Needles & Associates, 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 Needles & Associates, LLC audit?
Needles & Associates, LLC was the independent auditor for 13 retirement plan filings (27 audited filings including welfare plans) in plan year 2024, with clients in 6 states and territories — the #708 practice nationally by volume.
Practice at a glance
| Measure | Value |
|---|---|
| Firm EIN (as filed) | 51-0435869 |
| Retirement plan audits (401(k), 403(b), pension) | 13 |
| All audited filings (incl. welfare plans) | 27 |
| States and territories with clients | 6 |
| National rank by retirement plan volume | #708 of 3,956 |
| National rank, all audited filings (league-table basis) | #424 of 4,052 |
| Average client size (participants) | 1,297 |
| Largest client (participants) | 4,411 |
Rankings derived from U.S. Department of Labor Form 5500 filings, plan year 2024. Read the full methodology.
Where does Needles & Associates, LLC audit plans?
| State | Plans audited | Share of practice |
|---|---|---|
| Colorado | 4 | 30.8% |
| Louisiana | 2 | 15.4% |
| Tennessee | 2 | 15.4% |
| Texas | 2 | 15.4% |
| Wyoming | 2 | 15.4% |
| Massachusetts | 1 | 7.7% |
Largest concentration: Colorado (4 plans). State reflects the plan sponsor’s address, not the firm’s office locations.
What audit opinions does Needles & Associates, LLC issue?
| Opinion type | Filings | Share |
|---|---|---|
| Unmodified (clean) | 13 | 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 Needles & Associates, LLC
| Plan sponsor | State | Participants |
|---|---|---|
| Trustees - Oklahoma Iron Workers Direct Contribution Plan and Trust | TX | 4,411 |
| Board of Trustees of the Ugsao Retirement Plan | MA | 2,759 |
| Trustees - Iron Workers Pension Trust Fund for Colorado | CO | 1,791 |
| Trustees - Mid-South Iron Workers Direct Contribution Fund | TX | 1,698 |
| Trustees - U. A. Local Union No. 614 Pension Plan | TN | 1,292 |
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About this profile
This page is generated from public U.S. Department of Labor Form 5500 filings in which Needles & Associates, LLC (EIN 51-0435869) is named as the plan’s independent qualified public accountant. Needles & Associates, 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.