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)
Do not enter social security numbers on this form as it may be made public.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2024
Open to Public Inspection
A For the 2024 calendar year, or tax year beginning 01-01-2024 , and ending 12-31-2024
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 $ 55,608,169
F Name and address of principal officer:
STEVE MILLARD
388 S MAIN ST STE 205
AKRON,OH44311
I
Tax-exempt status: ( 9 ) (insert no.) or
J
Website:
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  
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
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 8
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 8
5 Total number of individuals employed in calendar year 2024 (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 188,627
b Net unrelated business taxable income from Form 990-T, Part I, line 11 ......... 7b 187,627
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 0 0
9 Program service revenue (Part VIII, line 2g) ......... 49,280,331 55,419,542
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 147,220 188,627
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) 49,427,551 55,608,169
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)..... 44,582,738 50,318,435
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) 0    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 4,778,581 4,696,051
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 49,361,319 55,014,486
19 Revenue less expenses. Subtract line 18 from line 12....... 66,232 593,683
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 11,015,093 13,047,806
21 Total liabilities (Part X, line 26)............. 10,244,542 11,683,572
22 Net assets or fund balances. Subtract line 21 from line 20..... 770,551 1,364,234
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
Signature of officer Date
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name

Firm's EIN
Firm's address



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 (2024)
Form 990 (2024)
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 expenses  
Form 990 (2024)
Form 990 (2024)
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 (2024)
Form 990 (2024)
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 (2024)
Form 990 (2024)
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?
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:
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, or any disqualified or other person 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 (2024)
Form 990 (2024)
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
8
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
8
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 filed
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:
STEVE MILLARD PLAN ADMIN388 S MAIN ST STE 205   AKRON,OH44311 (330) 376-5550
Form 990 (2024)
Form 990 (2024)
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, box 6 of 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......................................................................
PLAN ADMINISTRATOR/TRUSTEE
 1.00
.................
  		X           0 0 0
(2) JOHN KRAJEWSKI......................................................................
SECRETARY/TREASURER/TRUSTEE
 1.00
.................
  		X           0 0 0
(3) MARY HANNA WINCH......................................................................
TRUSTEE
 1.00
.................
  		X           0 0 0
(4) CAMI LERO......................................................................
TRUSTEE
 1.00
.................
  		X           0 0 0
(5) ZACHARY KOHL......................................................................
SECRETARY/TREASURER/TRUSTEE
 1.00
.................
  		X           0 0 0
(6) DANIEL RICE......................................................................
TRUSTEE
 1.00
.................
  		X           0 0 0
(7) LAURA COLAGIOVANNI......................................................................
TRUSTEE
 1.00
.................
  		X           0 0 0
(8) CHRISTOPHER BECK......................................................................
TRUSTEE
 1.00
.................
  		X           0 0 0


















Form 990 (2024)
Form 990 (2024)
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..............
c Total from continuation sheets to Part VII, Section A..
d Total (add lines 1b and 1c)......... 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 0
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 3,909,472
CONSOLIPLEX AKRON LLC

9555 ROCKSIDE RD STE 300-C
CLEVELAND,OH44125 		MANAGEMENT SERVICES 474,959
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 2
Form 990 (2024)
Form 990 (2024)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII.............
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512 - 514
Contributions, Gifts, Grants, and OtherAmt Similar Amounts 1a Federated campaigns..1a  
b Membership dues..1b  
c Fundraising events..1c  
d Related organizations1d  
e Government grants (contributions)1e  
f All other contributions, gifts, grants, and similar amounts not included above1f  
g Noncash contributions included in lines 1a - 1f:$ 1g  
h Total. Add lines 1a-1f.......  
Program Service RevenueAmt Business Code
2a EMPLOYERS' CONTRIBUTIONS 525100 55,419,542 55,419,542    
b
c
d
e
f All other program service revenue.        
g Total. Add lines 2a–2f ..... 55,419,542
OtherAmtRevenueAmt 3 Investment income (including dividends, interest, and othersimilar amounts) ...... 188,627   188,627  
4 Income from investment of tax-exempt bond proceeds        
5 Royalties...........        
(i) Real (ii) Personal
6a Gross rents 6a    
b Less: rental expenses 6b    
c Rental income or (loss) 6c    
d Net rental income or (loss).......        
(i) Securities (ii) Other
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).........        
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..      
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..        
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..        
OtherRevenueMiscAmt
Business Code
11a            
b            
c            
d All other revenue ....        
e Total. Add lines 11a–11d ......  
12 Total revenue. See instructions..... 55,608,169 55,419,542 188,627 0
Form 990 (2024)
Form 990 (2024)
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 ....... 50,318,435  
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 ...... 4,475,508      
b Legal .........        
c Accounting ........... 49,150      
d Lobbying ...........        
e Professional fundraising services. See Part IV, line 17    
f Investment management fees ......        
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) 4,198      
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 ... 31,765      
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 REGULATORY FEES 68,837      
b INCOME TAX 66,593      
c
d
e All other expenses        
25 Total functional expenses. Add lines 1 through 24e 55,014,486      
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 if following SOP 98-2 (ASC 958-720).        
Form 990 (2024)
Form 990 (2024)
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 ........ 2,849,425 1 0
2 Savings and temporary cash investments ......... 1,534,298 2 6,913,250
3 Pledges and grants receivable, net ......   3  
4 Accounts receivable, net ............. 6,862 4 3,013
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 ...... 80,267 9 54,148
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 ........... 6,544,241 15 6,077,395
16 Total assets. Add lines 1 through 15 (must equal line 33)... 11,015,093 16 13,047,806
Liabilities 17 Accounts payable and accrued expenses ..... 72,883 17 42,271
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 10,171,659 25 11,641,301
26 Total liabilities. Add lines 17 through 25.. 10,244,542 26 11,683,572
Net Assets or Fund Balance Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27 Net assets without donor restrictions .......... 770,551 27 1,364,234
28 Net assets with donor restrictions ...........   28  
Organizations that do not follow FASB ASC 958, check here right arrow 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 ........... 770,551 32 1,364,234
33 Total liabilities and net assets/fund balances ........ 11,015,093 33 13,047,806
Form 990 (2024)
Form 990 (2024)
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
55,608,169
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
55,014,486
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
593,683
4
Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) ..
4
770,551
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
1,364,234
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 Uniform Guidance, 2 C.F.R. Part 200, Subpart F?
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 (2024)
Form 990 (2024)
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
right arrow 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.
right arrow Attach to Form 990.
right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
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 July 25, 2006, 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 right arrow  
4
Number of states where property subject to conservation easement is located right arrow  
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
right arrow  
7
Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow $  
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 .........................right arrow $  
(ii)
Assets included in Form 990, Part X ...............................right arrow $  
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 ..........................right arrow $  
b
Assets included in Form 990, Part X ...............................right arrow $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
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 right arrow  
b
Permanent endowment right arrow  
c
Term endowment right arrow  
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).)..right arrow 0
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
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.)right arrow  
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.)right arrow  
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 6,067,586
(2)OTHER ASSETS 9,809
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........right arrow 6,077,395
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  
NET REINSURANCE PAYABLE 11,641,301








Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)right arrow 11,641,301
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) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
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 55,608,169
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 55,608,169
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 55,608,169
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 55,014,486
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 55,014,486
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 55,014,486
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, 2024 (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) (Rev. 1-2025)


Additional Data


Software ID:  
Software Version:  




SCHEDULE O
(Form 990)
(Rev. January 2025)
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.
Attach to Form 990 or 990-EZ.
 Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
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, 2024. 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) (Rev. 1-2025)


Additional Data


Software ID:  
Software Version:  
SCHEDULE R
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047
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) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
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) 14952 PROPERTY LLC

 
 
     
                 
(2) 43 DIESEL REPAIR LLC

 
 
     
                 
(3) 4450 BELDEN LLC

 
 
     
                 
(4) 8791 FREEWAY LLC

 
 
     
                 
(5) A AND J ELECTRIC LLC

 
 
     
                 
(6) A GENTLE FAREWELL LLC

 
 
     
                 
(7) AB DRAGONS LLC

 
 
     
                 
(8) ACCELERATED FITNESS LLC

 
 
     
                 
(9) AD PISTON RING LLC

 
 
     
                 
(10) AGINS AND GILMAN LLC

 
 
     
                 
(11) AIRSHIP LLC

 
 
     
                 
(12) ALEXANDER CONTRACTING LL

 
 
     
                 
(13) ALL IN ONE ELECTRIC LLC

 
 
     
                 
(14) AMERICAN ELECTRIC LLC

 
 
     
                 
(15) AMY GOODSON CO LLC

 
 
     
                 
(16) APPALACHIAN OUTDOORS LLC

 
 
     
                 
(17) ART OF THE ROOT LTD

 
 
     
                 
(18) ART X LOVE LLC

 
 
     
                 
(19) AUSTIN PRIMARY CARE LLC

 
 
     
                 
(20) AUTUMN LINE STUDIOS LLC

 
 
     
                 
(21) B FINANCIAL LLC

 
 
     
                 
(22) B2K SOLUTIONS LTD

 
 
     
                 
(23) BAGHDY MEDICAL LLC

 
 
     
                 
(24) BALANCE SHEET LLC

 
 
     
                 
(25) BALTZLY DENTAL LLC

 
 
     
                 
(26) BANDK FARM MARKET III LLC

 
 
     
                 
(27) BAUMPOUND ENTERPRISES LL

 
 
     
                 
(28) BECK HOMES LLC

 
 
     
                 
(29) BELLVY CREATIONS LLC

 
 
     
                 
(30) BERTEROS SECOND WAVE LLC

 
 
     
                 
(31) BOCK COMPANY LLC

 
 
     
                 
(32) BOWEN ECM SOLUTIONS LLC

 
 
     
                 
(33) BRADY EXCAVATION LLC

 
 
     
                 
(34) BRIAN BRITT DDS LLC

 
 
     
                 
(35) BROEHL LAW OFFICE LLC

 
 
     
                 
(36) BUCKEYE MILKHOUSE LLC

 
 
     
                 
(37) BUSINESS EXCELLENCE LLC

 
 
     
                 
(38) C BECK ENTERPRISES LLC

 
 
     
                 
(39) C RAM TRANSPORT LLC

 
 
     
                 
(40) CANDG SYSTEMS SERVICES LLC

 
 
     
                 
(41) CAPMED PLUS LLC

 
 
     
                 
(42) CARAVON GOLF COMPANY LTD

 
 
     
                 
(43) CASE LOGISTICS LLC

 
 
     
                 
(44) CBR TRANS LLC

 
 
     
                 
(45) CCC MANAGEMENT LTD

 
 
     
                 
(46) CCMC PROPERTIES LTD

 
 
     
                 
(47) CHOICE AIRE LLC

 
 
     
                 
(48) CHUCKS CUSTOM LLC

 
 
     
                 
(49) CLE PM LLC

 
 
     
                 
(50) COFFEE AND CODE LLC

 
 
     
                 
(51) CRAIGWISE CONSTRUCTION L

 
 
     
                 
(52) CUSTOM STONE HOUSE LLC

 
 
     
                 
(53) CV MANAGEMENT LLC

 
 
     
                 
(54) DAVID MPS LLC ALS DELI

 
 
     
                 
(55) DAWSON ENTERPRISES LLC

 
 
     
                 
(56) DENTAL SOURCE LLC

 
 
     
                 
(57) DERU LANDSCAPE ARCHT LLC

 
 
     
                 
(58) DIDION AND GREEN LLC

 
 
     
                 
(59) DIMARCO AND ASSOCIATES LLC

 
 
     
                 
(60) DIVERSIFIED DIGITAL LLC

 
 
     
                 
(61) DL ANESTHESIA LLC

 
 
     
                 
(62) DLSII CONSULTING LLC

 
 
     
                 
(63) DMY LLC

 
 
     
                 
(64) DRIVEN MX LLC

 
 
     
                 
(65) DURO MANUFACTURING LLC

 
 
     
                 
(66) EBERLY HOOF TRIMMING LLC

 
 
     
                 
(67) ELC LLC

 
 
     
                 
(68) ELEVEN TWENTY FIVE LLC

 
 
     
                 
(69) ELI AND JACK DAHER PTNRSHP

 
 
     
                 
(70) EMBRACE INDEPENDENCE LLC

 
 
     
                 
(71) EMPIRE FOODS II LLC

 
 
     
                 
(72) ERB LEGAL LLC

 
 
     
                 
(73) FIDELITY SYSTEMS LTD

 
 
     
                 
(74) FLICORE LLC

 
 
     
                 
(75) FOOT SCAPE LLC

 
 
     
                 
(76) FRASER AUTO LLC DBA PHAN

 
 
     
                 
(77) FULL SWING LLC

 
 
     
                 
(78) GANDB ANDERSON GARAGE LLC

 
 
     
                 
(79) GANGLE CONSTRUCTION LLC

 
 
     
                 
(80) GIFTS OF HOPE LLC

 
 
     
                 
(81) GLAMOUR EYES LLC

 
 
     
                 
(82) GLIK HOLDINGS LLC

 
 
     
                 
(83) GMJ MANAGEMENT CO LLC

 
 
     
                 
(84) GRABOWSKY PROPERTIES LLC

 
 
     
                 
(85) GRISI AND BUDDE LLC

 
 
     
                 
(86) GRUBBS INVESTMENT LLC

 
 
     
                 
(87) GURRERI HOLDINGS LLC

 
 
     
                 
(88) HANS NOBLE DESIGNS LLC

 
 
     
                 
(89) HARD WAY LLC DBA LAGRANG

 
 
     
                 
(90) HELM CONSTRUCTION LLC

 
 
     
                 
(91) HIRING OPTICS LLC

 
 
     
                 
(92) HOMETOWN SALES TEAM LLC

 
 
     
                 
(93) HOWENSTINE GROUP LLC

 
 
     
                 
(94) HRONEK LAW LLC

 
 
     
                 
(95) HUNGRY HORSE LLC

 
 
     
                 
(96) HUPP MARGOLIS AND LEAK LLC

 
 
     
                 
(97) INDEPENDENCE CEMENT LLC

 
 
     
                 
(98) INDEPENDENT ELEVATOR LLC

 
 
     
                 
(99) INFINITE AUTO GLASS LLC

 
 
     
                 
(100) INFINITE SIMPLICITY LLC

 
 
     
                 
(101) INSPIRON LOGISTICS LLC

 
 
     
                 
(102) INTENTLY LLC

 
 
     
                 
(103) ITR HOLDINGS LTD

 
 
     
                 
(104) J CRAFT CONSULTING LLC

 
 
     
                 
(105) J MILLER LOGGING LLC

 
 
     
                 
(106) J6 LLC

 
 
     
                 
(107) JCS MANUFACTURING LLC

 
 
     
                 
(108) JDH OFFICE LLC

 
 
     
                 
(109) JL REP GROUP LLC

 
 
     
                 
(110) JM PROCESS SOLUTIONS LLC

 
 
     
                 
(111) JMT GROUP LLC

 
 
     
                 
(112) JOHN PIERSON LLC

 
 
     
                 
(113) JPS LEGACY LLC

 
 
     
                 
(114) JR REYNOLDS LLC DBA JENK

 
 
     
                 
(115) JREX MEDIA LLC

 
 
     
                 
(116) JS CUSTOM CRAFT LLC

 
 
     
                 
(117) JUST RITE PLUMBING LLC

 
 
     
                 
(118) KAREN MILLER CRNA LLC

 
 
     
                 
(119) KARON LLC

 
 
     
                 
(120) KH SALES MANAGEMENT LLC

 
 
     
                 
(121) KM STUDIOS LLC

 
 
     
                 
(122) KROMHARD TWISTS DRILL LL

 
 
     
                 
(123) KWB MASONRY LLC

 
 
     
                 
(124) L WOOD CONSULTING LLC

 
 
     
                 
(125) LAMFAMENT LLC

 
 
     
                 
(126) LASKEY COSTELLO LLC

 
 
     
                 
(127) LAURA THOMAS EA CPA LLC

 
 
     
                 
(128) LEEDY ECOMMERCE LLC

 
 
     
                 
(129) LEGAL PAD ANTS LLC

 
 
     
                 
(130) LENTZ AND NOBLE LLC

 
 
     
                 
(131) LEONARD AND TERZOLA CO LTD

 
 
     
                 
(132) LIFE SAFETY SYSTEMS LLC

 
 
     
                 
(133) LINCOLN STREET INK LLC

 
 
     
                 
(134) LITTLE DOG LLC

 
 
     
                 
(135) LITTLE IRELAND FEED LLC

 
 
     
                 
(136) LOLO SOCIAL LLC

 
 
     
                 
(137) LONGS CONTRACTING LLC

 
 
     
                 
(138) LPRFB LLC

 
 
     
                 
(139) M SQUARED COMPANIES LLC

 
 
     
                 
(140) MARK ALL ENTERPRISES LLC

 
 
     
                 
(141) MARKS VACATION HOMES LLC

 
 
     
                 
(142) MAX BLASTER LLC

 
 
     
                 
(143) MAXIMUS MEDIA LLC

 
 
     
                 
(144) MCCLEERY LAW FIRM LLC

 
 
     
                 
(145) MCMAHON MANAGEMENT LLC

 
 
     
                 
(146) MEGAN DAWSON SALES LLC

 
 
     
                 
(147) MIKE DUNN MASONRY LLC

 
 
     
                 
(148) MLI PROPERTIES LLC

 
 
     
                 
(149) MT CONTRACTING LLC

 
 
     
                 
(150) MW SCREENWRITERS LLC

 
 
     
                 
(151) NADER REALTY LLC

 
 
     
                 
(152) NEXLEVEL DESIGN LLC

 
 
     
                 
(153) NGC GROUP LLC

 
 
     
                 
(154) OAKTEN INVESTMENTS LLC

 
 
     
                 
(155) OKSK LLC

 
 
     
                 
(156) OMEM LLC

 
 
     
                 
(157) OROSZ EXCAVATING LLC

 
 
     
                 
(158) OSI LLC DBA OPTIMUM SURG

 
 
     
                 
(159) OUTSIDE DESIGN LLC

 
 
     
                 
(160) PARKSIDE RESTORATION LLC

 
 
     
                 
(161) PEARL LAW OFFICES LLC

 
 
     
                 
(162) PETRUS HR SOLUTIONS LLC

 
 
     
                 
(163) PHNOM PENH CAPITAL LLC

 
 
     
                 
(164) PIER LON PARK LLC

 
 
     
                 
(165) PRACKOS LANDSCAPING LLC

 
 
     
                 
(166) PUERTO DESIGN LLC

 
 
     
                 
(167) PURSUIT ENTERPRISES LLC

 
 
     
                 
(168) QUICK TURN MACHINING LLC

 
 
     
                 
(169) RABER SERVICES LLC

 
 
     
                 
(170) RADIN DENTAL LLC

 
 
     
                 
(171) RAMSIER ELECTRIC LLC

 
 
     
                 
(172) RAN INVESTORS LLC

 
 
     
                 
(173) REFRAME YOU LLC

 
 
     
                 
(174) RESHOT LLC

 
 
     
                 
(175) RINE INSURANCE GROUP LLC

 
 
     
                 
(176) RIT SAFETY SOLUTIONS LLC

 
 
     
                 
(177) ROB AND REB MEDIA LLC

 
 
     
                 
(178) ROUNDTABLE LEARING LLC

 
 
     
                 
(179) RRP CHEESE BARN LLC

 
 
     
                 
(180) RSD LANDSCAPING LLC

 
 
     
                 
(181) RTSV LLC

 
 
     
                 
(182) S3 CUSTOMS LLC

 
 
     
                 
(183) S88 HOLDINGS LLC

 
 
     
                 
(184) SAYRE CONSTRUCTION LLC

 
 
     
                 
(185) SCARBOROUGH CPA LLC DBA

 
 
     
                 
(186) SCOTCHMAN ELECTRIC LLC

 
 
     
                 
(187) SCOTTS SERVICES LLC

 
 
     
                 
(188) SHABBY CHIC SALON LLC

 
 
     
                 
(189) SHALE CREEK LLC

 
 
     
                 
(190) SHAW AUTOMOTIVE LLC

 
 
     
                 
(191) SHINER HRC LLC

 
 
     
                 
(192) SIMON SPORTS LLC

 
 
     
                 
(193) SIX PENCE LLC

 
 
     
                 
(194) SJSJ LLC DBA BP SHOP

 
 
     
                 
(195) SK TRADING CO LTD

 
 
     
                 
(196) SKYHOPPER LLC

 
 
     
                 
(197) SLATER AND ZURZ LLP

 
 
     
                 
(198) SLICED LOAF LLC

 
 
     
                 
(199) SOLUTIONS BY GG LLC

 
 
     
                 
(200) SPRINTER LOGISTICS LLC

 
 
     
                 
(201) STEVE JANSSEN LLC

 
 
     
                 
(202) STONE BROTHERS FARM LLC

 
 
     
                 
(203) SUBCON SECURITY LLC

 
 
     
                 
(204) SWEET AND GEEKS LLC

 
 
     
                 
(205) T FERRY CUSTOM HOMES LLC

 
 
     
                 
(206) T ROWLEY LAWNS LLC

 
 
     
                 
(207) TALS TRUCKING LLC

 
 
     
                 
(208) TEEG FAMILY LLC

 
 
     
                 
(209) TELEVOI LLC

 
 
     
                 
(210) THE CHANDRA LAW FIRM LLC

 
 
     
                 
(211) THE SOCIAL DEPT LLC

 
 
     
                 
(212) THE TEN KEY GROUP LLC

 
 
     
                 
(213) THE WELLNESS C LLC

 
 
     
                 
(214) THERTON ADVISORY LLC

 
 
     
                 
(215) THOMAS G MOORE CPA LTD

 
 
     
                 
(216) TK HOME INSPECTION LLC

 
 
     
                 
(217) TL KELLERS MEATS LLC

 
 
     
                 
(218) TOOLBOX TRADES LLC

 
 
     
                 
(219) TRAX RESTAURANT LLC

 
 
     
                 
(220) TRIPODO CONSULTING LLC

 
 
     
                 
(221) TRISSEL ROLL OFF SVC LLC

 
 
     
                 
(222) UNSURPASSED HOLDINGS LLC

 
 
     
                 
(223) UPTOWN AUTO SERVICE LLP

 
 
     
                 
(224) USILLUMINATIONS LLC

 
 
     
                 
(225) V AND B TIRE SUPPLIERS LLC

 
 
     
                 
(226) VCH TOOLS LLC

 
 
     
                 
(227) VICTOR Y KOPYEV MD LLC

 
 
     
                 
(228) VIVID VENTURES LLC

 
 
     
                 
(229) VORENUS VENTURES LLC

 
 
     
                 
(230) WADSWORTH TAVERN LLC

 
 
     
                 
(231) WEMMK ENTERPRISES LLC

 
 
     
                 
(232) WTD MECHANICAL LLC

 
 
     
                 
(233) YAZID HUSSEIN DO LLC

 
 
     
                 
(234) YURI GAGARIN LLC

 
 
     
                 
(235) ZEHNDER DISPOSAL LLC

 
 
     
                 
(236) ZJN AGENCY LLC

 
 
     
                 
(237) ZONE SAFETY LLC

 
 
     
                 
(238) ZRC MACHINERY LLC

 
 
     
                 
(239) ZUBS 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) 1-2-3 GLUTEN FREE INC

 
 
     
           
(2) 1ST CALL TILE AND REMODEL

 
 
     
           
(3) 216 DIGITAL INC

 
 
     
           
(4) 3RD STREET COMM CHURCH

 
 
     
           
(5) 409AI ENTERPRISES INC

 
 
     
           
(6) 4-B WOOD SPECIALTIES INC

 
 
     
           
(7) 620 EAST SMITH RD INC

 
 
     
           
(8) 9375 BRKPRK RD DBA PARMA

 
 
     
           
(9) A ALL COMFORT HVAC

 
 
     
           
(10) A BEST TERMITE AND PEST CO

 
 
     
           
(11) A G INDUSTRIES INC

 
 
     
           
(12) A NEW IMAGE LANDSCAPE

 
 
     
           
(13) A NOTCH ABOVE CNSTRCTION

 
 
     
           
(14) A SIGN ABOVE INC

 
 
     
           
(15) A CRANO EXCAVATING INC

 
 
     
           
(16) A-1 GRINDING CORP

 
 
     
           
(17) AANDB ROOFING B BUEHL IND

 
 
     
           
(18) ABF ROOFING AND RESTORAT

 
 
     
           
(19) ABOVE AND BEYOND DOOR SYS

 
 
     
           
(20) ACCURATE AUTO GLASS

 
 
     
           
(21) ACE BACKGROUND CHECK INC

 
 
     
           
(22) ACE HEATING AND AIR CONDIT

 
 
     
           
(23) ACE LIGHTING SERVICES

 
 
     
           
(24) ACE PRECISION INDUSTRIES

 
 
     
           
(25) ACTIV PHYSICAL THERAPY

 
 
     
           
(26) ADAMS FUNERAL HOME

 
 
     
           
(27) ADAPTIVE DRIVING ALLANCE

 
 
     
           
(28) ADV COATINGS AND MAIN SOLS

 
 
     
           
(29) ADVANCED AIR DUCT SOL

 
 
     
           
(30) ADVANCED HYDRAULIC SYSTE

 
 
     
           
(31) ADVANCED PLASTICS INC

 
 
     
           
(32) ADVANCED SURFACE TECHNOL

 
 
     
           
(33) ADVANCED WINDOW SERVICE

 
 
     
           
(34) AG GROUP DBA AG CONSULT

 
 
     
           
(35) AGENCY ASSOCIATES INC

 
 
     
           
(36) AGVANTAGE MARKETING INC

 
 
     
           
(37) AILES MILLWORK INC

 
 
     
           
(38) AKA ELECTRIC INC

 
 
     
           
(39) AKRON CHILDRENS MUSEUM

 
 
     
           
(40) AKRON CNC TRAINING CTR

 
 
     
           
(41) AKRON COFFEE ROASTERS

 
 
     
           
(42) AKRON DERMATOLOGY INC

 
 
     
           
(43) AKRON ORAL SURGERY GRP

 
 
     
           
(44) AKRON PLATING PROP HOLD

 
 
     
           
(45) AKRON POLYMER SYSTEMS

 
 
     
           
(46) ALAMEDA COMMUNICATIONS

 
 
     
           
(47) ALAN MAIONE CONCRETE

 
 
     
           
(48) ALBRECHT TRUCKING CO

 
 
     
           
(49) ALEXIS EXHIBITS INC

 
 
     
           
(50) ALL SEASONS MAINTENANCE

 
 
     
           
(51) ALL STAR POWER CLEANING

 
 
     
           
(52) ALLIED EQUIPMENT COMPANY

 
 
     
           
(53) ALLIED FIBER

 
 
     
           
(54) ALLIED NURSE PRACTITION

 
 
     
           
(55) ALLIED PAINTING

 
 
     
           
(56) ALLPAC CORPORATION

 
 
     
           
(57) ALLSTATE

 
 
     
           
(58) ALT MEDIA STUDIOS

 
 
     
           
(59) ALWYS ANGLEN DBA OLSON M

 
 
     
           
(60) AMERICAN ANALYTICAL LAB

 
 
     
           
(61) AMERICAN DIVERSIFIED DEV

 
 
     
           
(62) AMERICAN ORTHODONTIC LAB

 
 
     
           
(63) AMERICAN TESTING TECH

 
 
     
           
(64) AMERICAN WINDOW CLEANING

 
 
     
           
(65) ANATOMICAL CONCEPTS INC

 
 
     
           
(66) ANDEEN HAGERLING INC

 
 
     
           
(67) ANDERSON DRILLING AND PUMP

 
 
     
           
(68) ANDRAKO AND ASSOCIATES INC

 
 
     
           
(69) ANNE MARIES FINE JEWELRY

 
 
     
           
(70) ANTHONY ROOFING

 
 
     
           
(71) ANYTIME TREE SERVICE INC

 
 
     
           
(72) ANZER

 
 
     
           
(73) APK CONSTRUCTION AND ROOF

 
 
     
           
(74) ARC RUBBER

 
 
     
           
(75) ARCHITECTURAL DESIGN

 
 
     
           
(76) ARMDAN ENTERPRISES INC

 
 
     
           
(77) ARROWHEAD TALENT SLTNS

 
 
     
           
(78) ART GRAF BUILDERS

 
 
     
           
(79) ARTISTS INCORPORATED

 
 
     
           
(80) ASAP HEATING AND COOLING

 
 
     
           
(81) ASHWORTH HOME BUILDERS

 
 
     
           
(82) ATLAS ROOFING COMPANY

 
 
     
           
(83) ATOM BLASTING AND FINISH

 
 
     
           
(84) AUSTIN D SCHRADER

 
 
     
           
(85) AUSTIN J LINDEN III

 
 
     
           
(86) AUSTIN TAPE AND LABEL INC

 
 
     
           
(87) AUTO DEALER DESIGNS

 
 
     
           
(88) AUTOMOTIVE INDUSTRIAL SU

 
 
     
           
(89) AVISUN RENEWABLE ENERGY

 
 
     
           
(90) BALANCE HOLISTIC HEALTH

 
 
     
           
(91) BALKAN CO

 
 
     
           
(92) BANKS MFG COMPANY INC

 
 
     
           
(93) BARAONAS BAKING CO

 
 
     
           
(94) BARREL LODGE

 
 
     
           
(95) BARTLEY AND BOLIN INC

 
 
     
           
(96) BASELINE TECHNOLOGIES

 
 
     
           
(97) BASSETT INSURANCE AGENCY

 
 
     
           
(98) BAY MANUFACTURING

 
 
     
           
(99) BEARING AND TRAN SUPPLY CO

 
 
     
           
(100) BEATTYS SPORTS

 
 
     
           
(101) BEDROCK STONE COMPANY

 
 
     
           
(102) BELL MUSIC CO

 
 
     
           
(103) BELLA DORA MANAGEMENT

 
 
     
           
(104) BELLS ELECTRIC ENT INC

 
 
     
           
(105) BELSOLE GROUNDWORKS

 
 
     
           
(106) BENEFITS CONSULTING

 
 
     
           
(107) BERINGER PLATING INC

 
 
     
           
(108) BERKI LAW GROUP

 
 
     
           
(109) BEST COMMERCIAL ENERGY S

 
 
     
           
(110) BEVERAGE MARKETING GROUP

 
 
     
           
(111) BIG MIKES AUTOMOTIVE

 
 
     
           
(112) BILTMORE EXTERIORS INC

 
 
     
           
(113) BISSLER AND SONS

 
 
     
           
(114) BLAHA TRUCKING INC

 
 
     
           
(115) BLASER AND MERICLE INC

 
 
     
           
(116) BLAZIN RIBS INC

 
 
     
           
(117) BLOOMS PRINTING

 
 
     
           
(118) BLUE SKIES DIRECT

 
 
     
           
(119) BM SPRINKLER HOLDINGS

 
 
     
           
(120) BMS BURNS

 
 
     
           
(121) BNAI JESHURUN CONGREG

 
 
     
           
(122) BOLD REAL ESTATE CONSULT

 
 
     
           
(123) BOUTIQUE IT SOLUTIONS

 
 
     
           
(124) BRADSHAW AND SONS CONCRETE

 
 
     
           
(125) BRIARWOOD CONSTRUCTION

 
 
     
           
(126) BRIGHT HOUSE CLEANING

 
 
     
           
(127) BROADDUS AND ASSOCIATES

 
 
     
           
(128) BROADWIRE INC

 
 
     
           
(129) BROOKER BROTHERS FORGING

 
 
     
           
(130) BROOKVIEW DEVELOPMENT

 
 
     
           
(131) BUCHWALTER GREENHOUSE

 
 
     
           
(132) BUCKEYE ENERGY BROKERS

 
 
     
           
(133) BUCKEYE METAL GROUP INC

 
 
     
           
(134) BUCKEYE QUALITY MEATS

 
 
     
           
(135) BUCKEYE SEALED STORAGE

 
 
     
           
(136) BUCKEYE SEAMLESS SPOUTNG

 
 
     
           
(137) BUCKYS BAKERY DBA SHOD

 
 
     
           
(138) BUDGET BLINDS OF MEDINA

 
 
     
           
(139) BUGH INC

 
 
     
           
(140) BURGHARDT MANUFACTURING

 
 
     
           
(141) BURLY BOLT INC

 
 
     
           
(142) BURTEN BELL CARR DVLPMNT

 
 
     
           
(143) BURTON GAS USA

 
 
     
           
(144) BUSINESS IMPROVEMENT GRP

 
 
     
           
(145) BUSY BEE MUFFLER

 
 
     
           
(146) C AND G ERECTORS INC

 
 
     
           
(147) C SHOEMAKER FUNERAL

 
 
     
           
(148) CAMBRIAS BISTRO

 
 
     
           
(149) CAMP CARL

 
 
     
           
(150) CAMP HO MITA KODA FNDTN

 
 
     
           
(151) CAMPBELL CARPET INC

 
 
     
           
(152) CAMPBELL COMMUNICATIONS

 
 
     
           
(153) CANAL FULTON ENTERPRISES

 
 
     
           
(154) CANTON FAMILY DENTISTRY

 
 
     
           
(155) CANTON SPECIALTY GARAGE

 
 
     
           
(156) CANTON WHOLESALE FLORAL

 
 
     
           
(157) CAO ADVISORY

 
 
     
           
(158) CAPITAL ENVIRONMENTAL

 
 
     
           
(159) CAPOVETTA DBA TRANSWORLD

 
 
     
           
(160) CAPSTONE OIL PRODUCING

 
 
     
           
(161) CAPTIGATE DBA BETR4YOU

 
 
     
           
(162) CARD PALMER SIBBISON

 
 
     
           
(163) CARD PAYMENT SYSTEMS OH

 
 
     
           
(164) CARLISLE GOLF CLUB INC

 
 
     
           
(165) CAROLYN CORSILLO

 
 
     
           
(166) CAROLYN NIKOLE HORVATH

 
 
     
           
(167) CARR EXCAVATING

 
 
     
           
(168) CASA DI SASSI

 
 
     
           
(169) CASEY ROCH AND ASSOCIATES

 
 
     
           
(170) CATER TO YOU

 
 
     
           
(171) CENTER FOR DENTAL HEALTH

 
 
     
           
(172) CENTER RIDGE DENTAL PROS

 
 
     
           
(173) CHAGRIN RIVER CO INC

 
 
     
           
(174) CHAGRIN VALLEY MEDICAL

 
 
     
           
(175) CHAGRIN VALLEY OPTOM

 
 
     
           
(176) CHARLES AND ASSOC MKTG

 
 
     
           
(177) CHASE GROUP REAL ESTATE

 
 
     
           
(178) CHEMEQUIP SALES INC

 
 
     
           
(179) CHEMICAL AND MECHANICAL

 
 
     
           
(180) CHEVALIER CHIROPRACTIC

 
 
     
           
(181) CHEZ-DEL INTERIORSINC

 
 
     
           
(182) CHIRO CNCPTS OF AVON LKE

 
 
     
           
(183) CHRISTIAN ST REAL ESTATE

 
 
     
           
(184) CHRSTPHER MCDONL AND ASSOC

 
 
     
           
(185) CITI ELECTRIC INC

 
 
     
           
(186) CITY PLATING

 
 
     
           
(187) CJW INC

 
 
     
           
(188) CLARK C WHITE III DDX

 
 
     
           
(189) CLARKTEL TELECOMMUNICATI

 
 
     
           
(190) CLE SMILES BY DR NIKI

 
 
     
           
(191) CLE XPRESS

 
 
     
           
(192) CLEAR SOLUTION CONSULTIN

 
 
     
           
(193) CLEARY BROTHERS LANDSCP

 
 
     
           
(194) CLEVELAND EQUINE CLINIC

 
 
     
           
(195) CLEVELAND FISH AND SEAFOOD

 
 
     
           
(196) CLEVELAND OAK INC

 
 
     
           
(197) CLEVELAND SHUTTERS

 
 
     
           
(198) CLEVELAND SMILE CENTER

 
 
     
           
(199) CLEVELAND SPECIALTY INSP

 
 
     
           
(200) CLINTON MACHINE CO

 
 
     
           
(201) CM BUSINESS CONSULTANTS

 
 
     
           
(202) COLLINWOOD ACADEMY

 
 
     
           
(203) COMMUNICATION SOLUTIONS

 
 
     
           
(204) COMMUNICATIONS FACTORY

 
 
     
           
(205) COMPASS SOLUTIONS GROUP

 
 
     
           
(206) COMPLETE CONCRETE INC

 
 
     
           
(207) CON-BELT INC

 
 
     
           
(208) CONCEPT 4 INSURANCE

 
 
     
           
(209) CONNERS COMFORT SYSTEMS

 
 
     
           
(210) CONRADS HEATING AND COOLIN

 
 
     
           
(211) CONTI TOOL AND DIE CO

 
 
     
           
(212) CONTOUR TOOL

 
 
     
           
(213) CORCORAN AUTO REPAIR

 
 
     
           
(214) CORNERSTONE APPRSL SVCS

 
 
     
           
(215) CORNERSTONE BIBLE FELLOW

 
 
     
           
(216) CORNERSTONE CONCRETE

 
 
     
           
(217) CORNERSTONE HOMES AND DSGN

 
 
     
           
(218) COULTER WATERPROOFING

 
 
     
           
(219) COUNTRYMAN ENERGY

 
 
     
           
(220) COUNTRYSIDE PLUMBING

 
 
     
           
(221) COURT COMMUNITY SERVICE

 
 
     
           
(222) CRASH CAT MEDIA GROUP

 
 
     
           
(223) CREATIVEDGE MARKETING

 
 
     
           
(224) CROWL MONTGOMERY AND CLARK

 
 
     
           
(225) CRYSTAL ARTHRITIS CENTER

 
 
     
           
(226) CUETO FAMILY DENTAL

 
 
     
           
(227) CUSTOM APPAREL ETC

 
 
     
           
(228) CUSTOM SINK TOP

 
 
     
           
(229) CUSTOM STAIRS AND FINISHES

 
 
     
           
(230) CUYAHOGA FLS VET CLINIC

 
 
     
           
(231) D NIEW CONSTRUCTION INC

 
 
     
           
(232) D OTTO ELECTRIC INC

 
 
     
           
(233) DAS MECHANICAL

 
 
     
           
(234) DAN GUARDO

 
 
     
           
(235) DANA WATTS PHD

 
 
     
           
(236) DANDM OILFIELD SERV INC

 
 
     
           
(237) DANIEL ODONNELL

 
 
     
           
(238) DANNEMILLER DIVERS COMPS

 
 
     
           
(239) DANTE ANTONELLI CEMENT

 
 
     
           
(240) DAUHTR OF C AND M CNCSSION

 
 
     
           
(241) DAVE LIBERMAN

 
 
     
           
(242) DAVID F DEPASQUALE ATTNY

 
 
     
           
(243) DAVIS TREE FARM NURSERY

 
 
     
           
(244) DAYSPRING CHRISTIAN

 
 
     
           
(245) DBA MANTUA HARDWARE

 
 
     
           
(246) DCS PROPERTIES INC

 
 
     
           
(247) DECHECOS PIZZARIA

 
 
     
           
(248) DEERFIELD FRIENDS CHURCH

 
 
     
           
(249) DEGAETANO SALES

 
 
     
           
(250) DENNYS TOOL MFG INC

 
 
     
           
(251) DENTAL HEALTH SERVICES

 
 
     
           
(252) DESIGN RESTORATION AND REC

 
 
     
           
(253) DFI INC REMAX RESULTS

 
 
     
           
(254) DIAMOND LINE CONTAINER

 
 
     
           
(255) DICAUDO PITCHFORD YODER

 
 
     
           
(256) DIFEO AND SONS POULTRY INC

 
 
     
           
(257) DIGITAL INTEGRATED SYS

 
 
     
           
(258) DIIORIO SHEET METAL INC

 
 
     
           
(259) DIRECT IMPORT HOME DECOR

 
 
     
           
(260) DIRTY RIVER BICYCLE WORK

 
 
     
           
(261) DISCOUNT CUSTOM CABINETS

 
 
     
           
(262) DIVANS DESIGNS AND INVEST

 
 
     
           
(263) DK DENTAL LABORATORY INC

 
 
     
           
(264) DMC BENEFITS INC

 
 
     
           
(265) DMC ENTERPRISES

 
 
     
           
(266) DMS WATER SOLUTIONS CO

 
 
     
           
(267) DMT CERTIFIED

 
 
     
           
(268) DN PRODUCTS INC

 
 
     
           
(269) DOMENICO DAVIDE CONSTR

 
 
     
           
(270) DON SITTS AUTO SALES INC

 
 
     
           
(271) DONALD WHITAKER INC

 
 
     
           
(272) DOOR SPECIALTIES INC

 
 
     
           
(273) DOOR WORKS AND CONST CO

 
 
     
           
(274) DOVER LANDSCAPING

 
 
     
           
(275) DOYLE SYSTEMS

 
 
     
           
(276) DR HOUSSAM MHANNA

 
 
     
           
(277) DR JOHN J KOBERLEIN DDS

 
 
     
           
(278) DR RICHARD HULTS AND ASSOC

 
 
     
           
(279) DR SAMUEL PUPINO DDS

 
 
     
           
(280) DR WALEED NEMER MD

 
 
     
           
(281) DRABIK MANUFACTURING INC

 
 
     
           
(282) DREAM WEAVER EMBROIDERY

 
 
     
           
(283) DRELLISHAK AUTO CARE

 
 
     
           
(284) DRS KOTAPISH AND KAYAFAS

 
 
     
           
(285) DRY SOLIDS PROCESS AND PKG

 
 
     
           
(286) DT DELIVERY INC

 
 
     
           
(287) DUTCH DANNEMILLER ELECTR

 
 
     
           
(288) DYNAMICS ONLINE INC

 
 
     
           
(289) E DAKE PLUMBING AND HEAT

 
 
     
           
(290) E EXPRESS INC

 
 
     
           
(291) EA FLOWMASTERS PLUMBING

 
 
     
           
(292) EAGLE CREEK PRESS AND PROP

 
 
     
           
(293) EAGLE CREEK WHOLESALE

 
 
     
           
(294) EANDL HEATING AND AIR

 
 
     
           
(295) EASTLAKE MACHINE PRODS

 
 
     
           
(296) EBERHARDT LANDSCAPING

 
 
     
           
(297) ECKARD BALDWIN FUNERAL

 
 
     
           
(298) ECOSCAPE SUPPLY INC

 
 
     
           
(299) EDGEWOOD VET HOSPITAL

 
 
     
           
(300) EDWARDS WINDOW AND DOOR RE

 
 
     
           
(301) ELEGANT RENOVATION

 
 
     
           
(302) ELIJAH AND ISAIAH MGMT

 
 
     
           
(303) ELITE COMBUSTION SLTIONS

 
 
     
           
(304) ELIZABETH A THOMARIOS

 
 
     
           
(305) ELLET NEON SALES AND SRVCE

 
 
     
           
(306) ELLET RADIATOR SERVICE

 
 
     
           
(307) ELLSWORTH AUTO BODY

 
 
     
           
(308) EMILY A TRICASO

 
 
     
           
(309) ENTRUST TAXATION SERVICE

 
 
     
           
(310) ERNIES AUTO BODY INC

 
 
     
           
(311) ESHANI ONE STOP LIQUOR

 
 
     
           
(312) EUCLID GRND MSTR TENANT

 
 
     
           
(313) EVANS ACCOUNTING AND TAX

 
 
     
           
(314) EVERGREEN SALES AND SVC

 
 
     
           
(315) EVERTRUE PRODUCTIONS INC

 
 
     
           
(316) EVOLUTION WEALTH MGMT

 
 
     
           
(317) EWART OHLSON MACHINE CO

 
 
     
           
(318) EXPERT TREE SOLUTIONS IN

 
 
     
           
(319) EXPLORE FAMILY CHIRO

 
 
     
           
(320) FABRITECH SOLUTIONS

 
 
     
           
(321) FAIRLAWN PERIODONTICS

 
 
     
           
(322) FALLS AUTO BODY

 
 
     
           
(323) FALLS FILTRATION

 
 
     
           
(324) FAMILY PROMISE OF SUMMIT

 
 
     
           
(325) FASTSIGNS

 
 
     
           
(326) FERFOLIA FUNERAL HOMES

 
 
     
           
(327) FERRARI GUTTER SERVICES

 
 
     
           
(328) FIKE FAMILY PRIMARY CARE

 
 
     
           
(329) FIREHAWK AUTOMOTIVE

 
 
     
           
(330) FIRST CHOICE POLE RESTOR

 
 
     
           
(331) FITNESS EVOL DBA FE3 INT

 
 
     
           
(332) FLEXLAWN AND LANDSCAPE

 
 
     
           
(333) FLOURISHING LDRSHP INST

 
 
     
           
(334) FLOWERS BY DICK AND SON

 
 
     
           
(335) FLUID TRANSFER TECH INC

 
 
     
           
(336) FOCUSED METAL PRODUCTS

 
 
     
           
(337) FORMS ASSOCIATES INC

 
 
     
           
(338) FRECKA PLUMBING

 
 
     
           
(339) FREDEBAUGH WELL DRILLING

 
 
     
           
(340) FREMAR INDUSTRIES INC

 
 
     
           
(341) FRIESS EQUIPMENT INC

 
 
     
           
(342) FRONT DOOR DELIVERY

 
 
     
           
(343) GALEHOUSE TREE FARMS

 
 
     
           
(344) GENERAL PLASTEX

 
 
     
           
(345) GERRING AND SONS CARPENTER

 
 
     
           
(346) GILHAM HOME IMPROVEMENT

 
 
     
           
(347) GISSINGER WELD AND FAB

 
 
     
           
(348) GLOBAL SPECIALTIES

 
 
     
           
(349) GLOW ELECTRICAL SERVICES

 
 
     
           
(350) GOMILLION FURNITURE SERV

 
 
     
           
(351) GOOD FAITH INC

 
 
     
           
(352) GP TREE SERVICE

 
 
     
           
(353) GRANT VISION CARE

 
 
     
           
(354) GRAY CPA INC

 
 
     
           
(355) GREAT BEGINNINGS PED DEN

 
 
     
           
(356) GREAT LAKE PACKERS

 
 
     
           
(357) GREAT LAKES ARCH SERVICE

 
 
     
           
(358) GREAT LAKES PORTABLES

 
 
     
           
(359) GREATER AKRON CHAMBER

 
 
     
           
(360) GREEN FOOT AND ANKLE CARE

 
 
     
           
(361) GREENLAWN CEMETERY ASSOC

 
 
     
           
(362) GREENTOWN VOL FIRE DEPT

 
 
     
           
(363) GRIDIRON GUYS CONSTRUCT

 
 
     
           
(364) GRIND ALL INC

 
 
     
           
(365) GRTSVILLE ANIMAL HOSPTAL

 
 
     
           
(366) GTS COMMS AND CABLING

 
 
     
           
(367) H AND B MACHINE AND TOOL INC

 
 
     
           
(368) HABITAT FOR HUMANITY

 
 
     
           
(369) HALAMAY COLOR LAB INC

 
 
     
           
(370) HALL OF FAME MANAGEMENT

 
 
     
           
(371) HALLES ENGINEERING AND DE

 
 
     
           
(372) HANKS REFRIGERATION INC

 
 
     
           
(373) HARALSON ROOFING

 
 
     
           
(374) HARMONY HOUSE

 
 
     
           
(375) HARTVILLE VOL FIRE DEPT

 
 
     
           
(376) HARVEST YOGA AND WELLNESS

 
 
     
           
(377) HARVEY HARDIN

 
 
     
           
(378) HAYZE INC DBA CREATIVE

 
 
     
           
(379) HD CARPET DBA NORTHPORT

 
 
     
           
(380) HEALTH FIRST CHIROPRACT

 
 
     
           
(381) HECKMAN EXCAVATING INC

 
 
     
           
(382) HERBERT USA INC

 
 
     
           
(383) HERK EXCAVATING INC

 
 
     
           
(384) HERMAN MACHINE INC

 
 
     
           
(385) HERNANDEZ CONSTRUCTION

 
 
     
           
(386) HICKMAN LOWDER AND CO LPA

 
 
     
           
(387) HIGH POINTE ROOFING

 
 
     
           
(388) HIGHLAND LANDSCAPE

 
 
     
           
(389) HILLSIDE BAPTIST CHURCH

 
 
     
           
(390) HOLKENBORG LANDSCPE SERV

 
 
     
           
(391) HOLLOS PAPER CRAFT INC

 
 
     
           
(392) HOWARD AND OBRIEN ASSOC

 
 
     
           
(393) HR STRATEGIES SOLUTIONS

 
 
     
           
(394) HUDSON COMMUNITY LIVING

 
 
     
           
(395) HUDSON CONSV OF BALLET

 
 
     
           
(396) HUDSON EQUIPMENT

 
 
     
           
(397) HUDSON FAMILY PRACTICE

 
 
     
           
(398) HYDROSOL SYSTEM INC

 
 
     
           
(399) I REID STENO INC

 
 
     
           
(400) IDM INC

 
 
     
           
(401) IMAGE IZ BY DESIGN

 
 
     
           
(402) IMPACT BUILDING SOLUTION

 
 
     
           
(403) IMPACT GRNDS MAINT AND DES

 
 
     
           
(404) IMPEL WEALTH MANAGEMENT

 
 
     
           
(405) INDUSTRL EQUIP ERECTORS

 
 
     
           
(406) INFINITY HOMES AND REMODEL

 
 
     
           
(407) INTEGRITY COLLISION

 
 
     
           
(408) INTERIM SERVICES CORP

 
 
     
           
(409) INTERIOR GRAPHIC SYSTEMS

 
 
     
           
(410) INTERNATIONAL INSTALL IN

 
 
     
           
(411) IRIS SALON

 
 
     
           
(412) J D M GROWTH GROUP

 
 
     
           
(413) JABER BUILDERS

 
 
     
           
(414) JADE MASSOTHERAPY

 
 
     
           
(415) JANDD FARMS TRANSPORTATION

 
 
     
           
(416) JANDJ INDUSTRIAL SALES INC

 
 
     
           
(417) JANDM INTERNATIONAL CORP

 
 
     
           
(418) JANDP SWINGLE MECHANICAL

 
 
     
           
(419) JARAD SALES INC

 
 
     
           
(420) JARVIS INDUSTRIES INC

 
 
     
           
(421) JASON B TERRY REALTOR

 
 
     
           
(422) JAWORSKI PHYS THERAPY

 
 
     
           
(423) JBM TECHNOLOGIES OF OHIO

 
 
     
           
(424) JC LANDSCAPING

 
 
     
           
(425) JEFF KNIGHT

 
 
     
           
(426) JEFF THE PLUMBER INC

 
 
     
           
(427) JEFFERSON AUTO SERVICES

 
 
     
           
(428) JEFFREY S MASIN MD

 
 
     
           
(429) JEM PLUMBING INC

 
 
     
           
(430) JENSEN ENDODONTICS INC

 
 
     
           
(431) JIM AND SONS TRANSMISSION

 
 
     
           
(432) JIMMY MOLEY MD

 
 
     
           
(433) JODIE SIEDLECKI DDS

 
 
     
           
(434) JODWAY HEATING AND COOLING

 
 
     
           
(435) JOHANNA K CONRAD DDS

 
 
     
           
(436) JOHN A SHUTSA AND ASSOC

 
 
     
           
(437) JOHN MCGEE INS AND FINAN

 
 
     
           
(438) JONS LANDSCAPE

 
 
     
           
(439) JOS-TECH INC

 
 
     
           
(440) JSCAPES DESIGN AND INSTALL

 
 
     
           
(441) JT EATON AND CO INC

 
 
     
           
(442) JUDY KOVACS CONSULTING

 
 
     
           
(443) JUS B MEDIA

 
 
     
           
(444) KAMM STAR CONTRACTORS

 
 
     
           
(445) KANDK SERVICES INC

 
 
     
           
(446) KANYA INDUSTRIES

 
 
     
           
(447) KARE CONDOMINIUM MANAGE

 
 
     
           
(448) KAREN TRACE

 
 
     
           
(449) KARMAN RUBBER CO

 
 
     
           
(450) KATHERINE BELU

 
 
     
           
(451) KATIE GREENE ATTY AT LAW

 
 
     
           
(452) KB BUSINESS CONSULTING

 
 
     
           
(453) KC COLLISION CENTERS

 
 
     
           
(454) KENT AUTOMATION

 
 
     
           
(455) KENT MOLD AND MFG CO

 
 
     
           
(456) KENYON AND SONS METAL PROC

 
 
     
           
(457) KERGAARD CLEANERS

 
 
     
           
(458) KEVIN CRUM AND COMPANY INC

 
 
     
           
(459) KEVIN D YODER MASONRY

 
 
     
           
(460) KHF INC

 
 
     
           
(461) KIDDIE ACADEMY AVON LAKE

 
 
     
           
(462) KIEFER TOOL AND MOLD INC

 
 
     
           
(463) KIEO PUNG DDS

 
 
     
           
(464) KIMMEL HEATING AND AIR

 
 
     
           
(465) KMB DBA KING BROS

 
 
     
           
(466) KNIGHT SOUND AND LIGHTING

 
 
     
           
(467) KOLENZ TRANSPORT INC

 
 
     
           
(468) KOLLMANS GREENHOUSE

 
 
     
           
(469) KOLONY BOWL AND MRY LN CEN

 
 
     
           
(470) KORKAN GRANITE

 
 
     
           
(471) KOSMIN WEALTH MANAGEMENT

 
 
     
           
(472) KOVEIN CONCRETE CONST

 
 
     
           
(473) KRAIG AND KRAIG

 
 
     
           
(474) KRAMERS EQPMNT SERVICES

 
 
     
           
(475) KS FURNITURE SALES INC

 
 
     
           
(476) KYLE BURNS

 
 
     
           
(477) LA FAMIGLIA CORP

 
 
     
           
(478) LAGER AND VINE

 
 
     
           
(479) LAGRANGE ELECTRICAL

 
 
     
           
(480) LAKE FOREST COUNTRY CLUB

 
 
     
           
(481) LAKEWOOD TIRE PROS

 
 
     
           
(482) LANGSTONS ULTMATE CLEAN

 
 
     
           
(483) LASKO ENTERPRISES

 
 
     
           
(484) LATEK AND RYBICKI FUNERAL

 
 
     
           
(485) LEACHS GARAGE INC

 
 
     
           
(486) LEADERSHIP AKRON

 
 
     
           
(487) LEADING EDGE SALES AND MAR

 
 
     
           
(488) LEEK BROKERAGE

 
 
     
           
(489) LEES HEATING AND AIR

 
 
     
           
(490) LEEZ DEZIGNZ

 
 
     
           
(491) LEGHART PANEL AND AUTOMA

 
 
     
           
(492) LERO ROLLENCE AND MOINETTE

 
 
     
           
(493) LETTERGRAPHICS INC

 
 
     
           
(494) LEUENBERGER MASTER CLEAN

 
 
     
           
(495) LIAM GUINEY INVEST ADVSR

 
 
     
           
(496) LIGHTING DYNAMINCS INC

 
 
     
           
(497) LINDA DINUNZIO INSURANCE

 
 
     
           
(498) LISA LONGO

 
 
     
           
(499) LITTS HARDWRE AND PLUMBING

 
 
     
           
(500) LIVE WELL HEALTH COACH

 
 
     
           
(501) LLOYDS TOWING INC

 
 
     
           
(502) LMS BMW AND MINI SPCS

 
 
     
           
(503) LOCALICIOUS SIRNAS PIZZA

 
 
     
           
(504) LOG CABIN SPORT SHOP

 
 
     
           
(505) LONG AND SHORT OF IT

 
 
     
           
(506) LOOP XPRESS INC

 
 
     
           
(507) LORAIN CNTY CHMBR OF COM

 
 
     
           
(508) LOVELESS INC

 
 
     
           
(509) LOWRY HEATING AND COOLING

 
 
     
           
(510) LUMBERTON INDUSTRIES

 
 
     
           
(511) LUMEN NATION

 
 
     
           
(512) LYLES JEWELRY AND COIN

 
 
     
           
(513) LYNK PACKAGING INC

 
 
     
           
(514) LYN-WAY RESTAURANT INC

 
 
     
           
(515) M AND S FINANCIAL SERVICES

 
 
     
           
(516) MADZAY COLOR GRAPHICS

 
 
     
           
(517) MAG RESOURCES

 
 
     
           
(518) MAGIC CITY MACHINE INC

 
 
     
           
(519) MAGIC CITY MOTORCARS INC

 
 
     
           
(520) MAHONING VALLEY MVP HOME

 
 
     
           
(521) MAKARICH STRUCTURAL ENGR

 
 
     
           
(522) MAMSYS CONSULTING SRVCS

 
 
     
           
(523) MANDK CONSULTING AND MGMT

 
 
     
           
(524) MANDM ELECTRICAL CONTRCTRS

 
 
     
           
(525) MANDM PROFESSIONAL PRPTIES

 
 
     
           
(526) MANDM SAFETY SOLUTIONS

 
 
     
           
(527) MANDR MANUFACTURING

 
 
     
           
(528) MANHATTAN CLEANING SERVI

 
 
     
           
(529) MANTUA JAY ENTERPRISES

 
 
     
           
(530) MAPLE HEIGHTS HARDWARE

 
 
     
           
(531) MARANATHA MECHANICAL SRV

 
 
     
           
(532) MARCHETTA ARCHITECTURAL

 
 
     
           
(533) MARCINKOWEY MORTUARY

 
 
     
           
(534) MARCY STUDER DBA WYSS

 
 
     
           
(535) MARGIDA AND ASSOC INC

 
 
     
           
(536) MARKLEY REALTY INC

 
 
     
           
(537) MARKS BUILDING COMPANY

 
 
     
           
(538) MARKS CONSTRUCTION

 
 
     
           
(539) MARY HANNA WINCH KORFF

 
 
     
           
(540) MATTHEW PRICE

 
 
     
           
(541) MAXIMUM PRFRMNCE AND HNDLI

 
 
     
           
(542) MCAFEE TOOL AND DIE INC

 
 
     
           
(543) MCCASKEY LNDSPE AND DESIGN

 
 
     
           
(544) MCCUTCHEON INSUR AGENCY

 
 
     
           
(545) MCJAK CANDY COMPANY

 
 
     
           
(546) MCMILLEN CHIROPRACTIC

 
 
     
           
(547) MEADOW RUN LABRADORS

 
 
     
           
(548) MEAN JOE ADVERTISING

 
 
     
           
(549) MEDINA GLASS BLOCK

 
 
     
           
(550) MEGLIO SALON AND SPA

 
 
     
           
(551) MEL WACKER SIGNS

 
 
     
           
(552) MERIDIAN SWIMWEAR

 
 
     
           
(553) MGC WELLNESS SERVICES

 
 
     
           
(554) MI BELLA AESTHETICS OHIO

 
 
     
           
(555) MICELI CLASS CO

 
 
     
           
(556) MICHAEL GUIRGUIS DDS INC

 
 
     
           
(557) MICHAEL KAUFMAN CO DBA

 
 
     
           
(558) MICHAEL S SCHAFER INC

 
 
     
           
(559) MICHAEL T CONWAY ESQ

 
 
     
           
(560) MIDCAP AND COMPANY

 
 
     
           
(561) MIDWEST MACHINE SERVICE

 
 
     
           
(562) MIGHTY AUTO PRO

 
 
     
           
(563) MIKE FREDERICKS INSURNCE

 
 
     
           
(564) MIKES MARKET

 
 
     
           
(565) MILL SUPPLY

 
 
     
           
(566) MILLER EXPRESS

 
 
     
           
(567) MILLER GARAGE DOOR CO

 
 
     
           
(568) MILLS MILLS FIELY LUCAS

 
 
     
           
(569) MINDY MICHAELS HAIR DSGN

 
 
     
           
(570) MINGLEWOOD DISTILLING CO

 
 
     
           
(571) MITCHELL WOODWORKING

 
 
     
           
(572) MNL MANAGEMENT

 
 
     
           
(573) MOBILITY AGILITY QUICKNE

 
 
     
           
(574) MODERN CHIROPRACTIC

 
 
     
           
(575) MODERN DAY MUFFLER AND BRK

 
 
     
           
(576) MODERN DESIGNS INC

 
 
     
           
(577) MOGADORE EYE CARE

 
 
     
           
(578) MONARCH PRODUCTS COMPANY

 
 
     
           
(579) MONROE PLUMBING

 
 
     
           
(580) MOONLIGHT INDUSTRIES INC

 
 
     
           
(581) MPG CAULKING AND RESTOR

 
 
     
           
(582) MR MANAGEMENT

 
 
     
           
(583) MR WRENCHES OF AKRON

 
 
     
           
(584) MS MIKIS GYMNASTICS

 
 
     
           
(585) MSJ SERVICES INC

 
 
     
           
(586) MUDD CONSTRUCTION

 
 
     
           
(587) MUNROE FALLS FAMILY DENT

 
 
     
           
(588) MYKOLA ENTERPRISES INC

 
 
     
           
(589) N L CONSTRUCTION CORP

 
 
     
           
(590) NANCCO PROPERTY MGMT

 
 
     
           
(591) NATHANS AUTOMOTIVE

 
 
     
           
(592) NATHANS LAWN AND LANDSCPE

 
 
     
           
(593) NE OHIO FULFILLMENT CNTR

 
 
     
           
(594) NEAL LENGACHER CUSTM FRM

 
 
     
           
(595) NELSON ALUMINUM FOUNDRY

 
 
     
           
(596) NEO FENCE COMPANY INC

 
 
     
           
(597) NEO REHAB SPECIALISTS

 
 
     
           
(598) NICKAY INC

 
 
     
           
(599) NJK DBA KOUSSA DENTAL

 
 
     
           
(600) NMS WEALTH MANAGEMENT

 
 
     
           
(601) NNPS CO INC

 
 
     
           
(602) NO LIMIT TRANSPORTATION

 
 
     
           
(603) NORLSON INC

 
 
     
           
(604) NORTH CANTON TRUCK CENTE

 
 
     
           
(605) NORTH COAST FIELDHOUSE

 
 
     
           
(606) NORTH COAST PSYCH

 
 
     
           
(607) NORTH COAST WIRELESS

 
 
     
           
(608) NORTH EAST DYNAMIC DATA

 
 
     
           
(609) NORTH ROYALTON POWER EQU

 
 
     
           
(610) NORTHCOAST INC REC SPEC

 
 
     
           
(611) NORTHEAST PROF HOME CARE

 
 
     
           
(612) NORTHEASTERN RESOURCES

 
 
     
           
(613) NORTHERN CONST MGMT INC

 
 
     
           
(614) NORTHERN OHIO EQUIP SERV

 
 
     
           
(615) NORWESCOR HOLSTEINS INC

 
 
     
           
(616) NOVAKS CONSTRUCTION

 
 
     
           
(617) NRH ELECTRIC INC

 
 
     
           
(618) NUTRON NAMEPLATE INC

 
 
     
           
(619) NW PROPERTY MANAGEMENT

 
 
     
           
(620) OBRYAN GROUNDS MAINT INC

 
 
     
           
(621) OHIO CALCULATING INC

 
 
     
           
(622) OHIO ERIE AND CANALWAY COL

 
 
     
           
(623) OHIO INDUSTRIAL GROUP

 
 
     
           
(624) OHIO LANDSCAPE ASSOCIAT

 
 
     
           
(625) OHIO MUN ADVISORY COUN

 
 
     
           
(626) OHIO PAINT MODIFICATION

 
 
     
           
(627) OLD FORGE SERVICES INC

 
 
     
           
(628) ON TIME DELIVERY INC

 
 
     
           
(629) OREILLY EQUIPMENT

 
 
     
           
(630) ORGANIC WAY DBA THEPLACE

 
 
     
           
(631) ORRVILLE CHAMBER OF COMM

 
 
     
           
(632) OSBOURN PLUMBING HEATING

 
 
     
           
(633) OWENS FLOORING COMPANY

 
 
     
           
(634) P A HECKMAN SALON

 
 
     
           
(635) P3 INFRASTRUCTURE INC

 
 
     
           
(636) PAI MEDICAL INC

 
 
     
           
(637) PALMER AND SON EXCAVATING

 
 
     
           
(638) PARADYME MEDICAL SERVICE

 
 
     
           
(639) PATIBANDLA DENTAL

 
 
     
           
(640) PATIO YOGA DBA YOGA DEN

 
 
     
           
(641) PAUL GNALL INSURANCE

 
 
     
           
(642) PEARL COFFEE COMPANY

 
 
     
           
(643) PERFECT BAL GYM AND CHEER

 
 
     
           
(644) PERFECT CONVERTER COMPAN

 
 
     
           
(645) PERFORMANCE CONCRETE SOL

 
 
     
           
(646) PERRINO CUSTOM BUILDERS

 
 
     
           
(647) PERRY WELDING AND MACHINE

 
 
     
           
(648) PETERSON HEAT TREATING

 
 
     
           
(649) PHARMCO MNGMNT DBA COMPO

 
 
     
           
(650) PHOENIX SERVICES

 
 
     
           
(651) PIERCE LEGAL GROUP

 
 
     
           
(652) PILZ MACHINE

 
 
     
           
(653) PIONEER ENVIRONMNTL SRVS

 
 
     
           
(654) PITTS FIRE EXTINGUISHER

 
 
     
           
(655) PLAIN BROTHERS AUTO SERV

 
 
     
           
(656) PLATING PERCEPTIONS INC

 
 
     
           
(657) PLATINUM CONSTRUCTION

 
 
     
           
(658) PLS MATERIALS

 
 
     
           
(659) PM GRAPHICS INC

 
 
     
           
(660) PNEUMATIC PARTS CO

 
 
     
           
(661) POLAR PRODUCTS INC

 
 
     
           
(662) POND SUPPLIES OF OHIO

 
 
     
           
(663) PORTAGE DEVELOP BOARD

 
 
     
           
(664) PORTAGE METRO HOUSING A

 
 
     
           
(665) POWER MEDIA

 
 
     
           
(666) PREFERRED COMMUNICATION

 
 
     
           
(667) PREMIER CLEVELAND INVEST

 
 
     
           
(668) PREMIER SEALS MFG

 
 
     
           
(669) PREMIER SHOT COMPANY

 
 
     
           
(670) PRESTIGE PROPERTY

 
 
     
           
(671) PRODICUS CONSULTING GRP

 
 
     
           
(672) PROFESSIONAL STEALTH MKT

 
 
     
           
(673) PROJECT DATA SOLUTIONS

 
 
     
           
(674) PROJECT LEARN OF SUMMIT

 
 
     
           
(675) PUEHLER TOOL CO

 
 
     
           
(676) QUALITY GLASS AND MIRROR

 
 
     
           
(677) QUES INDUSTRIES INC

 
 
     
           
(678) R S INDUSTRIES INC

 
 
     
           
(679) RADIOACTIVE ELECTRONICS

 
 
     
           
(680) RALPHS AUTO CARE

 
 
     
           
(681) RAM SALES INC

 
 
     
           
(682) RAMA RENTAL PROPERTIES

 
 
     
           
(683) RANDS TRUCK CAPS AND ACCS

 
 
     
           
(684) RAY GIDICH HEATING AND AC

 
 
     
           
(685) RAZOR EDGE PERCIS GRIND

 
 
     
           
(686) RCG TAX PARTNERS

 
 
     
           
(687) RDP SPORTS PLUS

 
 
     
           
(688) REEDS TOWING

 
 
     
           
(689) REICHARD CONSTRUCTION

 
 
     
           
(690) RENEW COMMUNITIES

 
 
     
           
(691) RENEWABLE LUBRICANTS INC

 
 
     
           
(692) RICHARD DOYLE FINANCIAL

 
 
     
           
(693) RICHFIELD AUTO CENTER

 
 
     
           
(694) RIGHT CHOICE SEPTIC INST

 
 
     
           
(695) ROB REINHART EXCAVATING

 
 
     
           
(696) ROBERT E SCHNEIDER DDS

 
 
     
           
(697) ROBERTS REMODEL AND CONSTR

 
 
     
           
(698) ROBS LANDSCAPING AND EXC

 
 
     
           
(699) ROCKWAY MORTGAGE CO

 
 
     
           
(700) RODGERS CONSTRUCTION

 
 
     
           
(701) ROGERS CONCRETE INC

 
 
     
           
(702) RONALD P KOLODZIEJ DMD

 
 
     
           
(703) RONS TRANSMISSIONS INC

 
 
     
           
(704) ROSEBRIAN DBA RED ROSE

 
 
     
           
(705) ROTOCAST TECHNOLOGIES

 
 
     
           
(706) ROYAL BUSINESS EQUIPMENT

 
 
     
           
(707) ROYAL CREST GOLF CLUB

 
 
     
           
(708) ROYALTON AUTOMOTIVE

 
 
     
           
(709) RP SALES INC

 
 
     
           
(710) RYAN HUMBERT

 
 
     
           
(711) RYAN-RAMSEY HR SOLUTIONS

 
 
     
           
(712) S S PARKS SALVAGGI

 
 
     
           
(713) S TEK INC

 
 
     
           
(714) SABETTI BODY SHOP INC

 
 
     
           
(715) SABLE CREEK GOLF COURSE

 
 
     
           
(716) SACHA ENTERPRISES

 
 
     
           
(717) SACHSEN BUILDERS CORP

 
 
     
           
(718) SAFETY AUTO GLASS

 
 
     
           
(719) SAGAMORE 400 TOWNHOUSES

 
 
     
           
(720) SANTOS ITALIAN RESTURANT

 
 
     
           
(721) SARA STUCKY SAYNER ARCHI

 
 
     
           
(722) SARAH RALSTON RETOUCHING

 
 
     
           
(723) SARAHS VINEYARD

 
 
     
           
(724) SCHOENFELD QLTY CONSTRUC

 
 
     
           
(725) SCHULTE AND CO CPA

 
 
     
           
(726) SCI CO

 
 
     
           
(727) SCRAP DYNAMICS CORP

 
 
     
           
(728) SEAMAN AND ASSOCIATES

 
 
     
           
(729) SELZER TOOL AND DIE

 
 
     
           
(730) SENN CUSTOM CABINETS

 
 
     
           
(731) SENTRY FENCE COMPANY

 
 
     
           
(732) SERENITY DESIGN SLTNS

 
 
     
           
(733) SHERRY ROSE

 
 
     
           
(734) SHOEMAKER RIGGING AND TRAN

 
 
     
           
(735) SHORELINE EXPRESS INC

 
 
     
           
(736) SHULL MEDICAL EDUCATORS

 
 
     
           
(737) SHULTZ DESIGN AND CONSTRCT

 
 
     
           
(738) SHUMAN INC

 
 
     
           
(739) SIERRA GIANT SCALE

 
 
     
           
(740) SILVER CREEK PLUMBING CO

 
 
     
           
(741) SIMCOX GRINDING AND STEEL

 
 
     
           
(742) SIMPLIFIED FACILITIES GP

 
 
     
           
(743) SINGLETON CORPORATION

 
 
     
           
(744) SIR TROYS TOY KINGDOM

 
 
     
           
(745) SIRAK FINANCIAL MNGMT

 
 
     
           
(746) SJZ LOGISTIC INC

 
 
     
           
(747) SLIPPER RUN PROPERTIES

 
 
     
           
(748) SLUTZKERS QUICKPRINT CTR

 
 
     
           
(749) SMART HEALTHCARE SERVICE

 
 
     
           
(750) SMETZS TIRE AND SERVICE

 
 
     
           
(751) SMITH TOWNSHIP

 
 
     
           
(752) S-N-H PROPERTIES INC

 
 
     
           
(753) SNIVELY INC

 
 
     
           
(754) SNL CONSULTING SERVICES

 
 
     
           
(755) SOKANY STRATEGIC CONSULT

 
 
     
           
(756) SOMICH AND ASSOCIATES INC

 
 
     
           
(757) SOMMERS CSTM PAINTING

 
 
     
           
(758) SOS INTEGRATION SERVICES

 
 
     
           
(759) SOUTH LANE ADVISORS

 
 
     
           
(760) SPARKS INC

 
 
     
           
(761) SPARTAN REVENUE SYSTEMS

 
 
     
           
(762) SPECIFIED STRUCTURES INC

 
 
     
           
(763) SPRAY FOAM SOLUTIONS INC

 
 
     
           
(764) SPRING GROVE AUTOMOTIVE

 
 
     
           
(765) SPRUNGLE DBA SECRET CREA

 
 
     
           
(766) SPZ MACHINE COMPANY INC

 
 
     
           
(767) SRT OHIO REAL ESTATE

 
 
     
           
(768) ST ASHWORTH TEMPLE COGIC

 
 
     
           
(769) ST GREGORY OF NAREK CHRC

 
 
     
           
(770) STAR CHIRO AND WELLNESS

 
 
     
           
(771) STARK AND KNOLL CO LPA

 
 
     
           
(772) STATE STREET TIRE

 
 
     
           
(773) STAYRITE DRYWALL INC

 
 
     
           
(774) STEINER AVIATION INTL

 
 
     
           
(775) STEPHANIE DEMUESY

 
 
     
           
(776) STEPHENS PAIN RECOVERY

 
 
     
           
(777) STEWARTS CARING PLACE

 
 
     
           
(778) STRASBURG KITCHEN WHLSLE

 
 
     
           
(779) STREETSBORO BOOKKEEPING

 
 
     
           
(780) STROUD ENGINEERING SERV

 
 
     
           
(781) STUART SMITH INS AGENCY

 
 
     
           
(782) STUDIO K CREATIVE

 
 
     
           
(783) STUTLER LEASING INC

 
 
     
           
(784) SUGAR CREEK VALLEY FARMS

 
 
     
           
(785) SULLYS RENT ALL

 
 
     
           
(786) SUMMERS INSURANCE GROUP

 
 
     
           
(787) SUMMIT EDUCATION INIT

 
 
     
           
(788) SUMMIT EXCAVATING

 
 
     
           
(789) SUMMIT FISHING EQUIPMENT

 
 
     
           
(790) SUMMIT HEATING AND COOLING

 
 
     
           
(791) SUMMIT HOUSING

 
 
     
           
(792) SUMMIT PATHOLOGY GROUP

 
 
     
           
(793) SUMMIT REAL ESTATE GROUP

 
 
     
           
(794) SUNNY BROOK PREST CNCRTE

 
 
     
           
(795) SUNRISE SPRINGS WATER CO

 
 
     
           
(796) SUPECK SEPTIC SERVICES

 
 
     
           
(797) SUPERIOR AERIAL AND EQPMNT

 
 
     
           
(798) SUPERIOR MOBILITY SERV

 
 
     
           
(799) SUPERIOR SPRING INC

 
 
     
           
(800) SUSAN K STEINHAUER

 
 
     
           
(801) SYDMORS JEWELRY AND LOAN

 
 
     
           
(802) SYMTEK

 
 
     
           
(803) SYSTEMS PACK INC

 
 
     
           
(804) T ROWLEY TREE DIVISION

 
 
     
           
(805) TAC FASTENING

 
 
     
           
(806) TAKI HOSPITALITY

 
 
     
           
(807) TALENT SPECIALISTS CONS

 
 
     
           
(808) TALL TALES BAIT AND TACKLE

 
 
     
           
(809) TALLMADGE SPINNING AND MET

 
 
     
           
(810) TANDD DAYTON NURSERIES INC

 
 
     
           
(811) TASOS ELECTRIC CO INC

 
 
     
           
(812) TAYLOR COMPANIES OF OHIO

 
 
     
           
(813) TBAN INC

 
 
     
           
(814) TENNIS UNLIMITED

 
 
     
           
(815) TENYAKS DQ INC DBA DQ

 
 
     
           
(816) TERESA POTTER CONSULTING

 
 
     
           
(817) TERRY LUMBER CO

 
 
     
           
(818) TESCHNERS TAVERN INC

 
 
     
           
(819) TEZ TOOL

 
 
     
           
(820) THE BONNOT COMPANY

 
 
     
           
(821) THE CHAPEL MEDINA

 
 
     
           
(822) THE CHURCH AT WEST CREEK

 
 
     
           
(823) THE DENT SHOP

 
 
     
           
(824) THE FERRUCCIO LAW FIRM

 
 
     
           
(825) THE GODDARD SCHOOL

 
 
     
           
(826) THE IMAGE IN MOTION INC

 
 
     
           
(827) THE KOZLOWSKI CO

 
 
     
           
(828) THE LOCONTI GROUP INC

 
 
     
           
(829) THE MASICA COMPANY INC

 
 
     
           
(830) THE MCMANUS AGENCY INC

 
 
     
           
(831) THE MILLER GROUP

 
 
     
           
(832) THE OHIO BROACH AND MCHINE

 
 
     
           
(833) THE R C MUSSON RUBBER CO

 
 
     
           
(834) THE ROOFING GUY

 
 
     
           
(835) THE SCHIPPER GROUP

 
 
     
           
(836) THE SOKOL LAW FIRM

 
 
     
           
(837) THE SYMPHONY GROUP

 
 
     
           
(838) THE UPS STORE #3008

 
 
     
           
(839) THE URETERAL STENT CO

 
 
     
           
(840) THE WELL COMMUNITY DEVEL

 
 
     
           
(841) THE WESTERMAN GROUP

 
 
     
           
(842) THOMANN ELECTRICAL SERV

 
 
     
           
(843) THOMAS C MAYS ATY AT LAW

 
 
     
           
(844) THOMPSON EXCAVATING

 
 
     
           
(845) THRILL POINT MOTORSPORTS

 
 
     
           
(846) TIM DASO AUCTIONEER

 
 
     
           
(847) TIMBER RIDGE CONSTRCTION

 
 
     
           
(848) TL WORLDWIDE

 
 
     
           
(849) TLC CATERING INC

 
 
     
           
(850) TLT-TURBO INC

 
 
     
           
(851) TODD BISS PRODUCTIONS

 
 
     
           
(852) TOMON AND SONS FUNERAL HMS

 
 
     
           
(853) TOMTOD IDEAS

 
 
     
           
(854) TOP FUEL AUTOMOTIVE

 
 
     
           
(855) TOTAL COMFORT HEAT AND AIR

 
 
     
           
(856) TOWER 80

 
 
     
           
(857) TOWPATH ENTERPRISES INC

 
 
     
           
(858) TP ZETS FINANCIAL ADVISR

 
 
     
           
(859) TR SNYDER CONSTRUCTION

 
 
     
           
(860) TRACES LAWN CARE

 
 
     
           
(861) TRACY FRIDDLE INC

 
 
     
           
(862) TRC LANDSCAPE SERVICES

 
 
     
           
(863) TREVOR BORD

 
 
     
           
(864) TRIAD COMMUNICATIONS INC

 
 
     
           
(865) TRI-CRAFT

 
 
     
           
(866) TROUVE MEDSPA

 
 
     
           
(867) TRULY REACHING YOU

 
 
     
           
(868) TRV INC

 
 
     
           
(869) TTL SYSTEMS INC

 
 
     
           
(870) TUSCARAWAS CTY CNV AND VST

 
 
     
           
(871) TUSKO SALES AND SERVICE

 
 
     
           
(872) TYMAC OF STRASBURG INC

 
 
     
           
(873) TZANGAS PLAKAS MANNOS

 
 
     
           
(874) UNDERVISION SEWER CAMERA

 
 
     
           
(875) UNION PROCESS INC

 
 
     
           
(876) UNITED EARTHWORKS

 
 
     
           
(877) UNITED HEATING AND COOLING

 
 
     
           
(878) UNIVERSAL CONCR AND EXCAV

 
 
     
           
(879) US ELECTRIC CONTRACTOR

 
 
     
           
(880) USA PRECAST CONCRETE

 
 
     
           
(881) VALLEY DENTAL GROUP

 
 
     
           
(882) VARMLAND DBA CUSTOM FAB

 
 
     
           
(883) VARNEY FINK ASSOCIATES

 
 
     
           
(884) VASEL BROS INC

 
 
     
           
(885) VELARDO APPRAISAL GROUP

 
 
     
           
(886) VELOTTA UNIFORM SALES CO

 
 
     
           
(887) VERITAS SOLUTIONS GROUP

 
 
     
           
(888) VIDEO SYSTEMS AND SECURITY

 
 
     
           
(889) VIENNA DISTRIBUTING CO

 
 
     
           
(890) VIKTORIA MANAGEMENT CO

 
 
     
           
(891) VILLAGE OF BOSTON HTS

 
 
     
           
(892) VILLAGE OF ROAMNG SHORES

 
 
     
           
(893) VILLAGE OF SPENCER

 
 
     
           
(894) VINCENT FAMILY INSURANCE

 
 
     
           
(895) VINTAGE MASONRY INC

 
 
     
           
(896) VITTORIOS INC

 
 
     
           
(897) VOUGHT INSURANCE AGENCY

 
 
     
           
(898) W AND W TRANSPORT

 
 
     
           
(899) W CONSTRUCTION SUPPLY

 
 
     
           
(900) WALCHER AND FOX INC

 
 
     
           
(901) WARREN HARLEY DAVIDSON

 
 
     
           
(902) WEBSITE DESIGN AND DEVEL

 
 
     
           
(903) WEEKLEYS MAILING SERV

 
 
     
           
(904) WEILANDWORKS CONSULTING

 
 
     
           
(905) WELLS TRECASO FINANCIAL

 
 
     
           
(906) WENDY WARDELL THW GROUP

 
 
     
           
(907) WESTERGARD INC

 
 
     
           
(908) WESTLAKE CONDOMINIUM RR

 
 
     
           
(909) WGG SERVICES LIMITED

 
 
     
           
(910) WHITMAN AUTOMATION

 
 
     
           
(911) WICKENS ENTERPRISES INC

 
 
     
           
(912) WILLIAM R DAWSON JR

 
 
     
           
(913) WILLIAMS BUILDING GROUP

 
 
     
           
(914) WILLIAMS FLOORING

 
 
     
           
(915) WITSCHEY AND FIRESTINE

 
 
     
           
(916) WOLFSCAPE INC

 
 
     
           
(917) WOMANKIND INC

 
 
     
           
(918) WOODBINE PRODUCTS CO

 
 
     
           
(919) WOODLAND TREE SERVICE

 
 
     
           
(920) WOODVALE UNION CEMETARY

 
 
     
           
(921) WOOSTER CHRYS JEEP DODGE

 
 
     
           
(922) WS CONSULTANTS

 
 
     
           
(923) WSA INC

 
 
     
           
(924) XL INDUSTRIES INC

 
 
     
           
(925) YATISH GOYAL MD INC

 
 
     
           
(926) YELLOW CREEK ANIMAL HOSP

 
 
     
           
(927) YODER BUILDERS LTD

 
 
     
           
(928) YODER GRAPHIC SYSTEMS

 
 
     
           
(929) YODER MASONRY INC

 
 
     
           
(930) YOUNGSTOWN CURVE FORM

 
 
     
           
(931) ZOLLINGER SAND AND GRAVEL

 
 
     
           
(932) ZUHAYR T MADHUN MD INC

 
 
     
           
(933) ZUKS TREE MOVING INC

 
 
     
           
Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
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) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
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) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
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) (Rev. 1-2025)

Additional Data


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