Need a Macro 2 search rows for text and replace with column header...

I inherited a file that has ~130 columns and 20k rows. Each row contains 0-130 cells checked. I need to compile a sheet that lists the column header of the cells checked by user id. I've attached a sample of this file and the desired output on the 2nd sheet. I'm using excel 2007. This is a manual nightmare so any help is greatly appreciated.

Pike - I can't thank you enough! It took awhile to run as my file is so large but it worked perfectly. Glad I found the excel forum and registered. I hope to learn a lot from folks like you. Thanks again.