Industries › Accommodation and food services
Industry · Form 5500 business code 722300
Special Food Services (including food service contractors & caterers): 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.
160 retirement plans in special food services (including food service contractors & caterers) with 100 or more participants filed Form 5500 for plan year 2024 (154 defined contribution, 6 defined benefit). All Form 5500 pension filers in the group reported 859,940 participant records and $10.4B in net assets.
The median defined contribution plan held $13,497 per participant, well below the national median of $53,031, and its employer put in $566 per active participant (national: $2,174). Among plans reporting Schedule C compensation the median was $59.41 per participant against $123 nationally.
Employers contributed $288M and participants $703M during the year, and the plans paid out $1.19B in benefits.
In 2009 the same group numbered 202 plans with $3.86B; by 2024 it was 160 plans (down 21%) and $10.4B (up 171%). 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 | $13,497 | $53,031 | $27,500 | $86,234 |
| Employer contributions per active participant | $566 | $2,174 | $4,986 | $10,244 |
| Schedule C compensation per participant | $59.41 | $123 | $96.95 | $344 |
| Schedule C compensation, share of net assets | 0.45% | 0.26% | 2.3% | 0.42% |
| Administrative expenses per participant | $54.34 | $116 | $338 | $527 |
Medians across plans with 100 or more participants (144 DC and 6 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 | $6,115 | $13,497 | $25,741 | 144 |
| Employer contributions per active participant | $167 | $566 | $1,293 | 138 |
| Schedule C compensation per participant | $23.57 | $59.41 | $124 | 134 |
| Administrative expenses per participant | $18.92 | $54.34 | $102 | 140 |
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 | 27 | 28,934 | $436M | $9.4M | $28.8M | $17,521 | $64.65 |
| 2024 | 160 | 859,940 | $10.4B | $288M | $703M | $13,497 | $59.41 |
| 2023 | 171 | 789,285 | $9.70B | $301M | $679M | $11,981 | $62.72 |
| 2022 | 255 | 804,606 | $8.93B | $274M | $632M | $10,103 | $52.37 |
| 2021 | 251 | 743,105 | $10.1B | $215M | $534M | $12,226 | $57.39 |
| 2020 | 245 | 732,176 | $9.71B | $214M | $472M | $11,479 | $53.94 |
| 2019 | 256 | 814,304 | $8.70B | $247M | $526M | $9,839 | $40.67 |
| 2018 | 257 | 794,359 | $7.46B | $254M | $487M | $9,067 | $35.53 |
| 2017 | 252 | 773,288 | $7.72B | $237M | $443M | $9,802 | $29.33 |
| 2016 | 253 | 765,977 | $6.85B | $226M | $404M | $7,911 | $20.87 |
| 2015 | 245 | 721,732 | $6.27B | $222M | $373M | $8,038 | $22.75 |
| 2014 | 255 | 692,233 | $6.27B | $216M | $336M | $8,001 | $23.14 |
| 2013 | 232 | 623,692 | $5.76B | $183M | $302M | $7,145 | $23.91 |
| 2012 | 196 | 571,363 | $4.90B | $160M | $259M | $8,151 | $22.13 |
| 2011 | 196 | 501,047 | $4.24B | $146M | $234M | $6,840 | $18.75 |
| 2010 | 185 | 495,146 | $4.23B | $138M | $222M | $6,933 | $17.43 |
| 2009 | 202 | 498,110 | $3.86B | $117M | $204M | $6,040 | $15.68 |
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 160 plans on this page's list, by number of plans. A plan usually names several providers.
Largest plans
The 40 largest by participants of 160 plans with a page on this site.
| Plan | Sponsor | State | Type | Participants | Net assets | Per participant | Employer / active | Sch. C / participant |
|---|---|---|---|---|---|---|---|---|
| Compass Group Retirement Plan | Compass Group USA, Inc. | NC | DC | 312,914 | $2.48B | $7,913 | $207 | $13.95 |
| Sodexo 401 (K) Employees' Retirement Savings Plan and Trust | Sodexo, Inc. | MD | DC | 130,486 | $2.45B | $18,739 | $399 | $59.31 |
| Aramark Hourly 401(k) Plan | Aramark Services, Inc. Retirement Benefits | PA | DC | 96,767 | $252M | $2,601 | $56 | $8.01 |
| Aramark Retirement Savings Plan for Salaried Employees | Aramark Retirement Savings Plan for Salaried Employees | PA | DC | 27,719 | $1.43B | $51,647 | $754 | $27.92 |
| Hmshost Hudson 401(k) Retirement Savings Plan | Host International, Inc. | MD | DC | 20,377 | $485M | $23,780 | $622 | $37.39 |
| Legends 401(k) Profit Sharing Plan | Legends Hospitality, LLC | NY | DC | 17,161 | $106M | $6,164 | $328 | $3.37 |
| Sky Chefs, Inc. Moneysmart 401(k) Savings and Retirement Plan | Sky Chefs, Inc. | TX | DC | 14,105 | $257M | $18,203 | $312 | $33.68 |
| UFCW Local 2013 Annuity Fund | Board of Trustees UFCW Local 2013 Annuity Fund | NY | DC | 13,811 | $34.7M | $2,514 | $623 | $48.05 |
| Elior, Inc. 401(k) Plan | Elior, Inc. | NC | DC | 12,946 | $102M | $7,881 | $156 | $44.00 |
| Meritage Hospitality Group 401(k) | Meritage Hospitality Group | MI | DC | 11,055 | $6.9M | $626 | $38 | $8.63 |
| Southwest Foodservice Excellence 401(k) Plan | Sfe Intermediate Holdco, LLC. | AZ | DC | 10,239 | $12.5M | $1,222 | $4 | $54.29 |
| Anchor Point Management Group Employee Benefit Plan | Anchor Point Management Group, LLC | WA | DC | 9,565 | $22.4M | $2,345 | $166 | $19.01 |
| Gate Gourmet, Inc. Bargained Employees' 401(k) Plan | Gate Gourmet, Inc. | VA | DC | 9,412 | $58.9M | $6,259 | $220 | $15.54 |
| San Mateo Hotel Employees & Restaurant Employees Pension Fund | San Mateo Hotel Employees & Restaurant Employees Pension Fund | CA | DB | 9,308 | $217M | $23,274 | $4,764 | $110 |
| Metz Culinary Management, LLC 401(k) Plan | Metz Culinary Management, LLC | PA | DC | 8,274 | $35.1M | $4,236 | $42 | $16.16 |
| Manna Development Group, LLC 401(k) Plan | Manna Development Group, LLC | CA | DC | 7,057 | $20.5M | $2,907 | $23 | $13.67 |
| Food & Beverage Workers Union Local 23 & Employers Pension Plan | The Board of Trustees of the Food & Beverage Workers Union 23 & Emp. P | AZ | DC | 6,379 | $49.9M | $7,815 | $1,474 | $47.35 |
| Avi Foodsystems, Inc. 401(k) Retirement Savings Plan | Avi Foodsystems Inc. | OH | DC | 6,350 | $111M | $17,521 | $292 | $43.16 |
| Gate Gourmet, Inc. Defined Benefit Pension Plan | Gate Gourmet, Inc. | VA | DB | 5,873 | $164M | $27,892 | $55,262 | $63.59 |
| Hamra Enterprises Employees 401(k) Plan | Hamra Management Company, L.L.C. | MO | DC | 5,747 | $22.6M | $3,927 | $46 | $3.68 |
| Desert de Oro Foods, Inc. 401(k) Plan | Desert de Oro Foods, Inc. | AZ | DC | 5,344 | $21.6M | $4,033 | $194 | $29.61 |
| Flying Food Fare, Inc. 401(k) Plan | Flying Food Fare, Inc. | IL | DC | 5,128 | $87.6M | $17,076 | $795 | $62.06 |
| Zaxby's Franchising, LLC 401(k) Plan | Zaxby's Franchising LLC | GA | DC | 5,022 | $22.5M | $4,475 | $211 | $18.82 |
| Nutrition, Inc. 401(k) Plan | Nutrition, Inc. | PA | DC | 4,334 | $20.0M | $4,615 | $96 | $94.12 |
| Grubhub, Inc. 401(k) Retirement Plan | Grubhub Holdings Inc. | IL | DC | 3,508 | $219M | $62,476 | $4,651 | $90.05 |
| Delaware North Companies 401(k) Union Plan | Delaware North Companies, Incorporated | NY | DC | 3,422 | $60.5M | $17,681 | $974 | $54.05 |
| Monogram Food Solutions 401(k) Plan | Monogram Management Services, Inc. | TN | DC | 3,407 | $62.6M | $18,368 | $1,297 | $142 |
| Goto Foods LLC 401(k) Plan | Goto Foods LLC | GA | DC | 3,198 | $93.8M | $29,346 | $1,117 | $23.98 |
| The Retirement Benefit Plan of Sky Chefs for Employees Represented by Unite Here | Sky Chefs, LLC | TX | DB | 3,119 | $84.5M | $27,107 | — | — |
| Whitsons Food Service Corp. 401(k) Plan | Whitsons Food Service Corp. | NY | DC | 2,928 | $29.0M | $9,903 | $93 | $24.79 |
| Continental Services 401(k) Profit Sharing Plan | Continental Cafe, Inc. d/b/a Continental Services | MI | DC | 2,805 | $28.1M | $10,026 | $253 | $40.66 |
| Sage Dining Services, Inc. 401(k) Plan | Sage Dining Services, Inc. | MD | DC | 2,685 | $63.6M | $23,702 | $990 | $49.86 |
| 401(k) Employee Savings Plan of Guest Services, Inc. | Guest Services, Inc. | VA | DC | 2,549 | $39.6M | $15,522 | $543 | $95.70 |
| Gate Gourmet, Inc. 401(k) Plan | Gate Gourmet, Inc. | VA | DC | 2,346 | $101M | $43,058 | $1,722 | $87.74 |
| Local 1102 401(k) Retirement Plan | Local 1102 401(k) Retirement Plan | NY | DC | 2,258 | $24.2M | $10,702 | $993 | $231 |
| Five Star Food Service, Inc. 401(k) Employees' Savings Plan | Five Star Food Service, Inc. | TN | DC | 2,143 | $38.8M | $18,129 | $620 | $81.82 |
| Taher, Inc. 401(k) Plan | Taher, Inc. | MN | DC | 2,089 | $15.0M | $7,195 | $47 | $18.42 |
| Newrest USA Holdings, Inc. 401(k) Plan | Newrest USA Holdings, Inc. | GA | DC | 2,059 | $3.3M | $1,624 | $279 | $28.50 |
| Opaa Food Management Inc. 401(k) Plan | Opaa Food Management, Inc. | MO | DC | 1,955 | $13.3M | $6,823 | $123 | $21.99 |
| Pomptonian, Inc. 401(k) Savings Plan | Pomptonian Inc. | NJ | DC | 1,751 | $14.0M | $8,005 | $40 | $19.38 |
By plan size
By state
Questions and answers
How many retirement plans are there in special food services (including food service contractors & caterers)?
160 plans with 100 or more participants filed Form 5500 for plan year 2024, out of 408 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 special food services (including food service contractors & caterers)?
The median defined contribution plan reported $13,497 in net assets per participant (middle half of plans: $6,115 to $25,741); 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 special food services (including food service contractors & caterers)?
The median defined contribution plan received $566 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 special food services (including food service contractors & caterers)?
Among defined contribution plans that report any Schedule C compensation, the median was $59.41 per participant and 0.45% 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.