Rankings · preparers

Who signs the returns.

Every Form 990 names the accounting firm that prepared it. Aggregated across the corpus, those signatures reveal a professional-services network few outside the industry ever see — a handful of specialist firms that file for dozens of clubs each, and a long tail of local CPAs.

Firms
1,478
Clubs covered
1,934
Filings
7,323

Preparer names are parsed from each return’s XML (ProPublica’s summary data omits them), so coverage grows as filings are processed. Figures below reflect the 1,934 clubs whose returns have been read so far.

The specialist firms

preparers by number of clubs served

A small number of accounting firms have built a genuine private-club practice, preparing returns for many clubs at once. Ranked by the count of distinct clubs whose most recent 990 names the firm.

Specialists and the long tail

how club work is distributed across firms
Serve one club
1,056
local / single-client CPAs
Serve 2–4 clubs
134
regional practices
Serve 5 or more
35
club specialists

The market is concentrated at the top and thin at the bottom: the ten largest firms account for 20% of all clubs covered, while most firms appear for just a single club. A club specialist that files for dozens of clubs holds unusual visibility into the sector’s finances.

By clubs served

top 100 of 1,478
Sort by
RankFirmBaseClubs Revenue represented
01Condon O'Meara Mcginty & Donnelly LLP
21 states · through FY2024
NY191$2.1B
02Rsm US LLP
8 states · through FY2023
FL54$806.6M
03Pbmares LLP
6 states · through FY2024
VA25$384.3M
04Philiprae & Associates CPAS
single state · through FY2023
IL20$153.5M
05Pkf O'Connor Davies Advisory LLC
8 states · through FY2023
MA20$106.4M
06Ppco Advisors LLC
single state · through FY2023
CA19$258.6M
07Hutchinson And Bloodgood LLP
single state · through FY2024
CA17$237.3M
08Uhy Advisors Great Lakes Inc
2 states · through FY2024
MI17$118.7M
09Egan CPAS LP
2 states · through FY2024
CA16$223.9M
10Selden Fox Ltd
single state · through FY2023
IL14$175.1M
11Wipfli LLP
5 states · through FY2023
WI11$56.2M
12Cliftonlarsonallen LLP
7 states · through FY2024
MA11$53.3M
13Baker Tilly Advisory Group LP
7 states · through FY2024
MI10$59.5M
14Clark Schaefer Hackett & CO
single state · through FY2023
OH9$67.3M
15Eide Bailly LLP
5 states · through FY2024
AZ8$89.9M
16Coachella Valley Accounting & Auditing
single state · through FY2024
CA8$81.3M
17Forvis Mazars LLP
3 states · through FY2023
NC8$79.3M
18Reilly Penner & Benton LLP
single state · through FY2023
WI8$41.9M
19Cherry Bekaert Advisory LLC
3 states · through FY2023
KY7$62.5M
20Dana F Cole & Company LLP
single state · through FY2023
NE7$12.1M
21H And R Block
5 states · through FY2024
AR7$2.3M
22Uhy Advisors Midwest Inc
single state · through FY2023
KS6$67.1M
23Rubinbrown LLP
2 states · through FY2024
MO6$63.7M
24Tremper & CO LLP
single state · through FY2024
WA6$58.6M
25Carr Riggs & Ingram LLC
4 states · through FY2023
FL6$57.3M
26Brock And Company CPAS PC
single state · through FY2023
CO6$55.1M
27Phillips Feldman Group
single state · through FY2023
FL6$42.6M
28Baker Tilly US LLP
4 states · through FY2023
MN6$31.2M
29Ata PLLC
2 states · through FY2024
TN6$11.6M
30Bdo USA
3 states · through FY2023
TX5$93.3M
31Hoffman Stewart & Schmidt PC
single state · through FY2023
OR5$38.2M
32Vredeveld Haefner LLC
single state · through FY2023
MI5$34.9M
33Goldberg & Davis CPAS
2 states · through FY2023
SC5$33.4M
34Dean Dorton Allen Ford PLLC
2 states · through FY2024
KY5$24.1M
35Hacker Nelson & CO PC
single state · through FY2024
IA5$2.3M
36Pannell Kerr Forster Of Texas PC
single state · through FY2023
TX4$64.9M
37Ralston & Company PA CPA
single state · through FY2023
FL4$52.7M
38Rkl LLP
single state · through FY2023
PA4$33.4M
39Marcum LLP
4 states · through FY2023
CT4$30.6M
40Pkf O'Connor Davies LLP
2 states · through FY2024
CT4$29.1M
41Rd Hoag & Associates LLC
single state · through FY2023
PA4$21.1M
42Rea & Associates Inc
single state · through FY2023
OH4$20.5M
43Dgn LLC
single state · through FY2023
MI4$18.8M
44Honkamp Krueger & CO PC
single state · through FY2024
IA4$17.0M
45Watkins Ward And Stafford PLLC
single state · through FY2024
MS4$767K
46Lbmc PC
single state · through FY2023
TN3$59.6M
47Smith & Howard Advisory LLC
2 states · through FY2024
GA3$43.1M
48Brown Edwards & Company LLP
2 states · through FY2023
WV3$35.2M
49Bernard Robinson & Company LLP
single state · through FY2023
NC3$29.4M
50Gbq Partners LLC
single state · through FY2023
OH3$27.5M
51Marchetti & Weaver LLC
2 states · through FY2023
CO3$26.3M
52Bonadio & CO LLP
2 states · through FY2023
NY3$24.0M
53Hbme LLC
single state · through FY2023
UT3$21.8M
54Cahill & Associates An Accountancy Corp
single state · through FY2024
CA3$20.8M
55Blue & CO LLC
2 states · through FY2023
IN3$19.3M
56Johnson Stone & Pagano Ps
single state · through FY2024
WA3$19.1M
57Suplee Shea Cramer & Miller PA
single state · through FY2023
FL3$17.2M
58Freed Maxick CPAS PC
single state · through FY2024
NY3$15.4M
59Laskaris & Laskaris CPAS
single state · through FY2024
PA3$14.2M
60Bollus Lynch LLP
single state · through FY2023
MA3$12.8M
61Wegner CPAS LLP
2 states · through FY2024
WI3$12.4M
62Maloney Novotny LLC
single state · through FY2023
OH3$10.8M
63Hogan - Hansen PC
single state · through FY2023
IA3$9.9M
64Kelley Galloway Smith Goolsby PSC
2 states · through FY2023
OH3$9.9M
65Brady Martz & Associates PC
single state · through FY2023
ND3$9.0M
66Mahoney Ulbrich Christiansen & Russ PA
single state · through FY2023
MN3$8.7M
67Boyer & Ritter LLC
2 states · through FY2023
PA3$7.5M
68Pinion LLC
2 states · through FY2023
MT3$4.9M
69Thomas Speight & Noble Cpa'S
single state · through FY2023
AR3$1.9M
70Foster Lambert & Foard LLC
single state · through FY2024
TX3$836K
71Frazier & Deeter LLC
single state · through FY2023
GA2$59.1M
72Huselton Morgan & Maultsby PC
single state · through FY2023
TX2$48.2M
73Cohnreznick LLP
2 states · through FY2023
FL2$44.3M
74Cw Associates CPAS
single state · through FY2023
HI2$35.3M
75Adkf PC
single state · through FY2024
TX2$34.5M
76Earney & Company LLP
single state · through FY2023
NC2$33.9M
77Peters & Chandler PC
single state · through FY2023
OK2$31.8M
78Mengel Metzger Barr & CO LLP
single state · through FY2023
NY2$30.1M
79Beachfleischman PLLC
single state · through FY2023
AZ2$27.5M
80Pkf Jnd PC
single state · through FY2023
MA2$26.9M
81Cambaliza Mcgee LLP
single state · through FY2023
CA2$23.5M
82Lohman Company PLLC
single state · through FY2023
AZ2$22.8M
83Websterrogers LLP
single state · through FY2023
SC2$22.3M
84Reynolds Bone & Griesbeck Plc
single state · through FY2023
TN2$21.3M
85Pugh & Company PC
single state · through FY2024
TN2$19.5M
86Withumsmithbrownpc
2 states · through FY2023
CT2$17.5M
87Citrin Cooperman Advisors LLC
2 states · through FY2023
FL2$17.5M
88Foard And Company PA
single state · through FY2023
NC2$16.7M
89Keiter Stephens Hurst Gary & Shreaves
single state · through FY2023
VA2$15.8M
90Bsb Partners CPAS And Business Advisors
single state · through FY2023
OH2$15.8M
91Catanese Group PC
single state · through FY2023
PA2$15.6M
92Sabel & Oplinger CPA PC
single state · through FY2023
NY2$14.3M
93Dopkins & Company LLP
single state · through FY2023
NY2$14.0M
94Mcclintock Accountancy Corp
single state · through FY2023
NV2$14.0M
95Ksm Business Services Inc
single state · through FY2023
IN2$13.6M
96John Gerlach & Company LLC
single state · through FY2023
OH2$13.3M
97Daniells Phillips Vaughan & Bock
single state · through FY2024
CA2$13.1M
98Uhy Advisors Mi Inc
2 states · through FY2023
MD2$12.9M
99Goldshot Lamb & Hobbs Inc
single state · through FY2023
OH2$12.6M
100M Green And Company LLP
single state · through FY2023
CA2$11.9M

Where the filed clubs are

clubs with a named preparer, by state
WA41MT18ND18MN45WI33MI57OR15ID8SD19IA77IL113IN40OH73PA109NY118MA71VT9NH6ME12CA114NV5WY8NE36MO46KY42WV11VA51NJ64CT56RI9UT6CO20KS36AR37TN38NC70SC19DE4MD16AZ19NM11OK18LA30MS32AL26GA35FL92TX96AKHI5
Clubs covered
most
high
mid
low
fewest
none read yet
Where the name comes from

Every e-filed Form 990 carries a Paid Preparer block naming the firm that prepared it. We read that field straight from each return’s XML. A club that self-prepares, or whose return has not yet been read, simply does not appear.

How firms are counted

Firm names are matched case-insensitively after trimming whitespace; legal suffixes (LLP, CPAs) are kept because they are part of an accounting firm’s name. Each club is attributed to the firm on its most recent filing, so a club that changed accountants counts only once, for its current firm.

Revenue represented

The sum of each client club’s latest reported total revenue — a measure of the book of business a firm files for, not the firm’s own fees (which 990s do not disclose at this level). As filed; nothing imputed.

← All rankings
IRS FORM 990
PART VII · NAMED OFFICERS
PART IX · COMPENSATION
SCHEDULE · INITIATION FEES
PUBLIC RECORD
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