | DB | 840 | $126M | $150,100 | $6,075 | $202 |
| Robert W. Woodruff Arts Center, Inc. Defined Contribution Retirement Plan | Robert W. Woodruff Arts Center, Inc. . | GA | DC | 832 | $53.4M | $64,160 | $3,558 | $83.70 |
| Segerstrom Center for the Arts 403(b) Retirement Plan | Segerstom Center for the Arts | CA | DC | 826 | $22.0M | $26,577 | $635 | $3.84 |
| Cincinnati Symphony Orchestra 401(k) Plan | Cincinnati Symphony Orchestra | OH | DC | 796 | $22.7M | $28,561 | $871 | $12.03 |
| Spiegelworld 401(k) Plan | Spiegelworld Holding Company LLC | NV | DC | 720 | $9.1M | $12,648 | $1,231 | $96.14 |
| Treasurers and Ticket Sellers Local 751 Annuity Fund | Treasurers & Ticket Sellers Local 751 Annuity Fund BD of Trustees | NY | DC | 703 | $137M | $195,469 | $8,024 | $227 |
| Los Angeles Opera Company Retirement Plan | Los Angeles Opera Company | CA | DC | 691 | $16.1M | $23,341 | $638 | $122 |
| Treasurers and Ticket Sellers Local 751 Pension Fund | Treasurers & Ticket Sellers Local 751 Pension Fund BD of Trustees | NY | DB | 687 | $116M | $169,033 | $5,817 | $1,421 |
By plan size
By state
Questions and answers
How many retirement plans are there in performing arts companies?
131 plans with 100 or more participants filed Form 5500 for plan year 2024, out of 178 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 performing arts companies?
The median defined contribution plan reported $45,994 in net assets per participant (middle half of plans: $22,559 to $71,952); 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 performing arts companies?
The median defined contribution plan received $1,587 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 performing arts companies?
Among defined contribution plans that report any Schedule C compensation, the median was $97.06 per participant and 0.25% 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.