| 1 | Ernst & Young U.S. LLP | 100 | 5/5 | 3 | $86,596 |
| 2 | Amazon.com Services LLC | 28 | 4/5 | 0 | $92,300 |
| 3 | Deloitte & Touche LLP | 17 | 4/5 | 2 | $61,547 |
| 4 | Deloitte Tax LLP | 15 | 4/5 | 0 | $61,547 |
| 5 | Cummins Inc. | 10 | 4/5 | 1 | $69,267 |
| 6 | AllianceBernstein, L.P. | 9 | 3/5 | 1 | $90,500 |
| 7 | Federal Express Corporation | 6 | 3/5 | 3 | $94,012 |
| 8 | AutoZone, Inc. | 5 | 3/5 | 2 | $85,736 |
| 9 | SL TENNESSEE LLC | 5 | 3/5 | 2 | $55,994 |
| 10 | ATA Advisory, LLC | 4 | 1/5 | 0 | $68,550 |
| 11 | FedEx Corporate Services, Inc. | 4 | 2/5 | 0 | $71,802 |
| 12 | Cummins Filtration Inc. | 3 | 2/5 | 0 | $69,440 |
| 13 | Khoury CPA PLLC | 3 | 2/5 | 0 | $60,882 |
| 14 | NP Corporate Services LLC | 3 | 2/5 | 0 | $119,350 |
| 15 | Rodefer Moss & Co., PLLC | 3 | 2/5 | 0 | $63,000 |
| 16 | American Residential Services, LLC | 2 | 2/5 | 0 | $54,010 |
| 17 | CHUGH CPAS, LLP | 2 | 2/5 | 0 | $54,569 |
| 18 | Deloitte Services LP | 2 | 1/5 | 0 | $60,882 |
| 19 | East Memphis Investments LLC | 2 | 2/5 | 0 | $46,956 |
| 20 | Future Makers INC | 2 | 2/5 | 0 | $70,000 |
| 21 | Kentucky-Tennessee Conference of Seventh-day Adventists | 2 | 1/5 | 0 | $88,080 |
| 22 | Lee University | 2 | 2/5 | 1 | $55,850 |
| 23 | Maclellan Foundation, Inc. | 2 | 1/5 | 0 | $58,178 |
| 24 | Minth Tennessee International, LLC | 2 | 2/5 | 1 | $55,703 |
| 25 | Paris, Kreit & Chiu CPA LLP | 2 | 1/5 | 0 | $72,072 |
| 26 | Tri Star Sports & Entertainment Group, Inc. | 2 | 2/5 | 0 | $90,000 |
| 27 | UHY Advisors Midwest, Inc. | 2 | 1/5 | 0 | $87,500 |
| 28 | UNICORN TIRE CORPORATION | 2 | 2/5 | 1 | $70,289 |
| 29 | Vanderbilt University | 2 | 2/5 | 1 | $68,750 |
| 30 | Vanderbilt University Medical Center | 2 | 1/5 | 0 | $65,250 |
| 31 | YAPP USA Automotive Systems, Inc. | 2 | 2/5 | 0 | $60,835 |
| 32 | Adventurous Journeys, LLC | 1 | 1/5 | 1 | $90,000 |
| 33 | Atlas Bookkeeping Inc | 1 | 1/5 | 1 | $81,557 |
| 34 | Ayaan, Inc. | 1 | 1/5 | 0 | $52,000 |
| 35 | BDO USA, P.C. | 1 | 1/5 | 0 | $87,000 |
| 36 | Califa Group | 1 | 1/5 | 0 | $90,000 |
| 37 | Crowe, LLP | 1 | 1/5 | 0 | $81,120 |
| 38 | Daniel Ball Converter Recycling Inc. | 1 | 1/5 | 1 | $58,000 |
| 39 | Delek US Energy, Inc. | 1 | 1/5 | 0 | $82,742 |
| 40 | Deloitte Touche Tohmatsu Services, LLC | 1 | 1/5 | 0 | $150,000 |
| 41 | Diksha & Harshil Drugs LLC | 1 | 1/5 | 1 | $80,000 |
| 42 | Eastman Chemical Company | 1 | 1/5 | 0 | $90,000 |
| 43 | FedEx Freight, Inc. | 1 | 1/5 | 0 | $70,000 |
| 44 | FundOpp Capital Inc. | 1 | 1/5 | 0 | $61,547 |
| 45 | GENERAL CONFERENCE OF SEVENTH-DAY ADVENTISTS | 1 | 1/5 | 0 | $64,446 |
| 46 | GL Restaurant Management Inc. | 1 | 1/5 | 0 | $62,400 |
| 47 | Hankook & Company ES America Corporation | 1 | 1/5 | 0 | $75,000 |
| 48 | Hankook Tire North America | 1 | 1/5 | 0 | $56,534 |
| 49 | Henderson, Hutcherson & McCullough, PLLC | 1 | 1/5 | 0 | $58,699 |
| 50 | HYOSUNG HICO, LTD. | 1 | 1/5 | 1 | $85,575 |
| 51 | International Paper | 1 | 1/5 | 1 | $114,330 |
| 52 | JEEVAN TECHNOLOGIES INC | 1 | 1/5 | 0 | $86,799 |
| 53 | K.S. Nagesh, CPA, P.C. | 1 | 1/5 | 1 | $112,000 |
| 54 | Keystone Automotive Industries, Inc. | 1 | 1/5 | 1 | $73,285 |
| 55 | KPMG LLP | 1 | 1/5 | 0 | $84,000 |
| 56 | MASC Inc | 1 | 1/5 | 0 | $60,000 |
| 57 | Mountain Barn Builders LLC | 1 | 1/5 | 0 | $48,000 |
| 58 | Nobl Q, LLC | 1 | 1/5 | 0 | $110,000 |
| 59 | NuVasive, Inc. | 1 | 1/5 | 0 | $87,500 |
| 60 | Pilot.com, Inc. | 1 | 1/5 | 0 | $62,800 |
| 61 | PRICEWATERHOUSECOOPERS LLP | 1 | 1/5 | 0 | $191,000 |
| 62 | PrimeBlock Operations LLC | 1 | 1/5 | 0 | $100,000 |
| 63 | ProCraft Cabinetry, Inc | 1 | 1/5 | 1 | $73,000 |
| 64 | PwC US Tax LLP | 1 | 1/5 | 1 | $159,000 |
| 65 | Saks & Company LLC | 1 | 1/5 | 1 | $151,000 |
| 66 | Shelby County Government | 1 | 1/5 | 0 | $82,680 |
| 67 | Sonepar Management US Inc. | 1 | 1/5 | 0 | $55,400 |
| 68 | Sony Music Publishing (US) LLC | 1 | 1/5 | 1 | $76,055 |
| 69 | STEELBRO INTERNATIONAL CO., INC | 1 | 1/5 | 0 | $160,000 |
| 70 | Tennessee Healthcare Management, Inc. | 1 | 1/5 | 0 | $64,979 |
| 71 | Titan Manufacturing and Distributing, Inc. | 1 | 1/5 | 0 | $75,000 |
| 72 | TriNet USA, Inc. | 1 | 1/5 | 0 | $90,000 |
| 73 | UHY Advisors MO, Inc. | 1 | 1/5 | 0 | $75,000 |
| 74 | UNUM Group | 1 | 1/5 | 0 | $75,000 |
| 75 | Van Elkins & Associates, CPAs | 1 | 1/5 | 0 | $80,000 |
| 76 | White Olive CPA LLC | 1 | 1/5 | 1 | $720,000 |
| 77 | Wonder Porcelain Group, LLC | 1 | 1/5 | 0 | $64,979 |
| 78 | Aari Inc. | 1 | 1/5 | 1 | $60,000 |
| 79 | CERPA CONSTRUCTION LLC | 1 | 1/5 | 0 | $44,013 |
| 80 | Mueller Industries, Inc. | 1 | 1/5 | 0 | $48,152 |