401(k) · DOL Form 5500 · 2023

United Refining Company 401(k) Plan

Data updated 2026-08-25

$75M
Total assets Below avg plan size
480
Participants Below avg headcount
89th
Percentile by assets National rank
$156,969
Avg per participant Above avg balance/head
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Official DOL plan name: United Refining Company Incentive Savings Plan for Salaried Employees · Sponsored by United Refining Company · Pennsylvania · Manufacturing

$75M in assets, 480 participants

United Refining Company's United Refining Company Incentive Savings Plan for Salaried Employees reported $75M in total assets and 480 participants in its 2023 DOL Form 5500 filing, ranking in the 89th 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.

  • #15,730 in Manufacturing (18,722 peers)

Where United Refining Company Incentive Savings Plan for Salaried Employees sits by assets

United Refining Company Incentive Savings Plan for Salaried Employees sits in the top quartile of all filed plans by assets, $75M for 480 participants (~$156,969/participant), up 13.8% in 2023.

#15,730
in Manufacturing (18,722 peers)
+13.8%
assets growth YoY
0.8×
vs typical plan assets (national mean)

United Refining Company Incentive Savings Plan for Salaried Employees's outsized position by total assets

United Refining Company Incentive Savings Plan for Salaried Employees vs every filed plan by assets

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

$75,345,011 Top 11% higher than 89% 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 Incentive Savings Plan for Salaried Employees 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 Incentive Savings Plan for Salaried Employees sits mid-pack in the medium band (480 participants).

What changed between DOL Form 5500 filings

plan year 2022 → plan year 2023

  • United Refining Company Incentive Savings Plan for Salaried Employees reported net income rose from -$12M in the plan year 2022 filing to $9M in the plan year 2023 filing.
  • United Refining Company Incentive Savings Plan for Salaried Employees end-of-year assets rose from $66M in the plan year 2022 filing to $75M in the plan year 2023 filing.
  • United Refining Company Incentive Savings Plan for Salaried Employees reported participants rose from 468 in the plan year 2022 filing to 480 in the plan year 2023 filing.

See the national 2022→2023 release diff →

Form 5500 schedule snapshot

Filing strip 251411751 · United Refining Company PY 2023 · 401(k)

United Refining Company Incentive Savings Plan for Salaried Employees · $75M · 480 · 89th

  • EOY $75M
  • 5500 480
  • ASSETS 89th
  • PCT 401(k)
  • EIN near Gelson's Markets 401(k) Plan
  • RANK ind #15730

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 Incentive Savings Plan for Salaried Employees in the asset neighbourhood

Best Best & Krieger LLP Profit-Sharing & Employee Savings PlanBest Best & Krieger LLP Prof…$75MUnited Refining Company Incentive Savings Plan for Salaried EmployeesUnited Refining Company Ince…$75MSage 401(k) Plan$75MGelson's Markets 401(k) Plan$75MLowenstein Sandler 401(k) PlanLowenstein Sandler 401(k) Pl…$75M
End-of-year total assets ($M) among United Refining Company Incentive Savings Plan for Salaried Employees and nearest nationwide 401(k) peers. Source: DOL Form 5500 plan year 2023.

Scale-class filing particulars (2023)

Total Assets (Beginning of Year)$66M
Net Assets (End of Year)$75M
Net Income$9M
Employer EIN251411751
Plan Effective Date1989-07-01
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 401(k) Plans in Pennsylvania

Peer 401(k) plans, same state, same plan type, ranked by total assets.

United Refining Company Incentive Savings Plan for Salaried Employees vs. nearby 401(k) plans in Pennsylvania, assets vs. participants Scatter plot of 6 data points. -50000050000100000 -505101520 Total assets ($B) Participants United Refining Company Incentive Savings Plan for Salaried Employees, Total assets ($B): 0.075345011 · Participants: 480United Refining Company Incentive Savings Plan for Salaried EmployeesComcast Corporation Retirement - Investment Plan, Total assets ($B): 17.368669862 · Participants: 93136Comcast Corporation Retirement - Investment PlanCigna 401(k) Plan, Total assets ($B): 13.003870935 · Participants: 66760Cigna 401(k) PlanThe Vanguard Retirement and Savings Plan, Total assets ($B): 9.765617477 · Participants: 18200The Vanguard Retirement and Savings PlanThe PNC Financial Services Group, Inc. Incentive Savings Plan, Total assets ($B): 9.339762 · Participants: 61697The PNC Financial Services Group, Inc. Incentive Savings PlanThe Bank of New York Mellon Corporation 401(k) Savings Plan, Total assets ($B): 8.955655142 · Participants: 25184The Bank of New York Mellon Corporation 401(k) Savings Plan
United Refining Company Incentive Savings Plan for Salaried Employees vs. nearby 401(k) plans in Pennsylvania, assets vs. participants

United Refining Company Incentive Savings Plan for Salaried Employees's out-of-state 401(k) peers by assets and headcount

Outside Pennsylvania, the nearest 401(k) by assets is Gelson's Markets 401(k) Plan in CA ($75M); by covered participants it is Bass Thrift / 401(k) Plan and Trust in TX (480 participants). Same-state nearby plans are listed separately above.

Closest by plan assets

Nearest other-state filings by tot_assets_eoy ($75M here).

Similar participant headcount

Nearest other-state filings by covered participants (480 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 Incentive Savings Plan for Salaried Employees assets move in 2023?
United Refining Company Incentive Savings Plan for Salaried Employees grew at a solid clip - up 13.8% during 2023, from $66M to $75M. Reported net income was $9M.
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 Incentive Savings Plan for Salaried Employees rank by assets among Form 5500 filers?
United Refining Company Incentive Savings Plan for Salaried Employees ranks in the 89th 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 401(k) plans are similar in size to United Refining Company Incentive Savings Plan for Salaried Employees?
Among 401(k) plans in other states, the closest by assets is Gelson's Markets 401(k) Plan in CA ($75M, 171 participants).
Which 401(k) plans cover a similar participant headcount to United Refining Company Incentive Savings Plan for Salaried Employees?
Among 401(k) plans in other states, the closest by covered participants is Bass Thrift / 401(k) Plan and Trust in TX (480 participants, $97M in assets).