plan_year,partial_year,cut,group,n_filings_with_fee,median_fee_usd,p25_fee_usd,p75_fee_usd 2021,no,participants,100-249,1300,10500,8100,14100 2021,no,participants,1000-2499,994,15226,11300,21418 2021,no,participants,250-499,1070,11300,8626,15000 2021,no,participants,2500-4999,520,18794,13610,26538 2021,no,participants,500-999,895,13000,9702,17500 2021,no,participants,5000+,793,26200,18000,40105 2021,no,participants,<100,10,9200,7850,12000 2021,no,assets,$100m-$500m,1306,16816,12285,23625 2021,no,assets,$25m-$100m,1656,12998,9780,17302 2021,no,assets,$500m+,723,27611,19711,43822 2021,no,assets,$5m-$25m,1452,10496,8050,13690 2021,no,assets,<$5m,444,10846,7954,15710 2021,no,audit_type,ERISA 103(a)(3)(C),5037,13200,9500,19000 2021,no,audit_type,Full scope,545,22500,14815,40000 2021,no,state,AK,11,26662,16118,37975 2021,no,state,AL,46,13203,9500,17677 2021,no,state,AR,33,15000,12000,20925 2021,no,state,AZ,62,12528,10260,18000 2021,no,state,CA,588,13750,10000,20088 2021,no,state,CO,77,13928,9962,20000 2021,no,state,CT,107,16560,11058,28030 2021,no,state,DC,37,20800,15000,30675 2021,no,state,DE,26,13862,9916,22547 2021,no,state,FL,217,14250,9800,24194 2021,no,state,GA,134,15820,11625,20500 2021,no,state,HI,26,14565,13022,18655 2021,no,state,IA,67,10447,8225,16639 2021,no,state,ID,18,9469,8000,13754 2021,no,state,IL,329,15000,10400,21864 2021,no,state,IN,96,14048,10500,18138 2021,no,state,KS,58,10721,8050,15550 2021,no,state,KY,64,11055,9075,14558 2021,no,state,LA,46,11610,9561,13938 2021,no,state,MA,263,13775,10326,17872 2021,no,state,MD,106,14500,12000,19375 2021,no,state,ME,23,11690,10612,14470 2021,no,state,MI,227,12863,9806,17844 2021,no,state,MN,148,13096,9175,20512 2021,no,state,MO,106,12084,9406,16606 2021,no,state,MS,23,11700,8450,17465 2021,no,state,MT,6,12180,10519,12285 2021,no,state,NC,87,13128,8254,19550 2021,no,state,ND,16,9575,8299,12515 2021,no,state,NE,38,12542,9825,15688 2021,no,state,NH,34,9760,8075,13768 2021,no,state,NJ,200,16670,9569,25368 2021,no,state,NM,29,13500,11214,19418 2021,no,state,NV,30,19875,13548,34500 2021,no,state,NY,440,15400,10044,25344 2021,no,state,OH,267,11898,9325,17090 2021,no,state,OK,40,10000,8700,12942 2021,no,state,OR,78,14625,9622,19022 2021,no,state,PA,278,15000,10000,21305 2021,no,state,PR,2,57484,35492,79476 2021,no,state,RI,31,12500,9625,17650 2021,no,state,SC,43,13250,9475,17564 2021,no,state,SD,15,10757,8737,12539 2021,no,state,TN,101,11411,8500,16767 2021,no,state,TX,390,15184,10858,23433 2021,no,state,UT,41,16081,9300,21650 2021,no,state,VA,140,14500,10073,23400 2021,no,state,VT,11,9300,8000,10800 2021,no,state,WA,115,15439,11430,21164 2021,no,state,WI,188,10708,8077,15019 2021,no,state,WV,11,11250,7850,13578 2021,no,state,WY,2,15100,14400,15800 2021,no,first_time,First-time audit,4,10047,7829,14250 2021,no,first_time,Recurring audit,8,22000,19139,22924 2022,no,participants,100-249,1153,11000,8471,14500 2022,no,participants,1000-2499,999,16012,12000,22566 2022,no,participants,250-499,987,12480,9292,16462 2022,no,participants,2500-4999,533,20400,15000,28000 2022,no,participants,500-999,897,14000,10500,19000 2022,no,participants,5000+,820,27150,17977,42000 2022,no,participants,<100,19,11500,8600,17298 2022,no,assets,$100m-$500m,1209,18800,13910,26250 2022,no,assets,$25m-$100m,1650,14174,10600,19182 2022,no,assets,$500m+,627,29500,20600,49334 2022,no,assets,$5m-$25m,1442,11500,8691,15000 2022,no,assets,<$5m,479,10600,8162,15484 2022,no,audit_type,ERISA 103(a)(3)(C),4904,14200,10100,20500 2022,no,audit_type,Full scope,504,26300,15646,45000 2022,no,state,AK,10,27088,17164,50475 2022,no,state,AL,39,11000,9045,16460 2022,no,state,AR,31,16000,11750,22844 2022,no,state,AZ,57,13999,10500,21000 2022,no,state,CA,588,14775,10400,22281 2022,no,state,CO,68,15334,11000,22188 2022,no,state,CT,99,16050,11062,29456 2022,no,state,DC,36,21250,15344,33000 2022,no,state,DE,22,12939,9689,19658 2022,no,state,FL,189,17000,10500,25153 2022,no,state,GA,155,16800,12009,23276 2022,no,state,HI,27,16000,13379,22476 2022,no,state,IA,59,10800,9000,15232 2022,no,state,ID,16,12150,10092,16975 2022,no,state,IL,320,15310,10708,23738 2022,no,state,IN,101,14500,9535,18035 2022,no,state,KS,52,11525,8869,19003 2022,no,state,KY,57,11000,9000,17250 2022,no,state,LA,42,11775,9100,16740 2022,no,state,MA,257,15500,10795,22050 2022,no,state,MD,120,14088,10052,19289 2022,no,state,ME,27,12400,9570,14302 2022,no,state,MI,231,14000,9950,21968 2022,no,state,MN,135,13900,9740,20125 2022,no,state,MO,113,13500,9995,17509 2022,no,state,MS,22,9875,8312,18000 2022,no,state,MT,3,13335,13335,16642 2022,no,state,NC,84,12840,9575,20481 2022,no,state,ND,13,10530,9000,18825 2022,no,state,NE,35,16500,10775,24000 2022,no,state,NH,32,10925,8465,15125 2022,no,state,NJ,200,18778,11638,26438 2022,no,state,NM,22,17345,14725,24156 2022,no,state,NV,27,20250,13450,43138 2022,no,state,NY,443,16560,11615,25705 2022,no,state,OH,257,12750,9850,17790 2022,no,state,OK,42,12640,10312,15875 2022,no,state,OR,71,16225,11000,19375 2022,no,state,PA,267,15170,10500,22008 2022,no,state,PR,3,34000,23280,42322 2022,no,state,RI,31,13390,9950,18294 2022,no,state,SC,39,13020,10894,16425 2022,no,state,SD,11,12250,9674,15407 2022,no,state,TN,98,13634,9500,20225 2022,no,state,TX,375,16050,11315,25000 2022,no,state,UT,41,15746,9700,23700 2022,no,state,VA,143,14700,11000,23362 2022,no,state,VI,1,14950,14950,14950 2022,no,state,VT,16,9650,8250,12750 2022,no,state,WA,105,17169,13400,21700 2022,no,state,WI,162,12922,9631,15907 2022,no,state,WV,8,10112,7750,12312 2022,no,first_time,First-time audit,87,15274,10700,19535 2022,no,first_time,Recurring audit,5306,14850,10352,22051 2023,no,participants,100-249,2042,11750,8124,16005 2023,no,participants,1000-2499,1350,17973,12709,26019 2023,no,participants,250-499,1499,13500,9437,18000 2023,no,participants,2500-4999,678,23884,16138,33487 2023,no,participants,500-999,1231,15500,10670,22000 2023,no,participants,5000+,953,30668,20000,48822 2023,no,participants,<100,29,9300,3740,13000 2023,no,assets,$100m-$500m,1734,19763,14552,29041 2023,no,assets,$25m-$100m,2378,15000,10560,20600 2023,no,assets,$500m+,919,32015,21908,49764 2023,no,assets,$5m-$25m,2151,11749,8138,16101 2023,no,assets,<$5m,597,12000,7500,18454 2023,no,audit_type,ERISA 103(a)(3)(C),7166,15158,10176,22770 2023,no,audit_type,Full scope,616,25939,15418,49000 2023,no,state,AK,17,25590,20117,39900 2023,no,state,AL,66,12812,9625,20438 2023,no,state,AR,44,16004,13656,24678 2023,no,state,AZ,77,15900,8750,24150 2023,no,state,CA,846,15008,10500,23279 2023,no,state,CO,126,17500,12012,27738 2023,no,state,CT,148,15750,11538,26750 2023,no,state,DC,55,17000,10750,31910 2023,no,state,DE,27,16400,11339,35673 2023,no,state,FL,294,16000,10069,26288 2023,no,state,GA,225,16600,13000,23250 2023,no,state,HI,36,15144,8234,18822 2023,no,state,IA,89,13125,9600,18942 2023,no,state,ID,29,14900,11500,17872 2023,no,state,IL,412,17328,11350,24758 2023,no,state,IN,151,15680,10050,23175 2023,no,state,KS,69,13365,9550,20213 2023,no,state,KY,79,12237,9050,17405 2023,no,state,LA,84,13394,9712,19462 2023,no,state,MA,347,16270,10526,24575 2023,no,state,MD,164,16775,11259,23025 2023,no,state,ME,23,13700,10375,16508 2023,no,state,MI,275,15521,10000,21478 2023,no,state,MN,186,15000,10292,22212 2023,no,state,MO,159,15188,10625,20707 2023,no,state,MS,29,12500,9500,23000 2023,no,state,MT,19,11000,3702,17936 2023,no,state,NC,153,15600,10000,22898 2023,no,state,ND,17,10700,8700,15500 2023,no,state,NE,63,13200,9875,19325 2023,no,state,NH,51,11660,8325,16212 2023,no,state,NJ,294,18007,11200,29900 2023,no,state,NM,27,17816,12755,22243 2023,no,state,NV,40,17850,10495,32750 2023,no,state,NY,589,17500,10500,29500 2023,no,state,OH,361,14070,10250,19533 2023,no,state,OK,65,14500,10179,18900 2023,no,state,OR,92,17032,13712,20670 2023,no,state,PA,401,15500,10500,24000 2023,no,state,PR,4,24576,8846,40481 2023,no,state,RI,42,15475,12191,21516 2023,no,state,SC,56,14850,9488,19500 2023,no,state,SD,19,12248,9942,14153 2023,no,state,TN,140,15000,9728,21536 2023,no,state,TX,548,17096,12000,27028 2023,no,state,UT,63,14000,9578,22392 2023,no,state,VA,220,17004,11538,27912 2023,no,state,VT,21,10300,8000,12000 2023,no,state,WA,167,17400,10750,24725 2023,no,state,WI,242,12500,9380,17608 2023,no,state,WV,19,13000,10500,18448 2023,no,state,WY,4,11320,7985,12125 2023,no,first_time,First-time audit,128,15702,8504,29625 2023,no,first_time,Recurring audit,7639,15600,10500,24150 2024,no,participants,100-249,2066,12600,8500,17160 2024,no,participants,1000-2499,1418,19057,14000,27881 2024,no,participants,250-499,1578,14188,10000,19537 2024,no,participants,2500-4999,737,24517,17000,34440 2024,no,participants,500-999,1330,16288,11138,22775 2024,no,participants,5000+,1011,31683,21000,51904 2024,no,participants,<100,26,13275,6036,18610 2024,no,assets,$100m-$500m,1901,20671,15000,29843 2024,no,assets,$25m-$100m,2545,15325,10800,21000 2024,no,assets,$500m+,1058,32155,22000,53000 2024,no,assets,$5m-$25m,2123,12600,8800,17500 2024,no,assets,<$5m,538,13212,7713,20169 2024,no,audit_type,ERISA 103(a)(3)(C),7530,16200,11000,24234 2024,no,audit_type,Full scope,636,29450,16999,48581 2024,no,state,AK,19,25668,20268,34275 2024,no,state,AL,64,15047,9188,25050 2024,no,state,AR,39,17444,13742,25767 2024,no,state,AZ,89,14416,10000,23320 2024,no,state,CA,859,15966,10750,23091 2024,no,state,CO,113,17500,13000,26250 2024,no,state,CT,151,18800,13412,30950 2024,no,state,DC,58,22600,12337,32975 2024,no,state,DE,29,18900,14249,32800 2024,no,state,FL,316,15746,10724,27572 2024,no,state,GA,231,17000,12000,24684 2024,no,state,HI,36,16123,13193,22548 2024,no,state,IA,87,15085,10075,23500 2024,no,state,ID,33,14145,10100,22000 2024,no,state,IL,450,17500,11150,26867 2024,no,state,IN,144,17010,11500,24374 2024,no,state,KS,79,13400,10125,19582 2024,no,state,KY,87,14500,10600,21906 2024,no,state,LA,85,13500,10500,22000 2024,no,state,MA,356,17500,11434,28476 2024,no,state,MD,183,15500,10400,22750 2024,no,state,ME,29,14283,10000,17870 2024,no,state,MI,292,16409,11431,23356 2024,no,state,MN,215,14900,11242,23900 2024,no,state,MO,166,15946,11294,25378 2024,no,state,MS,24,11038,8671,26958 2024,no,state,MT,16,13000,5149,17644 2024,no,state,NC,157,15500,10150,27000 2024,no,state,ND,22,11100,8062,19592 2024,no,state,NE,68,16350,11375,25000 2024,no,state,NH,48,12500,8000,17062 2024,no,state,NJ,326,20000,13000,31979 2024,no,state,NM,29,16826,13960,20987 2024,no,state,NV,41,17993,12000,27000 2024,no,state,NY,667,18630,12376,30527 2024,no,state,OH,366,16000,11312,21938 2024,no,state,OK,64,16150,12532,21500 2024,no,state,OR,109,16996,12500,21952 2024,no,state,PA,421,16300,10500,25000 2024,no,state,PR,6,21082,5828,30850 2024,no,state,RI,40,17362,14381,31772 2024,no,state,SC,69,18500,11340,24675 2024,no,state,SD,20,13936,11230,17188 2024,no,state,TN,129,15500,10000,22000 2024,no,state,TX,575,18721,12672,29450 2024,no,state,UT,61,16000,9685,25512 2024,no,state,VA,232,17235,12245,27632 2024,no,state,VT,22,11500,8450,15730 2024,no,state,WA,164,20007,14501,24024 2024,no,state,WI,250,13490,10010,17983 2024,no,state,WV,19,16000,11250,19725 2024,no,state,WY,1,60,60,60 2024,no,first_time,First-time audit,142,17936,11860,30750 2024,no,first_time,Recurring audit,7986,16695,11200,25396 2025,yes,participants,100-249,722,12650,8749,17381 2025,yes,participants,1000-2499,380,19000,13996,26084 2025,yes,participants,250-499,514,13500,9142,18199 2025,yes,participants,2500-4999,181,25725,17540,38010 2025,yes,participants,500-999,374,15500,11234,19945 2025,yes,participants,5000+,254,35629,23641,61000 2025,yes,participants,<100,11,15025,3080,16569 2025,yes,assets,$100m-$500m,558,19582,14825,26908 2025,yes,assets,$25m-$100m,792,14500,9852,18900 2025,yes,assets,$500m+,283,38325,24950,62152 2025,yes,assets,$5m-$25m,627,12300,8582,16500 2025,yes,assets,<$5m,176,13930,7956,21015 2025,yes,audit_type,ERISA 103(a)(3)(C),2224,15078,10250,21090 2025,yes,audit_type,Full scope,212,37852,23400,61071 2025,yes,state,AK,5,26212,25000,27248 2025,yes,state,AL,12,15424,9973,26312 2025,yes,state,AR,13,18903,17298,19425 2025,yes,state,AZ,33,12900,7500,22050 2025,yes,state,CA,266,16124,11500,21814 2025,yes,state,CO,32,18524,12926,22989 2025,yes,state,CT,45,16275,13250,24000 2025,yes,state,DC,19,12532,9708,29718 2025,yes,state,DE,7,38925,13660,42110 2025,yes,state,FL,95,13300,8311,21464 2025,yes,state,GA,69,17000,13852,22000 2025,yes,state,HI,6,18034,14586,23429 2025,yes,state,IA,28,14316,9834,18173 2025,yes,state,ID,17,14000,10300,18059 2025,yes,state,IL,150,14274,10008,23282 2025,yes,state,IN,57,15000,8976,26717 2025,yes,state,KS,27,16750,11050,22103 2025,yes,state,KY,24,14184,10788,19655 2025,yes,state,LA,24,13145,11000,15862 2025,yes,state,MA,109,15600,11000,22575 2025,yes,state,MD,46,13225,9839,19875 2025,yes,state,ME,16,14325,4250,15574 2025,yes,state,MI,75,15959,8925,20125 2025,yes,state,MN,68,15694,12116,29251 2025,yes,state,MO,48,15858,10921,25839 2025,yes,state,MS,10,14209,9541,35594 2025,yes,state,MT,2,9718,7078,12359 2025,yes,state,NC,38,15750,12080,31534 2025,yes,state,ND,8,15960,10861,29314 2025,yes,state,NE,19,19750,9009,32937 2025,yes,state,NH,18,14580,9850,17792 2025,yes,state,NJ,68,18760,12600,30184 2025,yes,state,NM,7,16682,14276,20144 2025,yes,state,NV,18,15500,11750,25825 2025,yes,state,NY,182,15295,10000,22583 2025,yes,state,OH,107,16000,11346,21200 2025,yes,state,OK,24,14475,12238,19144 2025,yes,state,OR,24,17955,7989,21319 2025,yes,state,PA,94,16193,10312,24781 2025,yes,state,PR,2,50406,47078,53735 2025,yes,state,RI,11,16670,15625,27226 2025,yes,state,SC,22,14500,9391,21812 2025,yes,state,SD,9,16169,13500,17325 2025,yes,state,TN,35,16619,11250,23950 2025,yes,state,TX,194,18950,12700,31328 2025,yes,state,UT,25,15000,9123,25500 2025,yes,state,VA,76,16725,13675,29274 2025,yes,state,VT,11,12825,11219,16402 2025,yes,state,WA,54,18884,15056,25931 2025,yes,state,WI,83,13167,10548,19275 2025,yes,state,WV,2,15562,13106,18019 2025,yes,first_time,First-time audit,18,21250,13875,37986 2025,yes,first_time,Recurring audit,2409,15750,10650,23258