Industries › Arts, entertainment and recreation
Industry · Form 5500 business code 713900
Other Amusement & Recreation Industries (including golf courses, skiing facilities, marinas, fitness centers, & bowling 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.
338 retirement plans in other amusement & recreation industries (including golf courses, skiing facilities, marinas, fitness centers, & bowling centers) with 100 or more participants filed Form 5500 for plan year 2024 (317 defined contribution, 21 defined benefit). All Form 5500 pension filers in the group reported 481,948 participant records and $9.49B in net assets.
The median defined contribution plan held $27,795 per participant, well below the national median of $53,031, and its employer put in $1,175 per active participant (national: $2,174). Among plans reporting Schedule C compensation the median was $81.95 per participant against $123 nationally.
Employers contributed $325M and participants $609M during the year, and the plans paid out $838M in benefits.
In 2009 the same group numbered 443 plans with $2.84B; by 2024 it was 338 plans (down 24%) and $9.49B (up 234%). 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 | $27,795 | $53,031 | $72,945 | $86,234 |
| Employer contributions per active participant | $1,175 | $2,174 | $5,540 | $10,244 |
| Schedule C compensation per participant | $81.95 | $123 | $332 | $344 |
| Schedule C compensation, share of net assets | 0.37% | 0.26% | 0.56% | 0.42% |
| Administrative expenses per participant | $75.58 | $116 | $541 | $527 |
Medians across plans with 100 or more participants (294 DC and 21 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 | $13,102 | $27,795 | $46,701 | 294 |
| Employer contributions per active participant | $563 | $1,175 | $1,957 | 269 |
| Schedule C compensation per participant | $33.72 | $81.95 | $173 | 279 |
| Administrative expenses per participant | $26.39 | $75.58 | $172 | 293 |
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 | 43 | 38,554 | $979M | $45.4M | $75.0M | $23,472 | $96.92 |
| 2024 | 338 | 481,948 | $9.49B | $325M | $609M | $27,795 | $81.95 |
| 2023 | 336 | 436,714 | $9.06B | $301M | $585M | $26,843 | $72.05 |
| 2022 | 442 | 411,699 | $7.96B | $288M | $541M | $21,722 | $79.00 |
| 2021 | 416 | 377,018 | $9.16B | $199M | $423M | $27,568 | $85.69 |
| 2020 | 418 | 362,044 | $8.42B | $166M | $372M | $26,669 | $69.09 |
| 2019 | 420 | 409,929 | $7.68B | $229M | $419M | $21,874 | $54.52 |
| 2018 | 423 | 379,025 | $6.17B | $202M | $350M | $19,600 | $53.49 |
| 2017 | 403 | 338,513 | $6.30B | $210M | $308M | $21,385 | $43.18 |
| 2016 | 406 | 318,295 | $5.38B | $193M | $268M | $18,625 | $31.50 |
| 2015 | 415 | 303,713 | $4.93B | $167M | $254M | $16,678 | $27.53 |
| 2014 | 414 | 293,072 | $4.93B | $152M | $233M | $17,072 | $26.98 |
| 2013 | 420 | 282,929 | $4.64B | $146M | $214M | $16,212 | $24.28 |
| 2012 | 432 | 280,643 | $4.02B | $137M | $199M | $13,025 | $22.14 |
| 2011 | 420 | 270,451 | $3.36B | $123M | $187M | $11,332 | $23.31 |
| 2010 | 438 | 288,426 | $3.50B | $114M | $177M | $11,206 | $20.94 |
| 2009 | 443 | 306,613 | $2.84B | $108M | $171M | $10,214 | $18.02 |
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 341 plans on this page's list, by number of plans. A plan usually names several providers.
Largest plans
The 40 largest by participants of 341 plans with a page on this site.
| Plan | Sponsor | State | Type | Participants | Net assets | Per participant | Employer / active | Sch. C / participant |
|---|---|---|---|---|---|---|---|---|
| Life Time and Its Affiliates 401(k) Plan | Life Time, Inc. | MN | DC | 43,612 | $332M | $7,614 | $125 | $18.59 |
| Topgolf 401(k) Plan | Topgolf International, Inc. | TX | DC | 41,410 | $126M | $3,051 | $199 | $2.73 |
| Troon Golf, L.L.C. 401(k) Plan | Troon Golf, L.L.C. | AZ | DC | 37,243 | $334M | $8,960 | $288 | $47.06 |
| Vail Resorts 401(k) Retirement Plan | The Vail Corporation DBA Vail Associates, Inc. a Colorado Corporation | CO | DC | 37,206 | $541M | $14,540 | $276 | $23.91 |
| Alterra Mountain Company U.S. Inc. 401(k) Retirement Plan | Alterra Mountain Company | CO | DC | 21,293 | $366M | $17,181 | $515 | $23.77 |
| The Equinox Holdings, Inc. 401(k) Plan | Equinox Holdings, Inc. | NY | DC | 15,564 | $182M | $11,684 | $211 | $29.84 |
| Clubcorp Individual Investment Plan | Clubcorp | TX | DC | 15,263 | $82.7M | $5,416 | — | $16.85 |
| Cherokee Nation Businesses LLC 401(k) Plan | Cherokee Nation Businesses, LLC | OK | DC | 12,033 | $648M | $53,831 | $4,117 | $26.85 |
| Pea(k) Utah's Pooled Employer 401(k) Plan | United 401(k) Plans, Inc. DBA | UT | DC | 9,619 | $142M | $14,734 | $1,120 | $157 |
| Cinemark USA, Inc. Plan and Trust | Cinemark USA, Inc. | TX | DC | 9,028 | $215M | $23,823 | $831 | $32.40 |
| I.A.T.S.E. Local 33 Section 401(k) Plan | Board of Trustees, I.A.T.S.E. Local 33 Section 401(k) | CA | DC | 8,574 | $381M | $44,422 | $720 | $45.40 |
| Core Power Yoga, LLC Employee Savings Trust | Core Power Yoga, LLC | CO | DC | 8,216 | $4.9M | $602 | — | $0.29 |
| Amf Bowling Centers, Inc. 401(k) Retirement Plan | Amf Bowling Centers, Inc. | VA | DC | 7,697 | $48.9M | $6,348 | $0 | $30.97 |
| Arcis Golf 401(k) Plan | Evergreen Alliance Golf Limited, L.P. | TX | DC | 6,003 | $23.7M | $3,941 | $231 | $19.81 |
| Madison Square Garden 401(k) Savings Plan | MSG Entertainment Holdings, LLC | NY | DC | 5,798 | $352M | $60,715 | $3,923 | $40.55 |
| Powdr Corp. 401(k) Plan | Powdr Corp. | UT | DC | 5,215 | $39.4M | $7,558 | $600 | $36.72 |
| Hornblower Group, Inc.and All Affiliates 401(k) Plan | Hornblower Group, Inc. | CA | DC | 5,171 | $102M | $19,696 | $1,394 | $22.06 |
| Aspen Skiing Company Savings Plan | Aspen Skiing Company | CO | DC | 4,586 | $182M | $39,707 | $476 | $6.13 |
| Draftkings 401(k) Plan | DK Crown Holdings, Inc. | MA | DC | 4,311 | $189M | $43,851 | $2,806 | $91.10 |
| Safe Harbor Marinas 401(k) Retirement Savings Plan | International Marina Group I, L.P. | TX | DC | 4,070 | $123M | $30,307 | $1,025 | $85.74 |
| I.A.T.S.E. Local 16 Pension Plan | I.A.T.S.E. Local 16 Pension Plan Trustees | CA | DB | 3,877 | $283M | $72,945 | $4,608 | $229 |
| Drive Shack and American Golf 401(k) Retirement Savings Plan | Drive Shack Inc. | TX | DC | 3,587 | $32.0M | $8,919 | $308 | $25.03 |
| Century Golf 401(k) Savings Plan | Golf Management Operating, LLC | TX | DC | 3,311 | $38.8M | $11,706 | $1,563 | $39.74 |
| Snowbird Employee Retirement Savings Plan | Snowbird Operations LLC | UT | DC | 3,134 | $43.1M | $13,767 | $202 | $4.75 |
| Madison Square Garden 401(k) Union Plan | MSG Entertainment Holdings, LLC | NY | DC | 3,046 | $75.8M | $24,882 | $451 | $14.82 |
| Planet Fitness 401(k) Plan | Pla-Fit Franchise, LLC | NH | DC | 2,935 | $45.7M | $15,575 | $596 | $36.29 |
| Eos Fitness 401(k) Plan | Eos Fitness Opco Holdings LLC | AZ | DC | 2,714 | $8.0M | $2,957 | $183 | $66.94 |
| Syufy Enterprises Retirement Plan | Syufy Enterprises, L.P. | CA | DC | 2,667 | $50.9M | $19,086 | $427 | $35.34 |
| Motion Pic. Lab. Techs and Film Editors Local 780 Pension Fund | Trustees of Motion Pic Lab Techs and Film Editors Local 780 Pension Fu | FL | DB | 2,401 | $34.1M | $14,188 | $3,965 | $97.61 |
| I.A.T.S.E. Local No. 33 Pension Trust Fund | Board of Trustees, I.A.T.S.E. Local No. 33 Pension | CA | DB | 2,270 | $231M | $101,763 | $11,516 | $470 |
| Stagehands Local Two Annuity Plan | Board of Trustees - Stagehands Local Two | IL | DC | 2,234 | $105M | $47,082 | $5,907 | $217 |
| Plus One Holdings, Inc. 401(k) Profit Sharing Plan | Plus One Holdings, Inc. | MN | DC | 2,175 | $33.7M | $15,494 | — | $8.38 |
| Hampton Golf Inc. 401(k) Profit Sharing Plan & Trust | Hampton Golf Inc. | FL | DC | 1,994 | $12.6M | $6,310 | $296 | $47.53 |
| Santikos Enterprises, LLC Retirement Savings Plan | Santikos Enterprises, LLC | TX | DC | 1,963 | $14.4M | $7,316 | $615 | $50.56 |
| The Taos Ski Valley, Inc. and Blanca Forestry Products 401(k) Plan | Taos Ski Valley, Inc. | NM | DC | 1,930 | $17.7M | $9,169 | $250 | $22.49 |
| Accel Entertainment 401(k) Plan | Accel Entertainment Gaming LLC | IL | DC | 1,864 | $41.6M | $22,317 | $1,057 | $82.59 |
| Salamander 401(k) Retirement Plan | Salamander Farms, L.L.C. | VA | DC | 1,860 | $41.3M | $22,191 | $968 | $57.86 |
| The Bay Club Company 401(k) Plan | The Bay Club Company | CA | DC | 1,849 | $47.7M | $25,818 | $6 | $81.95 |
| Jackson Hole Mountain Resort 401(k) Plan | Jackson Hole Mountain Resort Corporation | WY | DC | 1,825 | $33.4M | $18,303 | $460 | $14.12 |
| American Cruise Lines, Inc. 401(k) Profit Sharing Plan | American Cruise Lines, Inc. | CT | DC | 1,795 | $21.0M | $11,699 | $1,106 | $62.47 |
By plan size
By state
Questions and answers
How many retirement plans are there in other amusement & recreation industries (including golf courses, skiing facilities, marinas, fitness centers, & bowling centers)?
338 plans with 100 or more participants filed Form 5500 for plan year 2024, out of 1,708 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 amusement & recreation industries (including golf courses, skiing facilities, marinas, fitness centers, & bowling centers)?
The median defined contribution plan reported $27,795 in net assets per participant (middle half of plans: $13,102 to $46,701); 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 amusement & recreation industries (including golf courses, skiing facilities, marinas, fitness centers, & bowling centers)?
The median defined contribution plan received $1,175 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 amusement & recreation industries (including golf courses, skiing facilities, marinas, fitness centers, & bowling centers)?
Among defined contribution plans that report any Schedule C compensation, the median was $81.95 per participant and 0.37% 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.