| Subsidiary Name | | State of Incorporation/Organization |
| Century II ASO, Inc. | | Tennessee Corporation (a subsidiary of CSM, Inc.) |
| Century II Services, Inc. | | Tennessee Corporation (a subsidiary of CSM, Inc.) |
| Century II Staffing, Inc. | | Tennessee Corporation (a subsidiary of CSM, Inc.) |
| Century II Staffing TN, Inc. | | Tennessee Corporation (a subsidiary of Century II Staffing, Inc.) |
| Century II Staffing USA, Inc. | | Tennessee Corporation (a subsidiary of Century II Staffing, Inc.) |
| Commercial Solutions, Inc. | | Indiana Corporation |
| Cornerstone Wireless Construction Services, Inc. | | Indiana Corporation (a subsidiary of Fortune Wireless, Inc.) |
| CSM, Inc. | | Tennessee Corporation |
| Employer Solutions Group, Inc. | | Utah Corporation |
| Employer Solutions Group of Idaho, Inc. | | Idaho Corporation |
| Employer Solutions Group of SLC, Inc. | | Utah Corporation |
| Employer Solutions Group of Utah, Inc. | | Utah Corporation |
| Employer Staffing Group, Inc. | | Utah Corporation |
| ESG Achievement, Inc. | | Utah Corporation |
| ESG Administration, Inc. | | Utah Corporation |
| ESG Assistance, Inc. | | Utah Corporation |
| ESG Consulting, Inc. | | Utah Corporation |
| ESG Direction, Inc. | | Utah Corporation |
| ESG Entities, Inc. | | Utah Corporation |
| ESG Fulfillment, Inc. | | Utah Corporation |
| ESG Insurance, Inc. | | Utah Corporation |
| ESG Management, Inc. | | Utah Corporation |
| ESG Offerings, Inc. | | Utah Corporation |
| ESG Services, Inc. | | Utah Corporation |
| ESG Success, Inc. | | Utah Corporation |
| ESG Supervision, Inc. | | Utah Corporation |
| Fortune Staffing, Inc. | | Indiana Corporation |
| Fortune Strategic Products, Inc. | | Indiana Corporation |
| Fortune Wireless, Inc. | | Indiana Corporation |
| James H Drew Corporation | | Indiana Corporation |
| James Westbrook & Associates, LLC | | Georgia Limited Liability Company |
| Kingston Sales Corporation | | Indiana Corporation |
| Magtech Services, Inc. | | Indiana Corporation (a subsidiary of Fortune Wireless, Inc.) |
| Nor-Cote International, Inc. | | Indiana Corporation |
| Nor-Cote International Limited | | United Kingdom (a subsidiary of Nor-Cote International, Inc.) |
| Nor-Cote International (Mexico), Inc. | | Indiana Corporation (a subsidiary of Nor-Cote International, Inc.) |
| Nor-Cote International Pte Ltd | | Singapore (a subsidiary of Nor-Cote International, Inc.) |
| Nor-Cote (Malaysia) SDN BHD | | Malaysia (a subsidiary of Nor-Cote International, Inc.) |
| Precision Employee Management, L.L.C. | | Arizona Limited Liability Company |
| Professional Staff Management, Inc. | | Indiana Corporation |
| Professional Staff Management, Inc. II | | Indiana Corporation |
| Pro Staff, Inc. | | Indiana Corporation |
| PSM Financial Services, LLC | | Indiana Limited Liability Company (a subsidiary of Professional Staff Management, Inc.) |
| Sageland Flagging, Inc. | | Utah Corporation |
| Telecom Technology, Corp. | | Indiana Corporation |
| Tennessee Guardrail, Inc. | | Tennessee Corporation (a subsidiary of James H Drew Corporation) |
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