LBMC, PC
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 LBMC, PC audit?
LBMC, PC was the independent auditor for 392 retirement plan filings (403 audited filings including welfare plans) in plan year 2024, with clients in 34 states and territories — the #30 practice nationally by volume.
Practice at a glance
| Measure | Value |
|---|---|
| Firm EIN (as filed) | 62-1199757 |
| Retirement plan audits (401(k), 403(b), pension) | 392 |
| All audited filings (incl. welfare plans) | 403 |
| States and territories with clients | 34 |
| National rank by retirement plan volume | #30 of 3,956 |
| National rank, all audited filings (league-table basis) | #31 of 4,052 |
| Average client size (participants) | 2,920 |
| Largest client (participants) | 225,308 |
Rankings derived from U.S. Department of Labor Form 5500 filings, plan year 2024. Read the full methodology.
Where does LBMC, PC audit plans?
| State | Plans audited | Share of practice |
|---|---|---|
| Tennessee | 216 | 55.1% |
| Kentucky | 37 | 9.4% |
| New York | 18 | 4.6% |
| Texas | 17 | 4.3% |
| California | 16 | 4.1% |
| Georgia | 9 | 2.3% |
| Washington | 8 | 2.0% |
| Alabama | 7 | 1.8% |
| Florida | 7 | 1.8% |
| Mississippi | 5 | 1.3% |
| Oklahoma | 5 | 1.3% |
| Illinois | 4 | 1.0% |
| Pennsylvania | 4 | 1.0% |
| Virginia | 4 | 1.0% |
| Arizona | 3 | 0.8% |
| Indiana | 3 | 0.8% |
| Louisiana | 3 | 0.8% |
| Massachusetts | 3 | 0.8% |
| Missouri | 3 | 0.8% |
| Arkansas | 2 | 0.5% |
| Michigan | 2 | 0.5% |
| North Carolina | 2 | 0.5% |
| New Jersey | 2 | 0.5% |
| Connecticut | 1 | 0.3% |
| Washington, D.C. | 1 | 0.3% |
| Delaware | 1 | 0.3% |
| Hawaii | 1 | 0.3% |
| Kansas | 1 | 0.3% |
| New Mexico | 1 | 0.3% |
| Ohio | 1 | 0.3% |
| Oregon | 1 | 0.3% |
| South Carolina | 1 | 0.3% |
| Utah | 1 | 0.3% |
| Wisconsin | 1 | 0.3% |
Largest concentration: Tennessee (216 plans). State reflects the plan sponsor’s address, not the firm’s office locations.
What audit opinions does LBMC, PC issue?
| Opinion type | Filings | Share |
|---|---|---|
| Unmodified (clean) | 388 | 99.5% |
| Qualified | 0 | 0.0% |
| Disclaimer | 2 | 0.5% |
| 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 LBMC, PC
| Plan sponsor | State | Participants |
|---|---|---|
| Dollar General Corporation | TN | 225,308 |
| CHS/Community Health Systems, Inc | TN | 91,940 |
| Lifepoint Health, Inc. | TN | 61,197 |
| Cracker Barrel Old Country Store, Inc. | TN | 57,597 |
| Brookdale Senior Living Inc. | TN | 42,507 |
About this profile
This page is generated from public U.S. Department of Labor Form 5500 filings in which LBMC, PC (EIN 62-1199757) is named as the plan’s independent qualified public accountant. LBMC, PC 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.