Gardiner + Company
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 Gardiner + Company audit?
Gardiner + Company was the independent auditor for 15 retirement plan filings in plan year 2024, with clients in 5 states and territories — the #636 practice nationally by volume.
Practice at a glance
| Measure | Value |
|---|---|
| Firm EIN (as filed) | 42-1186197 |
| Retirement plan audits (401(k), 403(b), pension) | 15 |
| All audited filings (incl. welfare plans) | 15 |
| States and territories with clients | 5 |
| National rank by retirement plan volume | #636 of 3,956 |
| National rank, all audited filings (league-table basis) | #660 of 4,052 |
| Average client size (participants) | 349 |
| Largest client (participants) | 1,165 |
Rankings derived from U.S. Department of Labor Form 5500 filings, plan year 2024. Read the full methodology.
Where does Gardiner + Company audit plans?
| State | Plans audited | Share of practice |
|---|---|---|
| South Dakota | 5 | 33.3% |
| Minnesota | 4 | 26.7% |
| Nebraska | 3 | 20.0% |
| Iowa | 2 | 13.3% |
| California | 1 | 6.7% |
Largest concentration: South Dakota (5 plans). State reflects the plan sponsor’s address, not the firm’s office locations.
What audit opinions does Gardiner + Company issue?
| Opinion type | Filings | Share |
|---|---|---|
| Unmodified (clean) | 15 | 100.0% |
| Qualified | 0 | 0.0% |
| Disclaimer | 0 | 0.0% |
| 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 Gardiner + Company
| Plan sponsor | State | Participants |
|---|---|---|
| Agtegra Cooperative | SD | 1,165 |
| Farmers Cooperative | NE | 673 |
| Kruse-Western, LLC | CA | 478 |
| Central Farm Service | MN | 421 |
| Crystal Valley Cooperative | MN | 407 |
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Firms in this directory may display their standing on their own site. The badge reads “Ranked #660” — Gardiner + Company’s position among 4,052 U.S. firms by audited Form 5500 filings in plan year 2024, the same ordering as the national rankings. It is a static SVG served from this domain, links back to this profile, and is regenerated with every data refresh, so the number stays current without any change on your end.
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<a href="https://401kauditscout.com/firm/gardiner-company/"><img src="https://401kauditscout.com/badges/gardiner-company.svg" alt="Gardiner + Company: ranked #660 for 401(k) plan audits by 401k Audit Scout, 2026" width="360" height="80" loading="lazy"></a>Please keep the badge unmodified and linked to this profile. Rank reflects engagement volume as filed, not audit quality — see the methodology.
About this profile
This page is generated from public U.S. Department of Labor Form 5500 filings in which Gardiner + Company (EIN 42-1186197) is named as the plan’s independent qualified public accountant. Gardiner + Company 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.