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Industry · Form 5500 business code 721120
Casino Hotels: 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, 67 retirement plans in casino hotels with 100 or more participants filed Form 5500: 64 defined contribution and 3 defined benefit. They reported 404,443 participant records and $7.46B in net assets, counting every plan on the form.
The median defined contribution plan held $14,969 per participant, well below the national median of $53,031, and its employer put in $830 per active participant (national: $2,174). Among plans reporting Schedule C compensation the median was $74.73 per participant against $123 nationally.
Employers contributed $311M and participants $274M during the year, and the plans paid out $659M in benefits.
In 2009 the same group numbered 79 plans with $3.00B; by 2024 it was 67 plans (down 15%) and $7.46B (up 149%). 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 | $14,969 | $53,031 | $14,485 | $86,234 |
| Employer contributions per active participant | $830 | $2,174 | $2,205 | $10,244 |
| Schedule C compensation per participant | $74.73 | $123 | $114 | $344 |
| Schedule C compensation, share of net assets | 0.40% | 0.26% | 0.75% | 0.42% |
| Administrative expenses per participant | $75.68 | $116 | $188 | $527 |
Medians across plans with 100 or more participants (63 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 | $9,211 | $14,969 | $29,527 | 63 |
| Employer contributions per active participant | $381 | $830 | $1,490 | 59 |
| Schedule C compensation per participant | $34.32 | $74.73 | $109 | 60 |
| Administrative expenses per participant | $34.59 | $75.68 | $107 | 61 |
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 | 20,318 | $766M | $25.3M | $44.3M | $12,321 | $46.47 |
| 2024 | 67 | 404,443 | $7.46B | $311M | $274M | $14,969 | $74.73 |
| 2023 | 71 | 240,187 | $3.37B | $243M | $255M | $14,932 | $75.02 |
| 2022 | 83 | 386,196 | $7.03B | $248M | $351M | $11,376 | $53.61 |
| 2021 | 76 | 370,458 | $8.20B | $184M | $219M | $12,039 | $54.34 |
| 2020 | 81 | 313,492 | $5.91B | $135M | $189M | $11,472 | $55.26 |
| 2019 | 82 | 345,498 | $5.72B | $204M | $231M | $10,114 | $40.78 |
| 2018 | 85 | 340,981 | $4.70B | $189M | $214M | $8,168 | $41.82 |
| 2017 | 80 | 317,698 | $5.06B | $188M | $208M | $10,868 | $41.67 |
| 2016 | 81 | 315,616 | $4.51B | $166M | $189M | $8,961 | $34.54 |
| 2015 | 75 | 308,189 | $4.19B | $156M | $175M | $9,469 | $32.90 |
| 2014 | 76 | 317,080 | $4.22B | $125M | $164M | $9,039 | $27.37 |
| 2013 | 76 | 314,164 | $4.03B | $137M | $149M | $8,270 | $22.71 |
| 2012 | 75 | 308,676 | $3.49B | $128M | $143M | $7,698 | $21.04 |
| 2011 | 68 | 303,550 | $3.14B | $115M | $136M | $7,235 | $18.20 |
| 2010 | 77 | 300,088 | $3.29B | $104M | $138M | $7,136 | $18.50 |
| 2009 | 79 | 296,503 | $3.00B | $96.4M | $144M | $6,940 | $15.00 |
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 68 plans on this page's list, by number of plans. A plan usually names several providers.
Largest plans
The 40 largest by participants of 68 plans with a page on this site.
| Plan | Sponsor | State | Type | Participants | Net assets | Per participant | Employer / active | Sch. C / participant |
|---|---|---|---|---|---|---|---|---|
| Western Unite Here and Employers Pension Fund | Board of Trustees, Western Unite Here and Employers | CA | DB | 154,012 | $3.67B | $23,847 | $3,116 | $84.07 |
| Culinary and Bartenders 401(k) Plan | Trustees of the Culinary and Bartenders 401(k) Trust | NV | DC | 126,837 | $246M | $1,940 | $0 | $9.76 |
| Boyd Gaming Corporation 401(k) Plan and Trust | Boyd Gaming Corporation | NV | DC | 18,991 | $537M | $28,283 | $332 | $32.20 |
| Station Casinos LLC & Affiliates 401(k) Retirement Plan | Station Casinos LLC | NV | DC | 12,020 | $352M | $29,264 | $1,200 | $46.47 |
| Venetian Las Vegas Gaming, LLC 401(k) Plan | Venetian Las Vegas Gaming, LLC | NV | DC | 9,690 | $469M | $48,372 | $837 | $69.74 |
| Wendy's of Colorado Springs 401(k) Plan | Wendy's of Colorado Springs, Inc. | CO | DC | 5,031 | $9.2M | $1,826 | $96 | $18.16 |
| Tribal Casino Gaming Enterprise 401(k) Savings Plan | Tribal Casino Gaming Enterprise | NC | DC | 4,654 | $159M | $34,179 | $2,338 | $107 |
| Pechanga Development Corporation 401(k) Plan | Pechanga Development Corporation | CA | DC | 4,557 | $224M | $49,235 | $1,760 | $98.31 |
| Golden Entertainment, Inc. 401(k) Savings Plan | Golden Entertainment, Inc. | NV | DC | 4,331 | $59.6M | $13,751 | $140 | $66.10 |
| Peppermill Casinos, Inc. Retirement Plan | Peppermill Casinos, Inc. | NV | DC | 3,970 | $84.7M | $21,342 | $591 | $52.66 |
| Monarch Casino & Resort, Inc. 401(k) Plan | Monarch Casino & Resort, Inc. | NV | DC | 3,756 | $43.0M | $11,446 | $241 | $34.59 |
| South Point Hotel and Casino 401(k) Plan | Gaughan South LLC DBA South Point Hotel and Casino | NV | DC | 3,535 | $131M | $37,166 | $1,409 | $82.98 |
| Santa Ynez Band of Chumash Indians 401(k) Plan | Santa Ynez Band of Chumash Indians | CA | DC | 3,234 | $144M | $44,641 | $1,668 | $146 |
| Thunder Valley Casino 401(k) Retirement Plan | Thunder Valley Casino | CA | DC | 2,642 | $84.0M | $31,806 | $1,447 | $89.14 |
| Graton Resort & Casino 401(k) Plan | Graton Economic Development Auth | CA | DC | 2,484 | $86.8M | $34,960 | $1,630 | $134 |
| Circa Hospitality Group 401(k) Retirement Plan | Circa Hospitality Group LLC | NV | DC | 2,344 | $46.0M | $19,641 | $644 | $95.57 |
| Palms 401(k) Savings Plan | Smgha Nevada, LLC | NV | DC | 2,222 | $10.1M | $4,539 | $566 | $14.36 |
| Elite Casino Resorts 401(k) Plan | Elite Casino Resorts, LLC | IA | DC | 2,199 | $25.4M | $11,533 | $286 | $105 |
| Gastronomical Workers Union Local 610 and Metropolitan Association Pension Fund | Board of Trustees, Gastronomical Workers LC 610 & Mha Pension Fund | MD | DB | 2,186 | $27.6M | $12,646 | — | $144 |
| Southern Ute Indian Tribe Retirement Savings Plan | Southern Ute Indian Tribe Retirement Savings Plan | CO | DC | 2,057 | $341M | $165,733 | $8,890 | $65.35 |
| Commercial Enterprises Employees 401(k) Profit | Pueblo of Isleta | NM | DC | 1,867 | $34.9M | $18,717 | $1,924 | $63.48 |
| Chukchansi Gold Resort and Casino 401(k) Plan | Chukchansi Economic Development Authority | CA | DC | 1,700 | $25.4M | $14,969 | $1,708 | $84.82 |
| Mesquite Gaming, LLC 401(k) Plan | Mesquite Gaming, LLC | NV | DC | 1,632 | $10.4M | $6,397 | $0 | $44.39 |
| Sky River Casino 401(k) Plan | Wilton Rancheria Gaming | CA | DC | 1,612 | $14.2M | $8,789 | $769 | $43.45 |
| Silverton Casino, LLC 401(k) Plan | Silverton Casino, LLC | NV | DC | 1,404 | $18.3M | $13,026 | $365 | $123 |
| Hotspur Resorts Nevada Ltd. 401(k) Salary Deferral Plan | Hotspur Resorts Nevada Ltd. | NV | DC | 1,290 | $23.4M | $18,171 | $420 | $17.00 |
| Ebci Holdings 401(k) Plan | Ebci Holdings, LLC | NC | DC | 1,153 | $43.0M | $37,294 | $830 | $128 |
| Las Vegas Sands Corp. 401(k) Retirement Plan | Las Vegas Sands Corp. | NV | DC | 1,075 | $118M | $109,688 | $6,897 | $103 |
| Tunica-Biloxi Indians of Louisiana 401(k) Savings Plan | Tunica-Biloxi Indians of Louisiana | LA | DC | 1,066 | $22.1M | $20,711 | $368 | $13.54 |
| Quechan Indian Tribe Employee Savings and Retirement Plan | Quechan Indian Tribe | CA | DC | 1,024 | $16.4M | $15,994 | $925 | $134 |
| New Palace Casino 401(k) Plan | New Palace Casino, LLC | MS | DC | 995 | $19.4M | $19,543 | $501 | $87.69 |
| JC Hospitality 401(k) Savings Plan | JC Hospitality LLC | NV | DC | 972 | $22.4M | $23,051 | $1,230 | $34.67 |
| Resorts Casino Hotel 401(k) Plan | DGMB Casino, LLC | NJ | DC | 951 | $12.0M | $12,653 | $393 | $115 |
| Dakota Nation 401(k) Plan and Trust | Dakota Nation Gaming Enterprise | ND | DC | 935 | $13.3M | $14,246 | $1,368 | $153 |
| Hannahville Indian Community Nongovernment 401(k) Plan | Hannahville Indian Community | MI | DC | 886 | $22.1M | $24,958 | $1,488 | $41.01 |
| Rancho Mesquite Casino, Inc. Employee Stock Ownership Plan | Rancho Mesquite Casino, Inc. | NV | DC | 880 | $150M | $170,829 | $5,915 | — |
| Port Madison Enterprises 401(k) Plan | Port Madison Enterprises | WA | DC | 861 | $41.5M | $48,196 | $2,865 | $215 |
| Fort Mojave Indian Tribe 401(k) Plan | Fort Mojave Indian Tribe | CA | DC | 846 | $10.9M | $12,860 | $424 | $25.39 |
| The Greenbrier Savings and Investment Plan | Greenbrier Hotel Corporation | WV | DC | 801 | $18.5M | $23,146 | $426 | $43.67 |
| Ruffin Companies 401(k) Plan | Ruffin Holdings, Inc. | KS | DC | 788 | $6.2M | $7,814 | — | $2.46 |
By plan size
By state
Questions and answers
How many retirement plans are there in casino hotels?
67 plans with 100 or more participants filed Form 5500 for plan year 2024, out of 70 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 casino hotels?
The median defined contribution plan reported $14,969 in net assets per participant (middle half of plans: $9,211 to $29,527); 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 casino hotels?
The median defined contribution plan received $830 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 casino hotels?
Among defined contribution plans that report any Schedule C compensation, the median was $74.73 per participant and 0.40% 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.