Civic Intelligence

Association of California State

EIN 94-3145789 • 501(c)5 • Sacramento, CA

Profile

The principal purpose of the association of california state supervisors ("acss")is to further the interests of its members in connection with their service to the people of the state of california.

3000 Advantage Way 210Sacramento, CA 95834

www.acss.org

Siviq Scores

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

Liabilities / Assets

71st percentile

0.07x

Higher debt load relative to assets than 71% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

74th percentile

0.12x

Higher debt load relative to revenue than 74% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Source year 2024

Net Margin

64th percentile

16%

Higher net margin than 64% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

86th percentile

$316,597

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 6.0% of source-year revenue.

501(c)5 • $5M-$10M nonprofits • Source year 2024

Asset Growth

79th percentile

19%

Faster asset growth than 79% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

50th percentile

7.7%

Faster revenue growth than 50% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$9,741,043

Up $1,536,219 (+19%) from 2023

Liabilities

Up

$659,258

Up $298,163 (+83%) from 2023

Net Assets

Up

$9,081,785

Up $1,238,056 (+16%) from 2023

Revenue

Up

$5,305,550

Up $377,821 (+7.7%) from 2023

Expenses

Up

$4,449,193

Up $710,785 (+19%) from 2023

Net Income

Down

$856,357

Down $332,964 (-28%) from 2023

Trend Graphs

Balance Sheet Trend

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

$10M$5.0M$0Assets 2010: $2,393,055Liabilities 2010: $369,070Net Assets 2010: $2,023,9852010Assets 2011: $2,385,339Liabilities 2011: $234,857Net Assets 2011: $2,150,4822011Assets 2012: $2,237,126Liabilities 2012: $567,277Net Assets 2012: $1,669,8492012Assets 2013: $2,050,876Liabilities 2013: $166,490Net Assets 2013: $1,884,3862013Assets 2014: $2,456,906Liabilities 2014: $186,471Net Assets 2014: $2,270,4352014Assets 2015: $2,665,500Liabilities 2015: $222,762Net Assets 2015: $2,442,7382015Assets 2016: $2,932,116Liabilities 2016: $186,509Net Assets 2016: $2,745,6072016Assets 2017: $3,194,946Liabilities 2017: $252,930Net Assets 2017: $2,942,0162017Assets 2018: $3,359,055Liabilities 2018: $312,944Net Assets 2018: $3,046,1112018Assets 2019: $4,265,448Liabilities 2019: $311,392Net Assets 2019: $3,954,0562019Assets 2020: $5,259,899Liabilities 2020: $328,548Net Assets 2020: $4,931,3512020Assets 2021: $6,381,486Liabilities 2021: $347,191Net Assets 2021: $6,034,2952021Assets 2022: $6,517,060Liabilities 2022: $324,699Net Assets 2022: $6,192,3612022Assets 2023: $8,204,824Liabilities 2023: $361,095Net Assets 2023: $7,843,7292023Assets 2024: $9,741,043Liabilities 2024: $659,258Net Assets 2024: $9,081,7852024

Highlighted filing

2024

Assets$9,741,043
Liabilities$659,258
Net Assets$9,081,785

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2010: $2,624,971Expenses 2010: $3,092,080Net Income 2010: -$467,1092010Revenue 2011: $2,688,989Expenses 2011: $2,562,492Net Income 2011: $126,4972011Expenses 2012: $3,211,2052012Revenue 2013: $2,838,721Expenses 2013: $2,575,756Net Income 2013: $262,9652013Revenue 2014: $3,021,967Expenses 2014: $2,688,180Net Income 2014: $333,7872014Revenue 2015: $3,221,461Expenses 2015: $3,037,447Net Income 2015: $184,0142015Revenue 2016: $3,453,740Expenses 2016: $3,167,910Net Income 2016: $285,8302016Revenue 2017: $3,813,337Expenses 2017: $3,543,129Net Income 2017: $270,2082017Revenue 2018: $3,842,808Expenses 2018: $3,733,209Net Income 2018: $109,5992018Revenue 2019: $4,174,545Expenses 2019: $3,768,497Net Income 2019: $406,0482019Revenue 2020: $4,457,826Expenses 2020: $3,617,733Net Income 2020: $840,0932020Revenue 2021: $4,569,344Expenses 2021: $3,558,791Net Income 2021: $1,010,5532021Revenue 2022: $4,701,082Expenses 2022: $3,997,352Net Income 2022: $703,7302022Revenue 2023: $4,927,729Expenses 2023: $3,738,408Net Income 2023: $1,189,3212023Revenue 2024: $5,305,550Expenses 2024: $4,449,193Net Income 2024: $856,3572024

Highlighted filing

2024

Revenue$5,305,550
Expenses$4,449,193
Net Income$856,357

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.74$0.66$9.08$5.31$4.45$0.86
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.20$0.36$7.84$4.93$3.74$1.19
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.52$0.32$6.19$4.70$4.00$0.70
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.38$0.35$6.03$4.57$3.56$1.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.26$0.33$4.93$4.46$3.62$0.84
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.27$0.31$3.95$4.17$3.77$0.41
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.36$0.31$3.05$3.84$3.73$0.11
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.19$0.25$2.94$3.81$3.54$0.27
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.93$0.19$2.75$3.45$3.17$0.29
2015Detailed filing. Detailed filing data is available for this year.$2.67$0.22$2.44$3.22$3.04$0.18
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.46$0.19$2.27$3.02$2.69$0.33
2013Detailed filing. Detailed filing data is available for this year.$2.05$0.17$1.88$2.84$2.58$0.26
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.24$0.57$1.67$3.21
2011Summary only. Only limited summary data is available for this year.$2.39$0.23$2.15$2.69$2.56$0.13
2010Summary only. Only limited summary data is available for this year.$2.39$0.37$2.02$2.62$3.09$0.47
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 30, 2025
Return Version
2024v5.2
Gross Receipts
$5,305,550
Mission and Program Overview

Mission

The principal purpose of the association of california state supervisors ("acss")is to further the interests of its members in connection with their service to the people of the state of california.

To provide advice & assistance to protect the employment rights of its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$4,016,290$5,203,224▲ $1,186,934
Investments in Publicly Traded Securities$3,370,509$3,709,675▲ $339,166
Accounts Receivable$436,976$455,049▲ $18,073
Savings and Temporary Cash Investments$352,206$350,843▼ $1,363
Prepaid Expenses and Deferred Charges$24,327$22,252▼ $2,075
Land, Buildings, and Equipment, Net$4,516$0▼ $4,516
Total Assets$8,204,824$9,741,043▲ $1,536,219
Liabilities
Accounts Payable and Accrued Expenses$361,095$659,258▲ $298,163
Total Liabilities$361,095$659,258▲ $298,163
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,843,729$9,081,785▲ $1,238,056
Total Net Assets Fund Balance$7,843,729$9,081,785▲ $1,238,056
Total Liabilities and Net Assets / Fund Balance$8,204,824$9,741,043▲ $1,536,219

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$90,204$90,204
Equipment$0$43,320$43,320
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rocco PaternosterExecutive DirectorFT$301,092$15,505$316,597
Gerald JamesAssistant Director of RepresentationFT$208,210$15,126$223,336
Dianne SchaumburgAttorneyFT$148,517$55,646$204,163
Amy OsborneSenior Communications SpecialistFT$136,473$44,846$181,319
Maureen DouglasSenior Labor Relations RepresentativeFT$135,046$11,969$147,015
Maureen DouglasSenior Labor Relations Representativ-$135,046$11,969$147,015

Board Members and Trustees

NameTitle
Nina ThomasPresident
Millicent Barajas-watersExecutive Vice President
Abdou IyagarouDirector
Amal Kattan-handalDirector
Ben SheltonDirector
Bobby DuttaDirector
Elim CaprenterDirector
Emmanuel AmanforDirector
Glenn IlustrisimoDirector
Kelsay ShackelfordDirector
Lynn MedartDirector
Lynn WhiteDirector
Susan De JesusDirector
TODD D'BRAUNSTEINDirector
Tina AllenDirector
Vince SantucciDirector
Barbara KrantzDirector to Oct 2024
Dorothea WhiteDirector to Oct 2024
Janice NishimotoDirector to Oct 2024
Tim SkillmanSecretary/treasurer
Deborah LambertSecretary/treasurer to Oct 2024
Christina ShupeVP of Governmental Affairs
Michael BonnerVP of Membership

Highest Paid Contractors

ContractorServicesLocationCompensation
California State Employees AssociationAdministrative Services3000 ADVANTAGE WAY SUITE 230, Sacramento, CA 95834$433,224
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$5,231,810
Investment Income
$73,715
Other Revenue
$25
Change in Net Assets
$856,357
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,817,038
Other Expenses$1,632,155
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$1,681,861
Pension Plan Contributions---$419,805
Current Officers, Directors, Trustees, and Key Employees---$316,597
Other Employee Benefits---$272,058
Conferences and Meetings---$174,323
Fees for Services Other---$172,707
Office Expenses---$149,276
Payroll Taxes---$126,717
Other Expenses---$83,895
Fees for Services Accounting---$32,600
Occupancy---$31,659
Fees for Service Investment Mgmnt Fees---$23,441
Travel---$16,309
Information Technology---$12,657
Insurance---$10,394
Depreciation Depletion---$4,516
Fees for Services Legal---$2,306
Advertising---$783
Total Functional Expenses$0$0$0$4,449,193
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
Yes
In-house lobbying only
No
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Yes. The association has members who may elect other members of the governing body.

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

Yes. The association has members who may elect other members of the governing body.

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

The association's accounting firm forwarded the form 990 to the treasurer. The treasurer reviewed the form 990 with the president. The form 990 was finalized and then filed with the irs.

Form 990, Part VI, Section C, Line 19

The association of california state supervisors makes the financial statements and governing documents available to the public upon request for the same period of time set forth in sec 6104(d)

Filing and Contact Details

Filer

Filer Name
Association of California State
EIN
94-3145789
Phone
9163264285
Address
3000 ADVANTAGE WAY 210, SACRAMENTO, CA 95834

Signing Officer

Name
Nina Thomas
Title
President
Phone
9163264285
Signed
2025-10-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nina Thomas
Formed
1991
Legal Domicile
CA
Voting Board Members
19
Independent Board Members
19
Employees
0
Volunteers
120

Preparer

Firm
Gilbert Cpas
Address
2880 GATEWAY OAKS DR STE 100, SACRAMENTO, CA 95833
Preparer
Jennifer Z Iwata
Phone
9166466464
Supplemental Narrative

Additional Explanations

Form 990, Part V, Line 2A-B

Acss does not have any employees. All compensation is paid by california state employee's association (csea), an unrelated organization. Acss reimbursed csea for such payments.

Line 2C

The process has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

The association has applied the accounting principles related to accounting for uncertainty in income taxes and has determined that there is no material impact on the consolidated financial statements.

Raw XML AppendixShowing 400 of 620 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.

Path#Value
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IRS990/ActivityOrMissionDesc0TO PROVIDE ADVICE & ASSISTANCE TO PROTECT THE EMPLOYMENT RIGHTS OF ITS MEMBERS.
IRS990/AdvertisingGrp/TotalAmt0783
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IRS990/CreditCounselingInd00
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IRS990/CYOtherExpensesAmt01632155
IRS990/CYOtherRevenueAmt025
IRS990/CYProgramServiceRevenueAmt05231810
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IRS990/Form990PartVIISectionAGrp/PersonNm0NINA THOMAS
IRS990/Form990PartVIISectionAGrp/PersonNm1MILLICENT BARAJAS-WATERS
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IRS990/Form990PartVIISectionAGrp/PersonNm8EMMANUEL AMANFOR
IRS990/Form990PartVIISectionAGrp/PersonNm9BEN SHELTON
IRS990/Form990PartVIISectionAGrp/PersonNm10AMAL KATTAN-HANDAL
IRS990/Form990PartVIISectionAGrp/PersonNm11KELSAY SHACKELFORD
IRS990/Form990PartVIISectionAGrp/PersonNm12TINA ALLEN
IRS990/Form990PartVIISectionAGrp/PersonNm13ELIM CAPRENTER
IRS990/Form990PartVIISectionAGrp/PersonNm14LYNN WHITE
IRS990/Form990PartVIISectionAGrp/PersonNm15ABDOU IYAGAROU
IRS990/Form990PartVIISectionAGrp/PersonNm16SUSAN DE JESUS
IRS990/Form990PartVIISectionAGrp/PersonNm17GLENN ILUSTRISIMO
IRS990/Form990PartVIISectionAGrp/PersonNm18LYNN MEDART
IRS990/Form990PartVIISectionAGrp/PersonNm19TODD D'BRAUNSTEIN
IRS990/Form990PartVIISectionAGrp/PersonNm20JANICE NISHIMOTO
IRS990/Form990PartVIISectionAGrp/PersonNm21BARBARA KRANTZ
IRS990/Form990PartVIISectionAGrp/PersonNm22DOROTHEA WHITE
IRS990/Form990PartVIISectionAGrp/PersonNm23ROCCO PATERNOSTER
IRS990/Form990PartVIISectionAGrp/PersonNm24GERALD JAMES
IRS990/Form990PartVIISectionAGrp/PersonNm25DIANNE SCHAUMBURG
IRS990/Form990PartVIISectionAGrp/PersonNm26AMY OSBORNE
IRS990/Form990PartVIISectionAGrp/PersonNm27MAUREEN DOUGLAS
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt210
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt220
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt25148517
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt26136473
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt27135046
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt180
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt200
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt220
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt270
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1EXECUTIVE VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2VP OF GOVERNMENTAL AFFAIRS
IRS990/Form990PartVIISectionAGrp/TitleTxt3VP OF MEMBERSHIP
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5SECRETARY/TREASURER TO OCT 2024
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR TO OCT 2024
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR TO OCT 2024
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR TO OCT 2024
IRS990/Form990PartVIISectionAGrp/TitleTxt23EXECUTIVE DIR.
IRS990/Form990PartVIISectionAGrp/TitleTxt24ASSISTANT DIR. OF REPRESENTATION
IRS990/Form990PartVIISectionAGrp/TitleTxt25ATTORNEY
IRS990/Form990PartVIISectionAGrp/TitleTxt26SENIOR COMMUNICATIONS SPECIALIST
IRS990/Form990PartVIISectionAGrp/TitleTxt27SENIOR LABOR RELATIONS REPRESENTATIVE
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IRS990/FormationYr01991
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IRS990/MissionDesc0THE PRINCIPAL PURPOSE OF THE ASSOCIATION OF CALIFORNIA STATE SUPERVISORS ("ACSS") IS TO FURTHER THE INTERESTS OF ITS MEMBERS IN CONNECTION WITH THEIR SERVICE TO THE PEOPLE OF THE STATE OF CALIFORNIA.
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IRS990/OtherExpensesGrp/Desc2CONTRIBUTION TO CHAPTER
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IRS990/ProgSrvcAccomActy2Grp/Desc0ACSS EDUCATES MEMBERS ON MATTERS RELATED TO LABOR RULES AND ISSUES BY HOLDING ACSS CHAPTER MEETINGS THROUGHOUT THE STATE. THE ASSOCIATION PUBLISHES A QUARTERLY NEWSLETTER FOR THE MEMBERS' EDUCATION ON IMPORTANT ISSUES RELATED TO THE ORGANIZATION'S MISSION.
IRS990/ProgSrvcAccomActy3Grp/Desc0ACSS SPONSORED AND SUPPORTED LEGISLATION TO IMPROVE MEMBERS' PAY, BENEFITS, PENSION AND WORKING CONDITIONS THAT AFFECT THE MEMBERS' CAREERS.
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