How can I set-up a PTO sharing bank

I have a requirement to set up a PTO sharing bank. I can set up a new Element to deduct the amount from the donating employee. Any ideas on how to set up a "central" bank to add the amount to?

I thought about simply creating a dummy Employee named something like "Org Name" - "Leave Bank". Then give the dummy employee the Accrual Plan Element and set the balance to 0. When an employee donates time, feed it to the dummy employee's balance". When an employee needs time, take it from the dummy employee and feed the receiving employee.