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GMS (www.groupmgmt.com ) is headquartered in Valley View, Ohio and currently operates in 20 states. Founded in 1992, GMS provides core human resource services such as health benefits, payroll, and administrative services to 130 client employers and more than 7,500 worksite employees. Based on GMS's audited financial statements for 2000, GMS had assets of $2,702,976 at December 31, 2000, revenues for the year of $135,102,926, and net income for the year of $993,074.