Rukkila, Negro, & Associates
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 Rukkila, Negro, & Associates audit?
Rukkila, Negro, & Associates was the independent auditor for 2 retirement plan filings in plan year 2024, with clients in 1 state — the #2,314 practice nationally by volume.
Practice at a glance
| Measure | Value |
|---|---|
| Firm EIN (as filed) | 38-3435918 |
| Retirement plan audits (401(k), 403(b), pension) | 2 |
| All audited filings (incl. welfare plans) | 2 |
| States and territories with clients | 1 |
| National rank by retirement plan volume | #2,314 of 3,956 |
| National rank, all audited filings (league-table basis) | #2,169 of 4,052 |
| Average client size (participants) | 253 |
| Largest client (participants) | 328 |
Rankings derived from U.S. Department of Labor Form 5500 filings, plan year 2024. Read the full methodology.
Where does Rukkila, Negro, & Associates audit plans?
| State | Plans audited | Share of practice |
|---|---|---|
| Michigan | 2 | 100.0% |
Largest concentration: Michigan (2 plans). State reflects the plan sponsor’s address, not the firm’s office locations.
What audit opinions does Rukkila, Negro, & Associates issue?
| Opinion type | Filings | Share |
|---|---|---|
| Unmodified (clean) | 2 | 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 Rukkila, Negro, & Associates
| Plan sponsor | State | Participants |
|---|---|---|
| Calumet Electronics Corporation | MI | 328 |
| Baraga Houghton Keweenaw Child Development Board | MI | 178 |
About this profile
This page is generated from public U.S. Department of Labor Form 5500 filings in which Rukkila, Negro, & Associates (EIN 38-3435918) is named as the plan’s independent qualified public accountant. Rukkila, Negro, & Associates 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.