I have a table with a list of items and the owners of those items.  One item can be owned by a single owner or multiple owners.  I need to make a list of items in one column and all the owners listed in a single column so that I can group by items by all owners.

I have attached a snapshot of my original table.

I need the final table to have the Item Name in column 1 and all the Partners listed in column 2.

I thought to pivot by the Partner column by the Pct column and then demote the headers to row 1 then fill down, but that will not work because there is a mix of null (partner does not own this item) and number values (the partners percent of ownership).  I want the number values to be changed to the name of the partner and the null values to stay null.

I can do what I want creating a Pivot Table, copy the values of the pivot table in another tab and then manually copy and paste each partner in any column with a value.  However, this is not dynamic and the list changes multiple times per month.

Is there an easier way to do this that will make it dynamic so that I can refresh the list each week?