Taking a list and combine into column

I do not fully know how to describe my issue, so bear with me here. Here is a sample of data that I am using:

Company A Tom Tom
Company A Tom Tom
Company A Bill Bill
Company A Alpha Other
Company A Rex Other
Company B Bill Bill
Company B Bill Bill
Company B Beta Other

So I have Companies, who they export to, then an export re-definition column. I only want to look at companies that export to Bill and Tom, but when it is Other I need to create a list in one cell that would show the following:

 Name       Bill    Tom     Other  Other(s) by Name
Company A     1      2        2     Alpha, Rex
Company B     2      0        1     Beta

My question is, how do I populate the Other(s) by Name column based on the Other column and the list? I am thinking some combo of a vlookup and an if, but slightly more complicated than normal. I would prefer to not use vba, but if it needs to be done, it needs to be done. Any help would be greatly appreciated.