Civic Intelligence

Girl Scouts of Eastern Massachusetts Inc

EIN 04-2703281 • 501(c)3 • Waltham, MA

Profile

Girl scouting builds girls of courage, confidence and character, who make the world a better place.

265 Beaver StWaltham, MA 02452

www.gsema.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

28th percentile

0.06x

Higher debt load relative to assets than 28% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

27th percentile

0.11x

Higher debt load relative to revenue than 27% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

51st percentile

4.7%

Higher net margin than 51% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

41st percentile

$227,251

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Asset Growth

69th percentile

11%

Faster asset growth than 69% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

64th percentile

14%

Faster revenue growth than 64% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Assets

Up

$29,633,969

Up $2,921,408 (+11%) from 2023

Liabilities

Down

$1,654,457

Down $325,628 (-16%) from 2023

Net Assets

Up

$27,979,512

Up $3,247,036 (+13%) from 2023

Revenue

Up

$15,280,798

Up $1,918,109 (+14%) from 2023

Expenses

Up

$14,559,804

Up $1,244,548 (+9.3%) from 2023

Net Income

Up

$720,994

Up $673,561 (+1420%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30M$20M$10M$0Assets 2010: $20,514,002Liabilities 2010: $1,359,813Net Assets 2010: $19,154,1892010Assets 2011: $19,746,651Liabilities 2011: $1,250,356Net Assets 2011: $18,496,2952011Assets 2012: $20,890,584Liabilities 2012: $1,094,438Net Assets 2012: $19,796,1462012Assets 2013: $20,667,334Liabilities 2013: $1,155,558Net Assets 2013: $19,511,7762013Assets 2014: $20,664,335Liabilities 2014: $1,196,691Net Assets 2014: $19,467,6442014Assets 2015: $23,523,881Liabilities 2015: $1,271,874Net Assets 2015: $22,252,0072015Assets 2016: $23,084,859Liabilities 2016: $1,116,234Net Assets 2016: $21,968,6252016Assets 2017: $23,149,565Liabilities 2017: $1,754,225Net Assets 2017: $21,395,3402017Assets 2018: $23,409,846Liabilities 2018: $2,309,922Net Assets 2018: $21,099,9242018Assets 2019: $23,322,640Liabilities 2019: $1,945,284Net Assets 2019: $21,377,3562019Assets 2020: $23,892,113Liabilities 2020: $3,269,100Net Assets 2020: $20,623,0132020Assets 2021: $26,027,105Liabilities 2021: $2,651,621Net Assets 2021: $23,375,4842021Assets 2022: $24,093,853Liabilities 2022: $967,265Net Assets 2022: $23,126,5882022Assets 2023: $26,712,561Liabilities 2023: $1,980,085Net Assets 2023: $24,732,4762023Assets 2024: $29,633,969Liabilities 2024: $1,654,457Net Assets 2024: $27,979,5122024

Highlighted filing

2024

Assets$29,633,969
Liabilities$1,654,457
Net Assets$27,979,512

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $11,355,7602010Expenses 2011: $11,722,8862011Expenses 2012: $12,279,2802012Revenue 2013: $11,428,104Expenses 2013: $12,318,502Net Income 2013: -$890,3982013Revenue 2014: $12,424,160Expenses 2014: $12,552,410Net Income 2014: -$128,2502014Revenue 2015: $16,708,393Expenses 2015: $13,029,387Net Income 2015: $3,679,0062015Revenue 2016: $12,749,007Expenses 2016: $13,768,568Net Income 2016: -$1,019,5612016Revenue 2017: $12,642,836Expenses 2017: $14,254,597Net Income 2017: -$1,611,7612017Revenue 2018: $14,963,825Expenses 2018: $14,917,997Net Income 2018: $45,8282018Revenue 2019: $15,074,162Expenses 2019: $14,815,997Net Income 2019: $258,1652019Revenue 2020: $11,354,723Expenses 2020: $12,238,260Net Income 2020: -$883,5372020Revenue 2021: $12,596,999Expenses 2021: $11,040,183Net Income 2021: $1,556,8162021Revenue 2022: $15,375,747Expenses 2022: $12,075,946Net Income 2022: $3,299,8012022Revenue 2023: $13,362,689Expenses 2023: $13,315,256Net Income 2023: $47,4332023Revenue 2024: $15,280,798Expenses 2024: $14,559,804Net Income 2024: $720,9942024

Highlighted filing

2024

Revenue$15,280,798
Expenses$14,559,804
Net Income$720,994

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$29.6$1.65$28.0$15.3$14.6$0.72
2023Detailed filing. Detailed filing data is available for this year.$26.7$1.98$24.7$13.4$13.3$0.05
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$24.1$0.97$23.1$15.4$12.1$3.30
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$26.0$2.65$23.4$12.6$11.0$1.56
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$23.9$3.27$20.6$11.4$12.2$0.88
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.3$1.95$21.4$15.1$14.8$0.26
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$23.4$2.31$21.1$15.0$14.9$0.05
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.1$1.75$21.4$12.6$14.3$1.61
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$23.1$1.12$22.0$12.7$13.8$1.02
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$23.5$1.27$22.3$16.7$13.0$3.68
2014Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$20.7$1.20$19.5$12.4$12.6$0.13
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.7$1.16$19.5$11.4$12.3$0.89
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.9$1.09$19.8$12.3
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.7$1.25$18.5$11.7
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.5$1.36$19.2$11.4
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Aug 14, 2025
Return Version
2023v6.0
Gross Receipts
$25,472,017
Mission and Program Overview

Mission

Girl scouting builds girls of courage, confidence and character, who make the world a better place.

Girl scouting builds girls of courage, confidence and character who make the world a better place.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$11,830,690$14,101,982▲ $2,271,292
Land, Buildings, and Equipment, Net$6,331,594$7,346,066▲ $1,014,472
Savings and Temporary Cash Investments$3,132,931$2,932,568▼ $200,363
Investments Other Securities$2,404,860$2,894,221▲ $489,361
Accounts Receivable$1,082,422$1,076,399▼ $6,023
Cash and Non-Interest-Bearing Accounts$1,040,687$688,946▼ $351,741
Prepaid Expenses and Deferred Charges$318,289$224,685▼ $93,604
Inventories for Sale or Use$140,408$135,802▼ $4,606
Pledges and Grants Receivable$145,830$112,260▼ $33,570
Total Assets$26,712,561$29,633,969▲ $2,921,408
Other Assets Total$284,850$121,040▼ $163,810
Liabilities
Accounts Payable and Accrued Expenses$1,263,485$1,080,385▼ $183,100
Deferred Revenue$534,429$574,072▲ $39,643
Other Liabilities$182,171$0▼ $182,171
Total Liabilities$1,980,085$1,654,457▼ $325,628
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$20,308,841$23,074,092▲ $2,765,251
Net Assets With Donor Restrictions$4,423,635$4,905,420▲ $481,785
Total Net Assets Fund Balance$24,732,476$27,979,512▲ $3,247,036
Total Liabilities and Net Assets / Fund Balance$26,712,561$29,633,969▲ $2,921,408

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,563,001$8,122,167$12,685,168
Other Land Buildings$1,387,867$1,608,257$2,996,124
Equipment$253,327$1,661,687$1,915,014
Land$1,126,739-$1,126,739
Leasehold Improvements$15,132$15,684$30,816
Other Securities$2,894,221--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$3,701,215$15,000▲ $857,798$65,363$4,508,650
2022$3,212,236-▲ $491,529$2,550$3,701,215
2021$3,951,953$1,050▼ $662,484$78,283$3,212,236
2020$3,547,304$1,550▲ $503,099$100,000$3,951,953
2019$3,487,392$49,680▲ $132,010$121,778$3,547,304
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Barbara FortierCEO (until 9/24)FT$213,377$13,874$227,251
James CronanCFO (until 4/24)FT$187,548$19,544$207,092
Anne ClutzChief Advancement OfficerFT$172,523$25,421$197,944
Katherine Le LacheurChief Operating OfficerFT$152,836$6,576$159,412
Joy DuncanSr. Director of FinanceFT$137,042$8,353$145,395
Laure DonkinSr. Director of Human ResourcesFT$115,717$11,797$127,514
Stacy WilburSr. Director of External RelationsFT$101,244$12,703$113,947

Board Members and Trustees

NameTitle
Deborah TaftBoard Chair & President
Kelly Corwin1st Vice Chair
Elizabeth Fitzula2nd Vice Chair
David KoenigBoard Member
Gena Wilson SullivanBoard Member
Guilda HilaireBoard Member
Jeannette BuntinBoard Member
Julie CameronBoard Member
Karan DysonBoard Member
Kim ReinertBoard Member
Kristen TruglioBoard Member
Michael BookmanBoard Member
Susan CarabbioBoard Member
Teresa EppersonBoard Member
Trevor FrankelBoard Member
Amina LobbanBoard Member (as of 5/24)
Gizella CrawfordBoard Member (as of 5/24)
Julie Linnell CowanBoard Member (as of 5/24)
Mary McniffBoard Member (as of 5/24)
Michelle HechtBoard Member (as of 5/24)
Jodi Tatiana-charlesBoard Member (until 10/23)
ALLISON COUTTS O'CONNORBoard Member (until 5/24)
Angela WayneBoard Member (until 5/24)
Joseph SkellyBoard Member (until 5/24)
Lan MarinelliBoard Member (until 5/24)
Nina FerrariBoard Member (until 5/24)
Diane McloughlinSecretary
Jane LundquistTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
North Suburban TransportationBus Transportation Services100 ASHBURTON AVENUE, Woburn, MA 01810$101,370
Revenue and Support

Revenue Composition

Contributions and Grants
$2,366,439
Program Service Revenue
$3,829,678
Investment Income
$943,568
Other Revenue
$8,141,113
All Other Contributions
$1,657,779
Change in Net Assets
$720,994

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Real Estate Commercial1$669,942Fair Market Value
Other Non Cash Contri Table98$12,945Fair Market Value
Total Noncash Contributions99$682,887-

Audited Revenue Reconciliation

Revenue per Audited Statements
$15,209,844
Revenue Not Reported on Financial Statements
$70,954
Revenue Not Reported on Form 990
$2,639,859
Total Revenue per Audited Statements
$17,849,703
Total Revenue per Form 990
$15,280,798
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$8,772,758
Other Expenses$5,483,980
Total Fundraising Expense$1,271,863
Grants and Similar Amounts Paid$303,066
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$5,170,863$363,026$693,022$6,226,911
Fees for Services Other$856,184$129,906$92,201$1,078,291
Other Employee Benefits$643,881$99,721$93,305$836,907
Occupancy$496,909$199,352$44,908$741,169
Office Expenses$511,037$167,467$51,800$730,304
Pension Plan Contributions$520,863$54,260$72,585$647,708
Payroll Taxes$459,131$50,127$64,995$574,253
Current Officers, Directors, Trustees, and Key Employees$207,178$217,066$62,735$486,979
Depreciation Depletion$320,348$125,526$28,277$474,151
Grants to Domestic Individuals$303,066--$303,066
Insurance$180,725$72,504$16,333$269,562
Travel$122,963$6,952$4,019$133,934
Conferences and Meetings$68,238$36,625$15,151$120,014
Fees for Services Accounting-$74,750-$74,750
Fees for Service Investment Mgmnt Fees-$70,954-$70,954
Fees for Services Legal-$59,946-$59,946
Other Expenses$9,566$1,953$2,636$14,155
Total Functional Expenses$11,522,171$1,765,770$1,271,863$14,559,804

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$14,602,667
Total Expenses per Form 990$14,559,804
Expenses per Audited Statements$14,488,850
Expenses Not Reported on Form 990$113,817
Expenses Not Reported on Financial Statements$70,954
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$119,551
Fundraising Direct Expenses$102,937
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Leading Women$174,964$91,279$45,810$45,469
Cookies and Cocktails$29,814$15,554$4,869$10,685
Total Events$229,155$119,551$102,937$16,614
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

All adult volunteers and girls fourteen (14) years of age and over who are members of the girl scout movement registered through the council are eligible to be members of the council. The voting members of the council shall consist of: 1.2.1 regional delegates (as defined in article v); 1.2.2 voting members of the board of directors (as provided in article iv, section 4.02) 1.2.3 members of the board nominating and development committee ("bndc")(as defined in article ii); and 1.2.4 national council delegates (as defined in article vi). The total number of voting members shall be no fewer than fifty-seven (57), and the number of regional delegates shall exceed the total number of voting members of the board of directors and members of the bndc.

Form 990, Part VI, Section A, Line 7A

The voting members of the council shall: 1.3.1elect, as set forth in article iii, section 3.01, of these bylaws, the officers of the council (except the chief executive officer) and other officers as provided for in article iii, section 3.02; the members-at-large of the board of directors; the members of the bndc; and the national council delegates and alternate national council delegates; 1.3.2suggest the general lines of direction for girl scouting locally by receiving and acting upon reports of the board of directors and by giving guidance to the board; 1.3.3be authorized to amend the articles of incorporation of the council and these bylaws, except as stated in article xi of these bylaws; 1.3.4be authorized to take all other actions within the responsibilities of the members of the council and requiring a vote of the members of the council; 1.3.5conduct such other business as may from time to time come before the members.

Form 990, Part VI, Section B, Line 11B

The 990 will be reviewed by the audit committee and, once approved by that committee, will be distributed to the full board via e-mail. Board members will receive a deadline to submit questions or changes. The return will be filed once this deadline has passed.

Form 990, Part VI, Section B, Line 12C

Annually the board is asked to review and sign off on the conflict of interest policy. A statement is submitted by each board member.

Form 990, Part VI, Section B, Line 15

Annually, the executive committee of the board reviews ceo compensation. With input from an independent compensation consultant (noted below), compensation is determined by the executive committee and is based on comparisons to other similarly sized girl scout councils, similarly sized and missioned not-for-profit organizations in the greater boston area, balanced with the current financial outlook and executive compensation trends in the not-for-profit sector. Ceo compensation is approved by the executive committee of the board. Gsema, with the assistance of an independent compensation consultant, has established salary grades and bands for all positions. Gsema reviews comparable industry data to determine compensation for key positions, including the ceo. Compensation for other positions is based on these salary grades, internal equity and financial outlook considerations, along with the approval of the ceo.

Form 990, Part VI, Section C, Line 19

The organization's governing documents are posted on the web site. Conflict of interest policy and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Girl Scouts of Eastern Massachusetts
EIN
04-2703281
Phone
6174821078
Address
265 BEAVER ST, WALTHAM, MA 02452

Signing Officer

Name
Monica Roberts
Title
CEO
Phone
6174821078
Signed
2025-08-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Monica Roberts
Formed
1980
Legal Domicile
Ma
Voting Board Members
22
Independent Board Members
22
Employees
412
Volunteers
4,528

Preparer

Firm
Aafcpas Inc
Address
50 WASHINGTON STREET, WESTBOROUGH, MA 01581
Preparer
Caitlin Limoges CPA
Phone
5083669100
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Change in carrying value of beneficial interest in perpetual trust 18,362.

FORM 990, PART XII, LINE 2C:

The process has not changed from prior years.

Financial Statement Notes

PART II, LINE 9:

The girl scouts of eastern massachusetts, inc. Did not incur any expenses or generate any revenue on the conservation easement during the year.

PART V, LINE 4:

Gsema's endowment funds are to be used for the following donor designated purposes: program and property projects financial aid girl scouting in various cities and towns

PART X, LINE 2:

Uncertain tax position footnote: the council accounts for uncertainty in income taxes in accordance with asc topic 740, income taxes. This standard clarifies the accounting for uncertainty in tax positions and prescribes a recognition threshold and measurement attribute for the financial statement regarding a tax position taken or expected to be taken in a tax return. The council has determined that there are no uncertain tax positions which qualify for either recognition or disclosure in the financial statements at september 30, 2024. The council's information and tax returns are subject to examination by federal and state jurisdictions.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Change in carrying value of beneficial interest in perpetual trust 18,362. Special event expense shown net on 990, part viii, line 8b 102,937.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Special event expense shown net on 990, part viii, line 8b 102,937.

Raw XML AppendixShowing 400 of 952 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0OUTDOOR AND CAMP PROGRAMMING GIRL SCOUT CAMPS AND OUTDOOR EXPERIENCES PROVIDE OPPORTUNITIES FOR CAMPERS TO DISCOVER, CONNECT, AND TAKE-ACTION IN WAYS THAT BUILD THEIR COURAGE, CONFIDENCE, AND CHARACTER. GSEMA CAMPS OFFER CAMPERS UNIQUE AND ADVENTUROUS OPPORTUNITIES IN THE OUTDOORS, INCLUDING ARCHERY, ROCK CLIMBING, ROPES COURSES, SWIMMING, SURVIVAL CAMPING, AND MORE! OUR CAMP PROPERTIES HOST SUMMER DAY CAMP AND OVERNIGHT CAMP, YEAR-ROUND OUTDOOR PROGRAMS, AND TROOP, AND GROUP CAMPING. GIRL SCOUT CAMP IS THE PERFECT PLACE FOR CAMPERS TO EXPLORE THEIR INTERESTS, GAIN NEW EXPERIENCES, AND GROW INTO CONFIDENT LEADERS. PLUS, THEY'LL HAVE A BLAST AND MAKE AMAZING NEW FRIENDS! EVERY CAMP SESSION IS A ONE-OF-A-KIND EXPERIENCE; CAMPERS TAKE THE LEAD AND ENJOY THEIR DREAM CAMP EXPERIENCE WITH SUPPORT FROM PROFESSIONAL TRAINED STAFF.AT GSEMA, OUR OUTDOOR AND CAMP PROGRAMS ARE DESIGNED TO PROVIDE OUTDOOR FUN THROUGHOUT THE SUMMER BY OFFERING FOUR-DAY CAMP OPPORTUNITIES AT CEDAR HILL, MAUDE EATON, RICE MOODY AND WIND-IN-THE-PINES AND THREE OVERNIGHT CAMPS WITH UNIQUE FEATURES AT FAVORITE (SAILING), RUNELS (BACK PACKING TRIPS), WABASSO AND WIND-IN-THE-PINES (HIGH ADVENTURE ELEMENTS). ALL CAMPS OFFER TRADITIONAL CAMP EXPERIENCES SUCH AS OPENING CEREMONIES, OUTDOOR COOKING, CAMPFIRE SING-ALONGS, NATURE ACTIVITIES AND CRAFTS.THROUGHOUT THE TROOP YEAR, VOLUNTEERS, FAMILIES AND GIRL SCOUTS CAN PARTICIPATE IN A VARIETY OF OUTDOOR EXPERIENCES THAT ARE INTENTIONALLY PROGRESSIVE TO MEET THE NEEDS OF EVERYONE. MEMBERS MIGHT START OUT AT A DAY PROGRAM SUCH AS THE OUTDOOR FALL FESTIVAL (SUITABLE FOR FAMILIES AND YOUNGER GIRL SCOUTS). AS GIRL SCOUTS AND VOLUNTEERS EXPLORE OUTDOOR EXPERIENCES, THEY MAY ATTEND AN OVERNIGHT PROGRAM LIKE GAL'S NIGHT OUT OR TROOP CAMPING. THESE PROGRAMS OFFER OUR MEMBERS THE OPPORTUNITY TO LEARN NEW SKILLS, CHALLENGE BY CHOICE, AND DEVELOP TEAMWORK AND SELF-CONFIDENCE. OUTDOOR ACTIVITIES MAY INCLUDE ENVIRONMENTAL STEWARDSHIP, ARCHERY, BOATING, HIKING, LOW AND HIGH ROPES CHALLENGE COURSES OR CLIMBING WALLS.LAST YEAR WE PROVIDED SERVICES AND PROGRAMS FOR 5,362 PARTICIPANTS WHO TOOK PART IN OUR SUMMER CAMPS AND 2,703 PARTICIPANTS WHO TOOK PART IN OUR YEAR-ROUND OUTDOOR PROGRAMS AND TROOP CAMPING.
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IRS990/Form990PartVIISectionAGrp/TitleTxt33SR. DIRECTOR OF HUMAN RESOURCES
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