Tennessee › Arts, entertainment and recreation › 100 to 249 participants
Form 5500 statement · plan year 1 Jan 2025 to 31 Dec 2025
Front Row Motorsports 401(k) Plan
Sponsored by Front Row Motorsports, Inc., Talbott, TN
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. Form 5500 contains no individual account balances. Look up the original filing at EFAST2.
Front Row Motorsports, Inc. of Talbott, Tennessee sponsors Front Row Motorsports 401(k) Plan, a 401(k) plan. Its Form 5500 for the plan year ending 31 Dec 2025 shows 164 participants (162 active) and $1.1M in net assets.
Net assets came to $6,914 per participant, well below the $60,207 median for defined contribution plans with 100 to 249 participants and well below the $37,352 median for defined contribution plans in arts, entertainment and recreation. The figure is an average across everyone in the plan, including former employees with small balances; Form 5500 holds no individual account data.
The employer contributed $283K during the year, or $1,748 per active participant against a same-size median of $2,447; participants contributed $650K and $136K arrived as rollovers and other contributions. Benefits paid out totalled $28K.
The filing reports no service provider compensation on Schedule C. That is common where fees are paid by the employer or taken from investment returns, neither of which appears there. Administrative expenses charged to the plan were $7,288.
The independent accountant's opinion on the financial statements was unmodified (unqualified), from an audit whose scope was limited under ERISA section 103(a)(3)(C) to exclude investment information certified by a bank or insurer.
Compared with similar plans
| Measure | This plan | Same size | Same industry | All US DC plans |
|---|---|---|---|---|
| Net assets per participant | $6,914 | $60,207 | $37,352 | $53,089 |
| Employer contributions per active participant | $1,748 | $2,447 | $1,568 | $2,174 |
| Schedule C compensation per participant | — | $194 | $89.75 | $123 |
| Schedule C compensation, share of net assets | — | 0.32% | 0.27% | 0.26% |
| Administrative expenses per participant | $44.44 | $176 | $83.23 | $116 |
Peer columns are medians for plan year 2024 across defined contribution plans with 100 or more participants: 100 to 249 participants (22,054 plans), arts, entertainment and recreation (1,026) and all US plans (63,607). Fee medians cover plans that report an amount.
Statement for the year
- Net assets, beginning of year$0
- Employer contributions$283,192
- Participant contributions$650,098
- Rollovers and other contributions$135,705
- Total contributions$1,068,995
- Total income, including investment results$1,169,126
- Benefits paid$27,958
- Administrative expenses$7,288
- Total expenses$35,246
- Net income$1,133,880
- Net transfers$0
- Net assets, end of year$1,133,880
Participants
- Active participants162
- Retired or separated, receiving benefits0
- Retired or separated, entitled to future benefits2
- Participants with account balances132
- Total participants, end of year164
Fees and service providers
No service provider organisations are listed on Schedule C for this plan year.
Schedule C, Part I line 2: providers that received $5,000 or more, with the form's own service codes. Individuals named on Schedule C (plan employees, individual trustees) are never shown and their compensation is excluded. Eligible indirect compensation disclosed by formula carries no dollar amount. See how to read Schedule C fees.
Administrative expenses on Schedule H
- Recordkeeping fees$7,288
- Total administrative expenses$7,288
Investment structure
Assets at year end by Schedule H category. The form shows the kind of vehicle holding the money, not the funds on the menu.
- Pooled separate accounts$1.1M · 100.0%
- Insurance company general account$485 · 0.0%
Audit and compliance answers, as filed
- Accountant's opinionUnmodified (unqualified)
- Audit scope limited under ERISA section 103(a)(3)(C)Yes
- Accounting firmCoulter & Justus, P.C.
- Participant contributions reported as transmitted lateNo
- Covered by a fidelity bondNo
- Blackout period during the yearNo
These are the plan administrator's own answers on Schedule H, Part IV. A reported late transmittal is the filer's disclosure of a timing lapse, usually corrected through the Department of Labor's voluntary program; the amount is the total involved, not a loss.
Plan characteristics
2AAge/service weighted or new comparability or similar plan2EProfit-sharing plan2JCode section 401(k) feature2KCode section 401(m) arrangement2FERISA section 404(c) plan2GTotal participant-directed account plan3DPre-approved pension plan
Codes entered on Form 5500 line 8a, with the labels from the official instructions. Business code 711210: Spectator Sports (including sports clubs & racetracks).
Similar plans in Tennessee
| Plan | Sponsor | Participants | Net assets | Per participant |
|---|---|---|---|---|
| Face Amusement Group, Inc. 401(k) Profit Sharing Plan | Face Amusement Group, Inc. | 199 | — | — |
| Discovery Park of America, Inc. 401(k) Plan | Discovery Park of America | 159 | — | — |
| Trackhouse Entertainment Group, LLC 401(k) Plan | Trackhouse Entertainment Group, LLC | 210 | $17.1M | $81,209 |
| Third Man Records, LLC 401(k) Plan | Third Man Records, LLC | 102 | — | — |
| Flood, Bumstead, McCready, & McCarthy, Inc. 401(k) Profit Sharing Plan and Trust | Flood, Bumstead, McCready, & McCarthy, Inc. | 235 | $20.5M | $87,231 |
| The Convention Center Authority of the Metropolitan Government of Nashville Davidson County Employees Savings Trust | The Convention Center Authority of the Metropolitan Government of Nash | 246 | $3.9M | $15,935 |
Defined contribution plans in arts, entertainment and recreation closest in size.
Questions and answers
How big is Front Row Motorsports 401(k) Plan?
164 participants at the end of the plan year ending 31 Dec 2025, of whom 162 were active employees, with net assets of $1,133,880. Among defined contribution plans that places it in the 100 to 249 participants band, which held 22,054 plans in plan year 2024.
What does Front Row Motorsports, Inc. contribute per participant?
The filing reports $283,192 in employer contributions for the year, which is $1,748 per active participant; the median for plans of the same type and size was $2,447 in plan year 2024. Form 5500 reports the total only. It does not state the match formula, and the per-participant figure is an average, not any one person's contribution.
What fees does the plan pay and how do they compare?
Schedule C reports no provider compensation for the year. Administrative expenses on Schedule H were $7,288. Investment costs deducted inside mutual funds and other pooled vehicles are not itemised on Form 5500, so these figures are a floor rather than a full cost.
Who runs the plan?
The sponsor is Front Row Motorsports, Inc.. The financial statements were audited by Coulter & Justus, P.C.. Form 5500 also names the plan administrator's signer and other individuals; this site publishes organisations only.
Was the audit opinion unqualified?
The filing reports an unmodified (unqualified) opinion from a limited-scope audit, in which the accountant did not audit investment information certified by a bank or insurance company. Unmodified (formerly "unqualified") is the standard clean opinion.
How current is this, and does it show my balance?
This is the Form 5500 for the plan year 1 Jan 2025 to 31 Dec 2025, received by the Department of Labor on 18 Sep 2026. Filings are due seven months after the plan year ends, or nine and a half with an extension, so the public record always runs a year or more behind. It contains plan-level totals only: no individual balances, contributions or names of participants exist in the data.
Provenance
Source: U.S. Department of Labor, Employee Benefits Security Administration, Form 5500 research files (Form 5500, Schedule H, Schedule C) for plan years 2009 to 2025, public domain, with filings received through 24 Sep 2026. This page shows the latest filing on record for EIN 20-1239945, plan 001, received 18 Sep 2026; an amended filing replaces it at the next build. Medians and percentiles are computed by this site; see the methodology. Report an error through corrections.