Ohio › Retail trade › 5,000 to 24,999 participants
Form 5500 statement · plan year 1 Jan 2024 to 31 Dec 2024
The Kroger Consolidated Retirement Benefit Plan Spin Off
Sponsored by The Kroger Co., Cincinnati, OH
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.
The Kroger Co. of Cincinnati, Ohio sponsors The Kroger Consolidated Retirement Benefit Plan Spin Off, a cash balance pension plan. Its Form 5500 for the plan year ending 31 Dec 2024 shows 13,402 participants (3,410 active) and $1.92B in net assets.
Net assets came to $143,415 per participant, well above the $87,623 median for defined benefit plans with 5,000 to 24,999 participants and well above the $30,870 median for defined benefit plans in retail trade. The figure is an average across everyone in the plan, including former employees with small balances; Form 5500 holds no individual account data.
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 $9.9M.
Across the filings on record, net assets went from $2.62B in 2017 to $1.92B in 2024 (down 27%), and participants from 19,871 to 13,402 (down 33%).
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 DB plans |
|---|---|---|---|---|
| Net assets per participant | $143,415 | $87,623 | $30,870 | $86,221 |
| Employer contributions per active participant | — | $9,468 | $2,829 | $10,244 |
| Schedule C compensation per participant | — | $232 | $165 | $344 |
| Schedule C compensation, share of net assets | — | 0.30% | 0.59% | 0.42% |
| Administrative expenses per participant | $742 | $396 | $310 | $527 |
Peer columns are medians for plan year 2024 across defined benefit plans with 100 or more participants: 5,000 to 24,999 participants (651 plans), retail trade (132) and all US plans (5,308). Fee medians cover plans that report an amount.
Trend by plan year
| Plan year | Participants | Net assets | Per participant | Employer contributions | Participant contributions | Schedule C compensation |
|---|---|---|---|---|---|---|
| 2024 | 13,402 | $1.92B | $143,415 | — | — | $0 |
| 2023 | 13,742 | $2.05B | $149,475 | — | — | $0 |
| 2022 | 14,230 | $2.04B | $143,365 | — | — | $0 |
| 2021 | 14,576 | $2.72B | $186,856 | — | — | $0 |
| 2020 | 18,207 | $3.08B | $169,258 | — | — | $0 |
| 2019 | 19,072 | $2.77B | $145,389 | — | — | $0 |
| 2018 | 19,536 | $2.46B | $126,008 | — | — | $0 |
| 2017 | 19,871 | $2.62B | $132,014 | $149M | — | $0 |
Years in which the plan filed the full Form 5500 with 100 or more participants, from 2009. Plan year is the year in which the plan year began.
Statement for the year
- Net assets, beginning of year$2,054,086,000
- Employer contributions—
- Participant contributions—
- Rollovers and other contributions—
- Total contributions$0
- Total income, including investment results$19,962,000
- Benefits paid$145,660,000
- Administrative expenses$9,942,000
- Total expenses$155,602,000
- Net income−$135,640,000
- Net transfers$3,605,000
- Net assets, end of year$1,922,051,000
Participants
- Active participants3,410
- Retired or separated, receiving benefits4,749
- Retired or separated, entitled to future benefits4,860
- Total participants, end of year13,402
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
- Other administrative expenses$9,942,000
- Total administrative expenses$9,942,000
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.
- Master trust investment accounts$1.92B · 100.0%
Audit and compliance answers, as filed
- Accountant's opinionUnmodified (unqualified)
- Audit scope limited under ERISA section 103(a)(3)(C)Yes
- Accounting firmClark, Schaefer, Hackett & Co.
- Participant contributions reported as transmitted lateNo
- Covered by a fidelity bondYes, $500,000
- 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
1ABenefits are primarily pay related1DFloor-offset plan1CCash balance or similar plan
Codes entered on Form 5500 line 8a, with the labels from the official instructions. Business code 445110: Supermarkets and Other Grocery (except Convenience) Stores.
Other plans of The Kroger Co.
| Plan | Participants | Net assets |
|---|---|---|
| The Kroger Co. 401(k) Retirement Savings Account Plan | 411,922 | $11.8B |
| The Kroger Co. Pension Plan for Employees Rep. by Amalgamated Meat Cutters and Butcher Workmen of North America, AFL-CIO, Local No. 876 | 1,516 | $44.2M |
Similar plans in Ohio
| Plan | Sponsor | Participants | Net assets | Per participant |
|---|---|---|---|---|
| United Food & Commercial Workers Union - Employer Pension Fund | United Food & Commercial Workers Union - Employer Pension Fund | 15,681 | $339M | $21,632 |
| Speedway Retirement Plan | Marathon Petroleum Company LP | 4,262 | $124M | $29,017 |
| United Food & Commercial Workers Union Local 880 - Retail Food Employers Joint Pension Fund | United Food & Commercial Workers Union Local 880 - Retail Food | 17,755 | $460M | $25,925 |
| United Food & Commercial Workers Union Local 880 Mercantile Employers Joint Pension Fund | United Food & Commercial Workers Union Local 880 - Mercantile | 3,101 | $49.9M | $16,076 |
| Macys Inc. Cash Account Pension Plan | Macys Inc. | 36,261 | $1.88B | $51,727 |
| The Kroger Co. Pension Plan for Employees Rep. by Amalgamated Meat Cutters and Butcher Workmen of North America, AFL-CIO, Local No. 876 | The Kroger Co. | 1,516 | $44.2M | $29,183 |
Defined benefit plans in retail trade closest in size.
Questions and answers
How big is The Kroger Consolidated Retirement Benefit Plan Spin Off?
13,402 participants at the end of the plan year ending 31 Dec 2024, of whom 3,410 were active employees, with net assets of $1,922,051,000. Among defined benefit plans that places it in the 5,000 to 24,999 participants band, which held 651 plans in plan year 2024.
What does The Kroger Co. contribute per participant?
This filing has no Schedule H financial statement, so employer contributions are not reported here.
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 $9,942,000. 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 The Kroger Co.. The financial statements were audited by Clark, Schaefer, Hackett & Co.. 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 2024 to 31 Dec 2024, received by the Department of Labor on 15 Oct 2025. 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 Aug 2026. This page shows the latest filing on record for EIN 31-0345740, plan 011, received 15 Oct 2025; 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.