ESCA, Employee-Owned S Corporations of America, is the voice in Washington, D.C. that speaks exclusively for employee-owned S corporations ("S ESOPs"). Since 1998, ESCA's membership has grown to represent more than 225,000 employee-owners in virtually every state in the nation. ESCA company members engage in a broad spectrum of business activities and are a variety of sizes—from 25-person businesses to companies with more than 25,000 employee-owners—but all have one thing in common: a commitment to protecting the S corporation ESOP structure and promoting it so that more working Americans can become employee-owners.