Defined Benefit (Pension) · DOL Form 5500 · 2023

United Refining Company Pension Plan

Data updated 2026-08-25

$103M
Total assets Near avg plan size
177
Participants Small participant base
91st
Percentile by assets National rank
$582,532
Avg per participant High balance/head
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Official DOL plan name: United Refining Company Consolidated Pension Plan · Sponsored by United Refining Company · Pennsylvania · Manufacturing

$103M in assets, 177 participants

United Refining Company's United Refining Company Consolidated Pension Plan reported $103M in total assets and 177 participants in its 2023 DOL Form 5500 filing, ranking in the 91st 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.

  • #16,319 in Manufacturing (18,722 peers)

Coverage in Pennsylvania

United Refining Company Consolidated Pension Plan covers 177 participants in Pennsylvania, about 22% of the average Pennsylvania filer (state average ~822 per filing). Assets: $103M.

#16,319
in Manufacturing (18,722 peers)
+72.7%
assets growth YoY
1.0×
vs typical plan assets (national mean)

The plan reported a net loss of $105M for the year, a single-year figure driven by markets and benefit payments, not a measure of plan health.

United Refining Company Consolidated Pension Plan's outsized position by total assets

United Refining Company Consolidated Pension Plan vs every filed plan by assets

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

$103,108,123 Top 9% higher than 91% 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

United Refining Company Consolidated Pension Plan among mid-size filed plans by headcount

Plan-year 2023 Form 5500 filings with a reported participant count, partitioned by headcount band, not by assets. United Refining Company Consolidated Pension Plan sits mid-pack in the medium band (177 participants).

What changed between DOL Form 5500 filings

plan year 2022 → plan year 2023

  • United Refining Company Consolidated Pension Plan reported net income fell from -$16M in the plan year 2022 filing to -$105M in the plan year 2023 filing.
  • United Refining Company Consolidated Pension Plan end-of-year assets rose from $60M in the plan year 2022 filing to $103M in the plan year 2023 filing.
  • United Refining Company Consolidated Pension Plan reported participants fell from 194 in the plan year 2022 filing to 177 in the plan year 2023 filing.

See the national 2022→2023 release diff →

EBSA filing schedule strip

Filing strip 251411751 · United Refining Company PY 2023 · Defined Benefit (Pension)

United Refining Company Consolidated Pension Plan · $103M · 177 · 91st

  • EBSA $103M
  • EBSA 177
  • EBSA 91st
  • EBSA Defined Benefit (Pension)
  • EBSA near Federation Employees' Retirement Income Plan
  • EBSA ind #16319

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 Pennsylvania →

United Refining Company Consolidated Pension Plan in the asset neighbourhood

Sandia Laboratory Federal Credit Union Employees' Cash Balance Pension PlanSandia Laboratory Federal Cr…$103MUnited Association Plumbers Local 773 Pension PlanUnited Association Plumbers …$103MGrinnell Mutual Retirement PlanGrinnell Mutual Retirement P…$103MFederation Employees' Retirement Income PlanFederation Employees' Retire…$103MUnited Refining Company Consolidated Pension PlanUnited Refining Company Cons…$103M
End-of-year total assets ($M) among United Refining Company Consolidated Pension Plan and nearest nationwide Defined Benefit (Pension) peers. Source: DOL Form 5500 plan year 2023.

Pennsylvania filing particulars

Total Assets (Beginning of Year)$60M
Net Assets (End of Year)$3M
Net Income-$105M
Employer EIN251411751
Plan Effective Date1976-07-01
Filing StatusFILING RECEIVED

Sponsor Plan History (United Refining Company)

Sponsor-wide plan assets over time

All United Refining Company plans reported in each filing year

Latest sponsor-wide plan assets
$134M 31.797403837400466% vs 2022
2024 filing year
$100M$150M$200M$250M$300M 202220232024 $196M $134M ▼ -31.8%
Year Plans Participants Total Assets
2022 4 1,109 $196M
2023 4 1,120 $255M
2024 3 1,120 $134M

Nearby Defined Benefit (Pension) Plans in Pennsylvania

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

United Refining Company Consolidated Pension Plan vs. nearby Defined Benefit (Pension) plans in Pennsylvania, assets vs. participants Scatter plot of 6 data points. -20000020000400006000080000 -5051015 Total assets ($B) Participants United Refining Company Consolidated Pension Plan, Total assets ($B): 0.103108123 · Participants: 177United Refining Company Consolidated Pension PlanNational Elevator Industry Pension Plan, Total assets ($B): 11.224377797 · Participants: 27434National Elevator Industry Pension PlanSteelworkers Pension Trust, Total assets ($B): 6.602912146 · Participants: 47052Steelworkers Pension TrustThe PNC Financial Services Group, Inc. Pension Plan, Total assets ($B): 5.63715 · Participants: 63680The PNC Financial Services Group, Inc. Pension PlanConstellation Retirement Program, Total assets ($B): 5.323012123 · Participants: 5080Constellation Retirement ProgramThe Bank of New York Mellon Corporation Pension Plan, Total assets ($B): 5.257223708 · Participants: 7374The Bank of New York Mellon Corporation Pension Plan
United Refining Company Consolidated Pension Plan vs. nearby Defined Benefit (Pension) plans in Pennsylvania, assets vs. participants
Compare United Refining Company Consolidated Pension Plan side-by-side with 3 peers →

United Refining Company Consolidated Pension Plan's out-of-state Defined Benefit (Pension) peers by assets and headcount

Outside Pennsylvania, the nearest Defined Benefit (Pension) by assets is Federation Employees' Retirement Income Plan in IL ($103M); by covered participants it is Wallpaper Imports Inc. Cash Balance Plan in NJ (177 participants). Same-state nearby plans are listed separately above.

Similar participant headcount

Nearest other-state filings by covered participants (177 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 United Refining Company Consolidated Pension Plan assets move in 2023? ▼
United Refining Company Consolidated Pension Plan surged - up 72.7% during 2023, from $60M to $103M. Reported net income was -$105M.
How have United Refining Company plan assets changed over time? ▼
Across 3 plan years on file (2022-2024), United Refining Company's sponsor-wide assets declined 31.8%, from $196M to $134M.
Where does United Refining Company Consolidated Pension Plan rank by assets among Form 5500 filers? ▼
United Refining Company Consolidated Pension Plan ranks in the 91st percentile by end-of-year assets among 127,072 plans that reported assets for plan year 2023 (in the top 10% of all filed plans by assets).
Which Defined Benefit (Pension) plans are similar in size to United Refining Company Consolidated Pension Plan? ▼
Among Defined Benefit (Pension) plans in other states, the closest by assets is Federation Employees' Retirement Income Plan in IL ($103M, 352 participants).
Which Defined Benefit (Pension) plans cover a similar participant headcount to United Refining Company Consolidated Pension Plan? ▼
Among Defined Benefit (Pension) plans in other states, the closest by covered participants is Wallpaper Imports Inc. Cash Balance Plan in NJ (177 participants, $4M in assets).

Source: U.S. Department of Labor, Employee Benefits Security Administration (EBSA), Form 5500 public disclosure dataset. Plan year 2023.

Source: DOL EFAST2 filing system (efast.dol.gov) - original filing retrieval by EIN 251411751.

Read our methodology - how this data is sourced, computed, and verified.

Data sourced from U.S. Department of Labor Form 5500 filings (EBSA). See our methodology for details.