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© 2001 by the U.S. Foundation for Performance Measurement. All rights reserved. Do not copy without permission.
Managing Private Sector Organizations Managing Private Sector Organizations With A Balanced ScorecardWith A Balanced Scorecard
Howard RohmDirector, U.S. Foundation for Performance Measurement President, Howard Rohm Consultants, LLC
Internet: www.netmain.com/usfpm Phone: (202) 251-7676
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© 2001 by the U.S. Foundation for Performance Measurement. All rights reserved. Do not copy without permission.
Briefing Objectives
� Explain the balanced scorecard
� Understand how balanced scorecard systems are constructed and implemented in private and public sector organizations
� Understand issues surrounding balanced scorecard performance systems
� Understand a nine-step methodology for building and implementing a balanced scorecard system
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© 2001 by the U.S. Foundation for Performance Measurement. All rights reserved. Do not copy without permission.
“People and their managers are working so hard “People and their managers are working so hard
to be sure things are done right, that they hardly to be sure things are done right, that they hardly
have time to decide if they are doing the right have time to decide if they are doing the right
things.”things.”Stephen R. CoveyStephen R. Covey
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© 2001 by the U.S. Foundation for Performance Measurement. All rights reserved. Do not copy without permission.
Focusing On Organization Strategy
Adapted from Kaplan & Norton
ExecutiveLeadership
ContinualStrategicChange
StrategyAlignment
PerformanceManagement
OperationalizeStrategy
Balanced ScorecardPerspective
Measure Target InitiativeObjective
IndividualizeStrategy
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© 2001 by the U.S. Foundation for Performance Measurement. All rights reserved. Do not copy without permission.
Understanding Balanced Scorecards
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© 2001 by the U.S. Foundation for Performance Measurement. All rights reserved. Do not copy without permission.
The Evolution Of Measurement
Double-entryBookkeeping
ManagementAccounting
ShareholderValue
Competencies/Capabilities
Balanced ScorecardBalanced Scorecard
15th Century
19th Century
Late20th Century
Financial Strategic Operational
OperationalImprovement
CompetitiveAdvantage
ComparativeBenchmarking
CustomerSatisfaction
Baldrige
Six Sigma
Business ProcessReengineering
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© 2001 by the U.S. Foundation for Performance Measurement. All rights reserved. Do not copy without permission.
Why Use a BSC? Address Organization Pain
“Burning Platforms”
• Non-competitive or low competitive position• New vision/mission; merger or acquisition• Poor mission and strategy execution• New technological advances• Changing labor markets• Employee shifts/downsizing• Low morale• Government reform• Over-emphasis on tactics and operations,
under-emphasis on strategy• Poor communications• Too many measures, too little information
“Burning Platform”
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© 2001 by the U.S. Foundation for Performance Measurement. All rights reserved. Do not copy without permission.
Balanced Scorecard Logic
GoalsGoals
VisionCustomers
Perspectives ThemesThemesSTRATEGYSTRATEGY
MeasuresMeasures
InitiativesInitiatives
ObjectivesObjectives
ThresholdsTargetsTargetsPerformance DriversPerformance DriversCritical Success FactorsCritical Success Factors
KPI’sKPI’s
MissionMission
Core ValuesCore Values
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© 2001 by the U.S. Foundation for Performance Measurement. All rights reserved. Do not copy without permission.
BSC History• 1990 - Nolan Norton Institute study:
–David Norton, study leader–Robert Kaplan, academic consultant from Harvard
• Harvard Business Review articles:–Jan-Feb 1992: balanced performance measures–Sep-Oct 1993: tie to strategic goals and objectives–Jan-Feb 1996: strategic management system
• BSC soon expected to be used by 40% of Fortune 1000 companies; increasingly being adopted by Federal agencies, by state and local organizations, and internationally
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Advantages of the BSC
• Emphasizes achieving results and implementing strategy in shortest possible time frame
• Focuses on high-impact performance measures• Is easy to use and economical to maintain• Focuses on customers• Empowers process owners to make improvements• Allows comparisons to best-in-class performance• Facilitates communication• Accelerates cultural change in an organization
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Balanced Scorecard Success Stories
• Mobil -- No 6 in profitability in early 1990s; No 1 in 1995, 1996, 1997, 1998
• Chemical Bank -- increased profits almost 20 times in three years
• Brown & Root Engineering -- went from losing money in early 1990s to No 1 in growth and profitability three years later
• Charlotte, NC -- voted in Top 5, Best cities to live in the U S , People Magazine
• Duke Children's Hospital – Achieved $30 million cost reduction and $50 million net margin increase
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© 2001 by the U.S. Foundation for Performance Measurement. All rights reserved. Do not copy without permission.
0 1 2 3 4 5
0 = Completely disagree (No)5 = Completely agree (Yes)
Employee Survey -- RSE Hospital (Switzerland)
Increases transparency
Is a useful management tool
Is not relevant for daily use
The Balanced Scorecard:
Serves managers only
Serves all employees
Is useful for daily work
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© 2001 by the U.S. Foundation for Performance Measurement. All rights reserved. Do not copy without permission.
Private Sector Balanced Scorecards
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© 2001 by the U.S. Foundation for Performance Measurement. All rights reserved. Do not copy without permission.
Private Sector Scorecard
MissionMissionStrategyStrategy
Objective Measure Target InitiativeFinancial
Adapted from Kaplan and Norton
Measure Target InitiativeInternal Business Process
Objective
Measure Target InitiativeObjectiveLearning & Growth
CustomerMeasure Target InitiativeObjective
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© 2001 by the U.S. Foundation for Performance Measurement. All rights reserved. Do not copy without permission.
Vision Vision MissionMissionStrategyStrategy
To succeed financially, how should we appear to
our owners?
To satisfy our customers, at what business processes
must we excel?
To achieve our vision, how will we sustain our ability to learn
and improve?
To achieve our vision, how should we appear
to our customers?
Objective Measure Target InitiativeFinancial
Adapted from Kaplan and Norton
Key Questions
Measure Target InitiativeInternal Business Process
Objective
Measure Target InitiativeObjectiveLearning & Growth
CustomerMeasure Target InitiativeObjective
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© 2001 by the U.S. Foundation for Performance Measurement. All rights reserved. Do not copy without permission.
IncreaseCustomer Satisfaction
Through Superior Execution
Increase Customer Confidence in Our
Advice
Cross-Sell the Product
Line
Provide Rapid
Response
Develop New
Products
Understand Customer Segments
Minimize Problems
Shift to Appropriate
Channel
Financial
Customer
Internal Processes
Learning & Growth (Employees)
Improve Operating Efficiency
Improve Returns
Broaden Revenue Mix
Provide Access to Strategic
Information
Develop Strategic
Skills
IncreaseEmployee
Productivity
Align Personal
Goals
Private Sector Strategic Map
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© 2001 by the U.S. Foundation for Performance Measurement. All rights reserved. Do not copy without permission.
MissionMissionStrategyStrategy
Objective Measure Target InitiativeFinancial
Adapted from Kaplan and Norton
Typical Performance Measures
Measure Target InitiativeInternal Business Process
Objective
Measure Target InitiativeObjectiveLearning & Growth
CustomerMeasure Target InitiativeObjective
•Shareholder value•Investment•Asset utilization•Resource allocation•Profitability
•Production efficiency•Cost•Bottlenecks•Workflow
•Skills coverage•Innovation•Employee development•Capacity building•Knowledge transfer
•Value proposition•Retention•Service quality•Satisfaction
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© 2001 by the U.S. Foundation for Performance Measurement. All rights reserved. Do not copy without permission.
Linking Scorecard Components
Broadenrevenue mix
Increase customersatisfaction
Develop newproducts
Developstrategic skills
Revenue mix
Customerretention
% Revenue fromnew products
Cross-train
10% Product A40% Product B50% Product C
95%
1999 -- 15%2000 -- 50%2001 -- 60%
90%
• Sales Promotions• New Channel
Marketing
• Frequent Buyers’Club
• R & D Program• Customer Mailing
• Custom Training• Knowledge Library
Objective Measure Target Initiatives
Lear
ning
&
Gro
wth
Inte
rnal
Cus
tom
erFi
nanc
ial
Performanceexpectation
Key action programs
required to achieve objectives
How success will be measured and
tracked
What strategy must be achieved
and what is critical to its
success
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© 2001 by the U.S. Foundation for Performance Measurement. All rights reserved. Do not copy without permission.
Building and Implementing A Balanced Scorecard: Nine Steps to Success
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Assessment
Strategic Themes
Perspectives & Objectives
Strategic Map
Performance Measures
Initiatives
Computerize &Communicate
Cascade
Evaluate & Improve
Balanced Scorecard Methodology:Balanced Scorecard Methodology:Nine Steps To SuccessNine Steps To Success
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Step One: Conducting an Organizational Assessment
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Achieving Customer Satisfaction: Developing the Value Proposition
EconomicsTimelinessQualityFunction
Product (Service) Attributes Relationship Image++
Step One:
Product Attributes Relationship ImageXXX XXX XXXXXX XXX XXXXXX XXX XXXXXX XXX XXX
Strategy Focus1. Build the business2. Increase customer value3. Improve operational effectiveness4. Enhance the community
Step Two:
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Step Two: Define Strategic Themes
Mission: Manage the Nation’s space program in a cost-effective manner, ensuring that safety and quality are never compromised
Strategic Themes:1) Develop safe launch and reentry vehicles2) Maintain a ground infrastructure3) Develop a scientific exploration and
research program4) Ensure a safe space crew environment
Vision: Place a man on the moon and return him safelyto the earth
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Strategic Themes:1) Develop safe launch and reentry vehicles2) Maintain a ground infrastructure3) Develop a scientific exploration and
research program4) Ensure a safe space crew environment
Develop Business Strategies
Strategies:• Develop shuttle capable of sustaining multiple earth orbits and re-entries• Develop materials capable of surviving multiple earth re-entries• Test airframe properties of space shuttle at Langley test facility
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Increase degree of satisfaction
Financial
Customer
Internal Business Process
Learning and GrowthImprove workforce
skills ModernizeIT infrastructure
Reducecycle time
Reducecosts
Step Three: Choosing Perspectives and Developing Objectives
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Increased efficiency
Financial Lower costs Increased profits
Customer Increasedcustomersatisfaction
Internalprocesses
Fewer trucks Shorter turn-around time
Learningand growth
Employeetraining
Step Four: Build A Strategic Map
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© 2001 by the U.S. Foundation for Performance Measurement. All rights reserved. Do not copy without permission.
IncreaseBrand
Recognition• Branding studies• Promotions
Example: Wells Fargo Theme One –Increase High-Value Customers
DevelopNew
Products
ReduceTurnover
• Costing models• Test marketing• Brainstorming• Industry intelligence• Partnerships
• Random interviews• Mystery shopper• Surveys• Complaint analysis
• Individual training plans• Cross-training
Source: Wells Fargo Case Study, Harvard Business Publishing
IncreaseCustomer
Satisfaction
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OutputOutput
Step Five: Defining Performance Measures
InputInput OutcomeOutcome
Input: Resources, including cost and workforceProcess: Activities, efforts, workflowOutput: Products and services producedOutcome: Results, accomplishments, impacts
Are We Doing The Right Things?Strategic Planning (What?)
Are We Doing Things Right?Business Planning (How?)
ProcessProcess
PerformanceMeasures
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Output: Games played
Outcomes: Games won Win the pennant
Impacts: Increase attendance by xx percent and revenues byxx percent over last year Increase club recognition
Performance Runs scored Division RankingMeasures: Runs allowed Games won and lost
Inputs: Current players Player draftBudgeted payroll Trades
Goal: Play in the World SeriesExample: Finding the Right MeasuresExample: Finding the Right Measures
Strategies: Trade for quality playersBuild strong farm club
spend biglower cost
Players’ Composite Average
Copyright 2001 by Howard Rohm Consultants, LLC. All rights reserved. Do not copy without permission.
Performance Counts…Performance Counts…Performance Counts…Performance Counts…
© 2001 by the U.S. Foundation for Performance Measurement. All rights reserved. Do not copy without permission.
Candidate InitiativesMarketing campaignsPre-promotion studiesBusiness process re-engineeringProcess improvementTQM proposalsTraining coursesPolicy analysisR & D effortsBranding studiesWorkflow improvements
Prioritized Funded Initiatives
1.
2.
3.
4.
FILTER
Selection Criteria
Resources required
Impact potential ranking on strategy
Multiple objectives covered
Time required/needed
Step Six: Developing Initiatives
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© 2001 by the U.S. Foundation for Performance Measurement. All rights reserved. Do not copy without permission.
Implementing the BSCStrategic Direction
Planning
Management
Adapted from: Balanced Scorecard Collaborative
Balanced ScorecardPerspective
Measure Target InitiativeObjective
OutputOutputInputInput ProcessProcess
Programs & Operations
Budget Formulation & Costing
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Step Seven: Computerizing & Communicating Performance Information
CustomerRequirements
CustomerRequirements
Plans
Plans
Mission&
Vision
Mission&
Vision
ProcessesProcesses
OUTCOMES
OutputsOutputs
Strategy,Goals,
&Objectives
Strategy,Goals,
&Objectives
PerformanceMeasures
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© 2001 by the U.S. Foundation for Performance Measurement. All rights reserved. Do not copy without permission.
Program Goals
Time
PerformanceMeasures
Customer's View
Corporate/Enterprise View(Ad Hoc)
Policy/PlanningView
Program Manager'sView
Visualizing Performance and Communicating Information
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© 2001 by the U.S. Foundation for Performance Measurement. All rights reserved. Do not copy without permission.
Example: Performance Views
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Example: Performance Views
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© 2001 by the U.S. Foundation for Performance Measurement. All rights reserved. Do not copy without permission.
Source: SAS Institute
Example: Balanced Scorecard Application Portal
“ Performance Counts …”
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Step Eight: Cascading Scorecards Support Strategy
Goal Measure Target InitiativeLearning and GrowthGoal Measure Target Initiative
Learning and Growth
Goal Measure Target InitiativeFinancialGoal Measure Target Initiative
FinancialGoal Measure Target InitiativeFinancial
Goal Measure Target InitiativeCustomerGoal Measure Target Initiative
CustomerGoal Measure Target InitiativeCustomer
MissionStrategyMissionMissionStrategyStrategy Goal Measure Target Initiative
Internal Business ProcessGoal Measure Target InitiativeInternal Business ProcessGoal Measure Target Initiative
Internal Business Process
Goal Measure Target InitiativeLearning and Growth
Corporate
Business UnitsSupport Units
Team/Individual
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Alignment from the Customer Downward
CustomerCustomer Products/Services
Products/Services
Effort/WorkflowEffort/
Workflow
EmployeesEmployeesDeliveryDelivery
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Strategic Business Units
SBU1 SBU2 SBU××××
Support Units
SU1 SU××××
CorporateStrategicThemes
1.
2.
3.
.
.
Align Strategy and Work Processes
Teams/IndividualsTI1
TI××××
XX
X
XX X X
X
X
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© 2001 by the U.S. Foundation for Performance Measurement. All rights reserved. Do not copy without permission.
OBJECTIVESOBJECTIVES
Goal 1
Goal 2
Goal 3
Goal 4
Goal 5
Goal 6
Goal 7
Goal 8
Goal 9
PERFORMERSPERFORMERS
Suppliers
Contractors
Other
Program 3
BUDGET ITEMSBUDGET ITEMS
Program 5
Program 4
$ xx M
$ xx M
$ xx M
$ xx M
$ xx M
$ xx M
$ xx M
$ xx MProgram 1
Program 2 $ xx M
$ xx M
ComputerRequirements
PeopleResources
$ xx MProgram 6
OUTCOMES
Step Eight: Evaluate and Use Performance Step Eight: Evaluate and Use Performance InformationInformation
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© 2001 by the U.S. Foundation for Performance Measurement. All rights reserved. Do not copy without permission.
•• Measure performance of all strategic goalsMeasure performance of all strategic goals•• Maintain a balanced set of measuresMaintain a balanced set of measures•• Hold people personally accountable for resultsHold people personally accountable for results•• Develop solid baseline dateDevelop solid baseline date•• Use performance information to manageUse performance information to manage•• Match resources to goalsMatch resources to goals
Best Practices
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© 2001 by the U.S. Foundation for Performance Measurement. All rights reserved. Do not copy without permission.
Attributes of Good ScorecardPerformance Systems
Management commitment—senior executive buy-in to change management philosophy and to adopt performance-based management principles.Actionable strategies—realistic, "stretch" goals that are easily understood and workable.Linked objectives—clear, cause-effect relationships among strategies, objectives, measures, initiatives, and resources.Balanced measures—leading and lagging measures that help validate strategies and chart new directions.Employee involvement—good communications that enable everyone to contribute to dynamic changes to meet customer requirements.
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Challenges of Building andImplementing a BSC
• Visions and strategies that are poorly defined and understood and not actionable
• Strategies and goals that are not linked to performance drivers, measures, initiatives, and individual goals and incentives
• Strategies that are not linked to resource allocation and budget
• Measures that are set independently of a complete BSC system
• Performance targets that are too high or too low• Feedback that is tactical rather than strategic• Lack of meaningful employee involvement
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Typical BSC Cycle: One Iteration
2-4 weeks 1 week 2-8 weeks 6-24+ weeks 3-6+ weeks
Preparation Organization assessment
Build scorecard system
Implement scorecard system
Collect preliminary data and review results
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“It’s about management and change first; measurement and technology
are second ”
“It’s about management and change first; measurement and technology
are second ”
Howard Rohm
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© 2001 by the U.S. Foundation for Performance Measurement. All rights reserved. Do not copy without permission.
Putting It All TogetherPutting It All Together——A NineA Nine--Piece PuzzlePiece Puzzle
MeasuresMeasures
AssessmentAssessmentAssessmentComputerize
& Communicate
Computerize&
Communicate
Strategic Themes
Strategic Themes CascadeCascade
Perspectives&
Objectives
Perspectives&
ObjectivesEvaluate
&Adjust
Evaluate&
AdjustInitiativesInitiatives
StrategicMappingStrategicMapping
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© 2001 by the U.S. Foundation for Performance Measurement. All rights reserved. Do not copy without permission.
Sir Josiah Stamp, 1880-1944, Head, Bank of England
"The government are very keen on "The government are very keen on amassing statistics. They collect them, amassing statistics. They collect them, add them, raise them to the Nadd them, raise them to the Nthth power, power, take the cube root and prepare take the cube root and prepare wonderful diagrams.wonderful diagrams.
But you must never forget that every But you must never forget that every one of these figures comes in the first one of these figures comes in the first instance from the village watchman, who instance from the village watchman, who just puts down what he damn pleases."just puts down what he damn pleases."
But, Beware The Watchman !!But, Beware The Watchman !!
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© 2001 by the U.S. Foundation for Performance Measurement. All rights reserved. Do not copy without permission.
“Mr. Rohm:“Mr. Rohm:I am new to BSC. Could you email me I am new to BSC. Could you email me a list of measures for each of the four a list of measures for each of the four perspectives?”perspectives?”
(Name withheld to protect the poor man!)(Name withheld to protect the poor man!)
The BSC Is Easy to Understand The BSC Is Easy to Understand –– Building and Building and Implementing A BSC Performance System Is NotImplementing A BSC Performance System Is Not
From the eFrom the e--mail bag:mail bag:
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© 2001 by the U.S. Foundation for Performance Measurement. All rights reserved. Do not copy without permission.
Acknowledgements• Performance Drivers, Niles-Goram Olve, Jan Roy and Magnus Wetter,
Wiley• The Strategy-Focused Organization, Robert Kaplan & David Norton,
Harvard Business School Press• The Balanced Scorecard, Robert Kaplan & David Norton, Harvard
Business School Press• Balanced Scorecard Functional Standards, The Balanced Scorecard
Collaborative• City of Charlotte and Wells-Fargo Online Financial Services, Case
Studies, Harvard Business School• Keeping Score, Mark Graham Brown, Quality Resources• How To Measure Performance: A Handbook of Techniques and Tools,
Performance-Based Management Special Interest Group, U.S. Department of Energy
• Various articles, Harvard Business Review
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© 2001 by the U.S. Foundation for Performance Measurement. All rights reserved. Do not copy without permission.
Thank you, and good luck on Thank you, and good luck on your balanced scorecard your balanced scorecard
journey!journey!
Howard RohmHoward Rohm
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