Tagging CDOs to CDOs

Customer is using CRM with the Account Hierarchy Structure (Distributor>Partner>Organization) with CDOs placed at each tier. Is their a simple way in Eloqua to match CDOs. Particular use case, customers wants to alert Partners to subscription expiration of certain organizations or wants to alert Distributers to Partner sales performance or organization spend performance. Suggestion by eloqua partner was to look at using custom lookup table which competitor also suggested.