Defined Benefit (Pension) · DOL Form 5500 · 2023

The Scotts Company LLC Pension Plan

Data updated 2026-08-25

$58M
Total assets Below avg plan size
63
Participants Small participant base
87th
Percentile by assets National rank
$917,705
Avg per participant High balance/head
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Official DOL plan name: The Scotts Company LLC Associates' Pension Plan · Sponsored by The Scotts Company LLC · Ohio · Manufacturing

$58M in assets, 63 participants

The Scotts Company LLC's The Scotts Company LLC Associates' Pension Plan reported $58M in total assets and 63 participants in its 2023 DOL Form 5500 filing, ranking in the 87th percentile by assets among filed plans. Figures are as reported by the plan sponsor to the Department of Labor, not audited or endorsed by PlainRetire.

  • #15,160 in Manufacturing (18,722 peers)

Where The Scotts Company LLC Associates' Pension Plan sits by assets

The Scotts Company LLC Associates' Pension Plan sits in the top quartile of all filed plans by assets, $58M for 63 participants (~$917,705/participant), down 2.0% in 2023.

#15,160
in Manufacturing (18,722 peers)
-2.0%
assets change YoY
0.6×
vs typical plan assets (national mean)

The plan reported a net loss of $1M for the year, a single-year figure driven by markets and benefit payments, not a measure of plan health.

The Scotts Company LLC Associates' Pension Plan's outsized position by total assets

The Scotts Company LLC Associates' Pension Plan vs every filed plan by assets

End-of-year total assets · plan year 2023 · DOL Form 5500

$57,815,389 Top 13% higher than 87% of 127,068 filed plans

This plan $0 $2,050,000,000 every filed plan with reported assets, bucketed by value

Dashed line + filled bar = this entry, among filed plans.

Source U.S. Department of Labor Form 5500 filings (EBSA) · plan year 2023

The Scotts Company LLC Associates' Pension Plan among smaller filed plans by headcount

Plan-year 2023 Form 5500 filings with a reported participant count, partitioned by headcount band, not by assets. The Scotts Company LLC Associates' Pension Plan is a small filing (63 participants) on this national headcount ladder.

What changed between DOL Form 5500 filings

plan year 2022 → plan year 2023

  • The Scotts Company LLC Associates' Pension Plan reported net income rose from -$22M in the plan year 2022 filing to -$1M in the plan year 2023 filing.
  • The Scotts Company LLC Associates' Pension Plan reported participants fell from 89 in the plan year 2022 filing to 63 in the plan year 2023 filing.
  • The Scotts Company LLC Associates' Pension Plan end-of-year assets fell from $59M in the plan year 2022 filing to $58M in the plan year 2023 filing.

See the national 2022→2023 release diff →

EBSA filing schedule strip

Filing strip 311414921 · The Scotts Company LLC PY 2023 · Defined Benefit (Pension)

The Scotts Company LLC Associates' Pension Plan · $58M · 63 · 87th

  • PCT $58M
  • PCT 63
  • PCT 87th
  • PCT Defined Benefit (Pension)
  • PCT near Christie's Inc. Pension Plan
  • PCT ind #15160

Stamps derive from this plan's Form 5500 line items (assets, participants, type, EIN, cohort placement) - not a quality rating of the sponsor. Read with Manufacturing retirement plans → · Plans in Ohio →

The Scotts Company LLC Associates' Pension Plan in the asset neighbourhood

C&s Consolidated Pension Plan$58MChristie's Inc. Pension Plan$58MThe Scotts Company LLC Associates' Pension PlanThe Scotts Company LLC Assoc…$58MLennox Industries Inc Pension Plan for Bu Ees - Lennox Mfg IncLennox Industries Inc Pensio…$58MTidewater Electrical Industry Pension FundTidewater Electrical Industr…$58M
End-of-year total assets ($M) among The Scotts Company LLC Associates' Pension Plan and nearest nationwide Defined Benefit (Pension) peers. Source: DOL Form 5500 plan year 2023.

Scale-class filing particulars (2023)

Total Assets (Beginning of Year)$59M
Net Assets (End of Year)$58M
Net Income-$1M
Employer EIN311414921
Plan Effective Date1954-01-01
Filing StatusFILING RECEIVED

Sponsor Plan History (The Scotts Company LLC)

Sponsor-wide plan assets over time

All The Scotts Company LLC plans reported in each filing year

Latest sponsor-wide plan assets
$745M 24.982293954917125% vs 2022
2024 filing year
$550M$600M$650M$700M$750M$800M 202220232024 $596M $745M ▲ +25.0%
Year Plans Participants Total Assets
2022 2 6,443 $596M
2023 2 5,044 $680M
2024 2 4,722 $745M

Nearby Defined Benefit (Pension) Plans in Ohio

Peer Defined Benefit (Pension) plans, same state, same plan type, ranked by total assets.

The Scotts Company LLC Associates' Pension Plan vs. nearby Defined Benefit (Pension) plans in Ohio, assets vs. participants Scatter plot of 6 data points. -50000500010000150002000025000 -202468 Total assets ($B) Participants The Scotts Company LLC Associates' Pension Plan, Total assets ($B): 0.057815389 · Participants: 63The Scotts Company LLC Associates' Pension PlanFirstenergy Corp. Master Pension Plan, Total assets ($B): 7.144086795 · Participants: 12304Firstenergy Corp. Master Pension PlanNationwide Retirement Plan, Total assets ($B): 5.281060445 · Participants: 22311Nationwide Retirement PlanAmerican Electric Power System Retirement Plan, Total assets ($B): 4.475896468 · Participants: 15595American Electric Power System Retirement PlanParker Defined Benefit Plan, Total assets ($B): 3.656915014 · Participants: 191Parker Defined Benefit PlanOhio Operating Engineers Pension Plan, Total assets ($B): 3.592540979 · Participants: 10029Ohio Operating Engineers Pension Plan
The Scotts Company LLC Associates' Pension Plan vs. nearby Defined Benefit (Pension) plans in Ohio, assets vs. participants

The Scotts Company LLC Associates' Pension Plan's out-of-state Defined Benefit (Pension) peers by assets and headcount

Outside Ohio, the nearest Defined Benefit (Pension) by assets is Christie's Inc. Pension Plan in NY ($58M); by covered participants it is Retirement Program Plan for Employees of United States Enrichment Corporation in MD (63 participants). Same-state nearby plans are listed separately above.

Closest by plan assets

Nearest other-state filings by tot_assets_eoy ($58M here).

Similar participant headcount

Nearest other-state filings by covered participants (63 participants); asset peers above are excluded.

DOL Form 5500 plan year 2023. Asset totals can differ widely at the same headcount; neither axis is a quality rating.

Frequently Asked Questions

How did The Scotts Company LLC Associates' Pension Plan assets move in 2023?
The Scotts Company LLC Associates' Pension Plan edged down modestly - down 2.0% during 2023, from $59M to $58M. Reported net income was -$1M.
How have The Scotts Company LLC plan assets changed over time?
Across 3 plan years on file (2022-2024), The Scotts Company LLC's sponsor-wide assets grew 25.0%, from $596M to $745M.
Where does The Scotts Company LLC Associates' Pension Plan rank by assets among Form 5500 filers?
The Scotts Company LLC Associates' Pension Plan ranks in the 87th percentile by end-of-year assets among 127,072 plans that reported assets for plan year 2023 (in the top quartile of all filed plans by assets).
Which Defined Benefit (Pension) plans are similar in size to The Scotts Company LLC Associates' Pension Plan?
Among Defined Benefit (Pension) plans in other states, the closest by assets is Christie's Inc. Pension Plan in NY ($58M, 72 participants).
Which Defined Benefit (Pension) plans cover a similar participant headcount to The Scotts Company LLC Associates' Pension Plan?
Among Defined Benefit (Pension) plans in other states, the closest by covered participants is Retirement Program Plan for Employees of United States Enrichment Corporation in MD (63 participants, $264M in assets).