December 30, 2014

As State Jobs Program Grows, Results Fall Short of Promises

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Over the past two decades, Oklahoma’s Quality Jobs Program has paid out $949 million in taxpayer funds to companies that said they would create as many as 235,841 new jobs for state residents.

An Oklahoma Watch data analysis shows that the number of jobs actually created fell far below initial projections. Fewer than half of the jobs projected materialized by the required deadline and qualified for subsidies.

The analysis also shows that state spending on the program has grown more than three times as fast as the tax revenues that support it. Oil and gas firms were initially excluded from the program, but now account for about half of all payouts.

State officials note that the overoptimistic projections did not increase the program’s cost. Companies generally only get paid for jobs they actually create.

But the erroneous estimates may have created false impressions about the scope and success of the Quality Jobs Program, often characterized as the crown jewel of the state’s job-incentive initiatives. State officials trumpet the estimates every month, but make no announcements when companies drop out or fall short of their estimates.

Mark Lash, a retired federal program manager and analyst who contributed to the Oklahoma Watch review of the Quality Jobs Program, said the overestimates are troubling.

“The harm is that the program appears to be more than what it is,” Lash said. “It’s like false advertising. It’s half the story. What they say is true is on the front end. But they don’t give you the rest of the truth about the program on the back end.”

Oklahoma Commerce Department Interim Director Don Hackler acknowledged in an interview that the official job projections were based on “best-case scenarios” that sometimes didn’t pan out.

“Since we only pay on performance, that doesn’t really concern me,” Hackler said. “We try to make sure it is a realistic number based on the information the companies provide us. But … it’s very difficult.”

Key Findings

Created in 1993, Quality Jobs provides cash payments to manufacturers and other businesses that create jobs in Oklahoma by opening new operations or expanding existing ones.

In most cases, payments are equal to about 5 percent of total payroll expenses for the qualifying jobs, which must pay a specified minimum dollar amount and must include health insurance. Companies submit applications to the Commerce Department, which decides who qualifies and awards the contracts.

The program paid out $78 million during fiscal year 2014.

State officials contend the program is “revenue neutral.” They say the cost of the subsidies is offset by additional tax revenue generated by the people who get the jobs.

Economists who have studied the program say that assertion is difficult to prove. Among other things, it assumes the jobs would not exist if the companies had not received Quality Jobs incentives.

“Just because a job is counted as being supported by the program doesn’t mean it was created because of the program,” said Mickey Hepner, dean of the University of Central Oklahoma College of Business.

“Many of those jobs would have been created anyway,” Hepner said. “The incentive is not producing the full effect that the Commerce Department is saying that it is. They’re systematically overstating the benefits.”

Among the findings of the Oklahoma Watch study:

• The number of jobs “incentivized” is 84,899, or 36 percent of initial estimates, based on the most recent data for each contract through June 30, 2014.

• The state has paid about $11,000 over time for each job created. Some jobs lasted the 10-year period covered by most contracts; others were short-lived.

• For every firm that successfully completed a contract, about three were terminated or voluntarily withdrew.

• About 5 percent of last year’s payouts went to the partnership that owns the Oklahoma City Thunder, which ranks as the program’s ninth-biggest recipient.

• The state regularly announces how many jobs “will be created” under new contracts, but does not routinely report actual job creation data.

• The state has only three people assigned full-time to monitor the program, and has done no comprehensive analysis of job creation or retention.

The Oklahoma Watch study is based on data provided on request by the Oklahoma Tax Commission, which makes the quarterly payments to participants.

For active contracts, the number of jobs created is the number of qualifying jobs identified in each company’s most recent claim as of June 30, 2014. For non-active contracts, the jobs-created figure is based on employment during the last quarter for which a payment was made.

The Commerce Department approved 735 contracts during the program’s first 21 years. But some of those were additional contracts for companies already enrolled in the program. The total number of companies is about 600.

Contract recipients are almost all private sector employers such as American Airlines, Chesapeake Energy Corp. and Dell Inc., which are among the top recipients. One notable exception is the Oklahoma City Air Logistics Complex at Tinker Air Force Base, the top recipient. The federally owned complex qualified for the program as part of a project in which it teamed up with Lockheed Martin Corp. to do engine maintenance for Air Force planes.

The Oklahoma City Air Logistics Complex is the top recipient of Quality Jobs Program payouts, at $37 million. In this photo, members of the complex work on the KC-135 line.

Edith Clemons / U.S. Air Force

The Oklahoma City Air Logistics Complex is the top recipient of Quality Jobs Program payouts, at $37 million. In this photo, members of the complex work on the KC-135 line.

The analysis excludes three small subsidiary programs created in recent years: the Small Employer Quality Jobs Program, the 21st Century Quality Jobs Program and the Prime Contractor Program. Together, they paid out $4 million last year and $18 million since their creation.

The Commerce Department chooses the companies that participate in all four Quality Jobs programs and negotiates the contracts. Documents submitted by the companies and records justifying the department’s decisions are kept confidential. Hackler said the state’s Open Records Act prohibits the department from releasing proprietary information about a company’s business plans, feasibility studies, financing proposals and other information.

Hackler said he has no reason to doubt the accuracy of the Oklahoma Watch analysis. He said the Commerce Department has not attempted to do a similar study because state officials never asked it to do so.

“We’ve never done an analysis from inception to current time,” he said. “The primary reason is that the legislature has never requested that.”

Incentives Win Praise

The Quality Jobs Program has many defenders. They describe it as the best incentive ever devised by the state to generate new employment and ensure tax dollars are not wasted on nonproductive projects. The program is often cited as a model for other states looking for accountable and cost-efficient incentives.

“They don’t get the dollars unless the body is there,” said State Rep. Earl Sears, R-Bartlesville, who chairs the House Appropriations and Budget Committee. “I truly think this is one of them that works, and it has its own built-in review mechanism.”

State Senate Finance Committee Chairman Mike Mazzei, R-Tulsa, said he, too, believes the Quality Jobs Program is a more effective and accountable incentive than many of the tax credits provided to businesses. He also likes the fact it is time-limited: Except for the Oklahoma City Thunder, which can keep receiving payments for 15 years, employers are limited to 10 years of benefits.

Mazzei said the program has helped recruit several big projects to Oklahoma in recent years. They include a Macy’s Inc. distribution center expected to employ at least 2,500 people near Owasso, and a planned GE Global Research Center that will hire an estimated 130 high-tech professionals in Oklahoma City.

Expanded Program

When the program was designed in 1993, it was more limited in scope because it focused mainly on manufacturing industries. Over the years, other employer categories were added: cargo haulers, grocery wholesalers, oil and gas extractors, collection services, professional organizations and professional basketball franchises.

The Thunder franchise was added in 2008 as part of a package of incentives designed to lure the Seattle SuperSonics to Oklahoma City. Unlike other Quality Jobs participants, it will receive incentives for up to 15 years instead of 10. The team’s owners received $4 million in wage subsidies last year and a total of $19 million since joining the program.

(Tulsa businessman George Kaiser became a Thunder co-owner earlier this year. The George Kaiser Family Foundation is one of Oklahoma Watch’s principal funders.)

The program’s ground rules are fairly simple. Participants must agree to pay their new workers either the average wage for the county in which they are located or a statewide average, whichever is lower. The statewide average is currently $31,684.

Companies must provide their employees with health insurance. They are given three years to attain a minimum annual payroll of $2.5 million for the jobs created. If they fall below that level, they drop out of the program.

Some Jobs Eliminated

While subsidies are pegged to actual jobs created, the state has at times paid for jobs that were later eliminated by downsizings and plant closings. So far, no employers have been required to repay what they received.

A 2012 investigation by News9 identified numerous examples of companies that received Quality Jobs payments for employees who were eventually laid off.

One was glass manufacturer Zeledyne LLC, which acquired a Tulsa windshield plant from Ford Motor Co. in 2008. It received $2 million in Quality Jobs payments over three years. But in 2011, it closed the plant and laid off several hundred workers.

Zeledyne was not required to repay any of the incentives because paybacks had never been required under the program. In 2013, the legislature added a limited “clawback” provision to require repayment if companies do not maintain a presence in Oklahoma for at least three years after entering a contract. So far, the provision has never been invoked.

Many Drop Out

The Oklahoma Watch analysis shows that far more companies drop out of the program than complete it successfully.

Among 526 non-active contracts, just over a quarter were completed. They include 101 that reached the end of the 10-year maximum contract term and 41 that received the maximum allowed benefits before the 10 years expired.

A total of 384 contracts were dropouts. Reasons included voluntary withdrawal or removal from the program, failing to reach the minimum annual payroll threshold of $2.5 million, and not filing a claim within three years.

The dropout roster includes companies such as auto part manufacturer Affinia Products Corp.

Affinia received its Quality Jobs contract in 2007. At the time, it planned to consolidate its Oklahoma and Indiana operations in Oklahoma City. It estimated it would create 224 jobs qualifying for the Oklahoma incentive program.

Over the next six years, Affinia received $899,846 in Quality Jobs payments. The number of qualifying new jobs peaked at 124 in late 2009. The number dropped to 63 by the first quarter of 2013, according to Affinia’s most recent claim.

In May 2014, Affinia sold its Oklahoma operations to Federal-Mogul Corp. In November, Federal-Mogul announced that it planned to close its Oklahoma City plant sometime in 2015, eliminating all jobs there.

Initial Estimates Touted

Every month, the Commerce Department issues a press release announcing how many jobs “will be created” by new Quality Jobs contracts approved that month.

For example, the department announced in June 2002 that it had approved four Quality Jobs contracts that month covering a total of 1,396 jobs.

Celestica Inc., an electronics manufacturer, qualified for subsidies for 800 jobs in Oklahoma City. Center Partners Inc. estimated it would create 425 jobs at its Yukon call center. Sagebrush Pipeline Equipment Co. estimated it would add 81 jobs in Sapulpa, and Inalfa Roof Systems projected 90 qualifying jobs in Oklahoma City.

All four companies eventually dropped out of the program. At the time they received their final subsidy payments, their combined qualifying job count was 128, less than 10 percent of their original estimates.

Before they dropped out, the four companies received $3.3 million in Quality Jobs payments.

The biggest recipient by far was Celestica, which received $3.1 million. But most of those payments were for existing jobs, not new ones.

Celestica qualified for the program after it bought the Oklahoma City operations of Lucent Technologies Inc. in 2001. Celestica said most of the jobs covered by the Quality Jobs contract were existing positions. The Commerce Department said the company qualified for the program because those employees needed extensive retraining.

In its published descriptions of the Quality Jobs program, the Commerce Department states how many contracts have been approved over time and total payments made. But it provides no overall tallies of jobs promised or jobs actually created.

Once every three years, the department prepares a detailed report on the program for the legislature. It includes a section showing how many jobs qualified for subsidies during each of the 12 quarters included in the report. But it provides no summary tallies.

“We don’t have hard data or nice spreadsheets to say, ‘Here’s the life history of all 700-plus companies we’ve dealt with,’” said Interim Director Hackler.

Hackler cited several reasons why companies often fail to hit their employment targets. Among them: government contracts that fail to materialize on schedule, unexpected economic downturns and industry-specific slumps. such as the recent decline in crude oil prices.

In addition, he acknowledged that companies have a built-in incentive to overestimate potential job creation. Since total contract payments are based on initial job estimates, a company that underestimates will not get paid for any additional jobs it winds up adding. The program contains no penalties for overestimating.

Hackler said the Commerce Department does its best to make sure each company’s job estimates are realistic.

But with only two Commerce Department employees assigned to the program full-time, it can be a challenge, he said. The Tax Commission, which processes the claims and handles the payments, has only one employee assigned full-time to Quality Jobs.

“They’re stretched at times,” Hackler said.

Reach reporter Warren Vieth at

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  • Christopher Krug

    Here’s the copy of a CSV file that orders the companies in your analysis by the percentage of their estimate:

    “608”,”SUMMIT ESP, LLC”,2,76,3800
    “489”,”O. K. INDUSTRIES, INC. # 1″,36,621,1725
    “567”,”SEMGROUP, LP”,56,252,450
    “231”,”DEVON ENERGY CORP. # 1″,167,596,356.88622754491
    “716”,”WILTEL INC.”,154,501,325.324675324675
    “75”,”ARINC INCORPORATED # 1″,48,156,325
    “243”,”DOLLAR RENT A CAR SYSTEMS INC.”,90,276,306.666666666667
    “165”,”CHESAPEAKE ENERGY CORP.”,368,1115,302.989130434783
    “6”,”AAON, INC. # 1″,175,520,297.142857142857
    “311”,”FRED JONES MANUFACTURING CO”,200,556,278
    “434”,”MAGELLAN MIDSTREAM HOLDINGS GP, LLC”,76,206,271.052631578947
    “677”,”UNITED STATES CELLULAR CORP. # 1″,140,362,258.571428571429
    “713”,”WILLIAMS COS., INC.”,150,376,250.666666666667
    “238”,”DOBSON COMMUNICATIONS CORP. # 1″,162,368,227.16049382716
    “721”,”WORLDWOOD INDUSTRIES”,50,110,220
    “559”,”SANDRIDGE OPERATING CO.”,665,1349,202.857142857143
    “300”,”FLEMING COS. INC. # 1″,170,336,197.647058823529
    “521”,”PRE-PAID LEGAL SERVICES, INC.”,225,421,187.111111111111
    “130”,”BRIDGESTONE/FIRESTONE NORTH AMERICAN TIRE LLC”,211,390,184.834123222749
    “25”,”AEROMET, INC.”,49,87,177.551020408163
    “337”,”GREDE-PRYOR, INC.”,150,265,176.666666666667
    “657”,”TULSA PRO HOOPS, LLC”,35,58,165.714285714286
    “361”,”HOLLY REFINING & MARKETING-TULSA, LLC”,390,646,165.641025641026
    “456”,”MID AMERICAN STEEL & WIRE CO., LLC # 2″,85,139,163.529411764706
    “126”,”BORETS U.S., INC.”,50,81,162
    “550”,”RUHRPUMPEN, INC.”,66,106,160.606060606061
    “66”,”APACHE CORP. # 2″,75,120,160
    “187”,”COBB-VANTRESS, INC.”,70,110,157.142857142857
    “407”,”KWIKSET CORP.”,300,470,156.666666666667
    “222”,”DAL- ITALIA LLC”,300,465,155
    “458”,”MIDLAND CREDIT CORP.”,250,387,154.8
    “194”,”CONOCO INC. – CARBON FIBERS UNIT”,97,147,151.546391752577
    “732”,”ZEECO, INC. # 1″,160,242,151.25
    “157”,”CENTRAL AND SOUTH WEST SERVICES”,386,569,147.40932642487
    “48”,”AMERICAN AIRLINES INC. # 1″,1834,2649,144.438386041439
    “18”,”ADVANCE FOOD CO., INC. # 3″,500,719,143.8
    “437”,”MARATHON OIL CO.”,32,46,143.75
    “494”,”OKLAHOMA CITY AIR LOGISTICS COMPLEX (federal, at Tinker AFB)”,2455,3443,140.244399185336
    “224”,”DECISION ONE CORP. # 1/ALOCIRCA”,129,175,135.658914728682
    “569”,”SERVA GROUP LLC”,45,61,135.555555555556
    “518”,”POWER COSTS, INC.”,51,69,135.294117647059
    “240”,”DOLGENCORP, INC. # 1″,384,510,132.8125
    “152”,”CCA OF TENNESSEE, LLC”,170,221,130
    “472”,”NEW CINGULAR WIRELESS SERVS INC.”,850,1073,126.235294117647
    “188”,”COCA-COLA REFRESHMENTS USA, INC.”,300,368,122.666666666667
    “598”,”SPIRIT AEROSYSTEMS, INC.”,1285,1563,121.634241245136
    “590”,”SOUTHWEST CORSET CO.”,210,255,121.428571428571
    “573”,”SHAKLEE CORP.”,145,176,121.379310344828
    “664”,”TYSON REFRIGERATED PROCESSED MEATS, INC. # 2″,250,303,121.2
    “509”,”PAYCOM PAYROLL, LLC”,414,495,119.565217391304
    “620”,”T. D. WILLIAMSON, INC.”,119,142,119.327731092437
    “124”,”BOEING CO.- CORE # 1″,785,935,119.108280254777
    “648”,”TRINITY TANK CAR, INC. # 2″,280,331,118.214285714286
    “463”,”MUTUAL OF OMAHA # 1″,101,117,115.841584158416
    “718”,”WOOD GROUP ESP, INC. # 1″,180,207,115
    “244”,”DOLLAR TREE DISTRIBUTION, INC.”,203,232,114.285714285714
    “672”,”UNIT PETROLEUM CO.”,75,85,113.333333333333
    “220”,”D&L MANUFACTURING, INC. # 1″,99,111,112.121212121212
    “171”,”CIMARRON ENERGY, INC.”,141,157,111.347517730496
    “142”,”CAMERON TECHNOLOGIES US, INC.”,100,111,111
    “145”,”CARDINAL FG CO.”,247,274,110.931174089069
    “143”,”CAMROSE TECHNOLOGIES, LLC”,200,220,110
    “570”,”SERVICE KING MANUFACTURING, INC.”,250,274,109.6
    “227”,”DELAWARE RESOURCE GROUP OF OKLAHOMA, LLC”,29,31,106.896551724138
    “514”,”PHILLIPS 66 CO.”,455,471,103.516483516484
    “482”,”NONNI’S FOOD CO., INC.”,180,185,102.777777777778
    “108”,”BAR-S FOODS CO. # 1″,400,410,102.5
    “283”,”EXISS ALUMINUM TRAILERS, INC. # 1″,361,369,102.216066481994
    “38”,”AIRGAS USA, LLC”,130,130,100
    “20”,”ADVANCED FINANCIAL SOLUTIONS, INC. # 1″,125,124,99.2
    “47”,”AMERICA ONLINE, INC.”,1100,1086,98.7272727272727
    “50”,”AMERICAN BANKERS INSURANCE CO. # 1″,375,363,96.8
    “572”,”SGS NORTH AMERICA INC.”,115,111,96.5217391304348
    “341”,”HALLIBURTON ENERGY SERVICES, INC. # 1″,800,772,96.5
    “232”,”DEVON ENERGY PRODUCTION CO., LP # 2″,614,592,96.4169381107492
    “709”,”WHIRLPOOL CORP.”,1311,1262,96.2623951182304
    “98”,”AXH AIR-COOLERS, LLC # 1″,380,365,96.0526315789474
    “218”,”CYTOVANCE BIOLOGICS, INC. # 3″,80,76,95
    “221”,”D&L MANUFACTURING, INC. # 2″,100,93,93
    “120”,”BOEING AEROSPACE OPERATIONS, INC. # 2″,610,562,92.1311475409836
    “354”,”HELMERICH & PAYNE, INC.”,38,35,92.1052631578947
    “338”,”GROCERY SUPPLY ACQUISITION CORP.”,180,163,90.5555555555556
    “172”,”CINGULAR WIRELESS LLC # 1″,500,452,90.4
    “531”,”PRYOR CHEMICAL CO.”,160,144,90
    “710”,”WILCO MACHINE & FAB, INC. # 1″,116,104,89.6551724137931
    “346”,”HARTFORD FINANCIAL SERVICES GROUP”,560,496,88.5714285714286
    “347”,”HAULMARK INDUSTRIES, INC.”,150,132,88
    “217”,”CYMSTAR LLC”,83,73,87.9518072289157
    “600”,”SPRINT SPECTRUM LIMITED PARTNERSHIP”,1293,1134,87.7030162412993
    “363”,”HOOVER UNIVERSAL, INC.”,325,285,87.6923076923077
    “55”,”AMERICAN CASTINGS, LLC # 2″,110,95,86.3636363636364
    “159”,”CHAPARRAL ENERGY, LLC # 1″,259,221,85.3281853281853
    “376”,”IMATION CORP.”,67,57,85.0746268656716
    “692”,”VISKASE CORP.”,126,107,84.9206349206349
    “704”,”WEST BUSINESS SERVICES, LLC # 1″,400,338,84.5
    “589”,”SOUTHWEST AIRLINES CO. – QJ”,1000,842,84.2
    “85”,”ATC DRIVETRAIN, LLC # 2″,360,303,84.1666666666667
    “580”,”SITEL OPERATING CORP. # 1″,350,293,83.7142857142857
    “155”,”CENTEK, INC.”,104,87,83.6538461538462
    “528”,”PROFESSIONAL BASKETBALL CLUB, LLC (OKC Thunder)”,205,169,82.4390243902439
    “31”,”AGIO, LLC”,74,60,81.0810810810811
    “43”,”ALORICA INC. # 3″,640,518,80.9375
    “701”,”WEBCO INDUSTRIES, INC.”,106,84,79.2452830188679
    “211”,”CROSBY GROUP, LLC”,114,90,78.9473684210526
    “455”,”MID AMERICAN STEEL & WIRE CO., LLC # 1″,95,75,78.9473684210526
    “276”,”EQUIPMENT TECHNOLOGY, LLC # 2″,90,71,78.8888888888889
    “92”,”AVAYA, INC.”,250,197,78.8
    “29”,”AG EQUIPMENT CO. # 1″,201,158,78.6069651741294
    “253”,”DUCOMMUN LABARGE TECHNOLOGIES, INC.”,108,83,76.8518518518518
    “734”,”ZELEDYNE, LLC”,597,455,76.214405360134
    “694”,”WAL-MART STORES EAST, LP”,750,556,74.1333333333333
    “191”,”COMPASS MANUFACTURING, LLC”,81,60,74.0740740740741
    “652”,”TRONOX OKLAHOMA LLC”,355,261,73.5211267605634
    “258”,”DW-NATIONAL STANDARD-STILLWATER, LLC”,75,55,73.3333333333333
    “369”,”I-NET INC.”,175,128,73.1428571428571
    “44”,”ALORICA INC. # 4″,521,380,72.936660268714
    “523”,”PRECISION MACHINE & MFG CO. # 1″,150,109,72.6666666666667
    “416”,”LAREDO PETROLEUM, INC.”,171,124,72.5146198830409
    “357”,”HERBERT MALARKEY ROOFING CO.”,80,58,72.5
    “202”,”CONVERGYS CUSTOMER MANAGEMENT GP”,2000,1446,72.3
    “394”,”JASCO PRODUCTS CO. LLC”,200,143,71.5
    “266”,”EATON CORP.”,85,60,70.5882352941177
    “103”,”BALON CORP.”,460,323,70.2173913043478
    “389”,”INTERNATIONAL INSURANCE BROKERS LTD”,47,33,70.2127659574468
    “264”,”EAN SERVICES, LLC”,712,499,70.0842696629213
    “325”,”GEFCO, INC.”,233,163,69.9570815450644
    “586”,”SOLO CUP CO.”,150,104,69.3333333333333
    “365”,”HOUSTON INTERESTS, LLC”,48,33,68.75
    “241”,”DOLGENCORP, LLC # 2″,150,103,68.6666666666667
    “163”,”CHEMICAL PACKAGING CORP.”,175,120,68.5714285714286
    “322”,”GE OIL & GAS ESP, INC. # 2″,223,152,68.1614349775785
    “199”,”CONTINENTAL RESOURCES, INC.”,416,283,68.0288461538462
    “104”,”BAMA COS., INC. # 1″,252,171,67.8571428571429
    “604”,”STARTEK USA, INC.”,800,541,67.625
    “446”,”MERTZ MANUFACTURING LLC # 1″,173,116,67.0520231213873
    “450”,”METRIS DIRECT, INC. # 1″,855,572,66.9005847953216
    “102”,”BAKER HUGHES OILFIELD OPERATIONS, INC. # 2″,667,446,66.8665667166417
    “249”,”DOT FOODS, INC.”,275,183,66.5454545454545
    “123”,”BOEING CO. # 7″,369,245,66.3956639566396
    “564”,”SEAGATE TECHNOLOGY INC.”,110,73,66.3636363636364
    “625”,”TDK FERRITES CORP.”,234,154,65.8119658119658
    “542”,”RECORDS RETRIEVAL, INC.”,950,614,64.6315789473684
    “206”,”COVERCRAFT INDUSTRIES”,175,113,64.5714285714286
    “212”,”CSAA INSURANCE EXCHANGE”,725,468,64.551724137931
    “417”,”LEAR OPERATIONS CORP.”,250,161,64.4
    “703”,”WELLMAN PRODUCTS, LLC”,300,192,64
    “342”,”HALLIBURTON ENERGY SERVICES, INC. # 2″,1040,665,63.9423076923077
    “503”,”PANTHER DRILLING SYSTEMS LLC”,22,14,63.6363636363636
    “706”,”WEST TELEMARKETING LP”,940,595,63.2978723404255
    “302”,”FLEX-N-GATE OKLAHOMA, LLC”,208,131,62.9807692307692
    “161”,”CHART COOLER SERVICE CO., INC.”,210,130,61.9047619047619
    “234”,”DIANON SYSTEMS, INC.”,149,91,61.0738255033557
    “533”,”QEP ENERGY CO.”,64,39,60.9375
    “30”,”AG EQUIPMENT CO. # 2″,268,162,60.4477611940298
    “674”,”UNITED HEALTHCARE SERVICES, INC.”,363,219,60.3305785123967
    “228”,”DELL USA, LP # 1″,2000,1200,60
    “201”,”CONTRACT MANUFACTURER, INC. dba CM TRAILERS”,150,89,59.3333333333333
    “639”,”TOWER TECH INC.”,105,62,59.0476190476191
    “109”,”BAR-S FOODS CO. # 2″,476,279,58.6134453781513
    “452”,”METRO RACKS, INC. dba ASHTEN RACKS”,125,73,58.4
    “466”,”NATIONAL STEAK & POULTRY # 1″,500,292,58.4
    “229”,”DELL USA, LP # 2″,653,381,58.3460949464012
    “384”,”INTERNATIONAL BUSINESS MACHINES CORP. # 1″,625,364,58.24
    “8”,”AAR SERVICES, INC.”,261,152,58.2375478927203
    “14”,”ADFITECH, INC. # 1″,557,316,56.7324955116697
    “449”,”METCRAFT, INC.”,69,39,56.5217391304348
    “401”,”KANBAR PROPERTY MANAGEMENT, LLC”,80,45,56.25
    “547”,”RISKMETRICS SOLUTIONS, INC.”,43,24,55.8139534883721
    “261”,”EAGLE SUSPENSIONS INC.”,248,138,55.6451612903226
    “492”,”OFFICEMAX INC. # 1″,483,268,55.4865424430642
    “189”,”COMMERCIAL FINANCIAL SERVICES, INC. # 1″,2200,1212,55.0909090909091
    “254”,”DURA-LINE CORP. # 1″,102,56,54.9019607843137
    “177”,”CLEAR EDGE FILTRATION, INC.”,290,159,54.8275862068965
    “408”,”L B & M ASSOCIATES INC.”,53,29,54.7169811320755
    “128”,”BRADEN CARCO / GEARMATIC DIV. OF PACCAR INC. # 1″,123,67,54.4715447154472
    “390”,”IPS ENGINEERING, LLC dba IPS ENGINEERING/EPC”,61,33,54.0983606557377
    “79”,”ARROW ENGINE CO.”,95,51,53.6842105263158
    “122”,”BOEING CO. # 5″,207,111,53.6231884057971
    “447”,”MERTZ MANUFACTURING LLC # 2″,116,62,53.448275862069
    “16”,”ADVANCE FOOD CO. # 1″,300,160,53.3333333333333
    “318”,”GARMIN INTERNATIONAL, INC.”,30,16,53.3333333333333
    “166”,”CHESAPEAKE OPERATING, INC. # 2″,1701,904,53.1452087007643
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    “114”,”BERENDSEN FLUID POWER INC.”,114,60,52.6315789473684
    “192”,”COMPONENTS MANUFACTURING, INC.”,200,105,52.5
    “557”,”SAMSON RESOURCES CO. # 2″,200,105,52.5
    “577”,”SIMMONS POULTRY FARMS, INC.”,425,223,52.4705882352941
    “371”,”IC BUS OF OKLAHOMA, LLC # 1″,1669,870,52.1270221689635
    “111”,”BAXTER HEALTHCARE CORP.”,125,65,52
    “646”,”TRINITY CONTAINERS, LLC”,108,56,51.8518518518518
    “367”,”HYATT SHARED SERVICE CENTER, LLC”,300,155,51.6666666666667
    “511”,”PELAGIC TANK LLC”,110,56,50.9090909090909
    “537”,”QUARTZ MOUNTAIN AEROSPACE, INC. # 2″,195,99,50.7692307692308
    “320”,”GASTAR EXPLORATION, INC.”,30,15,50
    “728”,”YORK INTERNATIONAL CORP. # 1″,250,125,50
    “617”,”SYGMA NETWORK, INC.”,163,81,49.6932515337423
    “196”,”CONOCOPHILLIPS CO.”,1200,594,49.5
    “666”,”UE MANUFACTURING LLC”,170,84,49.4117647058824
    “9”,”ABB INC.”,122,60,49.1803278688525
    “340”,”GUNNEBO JOHNSON CORP.”,57,28,49.1228070175439
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    “358”,”HERTZ CORP. # 1″,1574,760,48.284625158831
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    “643”,”TRAINING & SUPPORT SPECIALIST, INC.”,200,96,48
    “305”,”FLIR DETECTION, INC.”,180,86,47.7777777777778
    “479”,”NGL ENERGY PARTNERS LP”,63,30,47.6190476190476
    “289”,”FARLEY CANDY CO.”,186,88,47.3118279569892
    “219”,”CYTOVANCE BIOLOGICS, LLC# 1″,68,32,47.0588235294118
    “723”,”WPX ENERGY SERVICES CO., LLC”,200,94,47
    “329”,”GENERAL MILLS OPERATIONS, INC. # 2″,81,38,46.9135802469136
    “32”,”AI INTERNATIONAL, LLC”,131,61,46.5648854961832
    “552”,”S&R COMPRESSION, LLC”,150,69,46
    “441”,”MD WOOD LLC”,135,62,45.9259259259259
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    “290”,”FARM FRESH, INC.”,123,56,45.5284552845528
    “673”,”UNITED AMERICA ADVERTISING”,218,99,45.4128440366972
    “247”,”DORADA POULTRY LLC”,450,203,45.1111111111111
    “576”,”SIGMA PROCESSED MEATS, LLC”,475,213,44.8421052631579
    “465”,”N B I SERVICES, INC.”,34,15,44.1176470588235
    “335”,”GOODYEAR TIRE & RUBBER CO. # 2″,100,44,44
    “140”,”CALLIDUS TECHNOLOGIES, LLC”,180,78,43.3333333333333
    “197”,”CONTINENTAL EMSCO CO. – QJ”,88,38,43.1818181818182
    “670”,”UNIFIRST CORP. – HIGH IMPACT”,154,66,42.8571428571429
    “182”,”CMI CORP. # 1″,386,164,42.4870466321244
    “223”,”DATACOM SCIENCES, INC.”,458,192,41.9213973799127
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    “125”,”BOEING CO.- TULSA – NEW BRS # 3″,338,139,41.1242603550296
    “581”,”SITEL OPERATING CORP. # 2″,925,379,40.972972972973
    “179”,”CLIMATE MASTER, INC.”,385,157,40.7792207792208
    “160”,”CHAPARRAL ENERGY, LLC # 2″,220,89,40.4545454545455
    “461”,”MITCHELL CONSULTING SERVICES GROUP, INC.”,310,125,40.3225806451613
    “268”,”ELLIOT HOMES INC. – MADILL (Half)”,500,201,40.2
    “333”,”GNB TECHNOLOGIES, INC.”,205,82,40
    “645”,”TRAVELER’S ADVANTAGE SERVICES INC.”,173,69,39.8843930635838
    “80”,”ARROW TRUCKING CO., INC.”,270,107,39.6296296296296
    “686”,”VERIZON CORPORATE RESOURCES GROUP, LLC”,700,277,39.5714285714286
    “91”,”AUTOCRAFT INDUSTRIES, INC. # 1″,135,53,39.2592592592593
    “291”,”FARMERS INSURANCE GROUP”,1500,588,39.2
    “12”,”ACME ENGINEERING & MANUFACTURING CORP.”,138,54,39.1304347826087
    “180”,”CLIMATECRAFT, INC. # 1″,128,50,39.0625
    “246”,”DOMINANCE INDUSTRIES, INC.”,200,78,39
    “181”,”CLIMATECRAFT, INC. # 2″,190,74,38.9473684210526
    “490”,”O. K. INDUSTRIES, INC. # 2″,800,310,38.75
    “647”,”TRINITY TANK CAR, INC. # 1″,270,104,38.5185185185185
    “374”,”ICON CONSTRUCTION, INC.”,112,43,38.3928571428571
    “150”,”CAVALRY PORTFOLIO SERVICES, LLC # 1″,359,137,38.1615598885794
    “614”,”SVC MANUFACTURING, INC.”,292,111,38.013698630137
    “52”,”AMERICAN CANCER SOCIETY, INC.”,300,114,38
    “719”,”WORD INDUSTRIES FABRICATION, LLC”,103,39,37.8640776699029
    “61”,”AMERISTAR FENCE PRODUCTS, INC. # 2″,475,179,37.6842105263158
    “556”,”SAMSON INVESTMENT CO. # 2″,60,22,36.6666666666667
    “427”,”LORI, INC. # 1″,202,74,36.6336633663366
    “54”,”AMERICAN CASTINGS, LLC # 1″,619,223,36.0258481421648
    “286”,”EXTERRAN ENERGY SOLUTIONS, LP # 3″,195,70,35.8974358974359
    “42”,”ALORICA INC. # 2″,420,150,35.7142857142857
    “119”,”BLUESTONE NATURAL RESOURCES LLC”,31,11,35.4838709677419
    “267”,”ELLIOT HOMES INC. – DUNCAN (Half)”,500,177,35.4
    “708”,”WEYERHAEUSER CO.”,168,59,35.1190476190476
    “603”,”STAPLES, INC.”,630,221,35.0793650793651
    “312”,”FREIGHTLINER SPECIALTY VEHICLES INC. # 1″,257,90,35.0194552529183
    “491”,”OCEAN DENTAL CORPORATE OFFICE, INC.”,75,26,34.6666666666667
    “215”,”CUSTOMERLINX OF OKLAHOMA, INC.”,750,259,34.5333333333333
    “76”,”ARINC INCORPORATED # 2″,200,69,34.5
    “510”,”PECHINEY PLASTIC PACKAGING, INC.”,90,31,34.4444444444444
    “314”,”FREIGHTLINER SPECIALTY VEHICLES INC. # 3″,276,95,34.4202898550725
    “560”,”SCHWAN’S GLOBAL SUPPLY CHAIN, INC.”,293,100,34.1296928327645
    “464”,”MUTUAL OF OMAHA # 2″,238,81,34.0336134453782
    “248”,”DOSKOCIL COS., INC./ WILSON FOODS”,54,18,33.3333333333333
    “641”,”TRACKER MARINE, LLC”,302,100,33.112582781457
    “445”,”MEMOREX TELEX CORP.”,100,33,33
    “73”,”APPNOC INC.”,700,230,32.8571428571429
    “638”,”TOTAL ENERGY FABRICATION CORP.”,135,44,32.5925925925926
    “605”,”STEELTEK, INC.”,77,25,32.4675324675325
    “588”,”SOUTHERLAND, INC.”,90,29,32.2222222222222
    “671”,”UNIT CORP.”,167,53,31.7365269461078
    “720”,”WORD INDUSTRIES FABRICATORS INC. # 1″,300,95,31.6666666666667
    “478”,”NEXTTHOUGHT, LLC”,57,18,31.5789473684211
    “17”,”ADVANCE FOOD CO. # 2″,565,178,31.5044247787611
    “602”,”STAN JOHNSON SERVICES, INC.”,35,11,31.4285714285714
    “226”,”DEEPWATER IODIDES INC.”,86,27,31.3953488372093
    “415”,”LABINAL, INC. # 1″,675,211,31.2592592592593
    “309”,”FRANKLIN COLLECTION SERVICE, INC.”,175,54,30.8571428571429
    “513”,”PETRA INDUSTRIES, INC.”,282,85,30.1418439716312
    “649”,”TRISTAR GLASS, INC #2″,70,21,30
    “661”,”TULSA WINCH, INC. # 2″,100,30,30
    “618”,”SYKES ENTERPRISES, INC.”,1300,389,29.9230769230769
    “444”,”MELTON TRUCK LINES, INC. #2″,105,31,29.5238095238095
    “107”,”BANK OF OKLAHOMA, N.A.”,601,177,29.450915141431
    “515”,”PIPING ENTERPRISE CO., INC.”,180,53,29.4444444444444
    “141”,”CAMERON INTERNATIONAL CORP. # 2″,263,77,29.277566539924
    “477”,”NEWPOINT THERMAL, LP dba GTS ENERGY”,41,12,29.2682926829268
    “453”,”METROPOLITAN LIFE INSURANCE CO”,312,91,29.1666666666667
    “277”,”EQUIPMENT TECHNOLOGY, LLC # 3″,90,26,28.8888888888889
    “83”,”AT & T WIRELESS SERVICES # 1″,380,107,28.1578947368421
    “26”,”AFFINIA PRODUCTS CORP.LLC”,224,63,28.125
    “88”,”AURRA INDUSTRIES INC.”,129,36,27.906976744186
    “467”,”NATIONAL STEAK PROCESSORS, INC. # 2″,450,125,27.7777777777778
    “527”,”PRO-FAB, INC.”,145,40,27.5862068965517
    “366”,”HUBER ENGINEERED WOODS, LLC”,225,62,27.5555555555556
    “425”,”LITTLE GIANT PUMP CO.”,305,84,27.5409836065574
    “622”,”TARGET COMPLETIONS, LLC”,80,22,27.5
    “621”,”T.G.V. ROCKETS, INC.”,51,14,27.4509803921569
    “406”,”KNWEBS INC.”,250,68,27.2
    “735”,”ZYMETX, INC.”,45,12,26.6666666666667
    “271”,”ENARDO, LLC”,73,19,26.027397260274
    “695”,”WAL-MART STORES, INC. dba TRAVEL SERVICES”,500,130,26
    “387”,”INTERNATIONAL BUSINESS MACHINES CORP. # 4″,175,45,25.7142857142857
    “4”,”AAA COOPER TRANSPORTATION”,125,32,25.6
    “599”,”SPRINGS GLOBAL US, INC.”,366,93,25.4098360655738
    “655”,”TULSA COMBUSTION LLC”,190,48,25.2631578947368
    “697”,”WATERLOO INDUSTRIES, INC.”,560,141,25.1785714285714
    “339”,”GULFSTREAM AEROSPACE TECHNOLOGIES”,215,54,25.1162790697674
    “97”,”AVIS RENT-A-CAR SYSTEM INC.”,376,94,25
    “495”,”OKLAHOMA JOE’S”,140,35,25
    “216”,”CYCLONIC VALVE CO.”,45,11,24.4444444444444
    “687”,”VIAGRAFIX CORP.”,336,82,24.4047619047619
    “609”,”SUNDOWNER TRAILERS, INC.”,399,97,24.3107769423559
    “651”,”TRITON SCIENTIFIC, LLC”,136,33,24.2647058823529
    “1”,”1-800-FLOWERS SERVICE SUPPORT CENTER, INC.”,500,120,24
    “137”,”CACI, INC. – FEDERAL”,100,24,24
    “319”,”GARVER, LLC”,75,18,24
    “454”,”MICHELIN NORTH AMERICA, INC.”,150,36,24
    “272”,”ENERFLOW INDUSTRIES INC.”,500,118,23.6
    “156”,”CENTER PARTNERS, INC.”,425,100,23.5294117647059
    “178”,”CLIMACOOL CORP.”,115,27,23.4782608695652
    “571”,”SERVICE KING MANUFACTURING, INC. #2″,175,41,23.4285714285714
    “230”,”DELOITTE CONSULTING LLP OF DELAWARE”,185,43,23.2432432432432
    “667”,”UMICORE OPTICAL MATERIALS USA INC. # 2″,65,15,23.0769230769231
    “724”,”WRANGLER INC.”,773,178,23.0271668822768
    “236”,”DIVERSIFIED SYSTEMS RESOURCES LTD”,196,45,22.9591836734694
    “530”,”PRYER MACHINE & TOOL CO. INC.”,118,27,22.8813559322034
    “95”,”AVIATION TRAINING CONSULTING, LLC”,44,10,22.7272727272727
    “650”,”TRISTAR GLASS, INC.”,160,36,22.5
    “62”,”AMERISTAR FENCING PRODUCTS, INC. # 1″,250,56,22.4
    “94”,”AVERY BARRON INDUSTRIES-FABRICATION, LLC”,108,24,22.2222222222222
    “460”,”MILLER TRUCK LINES, INC.”,100,22,22
    “138”,”CADCOM TELESYSTEMS, INC.”,234,51,21.7948717948718
    “359”,”HERTZ CORP. # 2″,515,111,21.5533980582524
    “326”,”GENCO, INC.”,155,33,21.2903225806452
    “274”,”ENVIRO SYSTEMS, INC.”,100,21,21
    “24”,”AEGIS FOOD TESTING LABORATORIES OF OKLAHOMA, LLC”,48,10,20.8333333333333
    “328”,”GENERAL MILLS OPERATIONS, INC. # 1″,450,93,20.6666666666667
    “675”,”UNITED RECOVERY SYSTEMS, LP # 1″,160,33,20.625
    “388”,”INTERNATIONAL ENVIRONMENTAL CORP.”,224,46,20.5357142857143
    “78”,”ARR-MAZ PRODUCTS, LP”,44,9,20.4545454545455
    “422”,”LINDE PROCESS PLANTS, INC. # 1″,113,23,20.353982300885
    “457”,”MID-CON ENERGY OPERATING, LLC”,45,9,20
    “616”,”SWIFT TRANSPORTATION CO., INC.”,250,49,19.6
    “700”,”WEATHERNEWS AMERICA INC.”,245,48,19.5918367346939
    “237”,”DMI INDUSTRIES, INC.”,594,115,19.3602693602694
    “304”,”FLIGHTSAFETY INTERNATIONAL INC. # 2″,335,64,19.1044776119403
    “69”,”API ENTERPRISES, INC.”,110,21,19.0909090909091
    “245”,”DOLLAR TREE DISTRIBUTION, INC. #2″,175,33,18.8571428571429
    “538”,”QUEBECOR WORLD-USA”,186,35,18.8172043010753
    “213”,”CSI AEROSPACE, INC.”,75,14,18.6666666666667
    “324”,”GEA RAINEY CORP.”,300,56,18.6666666666667
    “292”,”FELLERS, INC.”,193,36,18.6528497409326
    “619”,”SYNTROLEUM, INC.”,27,5,18.5185185185185
    “23”,”ADVANCED SYSTEMS TECHNOLOGY, INC.”,130,24,18.4615384615385
    “263”,”EAGLE SYSTEMS & SERVICES, INC. # 2″,109,20,18.348623853211
    “525”,”PREMIER NATURAL RESOURCES, LLC”,300,55,18.3333333333333
    “480”,”NOMACO INC.”,303,55,18.1518151815182
    “321”,”GCOE, LLC”,498,90,18.0722891566265
    “343”,”HANOVER DAVIS # 1 dba HANOVER COMPRESSOR”,300,54,18
    “315”,”FREYMILLER TRUCKING CO.”,606,109,17.986798679868
    “430”,”M & M MANUFACTURING, INC.”,83,14,16.8674698795181
    “11”,”ACCURATE LABORATORIES, INC”,48,8,16.6666666666667
    “568”,”SENSIQ TECHNOLOGIES, INC.”,103,17,16.504854368932
    “168”,”CHOICEPAY, INC.”,129,21,16.2790697674419
    “469”,”NEMAHA OIL AND GAS OPERATING, LLC”,75,12,16
    “596”,”SPARTAN ENGINEERING, INC.”,200,32,16
    “733”,”ZEECO, INC. # 2″,500,80,16
    “399”,”JOHN PICKLE CO.”,265,42,15.8490566037736
    “398”,”JOHN CHRISTNER TRUCKING CO”,520,80,15.3846153846154
    “90”,”AUTOCRAFT INDUSTRIES, INC.”,530,81,15.2830188679245
    “233”,”DEVON ENERGY PRODUCTION CO., LP # 3″,989,151,15.267947421638
    “403”,”KEMPER COST MANAGEMENT, INC.”,126,19,15.0793650793651
    “506”,”PARK’S MANUFACTURING, INC. # 1″,300,45,15
    “462”,”MPSI SYSTEMS, INC.”,122,18,14.7540983606557
    “149”,”CARSAFE LLC”,55,8,14.5454545454545
    “10”,”ABB INC. #2″,160,23,14.375
    “428”,”LUFTHANSA TECHNIK NORTH AMERICA HOLDING CORP”,237,34,14.3459915611814
    “502”,”PAETEC COMMUNICATIONS, INC.”,1010,142,14.0594059405941
    “139”,”CALLIDUS TECHNOLOGIES INC.”,306,43,14.0522875816993
    “626”,”TEAM OIL TOOLS, LP”,200,28,14
    “637”,”TMS, INC.”,150,21,14
    “167”,”CHOCTAW MANUFACTURING AND DEVELOPMENT CORP.”,110,15,13.6363636363636
    “699”,”WEATHER DECISION TECHNOLOGIES INC. #2″,125,17,13.6
    “56”,”AMERICAN FLORAL SERVICES, INC”,200,27,13.5
    “404”,”KESTREL AIRCRAFT CO.”,374,49,13.1016042780749
    “500”,”ORTHOCARE INNOVATIONS LLC”,84,11,13.0952380952381
    “516”,”PLIANT CORP.”,69,9,13.0434782608696
    “443”,”MELTON TRUCK LINES, INC.”,169,22,13.0177514792899
    “669”,”UNIDARE US, INC.”,200,26,13
    “121”,”BOEING CO. – MWC # 2″,1005,129,12.8358208955224
    “256”,”DURANT BIOFUELS LLC”,175,22,12.5714285714286
    “722”,”WORLEYPARSONS GROUP INC.”,360,45,12.5
    “60”,”AMERICUS CORP. – OKLAHOMA”,225,28,12.4444444444444
    “129”,”BRAVO NATURAL RESOURCES, LLC”,57,7,12.280701754386
    “624”,”TAYLOR INDUSTRIES, LLC”,98,12,12.2448979591837
    “712”,”WILLBROS ENGINEERS (U.S.), LLC”,240,29,12.0833333333333
    “379”,”INFINITEC COMMUNICATIONS, INC.”,341,41,12.0234604105572
    “127”,”BORGWARNER MORSE TEC, INC.”,100,12,12
    “504”,”PANTHER ENERGY CO., LLC”,42,5,11.9047619047619
    “705”,”WEST BUSINESS SERVICES, LLC # 2″,330,39,11.8181818181818
    “336”,”GREAT PLAINS AIRLINES, INC.”,985,116,11.7766497461929
    “383”,”INTERGENETICS INC.”,43,5,11.6279069767442
    “548”,”RIVER STREET MFRS., INC.”,150,17,11.3333333333333
    “285”,”EXTERRAN ENERGY SOLUTIONS, LP # 2″,108,12,11.1111111111111
    “630”,”TEXTRON AUTOMOTIVE CO.”,180,20,11.1111111111111
    “99”,”AXH AIR-COOLERS, LLC # 2″,245,27,11.0204081632653
    “440”,”MCI WORLDCOM, INC.”,2600,285,10.9615384615385
    “273”,”ENGLOBAL ENGINEERING, INC.”,335,36,10.7462686567164
    “210”,”CROSBY GROUP, INC.”,359,37,10.3064066852368
    “594”,”SOUTHWEST NANOTECHNOLOGIES, INC. # 2″,39,4,10.2564102564103
    “532”,”PSI NET”,410,42,10.2439024390244
    “13”,”ADAMS INVESTMENT CO.”,464,47,10.1293103448276
    “606”,”STERLING COACH, LLC”,220,22,10
    “364”,”HOST ANALYTICS, INC.”,72,7,9.72222222222222
    “40”,”ALBON MANUFACTURING, LLC”,210,20,9.52380952380952
    “579”,”SINOR MANUFACTURING CO., INC.”,625,58,9.28
    “582”,”SITTON MOTOR LINES INC.”,349,32,9.16905444126074
    “39”,”ALBERTSON’S, INC.”,504,45,8.92857142857143
    “501”,”PACCAR INC. # 2″,92,8,8.69565217391304
    “529”,”PROTƒGƒ Energy III LLC”,35,3,8.57142857142857
    “386”,”INTERNATIONAL BUSINESS MACHINES CORP. # 3″,152,13,8.55263157894737
    “190”,”COMMERCIAL FINANCIAL SERVICES, INC. # 2″,9219,788,8.54756481180171
    “275”,”EQUI-TRANS ALUMINUM TRAILERS INC.”,330,28,8.48484848484849
    “51”,”AMERICAN BANKERS INSURANCE CO. # 2″,225,19,8.44444444444444
    “323”,”GE OIL & GAS ESP, INC. # 3″,202,17,8.41584158415842
    “148”,”CARRIER ACCESS OPERATIONS”,300,25,8.33333333333333
    “33”,”AIR COOLED EXCHANGERS LLC”,205,17,8.29268292682927
    “423”,”LINDE PROCESS PLANTS, INC. # 2″,230,19,8.26086956521739
    “658”,”TULSA REFURBISHMENT SERVICES, INC.”,149,12,8.05369127516778
    “412”,”L.E.F., INC.”,88,7,7.95454545454545
    “284”,”EXISS ALUMINUM TRAILERS, INC. # 2″,722,57,7.89473684210526
    “353”,”HELMERICH & PAYNE INTERNATIONAL DRILLING CO.”,102,8,7.84313725490196
    “41”,”ALLIANCE STEEL, INC.”,480,37,7.70833333333333
    “169”,”CIBER INC.”,210,16,7.61904761904762
    “70”,”APPLIED ENERGY SYSTEMS, INC. (AES COS.)”,555,42,7.56756756756757
    “299”,”FISHER PRODUCTS, LLC”,67,5,7.46268656716418
    “631”,”THERMA-TRU CORP.”,1000,74,7.4
    “731”,”YUBA HEAT TRANSFER LLC”,222,16,7.20720720720721
    “86”,”ATHLETIC WORLD ADVERTISING, INC.”,1000,72,7.2
    “685”,”VENTURA REFINING AND TRANSMISSION, LLC”,42,3,7.14285714285714
    “554”,”SALTUS TECHNOLOGIES, LLC”,57,4,7.01754385964912
    “628”,”TELE-INTERPRETERS LLC”,445,31,6.96629213483146
    “702”,”WEDTECH (USA) INC.”,130,9,6.92307692307692
    “681”,”UV CORP”,550,38,6.90909090909091
    “419”,”LEVEL 3 COMMUNICATIONS, LLC # 1″,1246,86,6.90208667736758
    “420”,”LEVEL 3 COMMUNICATIONS, LLC # 2″,5490,377,6.86703096539162
    “496”,”OKLAHOMA MEDICAL RESEARCH FOUNDATION”,134,9,6.71641791044776
    “370”,”I. G. INCORPORATED dba INDUSTRIAL GASKET CORP.”,120,8,6.66666666666667
    “539”,”QUIKORDERS, INC.”,600,40,6.66666666666667
    “278”,”EQUIPMENT TECHNOLOGY, LLC # 4″,200,13,6.5
    “473”,”NEW DOMINION, LLC”,108,7,6.48148148148148
    “693”,”VOICE SYSTEMS TECHNOLOGY INC”,550,35,6.36363636363636
    “15”,”ADFITECH, INC. # 2″,711,45,6.32911392405063
    “636”,”TIMES JOURNAL PUBLISHING CO.”,190,12,6.31578947368421
    “656”,”TULSA POWER, INC.”,80,5,6.25
    “81”,”ASCO AEROSPACE USA, LLC”,379,23,6.06860158311346
    “476”,”NEWFIELD EXPLORATION MID-CONTINENT, INC.”,116,7,6.03448275862069
    “405”,”KIRKWOOD METAL SERVICES, LLC”,120,7,5.83333333333333
    “49”,”AMERICAN AIRLINES INC. # 2″,1100,62,5.63636363636364
    “330”,”GENZYME RESEARCH, INC.”,90,5,5.55555555555556
    “553”,”SAGEBRUSH PIPELINE EQUIPMENT CO”,90,5,5.55555555555556
    “385”,”INTERNATIONAL BUSINESS MACHINES CORP. # 2″,1090,60,5.5045871559633
    “262”,”EAGLE SYSTEMS & SERVICES, INC. # 1″,370,20,5.40540540540541
    “214”,”CUSTOM ACADEMIC PUBLISHING CO.”,600,32,5.33333333333333
    “396”,”JET SERVICE ENTERPRISES INC.”,95,5,5.26315789473684
    “303”,”FLIGHTSAFETY INTERNATIONAL INC. # 1″,153,8,5.22875816993464
    “345”,”HARSCO CORP.”,640,33,5.15625
    “186”,”CNI TECHNOLOGY, LLC”,335,17,5.07462686567164
    “534”,”QPS ENGINEERING, LLC”,60,3,5
    “551”,”RYDER DEDICATED LOGOSTICS, INC.”,322,16,4.96894409937888
    “585”,”SMICO MANUFACTURING CO., INC.”,145,7,4.82758620689655
    “2”,”3KB TRANSPORTATION INC.”,626,30,4.79233226837061
    “57”,”AMERICAN OILFIELD PRODUCTS, INC.”,150,7,4.66666666666667
    “174”,”CIRCLE B MEASUREMENT & FABRICATION, LLC”,65,3,4.61538461538462
    “632”,”THERMAL ENGINEERING INTERNATIONAL (USA), INC.”,130,6,4.61538461538462
    “487”,”NUTRON MANUFACTURING, INC.”,180,8,4.44444444444444
    “558”,”SAMSON RESOURCES CO. # 3″,225,10,4.44444444444444
    “562”,”SCIPERIO, INC.”,45,2,4.44444444444444
    “205”,”COUGAR TOOL AMERICAS, INC.”,160,7,4.375
    “597”,”SPECIFIC SYSTEMS, LTD”,141,6,4.25531914893617
    “591”,”SOUTHWEST ELECTRIC CO. # 1″,165,7,4.24242424242424
    “471”,”NETPLEX SYSTEMS, INC.”,244,10,4.0983606557377
    “355”,”HENNIGES AUTOMOTIVE OKLAHOMA, INC. # 2″,171,7,4.09356725146199
    “634”,”THG ENERGY SOLUTIONS, LLC”,98,4,4.08163265306122
    “331”,”GEOPHYSICAL RESEARCH CORP.”,100,4,4
    “433”,”MACROSOLVE, INC. # 2″,150,6,4
    “499”,”ORS NASCO, LLC # 2″,600,24,4
    “717”,”WINSLOW ASSOCIATES INC.”,200,8,4
    “627”,”TECHNOLOGY DEVELOPMENT GROUP, INC.”,76,3,3.94736842105263
    “459”,”MIDWEST TROPHY MANUFACTURING CO., INC.”,255,10,3.92156862745098
    “350”,”HEATH TECHNOLOGIES LLC”,205,8,3.90243902439024
    “414”,”LABINAL INC # 2″,492,19,3.86178861788618
    “59”,”AMERICAN WOODMARK CORP.”,680,25,3.67647058823529
    “27”,”AFG ACQUISITION GROUP LLC”,250,9,3.6
    “105”,”BAMA COS., INC. # 2″,250,9,3.6
    “208”,”COZART-PERRY INDUSTRIES, INC.”,170,6,3.52941176470588
    “21”,”ADVANCED FINANCIAL SOLUTIONS, INC. # 2″,143,5,3.4965034965035
    “372”,”IC BUS OF OKLAHOMA, LLC # 2″,261,9,3.44827586206897
    “635”,”TIGER TRUCK MANUFACTURING, LLC”,380,13,3.42105263157895
    “688”,”VICTORY ENERGY OPERATIONS, LLC”,117,4,3.41880341880342
    “409”,”L-3 COMMUNICATIONS AEROMET, INC.”,88,3,3.40909090909091
    “260”,”EAGLE CREDIT RESOURCES, LLC”,300,10,3.33333333333333
    “429”,”LUSCOMBE AIRCRAFT CORP. # 1″,600,19,3.16666666666667
    “505”,”PARFAB INDUSTRIES, INC. # 2″,350,11,3.14285714285714
    “587”,”SOONER TRAILER MANUFACTURING CO.”,225,7,3.11111111111111
    “68”,”APEX COMPOSITES, INC.”,200,6,3
    “170”,”CICADA CORP.”,240,7,2.91666666666667
    “77”,”ARL BIO PHARMA, LLC”,69,2,2.89855072463768
    “633”,”THERMO PLASTICS DISPLAY INTERNATIONAL, INC.”,175,5,2.85714285714286
    “153”,”CELESTICA CORP.”,800,22,2.75
    “135”,”BTR OKLAHOMA SEALING SYSTEMS”,150,4,2.66666666666667
    “729”,”YORK INTERNATIONAL CORP. # 2″,300,8,2.66666666666667
    “545”,”RELIANCE PRESSURE CONTROL, LLC”,38,1,2.63157894736842
    “400”,”JOHN ZINK CO. LLC”,323,8,2.47678018575851
    “574”,”SHAW TULSA FABRICATORS, INC. # 2″,368,9,2.44565217391304
    “158”,”CFS II INC.”,500,12,2.4
    “45”,”ALTUS FLIGHT ACADEMY, INC.”,400,9,2.25
    “679”,”UNIVERSAL FIDELITY LIFE INSURANCE”,272,6,2.20588235294118
    “295”,”FINTUBE, LLC”,91,2,2.1978021978022
    “421”,”LIMCO AIREPAIR, INC.”,182,4,2.1978021978022
    “225”,”DECISIONPOINT SYSTEMS, INC.”,46,1,2.17391304347826
    “298”,”FIRST WAVE AVIATION, LLC”,590,12,2.03389830508475
    “362”,”HONEYWELL LORI, INC. # 2″,100,2,2
    “546”,”RHEEM MANUFACTURING CO.”,200,4,2
    “566”,”SELECT ENGINEERING, INC.”,200,4,2
    “711”,”WILCO MACHINE & FAB, INC. # 2″,100,2,2
    “184”,”CNG CO. dba TRI FUELS”,318,6,1.88679245283019
    “35”,”AIR-EXCHANGERS, LLC”,110,2,1.81818181818182
    “607”,”STONEHENGE PARTNERS, INC.”,55,1,1.81818181818182
    “332”,”GMX RESOURCES INC.”,60,1,1.66666666666667
    “561”,”SCIENCE APPLICATION INTERNATIONAL CORP.”,120,2,1.66666666666667
    “250”,”DOVER FLUID MANAGEMENT, INC. # 1″,250,4,1.6
    “296”,”FIRST AMERICAN FULFILLMENT SOLUTIONS LLC”,900,13,1.44444444444444
    “640”,”TPI BILLING SOLUTIONS LLC”,145,2,1.37931034482759
    “555”,”SAMSON INVESTMENT CO. # 1″,297,4,1.34680134680135
    “611”,”SURFACE MOUNT DEPOT INC.”,420,5,1.19047619047619
    “378”,”INALFA ROOF SYSTEMS, INC.”,90,1,1.11111111111111
    “393”,”JACK SERVICE CO.”,644,7,1.08695652173913
    “690”,”VIGILINK CORP.”,105,1,0.952380952380952
    “584”,”SLX INC.”,216,2,0.925925925925926
    “28”,”AFN COMMUNICATIONS LLC”,325,3,0.923076923076923
    “714”,”WILLIAMS COS., INC. # 2″,5490,50,0.910746812386157
    “543”,”RED DEVIL, INC.”,110,1,0.909090909090909
    “7”,”AAON, INC. # 2″,1500,12,0.8
    “563”,”SD TECHNOLOGIES OKLAHOMA, LLC”,700,5,0.714285714285714
    “334”,”GOODYEAR TIRE & RUBBER CO. # 1″,565,4,0.707964601769911
    “436”,”MANHATTAN WEST INTERIORS, LLC”,150,1,0.666666666666667
    “507”,”PARK’S MANUFACTURING, INC. # 2″,300,2,0.666666666666667
    “730”,”YOUNG AMERICA CORP.”,900,6,0.666666666666667
    “488”,”NXTGEN FILTERWORKS, LLC”,170,1,0.588235294117647
    “36”,”AIRCRAFT FUELING SYSTEMS INC.”,200,1,0.5
    “297”,”FIRST DATA RESOURCES INC.”,3000,15,0.5
    “493”,”OFFICEMAX INC. # 2″,200,1,0.5
    “101”,”BAKER HUGHES OILFIELD OPERATIONS, INC. # 1″,209,1,0.478468899521531
    “164”,”CHEROKEE CONNEX LLC”,1500,6,0.4
    “3”,”A LA MODE INC.”,450,0,0
    “5”,”AAA PHARMACY INC.”,250,0,0
    “34”,”AIR COOLED EXCHANGERS, INC.”,180,0,0
    “37”,”AIRCRAFT STRUCTURES, INC.”,116,0,0
    “53”,”AMERICAN CANCER SOCIETY, INC. #2″,135,0,0
    “65”,”APACHE CORP. # 1″,42,0,0
    “67”,”APACHE CORP. # 3″,100,0,0
    “84”,”AT&T SERVICES, INC.”,140,0,0
    “87”,”ATKINS AMERICAS, INC.”,100,0,0
    “89”,”AUTO CRANE CO.”,100,0,0
    “96”,”AVIS BUDGET CAR RENTAL, LLC”,319,0,0
    “100”,”BAKE-LINE GROUP, LLC”,70,0,0
    “106”,”BANCTECH USA, INC.”,261,0,0
    “110”,”BAR-S FOODS CO. # 3″,250,0,0
    “112”,”BEARWOOD CONCEPTS, INC.”,125,0,0
    “113”,”BENTY AMERICA PET SUPPLY, INC.”,140,0,0
    “118”,”BLUE BELL CREAMERIES, LP”,190,0,0
    “132”,”BRUNSWICK CORP.”,200,0,0
    “133”,”BRUNSWICK CORP. # 1″,325,0,0
    “134”,”BRUNSWICK CORP. # 2″,200,0,0
    “136”,”BUYITNOW, INC.”,540,0,0
    “151”,”CAVALRY PORTFOLIO SERVICES, LLC # 2″,126,0,0
    “162”,”CHEF’S REQUESTED FOODS INC.”,152,0,0
    “173”,”CINGULAR WIRELESS LLC # 2″,250,0,0
    “175”,”CITI TRENDS, INC.”,265,0,0
    “183”,”CMI TEREX CORP. # 2″,400,0,0
    “195”,”CONOCO, INC. # 2″,95,0,0
    “203”,”COOPER-CAMERON CORP. # 1″,189,0,0
    “204”,”COORSTEK, INC.”,170,0,0
    “207”,”COX TMI WIRELESS, LLC”,218,0,0
    “209”,”CREATIVE LABS, INC.”,228,0,0
    “239”,”DOBSON COMMUNICATIONS CORP. # 2″,240,0,0
    “242”,”DOLGENCORP, LLC # 3″,130,0,0
    “251”,”DOVER FLUID MANAGEMENT, INC. # 2″,100,0,0
    “252”,”DP MANUFACTURING INC.”,77,0,0
    “255”,”DURA-LINE CORP. # 2″,94,0,0
    “259”,”DYNA MOW INC.”,300,0,0
    “265”,”EAST JORDON IRON WORKS”,240,0,0
    “280”,”ETINUUM, INC.”,900,0,0
    “294”,”FINTUBE TECHNOLOGIES, INC.”,200,0,0
    “301”,”FLEMING COS. INC. # 2″,122,0,0
    “306”,”FMC TECHNOLOGIES, INC.”,73,0,0
    “307”,”FMS, INC.”,401,0,0
    “308”,”FORUM US, INC. #3″,405,0,0
    “310”,”FRANKOMA INC. dba FRANKOMA POTTERY”,125,0,0
    “349”,”HEATER SPECIALISTS, LLC”,150,0,0
    “351”,”HEINZ BAKERY PRODUCTS”,450,0,0
    “356”,”HENRY VOGT MACHINE CO”,225,0,0
    “360”,”HILL MANUFACTURING, INC.”,180,0,0
    “368”,”HYPRO, INC.”,200,0,0
    “373”,”ICES CORP.”,195,0,0
    “375”,”IFS COATINGS, INC.”,75,0,0
    “380”,”INNOVATIVE COMPUTING CORP.”,200,0,0
    “381”,”INTEGRA WIND SERVICES, LLC”,202,0,0
    “382”,”INTEGRATED SERVICE CO. LLC”,62,0,0
    “391”,”J. A. OIL FIELD MANUFACTURING, INC. # 1″,100,0,0
    “392”,”J. A. OIL FIELD MANUFACTURING, INC. # 2″,70,0,0
    “395”,”JCP SPECIALTY FOODS CO”,156,0,0
    “397”,”JETTA PRODUCTS INC.”,300,0,0
    “402”,”KAT INDUSTRIES, INC.”,73,0,0
    “410”,”L-3 COMUNICATIONS CORP.”,64,0,0
    “411”,”L-3 SERVICES, INC.”,390,0,0
    “418”,”LEVEL 3 COMMUNICATIONS, L.L.C # 3″,162,0,0
    “424”,”LINKAMERICA CORP.”,167,0,0
    “426”,”LOGISTICS.COM, INC.”,100,0,0
    “432”,”MACROSOLVE, INC. # 1″,170,0,0
    “438”,”MATFLEX INC. – HIGH IMPACT”,90,0,0
    “442”,”MEDICAL CONSULTANTS, INC.”,205,0,0
    “451”,”METRIS DIRECT, INC. # 2″,322,0,0
    “468”,”NAUTILUS, INC.”,265,0,0
    “474”,”NEW GULF RESOURCES, LLC”,34,0,0
    “475”,”NEW SOURCE ENERGY GP, LLC”,45,0,0
    “481”,”NOMADICS, INC. #1″,165,0,0
    “486”,”NUFLO TECHNOLOGIES SALES CO.”,100,0,0
    “497”,”OKTX, LLC dba EMERGE DIAGNOSTICS, LLC”,28,0,0
    “498”,”ONVISOURCE, INC.”,226,0,0
    “508”,”PASSPORT DEBT SOLUTIONS, INC.”,762,0,0
    “512”,”PENLOYD, LLC”,200,0,0
    “517”,”POWDER RIVER, INC.”,125,0,0
    “524”,”PRECISION MACHINE & MFG CO. # 2″,112,0,0
    “535”,”QUAD/GRAPHICS, INC”,792,0,0
    “540”,”RAJON, LLC dba VERTICAL AEROSPACE”,110,0,0
    “541”,”RAMSEY WINCH CO.”,125,0,0
    “544”,”RED’S BEDS, LLC”,190,0,0
    “565”,”SELA PRODUCTS, LLC”,26,0,0
    “592”,”SOUTHWEST ELECTRIC CO. # 2″,68,0,0
    “595”,”SOUTHWINDS MFG. HOMES, LLC”,250,0,0
    “601”,”SPSC, INC. dba SOUTHWEST PORCELAIN”,125,0,0
    “615”,”SWEP NORTH AMERICA, INC.”,130,0,0
    “629”,”TEREX USA, LLC”,1526,0,0
    “642”,”TRAILONE, LLC”,289,0,0
    “653”,”TUBE TECH INC.”,150,0,0
    “654”,”TUBULAR CORP. OF AMERICA”,125,0,0
    “659”,”TULSA STEEL SERVICES, LLC”,405,0,0
    “660”,”TULSA WINCH, INC. # 1″,188,0,0
    “665”,”U.S. HIGHLAND, INC.”,348,0,0
    “668”,”UNARCO INDUSTRIES, INC.”,300,0,0
    “676”,”UNITED RECOVERY SYSTEMS, LP # 2″,230,0,0
    “678”,”UNITED STATES CELLULAR CORP. # 2″,798,0,0
    “680”,”USIS COMMERCIAL SERVICES, INC.”,195,0,0
    “682”,”VACUUMSCHMELZE CORP.”,650,0,0
    “683”,”VALMONT INDUSTRIES, INC.”,205,0,0
    “684”,”VENTAIRE, LLC”,85,0,0
    “689”,”VIDOOP LLC”,525,0,0
    “691”,”VISION MANUFACTURING LLC”,210,0,0
    “696”,”WARKENTINE, INC dba COMPUTER-RX”,97,0,0
    “715”,”WILLIAMS COS., INC. # 3″,85,0,0
    “726”,”XYANT TECHNOLOGY, INC.”,407,0,0

    • David Fritze

      Thanks, Chris. This is too long to include in the Reply section. It would make for a good additional column in the table, although we stopped short at seven columns because we thought it was getting to be too much … David