| 1 | Ernst & Young U.S. LLP | 138 | 5/5 | 21 | $95,727 |
| 2 | Deloitte & Touche LLP | 74 | 5/5 | 15 | $55,058 |
| 3 | Deloitte Tax LLP | 44 | 5/5 | 8 | $70,034 |
| 4 | Ally Bank | 12 | 4/5 | 1 | $93,881 |
| 5 | UHY Advisors Great Lakes, Inc. | 12 | 3/5 | 6 | $75,053 |
| 6 | KPMG LLP | 10 | 4/5 | 1 | $85,315 |
| 7 | PRICEWATERHOUSECOOPERS LLP | 10 | 3/5 | 0 | $75,000 |
| 8 | Maner, Costerisan, & Ellis, P.C. | 7 | 5/5 | 2 | $65,000 |
| 9 | PwC US Tax LLP | 7 | 4/5 | 3 | $116,000 |
| 10 | SPA Associates | 7 | 5/5 | 2 | $60,000 |
| 11 | Accenture LLP | 6 | 2/5 | 0 | $67,891 |
| 12 | Ciena Healthcare Management Inc. | 5 | 4/5 | 0 | $90,000 |
| 13 | DM Talent Holdings, LLC | 5 | 2/5 | 1 | $74,506 |
| 14 | Plante Moran, PLLC | 5 | 3/5 | 0 | $95,389 |
| 15 | ALAN C. YOUNG & ASSOCIATES, P.C. | 4 | 3/5 | 1 | $67,600 |
| 16 | AlixPartners, LLP | 4 | 2/5 | 1 | $98,000 |
| 17 | Dicastal North America, Inc. | 4 | 3/5 | 1 | $67,083 |
| 18 | General Motors Company | 4 | 1/5 | 0 | $158,480 |
| 19 | Kelly Services, Inc. | 4 | 2/5 | 0 | $88,775 |
| 20 | Monarch Investment and Management Group, LLC | 4 | 4/5 | 0 | $79,635 |
| 21 | optimal, inc. | 4 | 2/5 | 0 | $70,034 |
| 22 | PSP Group, LLC | 4 | 2/5 | 0 | $67,163 |
| 23 | Crowe, LLP | 4 | 3/5 | 0 | $71,006 |
| 24 | ALTAIR ENGINEERING, INC. | 3 | 1/5 | 0 | $85,030 |
| 25 | Daimay North America Automotive, Inc. | 3 | 2/5 | 0 | $55,000 |
| 26 | Dare Auto, Inc. | 3 | 2/5 | 1 | $74,506 |
| 27 | DENSO International America, Inc. | 3 | 2/5 | 0 | $146,000 |
| 28 | FCA US LLC | 3 | 3/5 | 1 | $200,868 |
| 29 | Fuyao Automotive North America, Inc. | 3 | 3/5 | 1 | $80,192 |
| 30 | GENERAL CONFERENCE OF SEVENTH-DAY ADVENTISTS | 3 | 3/5 | 0 | $66,346 |
| 31 | General Motors | 3 | 2/5 | 2 | $118,835 |
| 32 | HA Automotive Systems, Inc. | 3 | 2/5 | 2 | $75,000 |
| 33 | HP & Associates P.C. | 3 | 2/5 | 2 | $74,506 |
| 34 | LG Energy Solution Michigan, Inc. | 3 | 2/5 | 2 | $73,625 |
| 35 | Pent Kor, LLC | 3 | 1/5 | 0 | $44,512 |
| 36 | Rodl Management, Inc. | 3 | 2/5 | 0 | $51,605 |
| 37 | RSM US LLP | 3 | 3/5 | 0 | $181,005 |
| 38 | W&W INTERNATIONAL CONSULTING LLC | 3 | 3/5 | 0 | $52,800 |
| 39 | Zhongding USA, Inc. | 3 | 1/5 | 0 | $89,357 |
| 40 | AJ Gross LLC | 2 | 1/5 | 0 | $82,218 |
| 41 | Alliance Physical Therapy Group, LLC | 2 | 2/5 | 1 | $96,425 |
| 42 | Amazon.com Services LLC | 2 | 2/5 | 0 | $82,000 |
| 43 | Angstrom Electric LLC | 2 | 1/5 | 0 | $57,000 |
| 44 | Arati Patel & Associates, PLC | 2 | 2/5 | 0 | $82,500 |
| 45 | Association of Chinese Americans, Inc. | 2 | 2/5 | 0 | $72,461 |
| 46 | AUO Corporation America | 2 | 2/5 | 0 | $62,583 |
| 47 | BDO USA, P.C. | 2 | 1/5 | 0 | $77,500 |
| 48 | Brose North America, Inc. | 2 | 2/5 | 0 | $95,000 |
| 49 | Cole, Inc | 2 | 1/5 | 2 | $75,000 |
| 50 | Dana Limited | 2 | 2/5 | 1 | $114,631 |
| 51 | Derderian, Kann, Seyferth & Salucci, P.C | 2 | 2/5 | 0 | $71,250 |
| 52 | Detroit Diesel Corporation | 2 | 2/5 | 0 | $92,609 |
| 53 | Domino's Pizza, Inc. | 2 | 1/5 | 0 | $81,500 |
| 54 | DUS Operating, Inc. | 2 | 1/5 | 0 | $91,936 |
| 55 | Eenhoorn LLC | 2 | 1/5 | 0 | $71,521 |
| 56 | EOS Accountants LLP | 2 | 2/5 | 1 | $55,224 |
| 57 | Family & Lifestyle Medicine | 2 | 1/5 | 2 | $65,294 |
| 58 | Gentherm Incorporated | 2 | 2/5 | 0 | $100,200 |
| 59 | GM Personnel Service, Inc | 2 | 2/5 | 1 | $224,603 |
| 60 | Gold Star Mortgage Financial Group | 2 | 1/5 | 0 | $60,000 |
| 61 | Grant Thornton Advisors LLC | 2 | 1/5 | 0 | $94,050 |
| 62 | Infotree Service, Inc. | 2 | 2/5 | 0 | $53,945 |
| 63 | Kindlinger & Company, PC | 2 | 2/5 | 1 | $62,750 |
| 64 | Leapers, Inc. | 2 | 2/5 | 0 | $53,945 |
| 65 | Means Industries, Inc. | 2 | 1/5 | 0 | $86,520 |
| 66 | MELLEN, SMITH & PIVOZ PLC | 2 | 2/5 | 0 | $60,029 |
| 67 | Michigan Conference of Seventh-day Adventists | 2 | 2/5 | 0 | $58,038 |
| 68 | Moonstar Express LLC | 2 | 1/5 | 0 | $104,000 |
| 69 | Patel & Associates, PLC | 2 | 2/5 | 1 | $78,500 |
| 70 | Plenus Tax & Accounting LLC | 2 | 2/5 | 0 | $55,672 |
| 71 | PREMIER FOOD SUPPLIES, LLC | 2 | 2/5 | 0 | $65,000 |
| 72 | Pulse Wire & Cable, LLC | 2 | 2/5 | 0 | $86,438 |
| 73 | SpendMend | 2 | 2/5 | 0 | $59,000 |
| 74 | Sudha P.C. | 2 | 2/5 | 0 | $85,228 |
| 75 | TG Automotive Group, LLC | 2 | 1/5 | 0 | $77,600 |
| 76 | Van Andel Research Institute | 2 | 1/5 | 0 | $63,440 |
| 77 | ZHUZHOU CEMENTED CARBIDE WORKS USA, INC. | 2 | 2/5 | 1 | $73,649 |
| 78 | Clark Hill PLC | 2 | 1/5 | 0 | $120,000 |
| 79 | 1032 Logan LLC | 2 | 2/5 | 0 | $62,608 |
| 80 | MPC FINANCIAL CORPORATION | 2 | 1/5 | 0 | $66,993 |
| 81 | A. J. BOGGS & COMPANY | 1 | 1/5 | 1 | $92,955 |
| 82 | AAFCPAs, Inc. | 1 | 1/5 | 0 | $80,000 |
| 83 | Ability Works Rehab Services, LLC | 1 | 1/5 | 0 | $70,250 |
| 84 | AECOM Technical Services Inc | 1 | 1/5 | 0 | $75,000 |
| 85 | Allied Technology Inc | 1 | 1/5 | 0 | $58,136 |
| 86 | Anand NVH North America INC | 1 | 1/5 | 1 | $107,250 |
| 87 | Applied Textiles, Inc. | 1 | 1/5 | 0 | $60,000 |
| 88 | Atra Plastics Inc. | 1 | 1/5 | 0 | $66,664 |
| 89 | Auto Club Services, Inc. | 1 | 1/5 | 1 | $112,951 |
| 90 | Autoliv ASP Inc. | 1 | 1/5 | 0 | $150,000 |
| 91 | AVFUEL CORPORATION | 1 | 1/5 | 0 | $66,000 |
| 92 | BDO USA, LLP | 1 | 1/5 | 0 | $110,000 |
| 93 | Blue & Co., LLC | 1 | 1/5 | 1 | $74,506 |
| 94 | BLUE & CO., LTD. | 1 | 1/5 | 1 | $75,000 |
| 95 | Blue Cross Blue Shield of Michigan | 1 | 1/5 | 0 | $100,006 |
| 96 | BlueWave Public Benefit Corp. | 1 | 1/5 | 0 | $130,000 |
| 97 | Boerkoel & Boerkoel, Ltd | 1 | 1/5 | 1 | $54,000 |
| 98 | Boxes R Us, Inc | 1 | 1/5 | 0 | $47,237 |
| 99 | Cardinal Senior Management, LLC | 1 | 1/5 | 0 | $65,000 |
| 100 | CFOx, LLC | 1 | 1/5 | 0 | $120,000 |