Form990


Department of the TreasuryInternal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
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OMB No. 1545-0047
2021
Open to Public Inspection
A For the 2021 calendar year, or tax year beginning 01-01-2022 , and ending 12-31-2022
BCheck if applicable:
CName of organization
CHAMBER BENEFIT ARRANGEMENT TRUST
 
 
Doing business as
 
 
Number and street (or P.O. box if mail is not delivered to street address)
388 S MAIN ST STE 205
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
AKRON, OH44311
D Employer identification number

82-5056803
E Telephone number

G Gross receipts $ 37,534,917
F Name and address of principal officer:
STEVE MILLARD
388 S MAIN ST STE 205
AKRON,OH44311
I
Tax-exempt status: ( 9 ) LeftBullet (insert no.) or
J
Website:MediumBullet
N/A
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
included?
If "No," attach a list. See instructions.
H(c)
Group exemption number MediumBullet  
K Form of organization:  
L Year of formation: 2018
M State of legal domicile: OH
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: THE ORGANIZATION IS A MULTIPLE EMPLOYER WELFARE ARRANGEMENT WHICH WAS ESTABLISHED TO PROVIDE SELF-FUNDED MEDICAL AND PRESCRIPTION DRUG BENEFITS FOR ITS MEMBERS.
2 Check this box MediumBullet
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 5
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 5
5 Total number of individuals employed in calendar year 2021 (Part V, line 2a) ...... 5 0
6 Total number of volunteers (estimate if necessary) ............. 6 0
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 7,105
b Net unrelated business taxable income from Form 990-T, Part I, line 11 ......... 7b 1,200
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 0 0
9 Program service revenue (Part VIII, line 2g) ......... 29,232,539 37,527,812
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 790 7,105
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 0 0
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12) 29,233,329 37,534,917
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 0 0
14 Benefits paid to or for members (Part IX, column (A), line 4)..... 25,605,796 33,284,783
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 0 0
16a Professional fundraising fees (Part IX, column (A), line 11e) ..... 0 0
b Total fundraising expenses (Part IX, column (D), line 25) MediumBullet0    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 3,625,150 4,226,232
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 29,230,946 37,511,015
19 Revenue less expenses. Subtract line 18 from line 12....... 2,383 23,902
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 10,624,602 11,230,971
21 Total liabilities (Part X, line 26)............. 9,944,185 10,526,652
22 Net assets or fund balances. Subtract line 21 from line 20..... 680,417 704,319
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
JumboBullet
Signature of officer Date
JumboBullet
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name MediumBullet

Firm's EIN MediumBullet
Firm's address MediumBullet



Phone no.
May the IRS discuss this return with the preparer shown above? (see instructions) ..........
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y Form 990 (2021)
Form 990 (2021)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III..............
1
Briefly describe the organization’s mission: THE ORGANIZATION IS A MULTIPLE EMPLOYER WELFARE ARRANGEMENT WHICH WAS ESTABLISHED TO PROVIDE SELF-FUNDED MEDICAL AND PRESCRIPTION DRUG BENEFITS FOR ITS MEMBERS.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? .....................
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program
services? ...........................
If "Yes," describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
THE CHAMBER BENEFIT ARRANGEMENT TRUST PROVIDES SELF-FUNDED HEALTH AND WELFARE BENEFITS TO PARTICIPATING EMPLOYERS AND THEIR ELIGIBLE EMPLOYEES, DEPENDENTS, AND SPOUSES. PARTICIPATING EMPLOYERS ARE REQUIRED TO BE MEMBERS IN GOOD STANDING OF THE GREATER AKRON CHAMBER OF COMMERCE OR AN AFFILIATED CHAMBER OF COMMERCE. EACH PARTICIPATING EMPLOYER SPONSORS ITS OWN BENEFIT PLAN.
4b (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
4c (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
4d Other program services (Describe in Schedule O.)
(Expenses $   including grants of $   ) (Revenue $   )
4e Total program service expensesMediumBullet  
Form 990 (2021)
Form 990 (2021)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule A.....................
1
 
No
2
Is the organization required to complete Schedule B, Schedule of Contributors? See instructions. ...
2
 
No
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I.............
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II.........
4
 
 
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Rev. Proc. 98-19? If "Yes," complete Schedule C, Part III..
5
 
No
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part IClick to see attachment
List of Attached Documents:
// Content
.........................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part IIClick to see attachment
List of Attached Documents:
// Content
....
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes,"
complete Schedule D, Part IIIClick to see attachment
List of Attached Documents:
// Content
..............
8
 
No
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IVClick to see attachment
List of Attached Documents:
// Content
..............
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi endowments? If "Yes," complete Schedule D, Part V......
10
 
No
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X, as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete
Schedule D, Part VI. Click to see attachment
List of Attached Documents:
// Content
...................
11a
 
No
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIClick to see attachment
List of Attached Documents:
// Content
.......
11b
 
No
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIIClick to see attachment
List of Attached Documents:
// Content
.......
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IXClick to see attachment
List of Attached Documents:
// Content
............
11d
Yes
 
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part XClick to see attachment
List of Attached Documents:
// Content
11e
Yes
 
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part XClick to see attachment
List of Attached Documents:
// Content
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete
Schedule D, Parts XI and XIIClick to see attachment
List of Attached Documents:
// Content
......................
12a
Yes
 
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment
List of Attached Documents:
// Content
12b
 
No
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States? .....
14a
 
No
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV.........
14b
 
No
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV.....
15
 
No
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...
16
 
No
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I. See instructions. ....
17
 
No
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............
18
 
No
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III...................
19
 
No
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....
20a
 
No
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?
20b
 
 
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II.....
21
 
No
Form 990 (2021)
Form 990 (2021)
Page 4
Part IV
Checklist of Required Schedules (continued)
Yes
No
22
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........
22
 
No
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5, about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J.......................
23
 
No
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a...............
24a
 
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
 
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds? ...............
24c
 
 
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
 
25a
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I ....
25a
 
 
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I.......................
25b
 
 
26
Did the organization report any amount on Part X, line 5 or 22 for receivables from or payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part II...........
26
 
No
27
Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) or family member of any of these persons?
If "Yes," complete
Schedule L, Part III.........................
27
 
No
28
Was the organization a party to a business transaction with one of the following parties (see the Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? If "Yes," complete Schedule L, Part IV......................
28a
 
No
b
A family member of any individual described in line 28a? If "Yes," complete Schedule L, Part IV.....
28b
 
No
c
A 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? If "Yes," complete Schedule L, Part IV.....................
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..
29
 
No
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M .................
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II........................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I............Click to see attachment
List of Attached Documents:
// Content
33
 
No
34
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1.........................Click to see attachment
List of Attached Documents:
// Content
34
Yes
 
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
 
No
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 ...
35b
 
 
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2.............
36
 
 
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VIClick to see attachment
List of Attached Documents:
// Content
37
 
No
38
Did the organization complete Schedule O and provide explanations on Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V...........
Yes
No
1a
Enter the number reported in box 3 of Form 1096. Enter -0- if not applicable ..
1a
0
b
Enter the number of Forms W-2G included on line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
 
 
Form 990 (2021)
Form 990 (2021)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance (continued)
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
0
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file. See instructions.
2b
 
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
Yes
 
b
If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...
3b
Yes
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? ..
4a
 
No
b
If "Yes," enter the name of the foreign country: MediumBullet
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? ...
6a
 
No
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? ......................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? ....................
7a
 
 
b
If "Yes," did the organization notify the donor of the value of the goods or services provided? .....
7b
 
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? .........................
7c
 
 
d
If "Yes," indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?
7e
 
 
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ..
7f
 
 
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? ......................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? ..........................
7h
 
 
8
Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? ........
8
 
 
9
Sponsoring organizations maintaining donor advised funds.
a
Did the sponsoring organization make any taxable distributions under section 4966?........
9a
 
 
b
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?...
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year.
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state? .........
Note. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
15
Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year? ....................
If "Yes," see the instructions and file Form 4720, Schedule N.
15
 
No
16
Is the organization an educational institution subject to the section 4968 excise tax on net investment income? ..
If "Yes," complete Form 4720, Schedule O.
16
 
No
17
Section 501(c)(21) organizations. Did the trust, any disqualified person, or mine operator engage in any activities that would result in the imposition of an excise tax under section 4951, 4952, or 4953? ..
If "Yes," complete Form 6069.
17
 
 
Form 990 (2021)
Form 990 (2021)
Page 6
Part VI
Governance, Management, and Disclosure. For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI..............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year
1a
5
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent
1b
5
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
 
No
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? .
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
Yes
 
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
Yes
 
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
 
No
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .......................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
 
No
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
 
 
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
Yes
 
b
Describe on Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe on Schedule O how this was done...................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
 
No
14
Did the organization have a written document retention and destruction policy? .........
14
 
No
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
 
No
b
Other officers or key employees of the organization ................
15b
 
No
If "Yes" to line 15a or 15b, describe the process on Schedule O. See instructions.
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
 
No
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
 
Section C. Disclosure
17
List the states with which a copy of this Form 990 is required to be filedMediumBullet
18
Section 6104 requires an organization to make its Form 1023 (1024 or 1024-A, if applicable), 990, and 990-T (section 501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, address, and telephone number of the person who possesses the organization's books and records:
MediumBulletSTEVE MILLARD PLAN ADMIN388 S MAIN ST STE 205   AKRON,OH44311 (330) 376-5550
Form 990 (2021)
Form 990 (2021)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line in this Part VII..............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See the instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (box 5 of Form W-2, Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the
organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

See the instructions for the order in which to list the persons above.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
Name and title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC) 		(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) STEVE MILLARD......................................................................
CHAIR/TRUSTEE
 1.00
.................
  		X           0 0 0
(2) JOHN KRAJEWSKI......................................................................
SECRETARY/TREASURER/TRUSTEE
 1.00
.................
  		X           0 0 0
(3) BARRY DUNAWAY......................................................................
TRUSTEE
 1.00
.................
  		X           0 0 0
(4) CAMI LERO......................................................................
TRUSTEE
 1.00
.................
  		X           0 0 0
(5) ZACHARY KOHL......................................................................
TRUSTEE
 1.00
.................
  		X           0 0 0
























Form 990 (2021)
Form 990 (2021)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC) 		(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;


























1b Sub-Total................MediumBullet
c Total from continuation sheets to Part VII, Section A....MediumBullet
d Total (add lines 1b and 1c)...........MediumBullet 0 0 0
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization MediumBullet0
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............
3
 
No
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such
individual...........................
4
 
No
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address 		(B)
Description of services 		(C)
Compensation
SUMMACARE

1200 E MARKET ST STE 400
AKRON,OH44305 		ADMINISTRATIVE SERVICES 3,679,295
CONSOLIPLEX AKRON LLC

9555 ROCKSIDE RD STE 300-C
CLEVELAND,OH44125 		MANAGEMENT SERVICES 374,912
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet2
Form 990 (2021)
Form 990 (2021)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII.............
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512 - 514
Contributions, Gifts, Grants, and OtherAmt Similar Amounts 1a Federated campaigns..1a  
b Membership dues..1b  
c Fundraising events..1c  
d Related organizations1d  
e Government grants (contributions)1e  
f All other contributions, gifts, grants, and similar amounts not included above1f  
g Noncash contributions included in lines 1a - 1f:$ 1g  
h Total. Add lines 1a-1f.......MediumBullet  
Program Service RevenueAmt Business Code
2a EMPLOYERS' CONTRIBUTIONS 525100 37,527,812 37,527,812    
b
c
d
e
f All other program service revenue.        
g Total. Add lines 2a–2f .....MediumBullet 37,527,812
OtherAmtRevenueAmt 3 Investment income (including dividends, interest, and othersimilar amounts) ......MediumBullet 7,105   7,105  
4 Income from investment of tax-exempt bond proceedsMediumBullet        
5 Royalties...........MediumBullet        
(ii) Personal (i) Real
6a Gross rents     6a
b Less: rental expenses     6b
c Rental income or (loss)     6c
d Net rental income or (loss).......MediumBullet        
(ii) Other (i) Securities
7a Gross amount from sales of assets other than inventory     7a
b Less: cost or other basis and sales expenses     7b
c Gain or (loss)     7c
d Net gain or (loss).........MediumBullet        
8a Gross income from fundraising events (not including $   of contributions reported on line 1c). See Part IV, line 18 ....
8a  
b Less: direct expenses ... 8b  
c Net income or (loss) from fundraising events..MediumBullet      
9a Gross income from gaming activities.
See Part IV, line 19 ...
9a  
b Less: direct expenses ... 9b  
c Net income or (loss) from gaming activities..MediumBullet        
10a Gross sales of inventory, less
returns and allowances ..
10a  
b Less: cost of goods sold .. 10b  
c Net income or (loss) from sales of inventory..MediumBullet        
Business Code Miscellaneous Revenue
11a            
b            
c            
d All other revenue ....        
e Total. Add lines 11a–11d ...... MediumBullet  
12 Total revenue. See instructions.....MediumBullet 37,534,917 37,527,812 7,105 0
Form 990 (2021)
Form 990 (2021)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX..............
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII. 		(A)
Total expenses 		(B)
Program service expenses 		(C)
Management and general expenses 		(D)
Fundraising
expenses
1 Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....    
2 Grants and other assistance to domestic individuals. See Part IV, line 22 ...........    
3 Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............    
4 Benefits paid to or for members ....... 33,284,783  
5 Compensation of current officers, directors, trustees, and key employees ...........        
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........        
7 Other salaries and wages........        
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....        
9 Other employee benefits .......        
10 Payroll taxes ...........        
11 Fees for services (non-employees):        
a Management ...... 4,184,878      
b Legal .........        
c Accounting ........... 36,188      
d Lobbying ...........        
e Professional fundraising services. See Part IV, line 17    
f Investment management fees ...... 997      
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)        
12 Advertising and promotion ....        
13 Office expenses .......        
14 Information technology ......        
15 Royalties ..        
16 Occupancy ...........        
17 Travel ............        
18 Payments of travel or entertainment expenses for any federal, state, or local public officials .        
19 Conferences, conventions, and meetings ....        
20 Interest ...........        
21 Payments to affiliates .......        
22 Depreciation, depletion, and amortization ..        
23 Insurance ... 4,169      
24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a
b
c
d
e All other expenses        
25 Total functional expenses. Add lines 1 through 24e 37,511,015      
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here MediumBullet if following SOP 98-2 (ASC 958-720).        
Form 990 (2021)
Form 990 (2021)
Page 11
Part X
Balance Sheet
Check if Schedule O contains a response or note to any line in this Part IX..............
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash–non-interest-bearing ........ 1,378,598 1 773,981
2 Savings and temporary cash investments ......... 477,668 2 477,950
3 Pledges and grants receivable, net ......   3  
4 Accounts receivable, net ............. 10 4 1,596
5 Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
  5  
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
  6  
7 Notes and loans receivable, net ...........   7  
8 Inventories for sale or use ............   8  
9 Prepaid expenses and deferred charges ...... 32,829 9 42,430
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a  
b Less: accumulated depreciation 10b     10c  
11 Investments—publicly traded securities .   11  
12 Investments—other securities. See Part IV, line 11 .....   12  
13 Investments—program-related. See Part IV, line 11 ..   13  
14 Intangible assets ...............   14  
15 Other assets. See Part IV, line 11 ........... 8,735,497 15 9,935,014
16 Total assets. Add lines 1 through 15 (must equal line 33)... 10,624,602 16 11,230,971
Liabilities 17 Accounts payable and accrued expenses ..... 19,652 17 28,015
18 Grants payable ...   18  
19 Deferred revenue .........   19  
20 Tax-exempt bond liabilities .........   20  
21 Escrow or custodial account liability. Complete Part IV of Schedule D   21  
22 Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
  22  
23 Secured mortgages and notes payable to unrelated third parties ..   23  
24 Unsecured notes and loans payable to unrelated third parties ..   24  
25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D 9,924,533 25 10,498,637
26 Total liabilities. Add lines 17 through 25.. 9,944,185 26 10,526,652
Net Assets or Fund Balance Organizations that follow FASB ASC 958, check here MediumBullet and complete lines 27, 28, 32, and 33.
27 Net assets without donor restrictions .......... 680,417 27 704,319
28 Net assets with donor restrictions ...........   28  
Organizations that do not follow FASB ASC 958, check here MediumBullet and complete lines 29 through 33.
29 Capital stock or trust principal, or current funds .....   29  
30 Paid-in or capital surplus, or land, building or equipment fund ...   30  
31 Retained earnings, endowment, accumulated income, or other funds   31  
32 Total net assets or fund balances ........... 680,417 32 704,319
33 Total liabilities and net assets/fund balances ........ 10,624,602 33 11,230,971
Form 990 (2021)
Form 990 (2021)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
37,534,917
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
37,511,015
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
23,902
4
Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) ..
4
680,417
5
Net unrealized gains (losses) on investments ...............
5
 
6
Donated services and use of facilities .................
6
 
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
0
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B))
10
704,319
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII.............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain on
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133?
3a
 
No
b
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.
3b
 
 
Form 990 (2021)
Form 990 (2021)
Additional Data


Software ID:  
Software Version:  
Form 990, Special Condition Description:
Special Condition Description
SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
SchDMd Bullet Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
SchDMd Bullet Attach to Form 990.
SchDMd Bullet Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2021
Open to Public Inspection
Name of the organization
CHAMBER BENEFIT ARRANGEMENT TRUST
 
Employer identification number

82-5056803
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year .........    
2 Aggregate value of contributions to (during year)    
3 Aggregate value of grants from (during year)    
4 Aggregate value at end of year ........    
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................
Part II
Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ...................... 2a  
b Total acreage restricted by conservation easements .................... 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after 7/25/06, and not on a historic structure listed in the National Register ... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year SchDMd Bullet  
4
Number of states where property subject to conservation easement is located SchDMd Bullet  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............
6
Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
SchDMd Bullet  
7
Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
SchDMd Bullet $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................
9
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:
(i)
Revenue included on Form 990, Part VIII, line 1 .........................SchDMd Bullet $  
(ii)
Assets included in Form 990, Part X ...............................SchDMd Bullet $  
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:
a
Revenue included on Form 990, Part VIII, line 1 ..........................SchDMd Bullet $  
b
Assets included in Form 990, Part X ...............................SchDMd Bullet $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) 2021

Schedule D (Form 990) 2021
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b If "Yes," explain the arrangement in Part XIII and complete the following table: Amount
c Beginning balance ............................. 1c  
d Additions during the year ............................ 1d  
e Distributions during the year .......................... 1e  
f Ending balance ................................ 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...
b
If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....
Part V
Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.
(a) Current year (b) Prior year (c) Two years back (d) Three years back (e) Four years back
1a Beginning of year balance ....          
b Contributions ...          
c Net investment earnings, gains, and losses          
d Grants or scholarships ...          
e Other expenditures for facilities
and programs ... 		         
f Administrative expenses ....          
g End of year balance ......          
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment SchDMd Bullet  
b
Permanent endowment SchDMd Bullet  
c
Term endowment SchDMd Bullet  
The percentages on lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) Unrelated organizations .................
3a(i)
 
 
(ii) Related organizations .................
3a(ii)
 
 
b
If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
Describe in Part XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis
(investment) 		(b) Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land .....      
b Buildings ....        
c Leasehold improvements        
d Equipment ....        
e Other .....        
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..SchDMdBullet 0
Schedule D (Form 990) 2021

Schedule D (Form 990) 2021
Page 3
Part VII
Investments - Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)		 (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1) Financial derivatives.........    
(2) Closely-held equity interests........    
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)Small Bullet  
Part VIII
Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)Small Bullet  
Part IX
Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description (b) Book value
(1)REINSURANCE RECEIVABLE 9,935,014
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........Small Bullet 9,935,014
Part X
Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
(1) Federal income taxes  
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)Small Bullet 10,498,637
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII
Schedule D (Form 990) 2021

Schedule D (Form 990) 2021
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total revenue, gains, and other support per audited financial statements ....... 1 37,534,917
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains (losses) on investments .... 2a  
b Donated services and use of facilities ......... 2b  
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ............ 2d  
e Add lines 2a through 2d ..................... 2e 0
3 Subtract line 2e from line 1.................. 3 37,534,917
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a  
b Other (Describe in Part XIII.) ........... 4b  
c Add lines 4a and 4b.................... 4c 0
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5 37,534,917
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total expenses and losses per audited financial statements ........... 1 37,511,015
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities ......... 2a  
b Prior year adjustments ............ 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIII.) ............ 2d  
e Add lines 2a through 2d.................... 2e 0
3 Subtract line 2e from line 1................... 3 37,511,015
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a  
b Other (Describe in Part XIII.) ............ 4b  
c Add lines 4a and 4b..................... 4c 0
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5 37,511,015
Part XIII
Supplemental Information
Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Return Reference Explanation
PART X, LINE 2: FIN 48/ASC 740 FOOTNOTE - THE TRUST'S MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE TRUST AND HAS CONCLUDED THAT, AS OF AUGUST 31, 2022 (THE YEAR-END OF THE ERISA WELFARE BENEFIT PLAN), THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE TRUST IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
PART XI AND XII - ADDITIONAL INFO.ABOUT FIN.STATEMENTS: AS FURTHER EXPLAINED IN SCHEDULE O, THE TRUST HAS AUDITED FINANCIAL STATEMENTS ISSUED UNDER GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) FOR THE WELFARE PLAN'S YEAR ENDED AUGUST 31. THE TRUST ALSO HAS AUDITED FINANCIAL STATEMENTS ISSUED ON THE BASIS OF INSURANCE STATUTORY ACCOUNTING FOR THE CALENDAR YEAR. THE INFORMATION PRESENTED IN PARTS XI AND XII IS AS IF THE TRUST HAD AUDITED GAAP FINANCIAL STATEMENTS FOR THE CALENDAR YEAR.
Schedule D (Form 990) 2021


Additional Data


Software ID:  
Software Version:  




SCHEDULE O
(Form 990)

Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet Attach to Form 990 or 990-EZ.
MediumBullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2021
Open to Public
Inspection
Name of the organization
CHAMBER BENEFIT ARRANGEMENT TRUST
 
Employer identification number

82-5056803
Return Reference Explanation
PART IV, LINE 12A - FINANCIAL STATEMENTS: THE TRUST HAS AUDITED FINANCIAL STATEMENTS UNDER GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP), BUT THE FINANCIAL STATEMENTS ARE PRESENTED ON THE BASIS OF THE ERISA WELFARE PLAN'S YEAR-END OF AUGUST 31, 2022. AN INSURANCE ENTITY LIKE THIS MULTIPLE EMPLOYER WELFARE ARRANGEMENT IS GENERALLY REQUIRED TO UTILIZE A CALENDAR YEAR FOR STATUTORY ACCOUNTING PURPOSES. THE TRUST HAS BOTH AN ERISA AND A STATUTORY AUDIT CONDUCTED ANNUALLY.
FORM 990, PART VI, SECTION A, LINE 6 MEMBERS OF THE ORGANIZATION - THE MEMBERS OF THE ORGANIZATION ARE THE PARTICIPATING EMPLOYERS IN THE MULTIPLE EMPLOYER WELFARE ARRANGEMENT.
FORM 990, PART VI, SECTION A, LINE 7A POWERS OF THE MEMBERS - THE MEMBERS, WHO ARE PARTICIPATING EMPLOYERS IN THE ARRANGEMENT, ELECT THE TRUSTEES IN ACCORDANCE WITH THE BYLAWS OF THE ARRANGEMENT. THE BOARD OF TRUSTEES GOVERNS THE ARRANGEMENT.
FORM 990, PART VI, SECTION B, LINE 11B REVIEW OF FORM 990 - THE OUTSIDE PUBLIC ACCOUNTING FIRM REVIEWS THE DRAFT FORM 990 PROVIDED BY THE PLAN MANAGER AND REPORTS TO THE ARRANGEMENT'S TRUSTEES. AFTER REVIEW AND APPROVAL BY THE TRUSTEES, FORM 990 IS SUBMITTED TO THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C MONITORING AND ENFORCEMENT OF CONFLICT POLICY - EACH TRUSTEE MUST REPORT WHETHER HE/SHE HAS ANY INTEREST IN ANY PARTY DOING BUSINESS WITH THE TRUST. THE TRUSTEE CODE OF CONDUCT IS SIGNED BY EACH TRUSTEE. THE CASH MANAGEMENT SYSTEM DOES NOT ALLOW ACH DISBURSEMENTS OF PLAN ASSETS TO TRUSTEES OR FIDUCIARIES.
FORM 990, PART VI, SECTION C, LINE 19 AVAILABILITY OF DOCUMENTS - THE TRUST'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST TO ANY PARTICIPATING EMPLOYER OR INDIVIDUAL PLAN PARTICIPANT. NOTICES ARE SENT TO INTERESTED PARTIES WHEN THE ANNUAL REPORTS ARE COMPLETE.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990) 2021


Additional Data


Software ID:  
Software Version:  
SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
MediumBulletComplete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
MediumBulletAttach to Form 990.
MediumBullet Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047
2021
Open to Public Inspection
Name of the organization
CHAMBER BENEFIT ARRANGEMENT TRUST
 
Employer identification number

82-5056803
Part I
Identification of Disregarded Entities. Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Total income


 		(e)
End-of-year assets


 		(f)
Direct controlling
entity










Part II
Identification of Related Tax-Exempt Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Exempt Code section


 		(e)
Public charity status
(if section 501(c)(3))

 		(f)
Direct controlling
entity

 		(g)
Section 512(b)(13) controlled entity?
Yes No
(1)GREATER AKRON CHAMBER OF COMMERCE
ONE CASCADE PLAZA 17TH FLOOR

AKRON,OH44308
34-1156576 		CHAMBER OF COMMERCE OH 501(C)(6) N/A N/A
 
No












For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2021
Schedule R (Form 990) 2021
Page 2
Part III
Identification of Related Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization



 		(b)
Primary activity




 		(c)
Legal
domicile
(state or foreign
country)


 		(d)
Direct controlling
entity



 		(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(f)
Share of total income




 		(g)
Share of end-of-year
assets



 		(h)
Disproprtionate allocations?




 		(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
 		(j)
General or
managing
partner?



 		(k)
Percentage
ownership
Yes No Yes No
(1) CARAVON GOLF COMPANY LTD

 
 
     
                 
(2) LEVEL BEST LLC

 
 
     
                 
(3) UPTOWN AUTO SERVICE LLP

 
 
     
                 
(4) ELC LLC

 
 
     
                 
(5) SCARBOROUGH CPA LLC DBA

 
 
     
                 
(6) SAYRE CONSTRUCTION LLC

 
 
     
                 
(7) RINE INSURANCE GROUP LLC

 
 
     
                 
(8) AUSTIN PRIMARY CARE LLC

 
 
     
                 
(9) G&B ANDERSON GARAGE LLC

 
 
     
                 
(10) BUSINESS EXCELLENCE LLC

 
 
     
                 
(11) R SHEA BREWING LLC

 
 
     
                 
(12) GRISI & BUDDE LLC

 
 
     
                 
(13) INFINITE AUTO GLASS LLC

 
 
     
                 
(14) CAKE ERIE LTD DBA NOTHIN

 
 
     
                 
(15) SWEET AND GREEKS LLC

 
 
     
                 
(16) STEVE JANSSEN LLC

 
 
     
                 
(17) RED STAR VET CLINIC LLC

 
 
     
                 
(18) J CRAFT CONSULTING LLC

 
 
     
                 
(19) NTRE TECH LLC

 
 
     
                 
(20) THE TOYS TIME FORGOT LLC

 
 
     
                 
(21) WLG INVESTMENTS LLC

 
 
     
                 
(22) ROB & REB MEDIA LLC

 
 
     
                 
(23) TK HOME INSPECTION LLC

 
 
     
                 
(24) CHUCK'S CUSTOM LLC

 
 
     
                 
(25) OROSZ EXCAVATING LLC

 
 
     
                 
(26) THE ELIJAH COMPANY LLC

 
 
     
                 
(27) TRISSEL ROLL OFF SVC LLC

 
 
     
                 
(28) JDH OFFICE LLC

 
 
     
                 
(29) 4450 BELDEN LLC

 
 
     
                 
(30) FALLS LASERWASH LLC

 
 
     
                 
(31) RATH OPTOMETRY LLC

 
 
     
                 
(32) LENUS PROPERTIES LLC

 
 
     
                 
(33) AES ACQUISITION LLC

 
 
     
                 
(34) ITR HOLDINGS LTD

 
 
     
                 
(35) MCMAHON MANAGEMENT LLC

 
 
     
                 
(36) BAGHDY MEDICAL LLC

 
 
     
                 
(37) PIER LON PARK LLC

 
 
     
                 
(38) LUCERTOLAS SALON LLC

 
 
     
                 
(39) BERTEROS SECOND WAVE LLC

 
 
     
                 
(40) LAURA THOMAS EA CPA LLC

 
 
     
                 
(41) SLICED LOAF LLC

 
 
     
                 
(42) RP INDUSTRIAL SALES LTD

 
 
     
                 
(43) SHINER HRC LLC

 
 
     
                 
(44) THE SOCIAL DEPT LLC

 
 
     
                 
(45) PRIME TIME LOGISTICS LLC

 
 
     
                 
(46) BALTZLY DENTAL LLC

 
 
     
                 
(47) NGC GROUP LLC

 
 
     
                 
(48) GANGLE CONSTRUCTION LLC

 
 
     
                 
(49) WADSWORTH TAVERN LLC

 
 
     
                 
(50) B FINANCIAL LLC

 
 
     
                 
(51) RAN INVESTORS LLC

 
 
     
                 
(52) LOLO SOCIAL LLC

 
 
     
                 
(53) COACHNET GLOBAL LLC

 
 
     
                 
(54) RIT SAFETY SOLUTIONS LLC

 
 
     
                 
(55) C&G SYSTEMS SERVICES LLC

 
 
     
                 
(56) LEEDY ECOMMERCE LLC

 
 
     
                 
(57) HAIR BY KERRY LLC

 
 
     
                 
(58) TOOLBOX TRADES LLC

 
 
     
                 
(59) A GENTLE FAREWELL LLC

 
 
     
                 
(60) AUTUMN LINE STUDIOS LLC

 
 
     
                 
(61) CHOICE AIRE LLC

 
 
     
                 
(62) PUERTO DESIGN LLC

 
 
     
                 
(63) MT CONTRACTING LLC

 
 
     
                 
(64) ZUBS LLC

 
 
     
                 
(65) WEDDING CHAPLAINCOM LLC

 
 
     
                 
(66) HOWENSTINE GROUP LLC

 
 
     
                 
(67) GZILA DESIGNS LLC

 
 
     
                 
(68) PARKSIDE RESTORATION LLC

 
 
     
                 
(69) T FERRY CUSTOM HOMES LLC

 
 
     
                 
(70) LIFE SAFETY SYSTEMS LLC

 
 
     
                 
(71) CV MANAGEMENT LLC

 
 
     
                 
(72) STONE BROTHERS FARM LLC

 
 
     
                 
(73) T ROWLEY LAWNS LLC

 
 
     
                 
(74) PARAGRAM LLC

 
 
     
                 
(75) GRUBBS INVESTMENT LLC

 
 
     
                 
(76) HOMETOWN SALES TEAM LLC

 
 
     
                 
(77) PRACKO'S LANDSCAPING LLC

 
 
     
                 
(78) FASTSTAFFING LLC

 
 
     
                 
(79) DUANE T COLE DDS LTD

 
 
     
                 
(80) DRIVEN MX LLC

 
 
     
                 
(81) COFFEE & CODE LLC

 
 
     
                 
(82) PREMIER CONTAINER LLC

 
 
     
                 
(83) ART OF THE ROOT LTD

 
 
     
                 
(84) VCH TOOLS LLC

 
 
     
                 
(85) UNSURPASSED HOLDINGS LLC

 
 
     
                 
(86) GLB ELECTRIC COMPANY LLC

 
 
     
                 
(87) MARKS VACATION HOMES LLC

 
 
     
                 
(88) CCMC PROPERTIES LTD

 
 
     
                 
(89) MARANATHA BOOKS LLC

 
 
     
                 
(90) PRENTICE HEALTH LLC

 
 
     
                 
(91) KYLES EXCAVATING LLC

 
 
     
                 
(92) AB DRAGONS LLC

 
 
     
                 
(93) TELEVOI LLC

 
 
     
                 
(94) PZG ENGINEERING LLC

 
 
     
                 
(95) OUTSIDE DESIGN LLC

 
 
     
                 
(96) C RAM TRANSPORT LLC

 
 
     
                 
(97) TIME TO ORGANIZE LLC

 
 
     
                 
(98) USILLUMINATIONS LLC

 
 
     
                 
(99) DYNAMIX GROUP LLC

 
 
     
                 
(100) MG PROMOTIONS LLC

 
 
     
                 
(101) SHAW AUTOMOTIVE LLC

 
 
     
                 
(102) OAKTEN INVESTMENTS LLC

 
 
     
                 
(103) NADER REALTY LLC

 
 
     
                 
(104) DIMARCO & ASSOCIATES LLC

 
 
     
                 
(105) CAPMED PLUS LLC

 
 
     
                 
(106) SHALE CREEK LLC

 
 
     
                 
(107) SIMON SPORTS LLC

 
 
     
                 
(108) MEADOWBROOK SERVICES LLC

 
 
     
                 
(109) LONGS CONTRACTING LLC

 
 
     
                 
(110) MOMS GOURMET LLC

 
 
     
                 
(111) KM STUDIOS LLC

 
 
     
                 
(112) CHARIS HOMES LLC

 
 
     
                 
(113) FLICORE LLC

 
 
     
                 
(114) AMY GOODSON CO LLC

 
 
     
                 
(115) LEONARD & TERZOLA CO LTD

 
 
     
                 
(116) CURTIN LAW LLC

 
 
     
                 
(117) SOLUTIONS BY GG LLC

 
 
     
                 
(118) S&D MIRACLES II LLC

 
 
     
                 
(119) BALANCE SHEET LLC

 
 
     
                 
(120) ZEKE TRUCKING LLC

 
 
     
                 
(121) REXFORD LLC

 
 
     
                 
(122) AD PISTON RING LLC

 
 
     
                 
(123) HGE CONCRETE SUPPLY LLC

 
 
     
                 
(124) PURSUIT ENTERPRISES LLC

 
 
     
                 
(125) LEGAL PAD ANTS LLC

 
 
     
                 
(126) LITTLE IRELAND FEED LLC

 
 
     
                 
(127) TEEG FAMILY LLC

 
 
     
                 
(128) FRASER AUTO LLC DBA PHAN

 
 
     
                 
(129) B2K SOLUTIONS LTD

 
 
     
                 
(130) BUCKEYE SUPER WASH LLC

 
 
     
                 
(131) KROMHARD TWISTS DRILL LL

 
 
     
                 
(132) MIKE DUNN MASONRY LLC

 
 
     
                 
(133) KEITH & KIM BRADLEY LLC

 
 
     
                 
(134) NEXLEVEL DESIGN LLC

 
 
     
                 
(135) INSPIRON LOGISTICS LLC

 
 
     
                 
(136) DAWSON ENTERPRISES LLC

 
 
     
                 
(137) SK TRADING CO LTD

 
 
     
                 
(138) THE WELLNESS C LLC

 
 
     
                 
(139) ROUNDTABLE LEARING LLC

 
 
     
                 
(140) ALEXANDER CONTRACTING LL

 
 
     
                 
(141) LRC CAMPUS MANAGEMENT LL

 
 
     
                 
(142) ART X LOVE LLC

 
 
     
                 
(143) PNM TRANSPORT LLC

 
 
     
                 
(144) GURRERI HOLDINGS LLC

 
 
     
                 
(145) J6 LLC

 
 
     
                 
(146) AIRSHIP LLC

 
 
     
                 
(147) A & J ELECTRIC LLC

 
 
     
                 
(148) DERU LANDSCAPE ARCHT LLC

 
 
     
                 
(149) MAD CONCEPTS GARAGE LLC

 
 
     
                 
(150) 8791 FREEWAY LLC

 
 
     
                 
(151) ERB LEGAL LLC

 
 
     
                 
(152) MAXIMUS MEDIA LLC

 
 
     
                 
(153) INTENTLY LLC

 
 
     
                 
(154) WEMMK ENTERPRISES LLC

 
 
     
                 
(155) MEGAN DAWSON SALES LLC

 
 
     
                 
Part IV
Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
 		(b)
Primary activity
 		(c)
Legal
domicile
(state or foreign
country)
 		(d)
Direct controlling
entity
 		(e)
Type of entity
(C corp, S corp,
or trust) 		(f)
Share of total income
 		(g)
Share of end-of-year
assets
 		(h)
Percentage
ownership
 		(i)
Section 512(b)(13) controlled entity?
Yes No
(1) AMER CUNNINGHAM CO LPA

 
 
     
           
(2) SABETTI BODY SHOP INC

 
 
     
           
(3) SOUTH MAIN ENTERPRISES

 
 
     
           
(4) HD CARPET DBA NORTHPORT

 
 
     
           
(5) BELL MUSIC CO

 
 
     
           
(6) SEWARD WEALTH MANAGMENT

 
 
     
           
(7) FASTSIGNS

 
 
     
           
(8) ENVIRONMENTAL PEST CNTRL

 
 
     
           
(9) MARKLEY REALTY INC

 
 
     
           
(10) THE SCHIPPER GROUP

 
 
     
           
(11) CHEZ-DEL INTERIORSINC

 
 
     
           
(12) DAN GUARDO

 
 
     
           
(13) DEALER CONNECTION AUTO

 
 
     
           
(14) WILLIAMS FLOORING

 
 
     
           
(15) QUBE CORPORATION

 
 
     
           
(16) CUSTOM APPAREL ETC

 
 
     
           
(17) GREAT LAKES INDUSTRIAL

 
 
     
           
(18) DOVER ATWOOD CORP

 
 
     
           
(19) KRAKOWSKI TRUCKING

 
 
     
           
(20) DON SITTS AUTO SALES INC

 
 
     
           
(21) NRH ELECTRIC INC

 
 
     
           
(22) TZANGAS PLAKAS MANNOS

 
 
     
           
(23) FREMAR INDUSTRIES INC

 
 
     
           
(24) GREATER AKRON CHAMBER

 
 
     
           
(25) FALLS FILTRATION

 
 
     
           
(26) WADSWORTH MOTORCARS INC

 
 
     
           
(27) DFI INC REMAX RESULTS

 
 
     
           
(28) COUNTRYSIDE PLUMBING

 
 
     
           
(29) KANYA INDUSTRIES

 
 
     
           
(30) J&P SWINGLE MECHANICAL

 
 
     
           
(31) A CRANO EXCAVATING INC

 
 
     
           
(32) INTEGRATED PLANNING CO

 
 
     
           
(33) CANTON GEAR

 
 
     
           
(34) NORTHEAST PROF HOME CARE

 
 
     
           
(35) JODWAY HEATING & COOLING

 
 
     
           
(36) RADIAL GRINDING & MFG

 
 
     
           
(37) WEBSITE DESIGN & DEVEL

 
 
     
           
(38) BUCKEYE ENERGY BROKERS

 
 
     
           
(39) GLOBAL SPECIALTIES

 
 
     
           
(40) GERRING & SONS CARPENTER

 
 
     
           
(41) AKRON POLYMER SYSTEMS

 
 
     
           
(42) ADAMS FUNERAL HOME

 
 
     
           
(43) KENS AUTO SERVICE

 
 
     
           
(44) THE GEOPFERT COMPANY

 
 
     
           
(45) MILLER EXPRESS

 
 
     
           
(46) DIAMOND LINE CONTAINER

 
 
     
           
(47) MILLER GARAGE DOOR CO

 
 
     
           
(48) LLOYDS TOWING INC

 
 
     
           
(49) ACE HEATING & AIR CONDIT

 
 
     
           
(50) INCOM INTEGATED COMPUTER

 
 
     
           
(51) SHUMAN INC

 
 
     
           
(52) JON'S LANDSCAPE

 
 
     
           
(53) BS BONYO DO & ASSOC

 
 
     
           
(54) FRECKA PLUMBING

 
 
     
           
(55) TRC LANDSCAPE SERVICES

 
 
     
           
(56) PORTAGE METRO HOUSING A

 
 
     
           
(57) TERRY LUMBER CO

 
 
     
           
(58) FALLS AUTO BODY

 
 
     
           
(59) TOP FUEL AUTOMOTIVE

 
 
     
           
(60) KINNIS

 
 
     
           
(61) C & W FREIGHT

 
 
     
           
(62) TENNIS UNLIMITED

 
 
     
           
(63) STARK AND KNOLL CO LPA

 
 
     
           
(64) DEGAETANO SALES

 
 
     
           
(65) ALLPAC CORPORATION

 
 
     
           
(66) ECKARD BALDWIN FUNERAL

 
 
     
           
(67) TLC CATERING INC

 
 
     
           
(68) MEMORIAL ANIMAL HOSPITAL

 
 
     
           
(69) THE SYMPHONY GROUP

 
 
     
           
(70) MIGHTY AUTO PRO

 
 
     
           
(71) LATEK & RYBICKI FUNERAL

 
 
     
           
(72) MAGIC CITY MACHINE INC

 
 
     
           
(73) THE WELL COMMUNITY DEVEL

 
 
     
           
(74) PNEUMATIC PARTS CO

 
 
     
           
(75) BAM HEALTHY CUISINE INC

 
 
     
           
(76) POWER MEDIA

 
 
     
           
(77) TRI-COUNTY DERMATOLOGY

 
 
     
           
(78) KRAIG AND KRAIG

 
 
     
           
(79) S TEK INC

 
 
     
           
(80) CONDOR SERVICES CORP

 
 
     
           
(81) DRS KOTAPISH & KAYAFAS

 
 
     
           
(82) HARALSON ROOFING

 
 
     
           
(83) SANDGLO GLASS

 
 
     
           
(84) SULLYS RENT ALL

 
 
     
           
(85) MODERN DESIGNS INC

 
 
     
           
(86) TBAN INC

 
 
     
           
(87) ACCURATE AUTO GLASS

 
 
     
           
(88) MIDCAP AND COMPANY

 
 
     
           
(89) COUNTER CONCEPTS

 
 
     
           
(90) BEST MOLD AND MFG

 
 
     
           
(91) INTEGRITY COLLISION

 
 
     
           
(92) RAZOR EDGE IND KNIFE

 
 
     
           
(93) STEPHENS PAIN RECOVERY

 
 
     
           
(94) 216 DIGITAL INC

 
 
     
           
(95) AKRON DISPERSIONS

 
 
     
           
(96) P3 INFRASTRUCTURE INC

 
 
     
           
(97) DIFEO & SONS POULTRY INC

 
 
     
           
(98) OHIO PAINT MODIFICATION

 
 
     
           
(99) ALLSTATE

 
 
     
           
(100) G & B ANDERSON

 
 
     
           
(101) EVERLAST LANDSCAP GROUP

 
 
     
           
(102) TALL TALES BAIT & TACKLE

 
 
     
           
(103) LAWN RANGER LAWN &LNDSCP

 
 
     
           
(104) SELZER TOOL & DIE

 
 
     
           
(105) TALLMADGE SPINNING & MET

 
 
     
           
(106) BERKI LAW GROUP

 
 
     
           
(107) HARVEY HARDIN

 
 
     
           
(108) DOOR WORKS & CONST CO

 
 
     
           
(109) INTEGRATED IT GROUP

 
 
     
           
(110) HUDSON EQUIPMENT

 
 
     
           
(111) FLUID TRANSFER TECH INC

 
 
     
           
(112) ABIII DBA A BETTER TRUCK

 
 
     
           
(113) THE DENT SHOP

 
 
     
           
(114) STATE STREET TIRE

 
 
     
           
(115) QUALITY TOOLING SYSTEMS

 
 
     
           
(116) BRILLIANT START ACADEMY

 
 
     
           
(117) DT DELIVERY INC

 
 
     
           
(118) DMT CERTIFIED

 
 
     
           
(119) CLEVELAND MORTGAGE CORP

 
 
     
           
(120) ROBERT E SCHNEIDER DDS

 
 
     
           
(121) BUCKEYE STATE WELDING

 
 
     
           
(122) PORTAGE DEVELOP BOARD

 
 
     
           
(123) ACCESS INC

 
 
     
           
(124) LEEZ DEZIGNZ

 
 
     
           
(125) BURTON GAS USA

 
 
     
           
(126) NORTHERN OHIO EQUIP SERV

 
 
     
           
(127) NORTHCOAST INC REC SPEC

 
 
     
           
(128) HUDSON CONSV OF BALLET

 
 
     
           
(129) MACA MOLD & MACHINE CO

 
 
     
           
(130) D&M OILFIELD SERV INC

 
 
     
           
(131) RBG ENT INC DBA TREEMAST

 
 
     
           
(132) GREAT BEGINNINGS PED DEN

 
 
     
           
(133) HARD WAY LLC DBA LAGRANG

 
 
     
           
(134) DAS MECHANICAL

 
 
     
           
(135) NO LIMIT TRANSPORTATION

 
 
     
           
(136) NORTH COAST WIRELESS

 
 
     
           
(137) LERO ROLLENCE & MOINETTE

 
 
     
           
(138) SUMMIT DESIGN & TECH INC

 
 
     
           
(139) JOHN SHUTSA & ASSOC

 
 
     
           
(140) SELECT MACHINE INC

 
 
     
           
(141) DENNIS TAYLOR AGENCY INC

 
 
     
           
(142) LEADERSHIP AKRON

 
 
     
           
(143) MIDDLEBRANCH COLLISION

 
 
     
           
(144) GIONINO'S PIZZERIA INC

 
 
     
           
(145) STEINLY'S RESTAURANT INC

 
 
     
           
(146) MARGIDA & ASSOC INC

 
 
     
           
(147) CLEVELAND SHUTTERS

 
 
     
           
(148) PATIBANDLA DENTAL

 
 
     
           
(149) SLIPPER RUN PROPERTIES

 
 
     
           
(150) ROBART INC

 
 
     
           
(151) PIERCE LEGAL GROUP

 
 
     
           
(152) TOWER 80

 
 
     
           
(153) GRACE PROPERTY SERVICES

 
 
     
           
(154) JARVIS INDUSTRIES INC

 
 
     
           
(155) AKRON CNC TRAINING CTR

 
 
     
           
(156) IMPACT GROUNDS MAINT

 
 
     
           
(157) HARTVILLE TRAVEL

 
 
     
           
(158) SLUTZKERS QUICKPRINT CTR

 
 
     
           
(159) DAVIS TREE FARM NURSERY

 
 
     
           
(160) A NEW IMAGE LANDSCAPE

 
 
     
           
(161) CANAL FULTON ENTERPRISES

 
 
     
           
(162) LONGWORTH CHIROPRACTIC

 
 
     
           
(163) OSBOURN PLUMBING HEATING

 
 
     
           
(164) MARCY STUDER DBA WYSS

 
 
     
           
(165) SCHULTE & CO CPA

 
 
     
           
(166) NOVATNY ELECTRIC CO

 
 
     
           
(167) KOVEIN CONCRETE CONST

 
 
     
           
(168) OPTIMUM BENEFITS INC

 
 
     
           
(169) TSCHANTZ WEALTH MGMT

 
 
     
           
(170) EVANGELICAL FRIENDS

 
 
     
           
(171) CROSSROADS COMM CHURCH

 
 
     
           
(172) LUN EXPRESS

 
 
     
           
(173) HR STRATEGIES SOLUTIONS

 
 
     
           
(174) NORDEC INC

 
 
     
           
(175) MARCINKOWEY MORTUARY

 
 
     
           
(176) SMETZ'S TIRE & SERVICE

 
 
     
           
(177) WOODBINE PRODUCTS CO

 
 
     
           
(178) JGR FINANCIAL SOLUTIONS

 
 
     
           
(179) CAM TOOL & ENGINEERING

 
 
     
           
(180) PREMIER SEALS MFG

 
 
     
           
(181) BATS INC

 
 
     
           
(182) KIEO PUNG DDS

 
 
     
           
(183) EVERGREEN TREE LAWN CARE

 
 
     
           
(184) WALCHER & FOX INC

 
 
     
           
(185) SYDMOR'S JEWELRY & LOAN

 
 
     
           
(186) THE ROOFING GUY

 
 
     
           
(187) ACTION AUTO BODY

 
 
     
           
(188) HOPS THERAPY

 
 
     
           
(189) YODER MASONRY INC

 
 
     
           
(190) KNIGHT SOUND & LIGHTING

 
 
     
           
(191) MODERN CHIROPRACTIC

 
 
     
           
(192) BROOKLYN MACHINE & MFG

 
 
     
           
(193) FLOWERS BY DICK & SON

 
 
     
           
(194) PILZ MACHINE

 
 
     
           
(195) FIRST BAPTIST MEDINA

 
 
     
           
(196) DOMENICO DAVIDE CONSTR

 
 
     
           
(197) KORKAN GRANITE

 
 
     
           
(198) VIENNA DISTRIBUTING CO

 
 
     
           
(199) SILVER CREEK PLUMBING CO

 
 
     
           
(200) WILLIAMS BUILDING GROUP

 
 
     
           
(201) KS FURNITURE SALES INC

 
 
     
           
(202) ARMDAN ENTERPRISES INC

 
 
     
           
(203) CUETO FAMILY DENTAL

 
 
     
           
(204) WHITMAN AUTOMATION

 
 
     
           
(205) VIKTORIA MANAGEMENT CO

 
 
     
           
(206) SIERRA GIANT SCALE

 
 
     
           
(207) LUMEN NATION

 
 
     
           
(208) MOLNAR ENTERPRISES INC

 
 
     
           
(209) CM BUSINESS CONSULTANTS

 
 
     
           
(210) DAVID F DEPASQUALE ATTNY

 
 
     
           
(211) PAUL LUCAS L & C INC

 
 
     
           
(212) ROLLING GREEN GOLF CLUB

 
 
     
           
(213) BOWERY MANAGEMENT INC

 
 
     
           
(214) CANTON WHOLESALE FLORAL

 
 
     
           
(215) ACE PRECISION INDUSTRIES

 
 
     
           
(216) THE LOCONTI GROUP INC

 
 
     
           
(217) TRIAD COMMUNICATIONS INC

 
 
     
           
(218) SACHSEN BUILDERS CORP

 
 
     
           
(219) 4-B WOOD SPECIALTIES INC

 
 
     
           
(220) VILLAGE AUTO BODY

 
 
     
           
(221) FORTISURE IT

 
 
     
           
(222) DAVIS PRINTING CO

 
 
     
           
(223) FOCUSED METAL PRODUCTS

 
 
     
           
(224) GOOD FAITH INC

 
 
     
           
(225) FIREHAWK AUTOMOTIVE

 
 
     
           
(226) M&M ELECTRICAL CONTRCTRS

 
 
     
           
(227) BEST COMMERCIAL ENERGY S

 
 
     
           
(228) CLEVELAND SPECIALTY INSP

 
 
     
           
(229) THOMAS HENRY FRONTINI

 
 
     
           
(230) HICKMAN & LOWDER CO LPA

 
 
     
           
(231) ROYAL BUSINESS EQUIPMENT

 
 
     
           
(232) BOWLING FARMS

 
 
     
           
(233) DICAUDO PITCHFORD YODER

 
 
     
           
(234) EAST AKRON NEIGHBORHOOD

 
 
     
           
(235) GUY BASSETT INSURANCE

 
 
     
           
(236) DR SAMUEL PUPINO DDS

 
 
     
           
(237) BELLS ELECTRIC ENT INC

 
 
     
           
(238) T & R TRANSPORTATION INC

 
 
     
           
(239) VALLEY DENTAL GROUP

 
 
     
           
(240) SAHBRA FARMS INC

 
 
     
           
(241) NEAL LENGACHER CUSTM FRM

 
 
     
           
(242) JR REYNOLDS LLC DBA JENK

 
 
     
           
(243) SPARTAN REVENUE SYSTEMS

 
 
     
           
(244) REEDS TOWING

 
 
     
           
(245) ADVANCED AIR DUCT SOL

 
 
     
           
(246) THE KOZLOWSKI CO

 
 
     
           
(247) UNDERVISION SEWER CAMERA

 
 
     
           
(248) DIGITAL INTEGRATED SYS

 
 
     
           
(249) SAUNDERS MOTOR COMPANY

 
 
     
           
(250) SAS ENVIRONMENTAL INC

 
 
     
           
(251) PM GRAPHICS INC

 
 
     
           
(252) PERFECT BAL GYM & CHEER

 
 
     
           
(253) FLEXLAWN AND LANDSCAPE

 
 
     
           
(254) NANCCO PROPERTY MGMT

 
 
     
           
(255) THE ARTHUR CORPORATION

 
 
     
           
(256) ALL SEASONS MAINTENANCE

 
 
     
           
(257) CUYAHOGA FALLS CHIRO

 
 
     
           
(258) PALMER & SON EXCAVATING

 
 
     
           
(259) FOUTTYS FOOD INC

 
 
     
           
(260) TURKEYFOOT LAKE GOLF LNK

 
 
     
           
(261) ROCKY RIVER DENTAL ASSOC

 
 
     
           
(262) CANELLA DISTRIBUTING DBA

 
 
     
           
(263) DANTE ANTONELLI CEMENT

 
 
     
           
(264) DMC BENEFITS INC

 
 
     
           
(265) SHERRY ROSE

 
 
     
           
(266) MASTERNAK REAL ESTATE

 
 
     
           
(267) GREAT LAKES INSTALLATION

 
 
     
           
(268) NORWESCOR HOLSTEINS INC

 
 
     
           
(269) EVANS ACCOUNTING & TAX

 
 
     
           
(270) NATHANS AUTOMOTIVE

 
 
     
           
(271) HUDSON FAMILY PRACTICE

 
 
     
           
(272) ELIZABETH A THOMARIOS

 
 
     
           
(273) HEAR AGAIN HEARING CTR

 
 
     
           
(274) HOFFMAN TREE SERVICE

 
 
     
           
(275) ML TELECOM SERVICES

 
 
     
           
(276) BG CUSTOM HOMES INC

 
 
     
           
(277) SNL CONSULTING SERVICES

 
 
     
           
(278) AGENCY ASSOCIATES INC

 
 
     
           
(279) CATER TO YOU

 
 
     
           
(280) TENYAKS DQ INC DBA DQ

 
 
     
           
(281) RDP SPORTS PLUS

 
 
     
           
(282) SPARKS INC

 
 
     
           
(283) MARANATHA MECHANICAL SRV

 
 
     
           
(284) ASHWORTH HOME BUILDERS

 
 
     
           
(285) ALAN MAIONE CONCRETE

 
 
     
           
(286) CLE SMILES BY DR NIKI

 
 
     
           
(287) CASCADE LIGHTING

 
 
     
           
(288) RONALD P KOLODZIEJ DMD

 
 
     
           
(289) J5 CONSTRUCTION

 
 
     
           
(290) ROYALTON AUTOMOTIVE

 
 
     
           
(291) PATIO YOGA DBA YOGA DEN

 
 
     
           
(292) RBZ ENTERPRISES INC

 
 
     
           
(293) MINGLEWOOD DISTILLING CO

 
 
     
           
(294) WORDSMITH OFFICE SERVICE

 
 
     
           
(295) TESCHNERS TAVERN INC

 
 
     
           
(296) DIRECT IMPORT HOME DECOR

 
 
     
           
(297) NYZAK DELIVERY

 
 
     
           
(298) SERENITY CARE & SUPPORT

 
 
     
           
(299) JEFFERSON AUTO SERVICES

 
 
     
           
(300) MUNROE FALLS FAMILY DENT

 
 
     
           
(301) BEARDED BARBER & SUPPLY

 
 
     
           
(302) N CANTON RACQUET CLUB

 
 
     
           
(303) CORCORAN AUTO REPAIR

 
 
     
           
(304) HOLKENBORG LANDSCPE SERV

 
 
     
           
(305) LEE'S HEATING & AIR

 
 
     
           
(306) KERGAARD CLEANERS

 
 
     
           
(307) KIDDIE ACADEMY AVON LAKE

 
 
     
           
(308) MEL WACKER SIGNS

 
 
     
           
(309) CS TRANSPORT INC

 
 
     
           
(310) K A HOLLAND GENERAL CONT

 
 
     
           
(311) EXPLORE FAMILY CHIRO

 
 
     
           
(312) CONCEPT 4 INSURANCE

 
 
     
           
(313) KDK REPS

 
 
     
           
(314) KLBJ ENTERPRISES

 
 
     
           
(315) KENYON & SONS METAL PROC

 
 
     
           
(316) FRIESS EQUIPMENT INC

 
 
     
           
(317) GEORGE WISCHT & SONS INC

 
 
     
           
(318) MAGIC CITY MOTORCARS INC

 
 
     
           
(319) GILHAM HOME IMPROVEMENT

 
 
     
           
(320) SUMMIT HOUSING

 
 
     
           
(321) SIRAK FINANCIAL MNGMT

 
 
     
           
(322) STROUD ENGINEERING SERV

 
 
     
           
(323) J&M INTERNATIONAL CORP

 
 
     
           
(324) HECKMAN EXCAVATING INC

 
 
     
           
(325) MEDINA EXTERIORS & REMDL

 
 
     
           
(326) DAVE LIBERMAN

 
 
     
           
(327) SABLE CREEK GOLF COURSE

 
 
     
           
(328) ULINSKI CO LPA

 
 
     
           
(329) WRIGHT COMPONENT INC

 
 
     
           
(330) CONTOUR TOOL

 
 
     
           
(331) CANTON FAMILY DENTISTRY

 
 
     
           
(332) CARLISLE GOLF CLUB INC

 
 
     
           
(333) CLEVELAND FISH & SEAFOOD

 
 
     
           
(334) ROYAL CREST GOLF CLUB

 
 
     
           
(335) LORAIN CNTY CHMBR OF COM

 
 
     
           
(336) DEBS WLDING & FBRICATION

 
 
     
           
(337) SUMMIT EXCAVATING

 
 
     
           
(338) BMS BURNS

 
 
     
           
(339) SOS INTEGRATION SERVICES

 
 
     
           
(340) DR HOUSSAM MHANNA

 
 
     
           
(341) COMPASS SOLUTIONS GROUP

 
 
     
           
(342) A&C WELDING INC

 
 
     
           
(343) DR WALEED NEMER MD

 
 
     
           
(344) SALCO MACHINE INC

 
 
     
           
(345) LISA DONATELLI- KELLER W

 
 
     
           
(346) MANTUA JAY ENTERPRISES

 
 
     
           
(347) LANGSTON'S ULTMATE CLEAN

 
 
     
           
(348) MIDWEST MACHINE SERVICE

 
 
     
           
(349) VILLAGE OF SEVILLE

 
 
     
           
(350) AC ELECTRIC

 
 
     
           
(351) TEC-REP INC

 
 
     
           
(352) MIDWEST ENGINEERING & AU

 
 
     
           
(353) CON-BELT INC

 
 
     
           
(354) CARD PAYMENT SYSTEMS OH

 
 
     
           
(355) KYLE BURNS

 
 
     
           
(356) AMC ROOFING

 
 
     
           
(357) TYMAC OF STRASBURG INC

 
 
     
           
(358) A&B ROOFING B BUEHL IND

 
 
     
           
(359) 9375 BRKPRK RD DBA PARMA

 
 
     
           
(360) MICHAEL KAUFMAN CO DBA

 
 
     
           
(361) BROOKVIEW DEVELOPMENT

 
 
     
           
(362) STOW MUNROE FALLS CHMBR

 
 
     
           
(363) A NOTCH ABOVE CNSTRCTION

 
 
     
           
(364) KEVIN D YODER MASONRY

 
 
     
           
(365) DOYLE SYSTEMS

 
 
     
           
(366) SUGAR CREEK VALLEY FARMS

 
 
     
           
(367) LOG CABIN SPORT SHOP

 
 
     
           
(368) PITTS FIRE EXTINGUISHER

 
 
     
           
(369) ABOVE & BEYOND DOOR SYS

 
 
     
           
(370) XL INDUSTRIES INC

 
 
     
           
(371) 1-2-3 GLUTEN FREE INC

 
 
     
           
(372) ALVORD INSURANCE AGENCY

 
 
     
           
(373) CHIRO CNCPTS OF AVON LKE

 
 
     
           
(374) BOUTIQUE IT SOLUTIONS

 
 
     
           
(375) PHARMCO MNGMNT DBA COMPO

 
 
     
           
(376) MINDY MICHAELS HAIR DSGN

 
 
     
           
(377) SANTOS ITALIAN RESTURANT

 
 
     
           
(378) KOLLMAN'S GREENHOUSE

 
 
     
           
(379) FLOURISHING LDRSHP INST

 
 
     
           
(380) MAXIMUM PRFRMNCE & HNDLI

 
 
     
           
(381) RJS MILLWORKS

 
 
     
           
(382) COMPLETE CONCRETE INC

 
 
     
           
(383) ALLEN KEITH CONSTRUCTION

 
 
     
           
(384) SENTRY FENCE COMPANY

 
 
     
           
(385) JVS GARAGE DOOR COMPANY

 
 
     
           
(386) SHOEMAKER RIGGING & TRAN

 
 
     
           
(387) LAMPHEARS LAWN SERVICE

 
 
     
           
(388) LOVELESS INC

 
 
     
           
(389) ATLAS ROOFING COMPANY

 
 
     
           
(390) T ROWLEY TREE DIVISION

 
 
     
           
(391) SAFETY AUTO GLASS

 
 
     
           
(392) STURTZ MACHINERY INC

 
 
     
           
(393) SPRING GROVE AUTOMOTIVE

 
 
     
           
(394) JBM TECHNOLOGIES OF OHIO

 
 
     
           
(395) CLEARY BROTHERS LANDSCP

 
 
     
           
(396) 620 EAST SMITH RD INC

 
 
     
           
(397) NORTH EAST PRODUCTIONS

 
 
     
           
(398) ACSIA PARTNERS

 
 
     
           
(399) FAIRLAWN PERIODONTICS

 
 
     
           
(400) SIMPLY CANVAS INC

 
 
     
           
(401) ELITE COMBUSTION SLTIONS

 
 
     
           
(402) DN PRODUCTS INC

 
 
     
           
(403) RICHARD DOYLE FINANCIAL

 
 
     
           
(404) SOKANY STRATEGIC CONSULT

 
 
     
           
(405) JOHANNA K CONRAD DDS

 
 
     
           
(406) TOWPATH ENTERPRISES INC

 
 
     
           
(407) E EXPRESS INC

 
 
     
           
(408) K&K SERVICES INC

 
 
     
           
(409) 10X ORTHOPEDICS

 
 
     
           
(410) SOMICH & ASSOCIATES INC

 
 
     
           
(411) PLAIN BROTHERS AUTO SERV

 
 
     
           
(412) WOLFSCAPE INC

 
 
     
           
(413) ROB JOHNSTON

 
 
     
           
(414) CHEMEQUIP SALES INC

 
 
     
           
(415) KB BUSINESS CONSULTING

 
 
     
           
(416) CRYSTAL DENTAL LAB

 
 
     
           
(417) BEDROCK STONE COMPANY

 
 
     
           
(418) WS CONSULTANTS

 
 
     
           
(419) DOOR SPECIALTIES INC

 
 
     
           
(420) CREATIVEDGE MARKETING

 
 
     
           
(421) BUSY BEE MUFFLER

 
 
     
           
(422) EDWARDS WINDOW & DOOR RE

 
 
     
           
(423) KHF INC

 
 
     
           
(424) HEAVY LIFT SYSTEMS

 
 
     
           
(425) ALLIED FIBER

 
 
     
           
(426) THE OHIO BROACH & MCHINE

 
 
     
           
(427) NEO REHAB SPECIALISTS

 
 
     
           
(428) CASA DI SASSI

 
 
     
           
(429) TAC FASTENING

 
 
     
           
(430) ANYTIME TREE SERVICE INC

 
 
     
           
(431) GRTSVILLE ANIMAL HOSPTAL

 
 
     
           
(432) JADE MASSOTHERAPY

 
 
     
           
(433) SPECIFIED STRUCTURES INC

 
 
     
           
(434) COLLINWOOD ACADEMY

 
 
     
           
(435) GURBIS & ASSOC AGENCY

 
 
     
           
(436) UNITED EARTHWORKS

 
 
     
           
(437) DUER CONSTRUCTION

 
 
     
           
(438) CUSTOM STAIRS & FINISHES

 
 
     
           
(439) PORCHLIGHT RENTAL SERV

 
 
     
           
(440) THE R C MUSSON RUBBER CO

 
 
     
           
(441) AILES MILLWORK INC

 
 
     
           
(442) EDGEWOOD VET HOSPITAL

 
 
     
           
(443) WSA INC

 
 
     
           
(444) MIKE'S MARKET

 
 
     
           
(445) OHIO ELECTRIC CONTRACTOR

 
 
     
           
(446) VITTORIO'S INC

 
 
     
           
(447) KAMPH'S HARDWARE

 
 
     
           
(448) EBERHARDT LANDSCAPING

 
 
     
           
(449) SYMTEK

 
 
     
           
(450) DECHECOS PIZZARIA

 
 
     
           
(451) ASHLEY PIECHUTA FITNESS

 
 
     
           
(452) IRIS SALON

 
 
     
           
(453) ST GREGORY OF NAREK CHRC

 
 
     
           
(454) BUCKEYE COUNTRY CREAMERY

 
 
     
           
(455) THE MCMANUS AGENCY INC

 
 
     
           
(456) DIRTY RIVER BICYCLE WORK

 
 
     
           
(457) BOTTOM LINE HOME INSPECT

 
 
     
           
(458) SHULL MEDICAL EDUCATORS

 
 
     
           
(459) MYKOLA ENTERPRISES INC

 
 
     
           
(460) ARNOLD J EISENBERG INC

 
 
     
           
(461) CLEVELAND SMILE CENTER

 
 
     
           
(462) MICHAEL S SCHAFER INC

 
 
     
           
(463) LEGHART PANEL AND AUTOMA

 
 
     
           
(464) C & G ERECTORS INC

 
 
     
           
(465) CHEZ MICHEL FRENCH MKT

 
 
     
           
(466) BOLD REAL ESTATE CONSULT

 
 
     
           
(467) KEEPIN IT KLEEN

 
 
     
           
(468) BLASER & MERICLE INC

 
 
     
           
(469) MOLLY HARTONG DESIGN

 
 
     
           
(470) HEARTLAND NATURAL FOOD

 
 
     
           
(471) ADVANCED HYDRAULIC SYSTE

 
 
     
           
(472) INFINITY HOMES & REMODEL

 
 
     
           
(473) ORVILLE SAYLER

 
 
     
           
(474) AKA ELECTRIC INC

 
 
     
           
(475) RESTORATION 44 COFFEE CO

 
 
     
           
(476) HALLE'S ENGINEERING & DE

 
 
     
           
(477) COURT COMMUNITY SERVICE

 
 
     
           
(478) JEFF KNIGHT

 
 
     
           
(479) AKRON CHILDRENS MUSEUM

 
 
     
           
(480) TTL SYSTEMS INC

 
 
     
           
(481) LA FAMIGLIA CORP

 
 
     
           
(482) ARMSTRONG TRAVEL INC

 
 
     
           
(483) RYAN HUMBERT

 
 
     
           
(484) SUMMIT REHABILITATION

 
 
     
           
(485) JIM & SONS TRANSMISSION

 
 
     
           
(486) R&R VEHICLE REPAIR

 
 
     
           
(487) J D M GROWTH GROUP

 
 
     
           
(488) CAPITAL TAPE COMPANY INC

 
 
     
           
(489) INDUSTRIAL SURFACE SEAL

 
 
     
           
(490) ACTIV PHYSICAL THERAPY

 
 
     
           
(491) THE UPS STORE #3008

 
 
     
           
(492) DAYSPRING CHRISTIAN

 
 
     
           
(493) SUNRISE SPRINGS WATER CO

 
 
     
           
(494) KAMM STAR CONTRACTORS

 
 
     
           
(495) TEZ TOOL

 
 
     
           
(496) WAREHOUSE DISTRIBUTORS

 
 
     
           
(497) WARNICK CPA

 
 
     
           
(498) HABITAT FOR HUMANITY

 
 
     
           
(499) RIVER REACH CONSTRUCTION

 
 
     
           
(500) EA FLOWMASTERS PLUMBING

 
 
     
           
(501) GOLDEN HAMMER REMODELING

 
 
     
           
(502) GRAY CPA INC

 
 
     
           
(503) EAGLE CREEK WHOLESALE

 
 
     
           
(504) NW PROPERTY MANAGEMENT

 
 
     
           
(505) CHRISTIAN ST REAL ESTATE

 
 
     
           
(506) PHOENIX SERVICES

 
 
     
           
(507) MYERS CAPITAL ADVISORS

 
 
     
           
(508) NMS WEALTH MANAGEMENT

 
 
     
           
(509) JOSEPH CONTRUCTION INC

 
 
     
           
(510) DBA MANTUA HARDWARE

 
 
     
           
(511) MINI MENON PHD

 
 
     
           
(512) TOMTOD IDEAS

 
 
     
           
(513) TALENT SPECIALISTS CONS

 
 
     
           
(514) YOUDATH GROUP

 
 
     
           
(515) MS MIKIS GYMNASTICS

 
 
     
           
(516) MOONLIGHT INDUSTRIES INC

 
 
     
           
(517) MCAFEE TOOL & DIE INC

 
 
     
           
(518) BOMEN MARKINGS PRODUCTS

 
 
     
           
(519) DENES CONCRETE INC

 
 
     
           
(520) M&R MANUFACTURING

 
 
     
           
(521) LAGER & VINE

 
 
     
           
(522) CUSTOM SINK TOP

 
 
     
           
(523) CLARKTEL TELECOMMUNICATI

 
 
     
           
(524) ADVANTA CLEAN WEST SIDE

 
 
     
           
(525) UNION PROCESS INC

 
 
     
           
(526) CHEMICAL & MECHANICAL

 
 
     
           
(527) COULTER WATERPROOFING

 
 
     
           
(528) DOWNTOWN REDEVELOPMENT

 
 
     
           
(529) M & L SUPPLY COMPANY

 
 
     
           
(530) C SHOEMAKER FUNERAL

 
 
     
           
(531) PEAK POTENTIAL MANAGE

 
 
     
           
(532) LEEK BROKERAGE

 
 
     
           
(533) X FACTOR MEDIA

 
 
     
           
(534) J&J INDUSTRIAL SALES INC

 
 
     
           
(535) CROWNE POINTE FINANCIAL

 
 
     
           
(536) CHAD DAWSON

 
 
     
           
(537) SPRAYWORKS EQUIPMENT

 
 
     
           
(538) ALLIANCE APPLIANCE CEN

 
 
     
           
(539) ERNIES AUTO BODY INC

 
 
     
           
(540) LAGRANGE ELECTRICAL

 
 
     
           
(541) ELLSWORTH AUTO BODY

 
 
     
           
(542) WENDY WARDELL THW GROUP

 
 
     
           
(543) KENT AUTOMATION

 
 
     
           
(544) CRYOTHERMIC SYSTEMS

 
 
     
           
(545) LORETO PROPERTIES INC

 
 
     
           
(546) HARTVILLE VOL FIRE DEPT

 
 
     
           
(547) FRONTLINE INTERNATIONAL

 
 
     
           
(548) LAKE FOREST COUNTRY CLUB

 
 
     
           
(549) HALL OF FAME MANAGEMENT

 
 
     
           
(550) USA PRECAST CONCRETE

 
 
     
           
(551) WITSCHEY & FIRESTINE

 
 
     
           
(552) DON SMITH AUTO PARTS

 
 
     
           
(553) AMERICAN ANALYTICAL LAB

 
 
     
           
(554) MCJAK CANDY COMPANY

 
 
     
           
(555) DIIORIO SHEET METAL INC

 
 
     
           
(556) DIVANS DESIGNS & INVEST

 
 
     
           
(557) ROB REINHART EXCAVATING

 
 
     
           
(558) LINEX AKRON & MEDINA

 
 
     
           
(559) CJW INC

 
 
     
           
(560) NELSON ALUMINUM FOUNDRY

 
 
     
           
(561) KATHERINE BELU

 
 
     
           
(562) KIMMEL HEATING & AIR

 
 
     
           
(563) PEARL COFFEE COMPANY

 
 
     
           
(564) BASELINE TECHNOLOGIES

 
 
     
           
(565) GREAT LAKE PACKERS

 
 
     
           
(566) ADVANCED WINDOW SERVICE

 
 
     
           
(567) LUMBERTON INDUSTRIES

 
 
     
           
(568) HICKIN ENTERPRISE

 
 
     
           
(569) HIGHLAND LANDSCAPE

 
 
     
           
(570) PATTONS TOWING

 
 
     
           
(571) SUSTAINABLE ENERGY

 
 
     
           
(572) DAVID A DELPRINCIPE

 
 
     
           
(573) GRANT VISION CARE

 
 
     
           
(574) PREFERRED COMMUNICATION

 
 
     
           
(575) ORGANIC WAY DBA THEPLACE

 
 
     
           
(576) MICELI CLASS CO

 
 
     
           
(577) BLAHA TRUCKING INC

 
 
     
           
(578) BENEFITS CONSULTING

 
 
     
           
(579) BALKAN CO

 
 
     
           
(580) NORTH COAST PSYCH

 
 
     
           
(581) ESHANI ONE STOP LIQUOR

 
 
     
           
(582) R S INDUSTRIES INC

 
 
     
           
(583) COUNTRYMAN ENERGY

 
 
     
           
(584) PINNACLE RECYCLING

 
 
     
           
(585) OHIO INDUSTRIAL GROUP

 
 
     
           
(586) PRESTIGE PROPERTY

 
 
     
           
(587) SACHA ENTERPRISES

 
 
     
           
(588) ALBRECHT TRUCKING CO

 
 
     
           
(589) DENTAL MEDICAL AUTOMTION

 
 
     
           
(590) LAW OFFICE OF JOHN CLARK

 
 
     
           
(591) BELLA DORA MANAGEMENT

 
 
     
           
(592) STORM SEARCH

 
 
     
           
(593) JEM PLUMBING INC

 
 
     
           
(594) SUPERIOR USED CARS

 
 
     
           
(595) SUPERIOR SPRING INC

 
 
     
           
(596) MARBRI CONSTRUC & SUPPLY

 
 
     
           
(597) ECOSCAPE SUPPLY INC

 
 
     
           
(598) EAST COAST PERFORMANCE

 
 
     
           
(599) TL WORLDWIDE

 
 
     
           
(600) VARNEY FINK ASSOCIATES

 
 
     
           
(601) PLATINUM CARRIERS

 
 
     
           
(602) PROFESSIONAL STEALTH MKT

 
 
     
           
(603) BV GRINDING & MACHINING

 
 
     
           
(604) CAMPBELL COMMUNICATIONS

 
 
     
           
(605) BILTMORE EXTERIORS INC

 
 
     
           
(606) AMERICAN WINDOW CLEANING

 
 
     
           
(607) WICKENS ENTERPRISES INC

 
 
     
           
(608) THE CHRIST FOUNDATION

 
 
     
           
(609) CARR EXCAVATING

 
 
     
           
(610) AVISUN RENEWABLE ENERGY

 
 
     
           
(611) CRAIGWISE CONSTRUCTION L

 
 
     
           
(612) TROUVE MEDSPA

 
 
     
           
(613) HOLY GHOST UKRAINIAN

 
 
     
           
(614) VINIFERA WINE AND WHISKE

 
 
     
           
(615) THE BONNOT COMPANY

 
 
     
           
(616) CRNA SCHOOL PREP ACADEMY

 
 
     
           
(617) CAROLYN NIKOLE HORVATH

 
 
     
           
(618) JUS B MEDIA

 
 
     
           
(619) FIRST CHOICE POLE RESTOR

 
 
     
           
(620) MARKS CONSTRUCTION

 
 
     
           
(621) THE IMAGE IN MOTION INC

 
 
     
           
(622) CLE HOME INVESTMENTS

 
 
     
           
(623) BIG MIKES AUTOMOTIVE

 
 
     
           
(624) TR SNYDER CONSTRUCTION

 
 
     
           
(625) TUSKO SALES & SERVICE

 
 
     
           
(626) TRV INC

 
 
     
           
(627) HAYZE INC DBA CREATIVE

 
 
     
           
(628) JT EATON AND CO INC

 
 
     
           
(629) FOLEY JONES DISPUTE RES

 
 
     
           
(630) UPCO TECHNOLOGIES

 
 
     
           
(631) CROWL MONTGOMERY & CLARK

 
 
     
           
(632) HINER GROUP DBA HANDYMAN

 
 
     
           
(633) YOUNG REGULATOR COMPANY

 
 
     
           
(634) RCG TAX PARTNERS

 
 
     
           
(635) CANAL CITY INDUSTRIAL

 
 
     
           
(636) PRESTIGE FOOT & ANKLE

 
 
     
           
(637) PLATINUM CONSTRUCTION

 
 
     
           
(638) A BEST TERMITE & PEST CO

 
 
     
           
(639) DANIEL ODONNELL

 
 
     
           
(640) PETRONE AGENCY

 
 
     
           
(641) LOOP XPRESS INC

 
 
     
           
(642) PARTNERS AUTO GROUP OF

 
 
     
           
(643) WOODSIDE MORTGAGE

 
 
     
           
(644) CANTON SPECIALTY GARAGE

 
 
     
           
(645) MAG RESOURCES

 
 
     
           
(646) DE & T US INC

 
 
     
           
(647) AUTOMOTIVE INDUSTRIAL SU

 
 
     
           
(648) MANHATTAN CLEANING SERVI

 
 
     
           
(649) BERINGER PLATING INC

 
 
     
           
(650) NEO FENCE COMPANY INC

 
 
     
           
(651) EVERGREEN SALES & SVC

 
 
     
           
(652) BROOKER BROTHERS FORGING

 
 
     
           
(653) DOVER LANDSCAPING

 
 
     
           
(654) BUCKEYE METAL GROUP INC

 
 
     
           
(655) ROGERS CONCRETE INC

 
 
     
           
(656) THE FERRUCCIO LAW FIRM

 
 
     
           
(657) ACE BACKGROUND CHECK INC

 
 
     
           
(658) PLATING PERCEPTIONS INC

 
 
     
           
(659) FABRITECH SOLUTIONS

 
 
     
           
(660) DMC ENTERPRISES

 
 
     
           
(661) TESLA NANOCOATINGS INC

 
 
     
           
(662) QUALITY GLASS & MIRROR

 
 
     
           
(663) SENN CUSTOM CABINETS

 
 
     
           
(664) HARVEST YOGA & WELLNESS

 
 
     
           
(665) MOORES RV

 
 
     
           
(666) ARTISTS INCORPORATED

 
 
     
           
(667) PUEHLER TOOL CO

 
 
     
           
(668) ST ASHWORTH TEMPLE COGIC

 
 
     
           
(669) INTERNATIONAL INSTALL IN

 
 
     
           
(670) DMS WATER SOLUTIONS CO

 
 
     
           
(671) OHIO LANDSCAPE ASSOCIAT

 
 
     
           
(672) KARE CONDOMINIUM MANAGE

 
 
     
           
(673) CHAGRIN RIVER CO INC

 
 
     
           
(674) PORTAGE POINTE APARTMENT

 
 
     
           
(675) COMROD INC

 
 
     
           
(676) ASPIRETEC INC

 
 
     
           
(677) MILL SUPPLY

 
 
     
           
(678) POLAR PRODUCTS INC

 
 
     
           
(679) VOLLBRACHT FURS INC

 
 
     
           
(680) FRONT DOOR DELIVERY

 
 
     
           
(681) RICHARDSON FARMS

 
 
     
           
(682) CLARK C WHITE III DDX

 
 
     
           
(683) PLATINUM RESTORATION CON

 
 
     
           
(684) PERFECT CONVERTER COMPAN

 
 
     
           
(685) EWART OHLSON MACHINE CO

 
 
     
           
(686) HEALTH FIRST CHIROPRACT

 
 
     
           
(687) CLEAR SOLUTION CONSULTIN

 
 
     
           
(688) ROBERTS DEMAND CORPORAT

 
 
     
           
(689) NORLSON INC

 
 
     
           
(690) MOGADORE EYE CARE

 
 
     
           
(691) LIGHTING DYNAMINCS INC

 
 
     
           
(692) BAUMPOUND ENTERPRISES LL

 
 
     
           
(693) DRELLISHAK AUTO CARE

 
 
     
           
(694) NORTH ROYALTON POWER EQU

 
 
     
           
(695) NORTHCOAST PETS

 
 
     
           
(696) E&L HEATING AND AIR

 
 
     
           
(697) BEARING & TRAN SUPPLY CO

 
 
     
           
(698) SAVOY DEVELOPMENT CO

 
 
     
           
(699) IMPEL WEALTH MANAGEMENT

 
 
     
           
(700) SIR TROYS TOY KINGDOM

 
 
     
           
(701) BECKWITH MANAGEMENT INC

 
 
     
           
(702) INDUSTRL EQUIP ERECTORS

 
 
     
           
(703) NORTHSIDE REHABILITATION

 
 
     
           
(704) MR WRENCHES OF AKRON

 
 
     
           
(705) MICHAEL GUIRGUIS DDS INC

 
 
     
           
(706) NORTH COAST AIR CARE IN

 
 
     
           
(707) DEERFIELD FRIENDS CHURCH

 
 
     
           
(708) TAKI HOSPITALITY

 
 
     
           
(709) ABF ROOFING & RESTORAT

 
 
     
           
(710) PREMIER CLEVELAND INVEST

 
 
     
           
(711) BURLY BOLT INC

 
 
     
           
(712) MONARCH PRODUCTS COMPANY

 
 
     
           
(713) M&M SAFETY SOLUTIONS

 
 
     
           
(714) NORTHEASTERN RESOURCES

 
 
     
           
(715) BRADSHAW & SONS CONCRETE

 
 
     
           
(716) BLAZIN RIBS INC

 
 
     
           
(717) MEGLIO SALON & SPA

 
 
     
           
(718) STANDARDS OF EXCELLENCE

 
 
     
           
(719) DISCOUNT CUSTOM CABINETS

 
 
     
           
(720) APK CONSTRUCTION & ROOF

 
 
     
           
(721) NORTH CANTON TRUCK CENTE

 
 
     
           
(722) CONNERS COMFORT SYSTEMS

 
 
     
           
(723) STAR CHIRO & WELLNESS

 
 
     
           
(724) IMPACT BUILDING SOLUTION

 
 
     
           
(725) ANDERSON DRILLING & PUMP

 
 
     
           
(726) EXPERT TREE SOLUTIONS IN

 
 
     
           
(727) IMAGE IZ BY DESIGN

 
 
     
           
(728) SUPERIOR MOBILITY SERV

 
 
     
           
(729) RODGERS CONSTRUCTION

 
 
     
           
(730) M&M PROFESSIONAL PRPTIES

 
 
     
           
(731) WOMANKIND INC

 
 
     
           
(732) SUNNY BROOK PREST CNCRTE

 
 
     
           
(733) MATTHEW PRICE

 
 
     
           
(734) RENEWABLE LUBRICANTS INC

 
 
     
           
(735) MY PLUMBER

 
 
     
           
(736) BUILT RIGHT CONSTRUCTION

 
 
     
           
(737) LYNK PACKAGING INC

 
 
     
           
(738) SUMMIT REAL ESTATE GROUP

 
 
     
           
(739) INTERIM SERVICES CORP

 
 
     
           
(740) WOODLAND TREE SERVICE

 
 
     
           
(741) ROBERT J SKIFFEY DDS INC

 
 
     
           
(742) AUSTIN J LINDEN III

 
 
     
           
(743) CYPRESS ENGRG & DESIGN

 
 
     
           
(744) DANA WATTS PHD

 
 
     
           
(745) PRODICUS CONSULTING GRP

 
 
     
           
(746) ALWYS ANGLEN DBA OLSON M

 
 
     
           
(747) PRO CHIROPRACTIC CANTON

 
 
     
           
(748) GRIDIRON GUYS CONSTRUCT

 
 
     
           
(749) TRU BARRE STUDIO

 
 
     
           
(750) BROADDUS & ASSOCIATES

 
 
     
           
(751) STUART SMITH INS AGENCY

 
 
     
           
(752) GREY GHOST DBA SUGARBUSH

 
 
     
           
(753) OBRYAN GROUNDS MAINT INC

 
 
     
           
(754) CORNERSTONE CONCRETE

 
 
     
           
(755) METAL & WIRE PRODUCTS CO

 
 
     
           
(756) THE MILLER GROUP

 
 
     
           
Schedule R (Form 990) 2021
Schedule R (Form 990) 2021
Page 3
Part V
Transactions With Related Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity .....................
1a
 
No
b Gift, grant, or capital contribution to related organization(s) ............................
1b
 
No
c Gift, grant, or capital contribution from related organization(s) ............................
1c
 
No
d Loans or loan guarantees to or for related organization(s) ............................
1d
 
No
e Loans or loan guarantees by related organization(s) ............................
1e
 
No
f Dividends from related organization(s) ............................
1f
 
No
g Sale of assets to related organization(s) ............................
1g
 
No
h Purchase of assets from related organization(s) ............................
1h
 
No
i Exchange of assets with related organization(s) ............................
1i
 
No
j Lease of facilities, equipment, or other assets to related organization(s) .......................
1j
 
No
k Lease of facilities, equipment, or other assets from related organization(s) ......................
1k
 
No
l Performance of services or membership or fundraising solicitations for related organization(s) .....................
1l
Yes
 
m Performance of services or membership or fundraising solicitations by related organization(s) .................
1m
Yes
 
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................
1n
Yes
 
o Sharing of paid employees with related organization(s) ............................
1o
 
No
p Reimbursement paid to related organization(s) for expenses ............................
1p
 
No
q Reimbursement paid by related organization(s) for expenses ............................
1q
 
No
r Other transfer of cash or property to related organization(s) ............................
1r
 
No
s Other transfer of cash or property from related organization(s) ............................
1s
 
No
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization 		(b)
Transaction
type (a-s) 		(c)
Amount involved 		(d)
Method of determining amount involved





Schedule R (Form 990) 2021
Schedule R (Form 990) 2021
Page 4
Part VI
Unrelated Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity 		(b)
Primary activity 		(c)
Legal domicile
(state or foreign
country) 		(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

(e)
Are all partners
section
501(c)(3)
organizations? 		(f)
Share of total income




 		(g)
Share of
end-of-year
assets 		(h)
Disproprtionate allocations? 		(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065) 		(j)
General or
managing
partner? 		(k)
Percentage
ownership
Yes No Yes No Yes No






























Schedule R (Form 990) 2021
Schedule R (Form 990) 2021
Page 5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R. See instructions.
Return Reference Explanation
Schedule R (Form 990) 2021

Additional Data


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