Providers › Accounting and auditing
Service provider · Schedule C, plan year 2024
Bonadio & Co., LLP
Most often reported for accounting and auditing
Form 5500 information is as filed by the plan administrator with the Department of Labor and may be amended. Figures reflect the plan year shown, not current balances. Schedule C lists only providers a plan paid $5,000 or more, and is filed only by plans with 100 or more participants.
For plan year 2024, 90 retirement plans with 100 or more participants reported paying Bonadio & Co., LLP $5,000 or more. Those plans cover 232,484 participant records, and the service most often reported is accounting and auditing.
Reported compensation from those plans, direct and indirect, totalled $1.9M. Per plan, the median was $18.93 per participant, with the middle half of plans between $8.55 and $39.74. These are amounts plans reported paying this organisation, not a price list: they depend on which services each plan buys and on how much is paid through fund expenses instead.
Its client plans are most numerous in New York (76), Connecticut (4) and Pennsylvania (2).
In 2009 it appeared on 21 such filings; in 2024, 90. Yearly counts include every filing that names it, so they can run slightly above the number of plans with pages here, and name or EIN changes after mergers can break the series.
Reported compensation per plan
| Across this provider's plans | 25th percentile | Median | 75th percentile |
|---|---|---|---|
| Compensation per participant | $8.55 | $18.93 | $39.74 |
| Compensation as a share of plan net assets | 0.01% | 0.02% | 0.06% |
What each plan reported paying this organisation, not the plan's total cost. For reference, the median US defined contribution plan reported $123 per participant to all Schedule C providers combined.
Plans served by year
Matched by employer identification number. A merger or a change of filing entity starts a new series, so a drop to zero is not a loss of clients by itself.
By state
By plan size
Services reported
Largest plans naming this provider
| Plan | Sponsor | State | Participants | Net assets | Reported to this provider |
|---|---|---|---|---|---|
| University of Rochester Retirement Program | University of Rochester | NY | 47,731 | $8.00B | $50K |
| Cornell University Retirement Plan for the Employees of the Endowed Colleges at Ithaca | Cornell University | NY | 27,192 | $3.02B | $34K |
| Cornell University Tax-Deferred Annuity Plan | Cornell University | NY | 18,312 | $2.43B | $34K |
| Avangrid 401(k) Plan | Avangrid Management Company, LLC | CT | 10,256 | $2.56B | $34K |
| Service Employees Pension Fund of Upstate NY Upstate New York | Service Employees Pension Fund of Upstate NY | NY | 9,408 | $230M | $31K |
| CMP Pension Plan | Central Maine Power Company | CT | 8,230 | $1.58B | $25K |
| Kering Americas, Inc. Retirement and Savings Plan | Kering Americas, Inc. | NJ | 7,406 | $345M | $19K |
| Constellation Brands, Inc. 401(k) and Profit Sharing Plan | Constellation Brands, Inc. | NY | 5,881 | $1.10B | $20K |
| Brotherhood of Locomotive Engineers 401(k) Savings Employees of CSX Transportation Inc. | General Committee of Adjustment for the Lines, Csx-Western Lines, Csx- | NY | 5,767 | $903M | $27K |
| Post Acute Partners Retirement Plan | Post Acute Partners, LLC | NY | 5,162 | $63.1M | $6,775 |
| IBEW Local 1249 Pension Plan | IBEW Local 1249 Pension Fund Board of Trustees | NY | 5,077 | $664M | $40K |
| IBEW Local 1249 Annuity Fund | IBEW Local 1249 Annuity Fund | NY | 3,697 | $38.8M | $29K |
| Bac Local 3 NY Individual Account Retirement Fund | Board of Trustees Bac Local 3 NY Individual Account Retirement Fund | NY | 3,512 | $98.4M | $26K |
| National Fuel Gas Company Retirement Plan | National Fuel Gas Company | NY | 3,082 | $854M | $23K |
| Pinnacle Employee Services, LLC 401(k) and Profit Sharing Plan | Pinnacle Employee Services, LLC | NY | 2,692 | $34.9M | $22K |
| Colgate University Defined Contribution Retirement | Colgate University | NY | 2,624 | $568M | $13K |
| Computer Task Group, Inc. 401(k) Retirement Plan | Computer Task Group, Inc. | NY | 2,577 | $185M | $20K |
| Columbus McKinnon Corporation Thrift 401(k) Plan | Columbus McKinnon Corporation | NY | 2,534 | $238M | $23K |
| Aspire Employees' Retirement Plan | Aspire of Western New York, Inc. | NY | 2,363 | $38.2M | $18K |
| Carestream Health, Inc. Retirement Savings Plan | Carestream Health, Inc. Retirement Savin | NY | 2,223 | $406M | $17K |
| IBEW Local 43 & Electrical Contractors Pension Fund | IBEW Local 43 & Electrical Contractors Pension Fund | NY | 1,953 | $271M | $46K |
| IBEW Local 43 and Electrical Contractors Annuity F | Board of Trustees IBEW Local 43 and Electrical Contractors | NY | 1,893 | $248M | $34K |
| Iron Workers Local 17 Pension Fund | Iron Workers Local 17 Pension Fund | MI | 1,874 | $163M | $24K |
| Hamilton College 403(b) Retirement Plan | Hamilton College | NY | 1,871 | $352M | $15K |
| Rochester Laborers Pension Fund | Rochester Laborers Pension Fund | NY | 1,846 | $208M | $27K |
| St. John Fisher University Retirement Plan | St. John Fisher University | NY | 1,828 | $198M | $34K |
| IBEW Local No. 86 Pension Fund | IBEW Local No. 86 Pension Fund Board of Trustees | NY | 1,748 | $285M | $59K |
| Rochester Laborers Annuity Fund | Board of Trustees Rochester Laborers Annuity Fund | NY | 1,742 | $73.8M | $20K |
| Capital District Physicians' Health Plan, Inc. 401(k) Profit Sharing Plan | Capital District Physicians Health Plan, Inc. | NY | 1,732 | $267M | $8,500 |
| Iron Workers Local 17 Annuity Fund | Board of Trustees of Iron Workers Local 17 Annuity Fund | MI | 1,588 | $100M | $15K |
| U.A. Local 13 Annuity Fund | U.A. Local 13 Annuity Fund | NY | 1,565 | $201M | $27K |
| IBEW Local No. 86 Annuity Fund | Joint Annuity Committee IBEW Local NO.86 Annuity Fund | NY | 1,521 | $242M | $34K |
| Utica University Defined Contribution Retirement Plan | Utica University | NY | 1,503 | $148M | $17K |
| Hobart and William Smith Colleges Retirement Plan | Hobart and William Smith Colleges | NY | 1,473 | $241M | $29K |
| U.A. Local 13 Pension Fund | United Associated Pension Fund Local 13 | NY | 1,417 | $373M | $59K |
| Canisius University Retirement Plan for Faculty and Staff | Canisius University | NY | 1,402 | $249M | $10K |
| Alfred University Retirement Plan | Alfred University | NY | 1,294 | $151M | $19K |
| Laborers Local 785 Pension Plan | Board of Trustees of Laborers 785 Pension Plan | NY | 1,243 | $118M | $42K |
| Nazareth University Defined Contribution Retirement Plan | Nazareth University | NY | 1,124 | $163M | $12K |
| G&C Foods/palmer Food Service - 401(k) Retirement Plan | Palmer Fish Company, Inc. | NY | 1,069 | $40.9M | $12K |
Questions and answers
How many plans does Bonadio & Co., LLP serve?
90 plans with 100 or more participants named it on Schedule C for plan year 2024. Plans that paid it under $5,000, small plans that file Form 5500-SF, and plans whose filings spell its name without an EIN under a different form are not counted.
What do plans pay Bonadio & Co., LLP?
The median plan reported $18.93 per participant in direct and indirect compensation (90 plans reporting an amount), or 0.02% of plan net assets. Eligible indirect compensation disclosed to the plan by formula is not reported as a dollar amount, so many filings understate what a provider receives.
What services are reported?
The service codes most often attached to it are Accounting (including auditing) (84 plans), Investment advisory (plan) (1 plans), Recordkeeping and information management (1 plans) and Consulting (pension) (1 plans).
Where does this come from?
Schedule C of Form 5500, Part I line 2, from the EBSA research files with filings received through 24 Aug 2026. Individuals named on Schedule C are excluded from this site.
Provenance
Source: U.S. Department of Labor, Employee Benefits Security Administration, Form 5500 research files, Schedule C Part I line 2, public domain, with filings received through 24 Aug 2026. Rows are grouped by the provider's EIN as entered by each plan; rows without an EIN join the EIN most often filed under the same name. Providers named on fewer than 25 plans have no page. See the methodology and corrections.