Blue & Co., LLC
Employee benefit plan audit practice profile, built from plan year 2024 Form 5500 filings.
Last updated · Source data: plan year 2024 Form 5500 filings
How many 401(k) plans does Blue & Co., LLC audit?
Blue & Co., LLC was the independent auditor for 201 retirement plan filings (206 audited filings including welfare plans) in plan year 2024, with clients in 14 states and territories — the #55 practice nationally by volume.
Practice at a glance
| Measure | Value |
|---|---|
| Firm EIN (as filed) | 35-1178661 |
| Retirement plan audits (401(k), 403(b), pension) | 201 |
| All audited filings (incl. welfare plans) | 206 |
| States and territories with clients | 14 |
| National rank by retirement plan volume | #55 of 3,956 |
| National rank, all audited filings (league-table basis) | #58 of 4,052 |
| Average client size (participants) | 1,595 |
| Largest client (participants) | 46,287 |
Rankings derived from U.S. Department of Labor Form 5500 filings, plan year 2024. Read the full methodology.
Where does Blue & Co., LLC audit plans?
| State | Plans audited | Share of practice |
|---|---|---|
| Indiana | 97 | 48.3% |
| Kentucky | 45 | 22.4% |
| Ohio | 30 | 14.9% |
| Illinois | 6 | 3.0% |
| Delaware | 5 | 2.5% |
| Florida | 4 | 2.0% |
| New Jersey | 3 | 1.5% |
| California | 2 | 1.0% |
| Michigan | 2 | 1.0% |
| Missouri | 2 | 1.0% |
| Tennessee | 2 | 1.0% |
| Colorado | 1 | 0.5% |
| Texas | 1 | 0.5% |
| Virginia | 1 | 0.5% |
Largest concentration: Indiana (97 plans). State reflects the plan sponsor’s address, not the firm’s office locations.
What audit opinions does Blue & Co., LLC issue?
| Opinion type | Filings | Share |
|---|---|---|
| Unmodified (clean) | 191 | 95.0% |
| Qualified | 0 | 0.0% |
| Disclaimer | 10 | 5.0% |
| Adverse | 0 | 0.0% |
As coded on Schedule H. A disclaimer here usually reflects the legacy limited-scope reporting convention (now the ERISA Section 103(a)(3)(C) election), not a failed audit — see the methodology.
Largest plans audited by Blue & Co., LLC
| Plan sponsor | State | Participants |
|---|---|---|
| Cummins Inc. | IN | 46,287 |
| Valvoline Inc. | KY | 15,760 |
| Elwood Staffing Services, Inc. | IN | 14,359 |
| Deaconess Health System, Inc. | IN | 13,899 |
| Uofl Health, Inc. | KY | 12,704 |
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About this profile
This page is generated from public U.S. Department of Labor Form 5500 filings in which Blue & Co., LLC (EIN 35-1178661) is named as the plan’s independent qualified public accountant. Blue & Co., LLC did not supply, review, or endorse this information, and inclusion is not a recommendation. Filing data can contain sponsor-entered errors; corrections are welcome via the about page.