Girl Scouts Of The United States Of America
Organization summary
Type of Nonprofit
Designated as a Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.
Category: Youth Development / Girl Scouts of the U.S.A. (NTEE)
Donations to this organization are tax deductible.
Summary charts: organization finances over time
Revenue $116M (2023)
Expenses $124M (2023)
Total Assets $256M (2023)
Total Liabilities $69.1M (2023)
Tax Filings and Audits by Year
Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.
Audits are required to be submitted by nonprofit organizations that spend $750,000 or more in federal grant money in a fiscal year. "Single audits" look at the entire organization's finances and compliance, while other audits are program specific. Nonprofit Explorer has PDFs of audits for some nonprofits for fiscal year 2015 and later. Audit data is from the Federal Audit Clearinghouse.
Fiscal Year Ending Sept.
2023
Extracted Financial Data
Extracted Financial Data from Form 990
| Notable Sources of Revenue | Percent of Total Revenue | |
|---|---|---|
| Contributions | $25,024,680 |
21.6%
|
| Program Services | $53,611,517 |
46.4%
|
| Investment Income | $3,569,376 |
3.1%
|
| Bond Proceeds | $0 | |
| Royalties | $10,353,004 |
9.0%
|
| Rental Property Income | $0 | |
| Net Fundraising | $0 | |
| Sales of Assets | $919,796 |
0.8%
|
| Net Inventory Sales | $21,737,242 |
18.8%
|
| Other Revenue | $375,852 |
0.3%
|
| Notable Expenses | Percent of Total Expenses | |
|---|---|---|
| Executive Compensation | $3,701,648 |
3.0%
|
| Professional Fundraising Fees | $339,500 |
0.3%
|
| Other Salaries and Wages | $34,352,183 |
27.7%
|
| Assets/Debt | ||
|---|---|---|
| Total Assets | $256,496,744 | |
| Total Liabilities | $69,096,005 |
Compensation
| Key Employees and Officers | Compensation | Related | Other |
|---|---|---|---|
| Sofia Chang Thru 022023 (Chief Executive Officer) | $785,058 | $0 | $20,483 |
| Angela Olden (Chief Financial Officer) | $432,509 | $0 | $49,985 |
| Wendy Lou (Chief Revenue Officer) | $373,505 | $0 | $15,906 |
Document Links
990
Filed on May 13, 2024Primary tax return for a nonprofit’s activities, finances, and governance
Fiscal Year Ending Sept.
2022
Extracted Financial Data
Extracted Financial Data from Form 990
| Notable Sources of Revenue | Percent of Total Revenue | |
|---|---|---|
| Contributions | $28,570,430 |
23.8%
|
| Program Services | $48,449,641 |
40.3%
|
| Investment Income | $2,781,646 |
2.3%
|
| Bond Proceeds | $0 | |
| Royalties | $10,579,898 |
8.8%
|
| Rental Property Income | $0 | |
| Net Fundraising | $0 | |
| Sales of Assets | $7,427,514 |
6.2%
|
| Net Inventory Sales | $20,997,768 |
17.5%
|
| Other Revenue | $1,374,456 |
1.1%
|
| Notable Expenses | Percent of Total Expenses | |
|---|---|---|
| Executive Compensation | $2,282,360 |
1.9%
|
| Professional Fundraising Fees | $250,500 |
0.2%
|
| Other Salaries and Wages | $36,513,046 |
30.9%
|
| Assets/Debt | ||
|---|---|---|
| Total Assets | $240,386,284 | |
| Total Liabilities | $58,907,232 |
Compensation
| Key Employees and Officers | Compensation | Related | Other |
|---|---|---|---|
| Judith N Batty Thru 012022 (Interim Ceo & Ex Officio Bd) | $550,575 | $0 | $2,358 |
| Angela Olden (Chief Financial Officer) | $361,986 | $0 | $36,312 |
| Jennifer Rochon (General Counsel (Thru 06/2022)) | $353,037 | $0 | $36,025 |
Document Links
990
Filed on May 12, 2023Primary tax return for a nonprofit’s activities, finances, and governance
Fiscal Year Ending Sept.
2021
Extracted Financial Data
Extracted Financial Data from Form 990
| Notable Sources of Revenue | Percent of Total Revenue | |
|---|---|---|
| Contributions | $25,861,993 |
19.8%
|
| Program Services | $43,706,039 |
33.4%
|
| Investment Income | $2,419,683 |
1.9%
|
| Bond Proceeds | $0 | |
| Royalties | $9,605,776 |
7.3%
|
| Rental Property Income | $0 | |
| Net Fundraising | $0 | |
| Sales of Assets | $33,028,167 |
25.3%
|
| Net Inventory Sales | $15,941,824 |
12.2%
|
| Other Revenue | $138,511 |
0.1%
|
| Notable Expenses | Percent of Total Expenses | |
|---|---|---|
| Executive Compensation | $2,826,018 |
2.5%
|
| Professional Fundraising Fees | $360,000 |
0.3%
|
| Other Salaries and Wages | $33,574,605 |
30.2%
|
| Assets/Debt | ||
|---|---|---|
| Total Assets | $294,411,077 | |
| Total Liabilities | $75,633,281 |
Compensation
| Key Employees and Officers | Compensation | Related | Other |
|---|---|---|---|
| Sylvia Acevedo (Former Ceo & Ex Officio Bd) | $1,223,998 | $0 | $352,927 |
| Angela Olden (Chief Financial Officer) | $400,541 | $0 | $51,652 |
| Lynelle Mckay Thru 122020 (Chief Customer Officer) | $387,511 | $0 | $47,383 |
Document Links
990
Filed on May 12, 2022Primary tax return for a nonprofit’s activities, finances, and governance
Fiscal Year Ending Sept.
2020
Extracted Financial Data
Extracted Financial Data from Form 990
| Notable Sources of Revenue | Percent of Total Revenue | |
|---|---|---|
| Contributions | $8,054,845 |
7.2%
|
| Program Services | $58,874,607 |
52.5%
|
| Investment Income | $1,889,866 |
1.7%
|
| Bond Proceeds | $0 | |
| Royalties | $7,995,989 |
7.1%
|
| Rental Property Income | $0 | |
| Net Fundraising | $0 | |
| Sales of Assets | $18,034,351 |
16.1%
|
| Net Inventory Sales | $17,219,680 |
15.3%
|
| Other Revenue | $153,522 |
0.1%
|
| Notable Expenses | Percent of Total Expenses | |
|---|---|---|
| Executive Compensation | $4,764,253 |
3.9%
|
| Professional Fundraising Fees | $626,642 |
0.5%
|
| Other Salaries and Wages | $42,085,487 |
34.3%
|
| Assets/Debt | ||
|---|---|---|
| Total Assets | $258,877,900 | |
| Total Liabilities | $79,796,900 |
Other
Compensation
| Key Employees and Officers | Compensation | Related | Other |
|---|---|---|---|
| Sylvia Acevedo Thru 082020 (Ceo & Ex Officio Bd) | $687,756 | $0 | $44,376 |
| Anthony Doye Thru 032020 (Chief Operating Officer) | $456,824 | $0 | $54,909 |
| Lynelle Mckay (Chief Customer Officer) | $402,775 | $0 | $47,169 |
Document Links
990
Filed on May 11, 2021Primary tax return for a nonprofit’s activities, finances, and governance
990-T
For unrelated business income from activities not substantially related to the organization's tax-exempt purpose
Fiscal Year Ending Sept.
2019
Extracted Financial Data
Extracted Financial Data from Form 990
| Notable Sources of Revenue | Percent of Total Revenue | |
|---|---|---|
| Contributions | $15,611,118 |
12.8%
|
| Program Services | $66,909,812 |
54.8%
|
| Investment Income | $2,459,408 |
2.0%
|
| Bond Proceeds | $0 | |
| Royalties | $9,663,951 |
7.9%
|
| Rental Property Income | $0 | |
| Net Fundraising | $0 | |
| Sales of Assets | $2,495,205 |
2.0%
|
| Net Inventory Sales | $24,753,083 |
20.3%
|
| Other Revenue | $160,407 |
0.1%
|
| Notable Expenses | Percent of Total Expenses | |
|---|---|---|
| Executive Compensation | $4,682,128 |
3.6%
|
| Professional Fundraising Fees | $477,775 |
0.4%
|
| Other Salaries and Wages | $39,327,862 |
30.2%
|
| Assets/Debt | ||
|---|---|---|
| Total Assets | $271,397,447 | |
| Total Liabilities | $83,678,948 |
Other
Compensation
| Key Employees and Officers | Compensation | Related | Other |
|---|---|---|---|
| Sylvia Acevedo Non Voting (Ceo & Ex. Officio Of The Board) | $625,980 | $0 | $46,301 |
| Anthony Doye (Chief Operating Officer) | $517,771 | $0 | $54,542 |
| Jennifer Rochon (General Counsel) | $402,507 | $0 | $48,522 |
Document Links
990
Filed on May 19, 2020Primary tax return for a nonprofit’s activities, finances, and governance
990-T
For unrelated business income from activities not substantially related to the organization's tax-exempt purpose
Fiscal Year Ending Sept.
2018
Extracted Financial Data
Extracted Financial Data from Form 990
| Notable Sources of Revenue | Percent of Total Revenue | |
|---|---|---|
| Contributions | $15,983,792 |
12.1%
|
| Program Services | $70,805,592 |
53.4%
|
| Investment Income | $2,362,831 |
1.8%
|
| Bond Proceeds | $0 | |
| Royalties | $8,818,800 |
6.7%
|
| Rental Property Income | $0 | |
| Net Fundraising | $0 | |
| Sales of Assets | $8,382,161 |
6.3%
|
| Net Inventory Sales | $25,991,866 |
19.6%
|
| Other Revenue | $127,270 |
0.1%
|
| Notable Expenses | Percent of Total Expenses | |
|---|---|---|
| Executive Compensation | $4,317,556 |
3.5%
|
| Professional Fundraising Fees | $228,830 |
0.2%
|
| Other Salaries and Wages | $34,881,612 |
27.9%
|
| Assets/Debt | ||
|---|---|---|
| Total Assets | $272,718,664 | |
| Total Liabilities | $73,890,445 |
Compensation
| Key Employees and Officers | Compensation | Related | Other |
|---|---|---|---|
| Sylvia Acevedo (Chief Executive Officer) | $551,186 | $0 | $47,341 |
| Anthony Doye (Chief Operating Officer) | $442,907 | $0 | $54,757 |
| Angela Olden (Chief Financial Officer) | $353,192 | $0 | $53,725 |
Document Links
990
Filed on May 13, 2019Primary tax return for a nonprofit’s activities, finances, and governance
990-T
For unrelated business income from activities not substantially related to the organization's tax-exempt purpose
Audits
Audit for a nonprofit that spends $750,000+ in federal grant money in a fiscal year
Fiscal Year Ending Sept.
2017
Extracted Financial Data
Extracted Financial Data from Form 990
| Notable Sources of Revenue | Percent of Total Revenue | |
|---|---|---|
| Contributions | $14,382,286 |
9.9%
|
| Program Services | $45,986,463 |
31.7%
|
| Investment Income | $1,700,112 |
1.2%
|
| Bond Proceeds | $0 | |
| Royalties | $9,077,667 |
6.3%
|
| Rental Property Income | $0 | |
| Net Fundraising | $0 | |
| Sales of Assets | $50,087,106 |
34.5%
|
| Net Inventory Sales | $23,847,960 |
16.4%
|
| Other Revenue | $128,739 |
0.1%
|
| Notable Expenses | Percent of Total Expenses | |
|---|---|---|
| Executive Compensation | $3,949,264 |
3.9%
|
| Professional Fundraising Fees | $12,968 |
0.0%
|
| Other Salaries and Wages | $32,256,394 |
32.0%
|
| Assets/Debt | ||
|---|---|---|
| Total Assets | $270,479,470 | |
| Total Liabilities | $87,192,640 |
Compensation
| Key Employees and Officers | Compensation | Related | Other |
|---|---|---|---|
| Anna Maria Chavez (Former Ceo (Thru 6/14/2016)) | $548,685 | $0 | $33,436 |
| Anthony Doye (Chief Operating Officer) | $412,259 | $0 | $54,659 |
| Natalye Paquin (Chief Transformation Officer) | $333,248 | $0 | $13,700 |
Document Links
990
Filed on May 8, 2018Primary tax return for a nonprofit’s activities, finances, and governance
Audits
Audit for a nonprofit that spends $750,000+ in federal grant money in a fiscal year
Fiscal Year Ending Sept.
2016
Extracted Financial Data
Extracted Financial Data from Form 990
| Notable Sources of Revenue | Percent of Total Revenue | |
|---|---|---|
| Contributions | $10,409,970 |
11.3%
|
| Program Services | $45,225,515 |
48.9%
|
| Investment Income | $1,375,438 |
1.5%
|
| Bond Proceeds | $0 | |
| Royalties | $10,734,345 |
11.6%
|
| Rental Property Income | $0 | |
| Net Fundraising | $0 | |
| Sales of Assets | $1,178,737 |
1.3%
|
| Net Inventory Sales | $23,259,373 |
25.2%
|
| Other Revenue | $229,699 |
0.2%
|
| Notable Expenses | Percent of Total Expenses | |
|---|---|---|
| Executive Compensation | $3,194,997 |
3.3%
|
| Professional Fundraising Fees | $371,284 |
0.4%
|
| Other Salaries and Wages | $31,073,347 |
31.6%
|
| Assets/Debt | ||
|---|---|---|
| Total Assets | $194,790,435 | |
| Total Liabilities | $74,367,668 |
Compensation
| Key Employees and Officers | Compensation | Related | Other |
|---|---|---|---|
| Anna Maria Chavez (Ceo (Thru 6/30/2016)) | $576,389 | $0 | $58,659 |
| Anthony Doye (Chief Operating Officer) | $401,973 | $0 | $58,761 |
| Angela Olden (Chief Financial Officer) | $384,136 | $0 | $48,332 |
Document Links
990
Filed on May 4, 2017Primary tax return for a nonprofit’s activities, finances, and governance
990-T
For unrelated business income from activities not substantially related to the organization's tax-exempt purpose
Fiscal Year Ending Sept.
2015
Extracted Financial Data
Extracted Financial Data from Form 990
| Notable Sources of Revenue | Percent of Total Revenue | |
|---|---|---|
| Contributions | $9,860,736 |
10.4%
|
| Program Services | $44,518,433 |
47.0%
|
| Investment Income | $1,487,032 |
1.6%
|
| Bond Proceeds | $0 | |
| Royalties | $10,184,364 |
10.8%
|
| Rental Property Income | $0 | |
| Net Fundraising | $0 | |
| Sales of Assets | $5,589,164 |
5.9%
|
| Net Inventory Sales | $21,425,788 |
22.6%
|
| Other Revenue | $1,618,050 |
1.7%
|
| Notable Expenses | Percent of Total Expenses | |
|---|---|---|
| Executive Compensation | $1,975,614 |
2.1%
|
| Professional Fundraising Fees | $256,383 |
0.3%
|
| Other Salaries and Wages | $25,654,704 |
27.5%
|
| Assets/Debt | ||
|---|---|---|
| Total Assets | $189,759,993 | |
| Total Liabilities | $69,580,367 |
Compensation
| Key Employees and Officers | Compensation | Related | Other |
|---|---|---|---|
| Anna Maria Chavez (Chief Executive Officer) | $542,889 | $0 | $89,720 |
| Angela Olden (Chief Financial Officer) | $300,134 | $0 | $50,185 |
| Jennifer Rochon (General Counsel) | $291,346 | $0 | $48,462 |
Document Links
990
Filed on May 9, 2016Primary tax return for a nonprofit’s activities, finances, and governance
990-T
For unrelated business income from activities not substantially related to the organization's tax-exempt purpose
Fiscal Year Ending Sept.
2014
Extracted Financial Data
Extracted Financial Data from Form 990
| Notable Sources of Revenue | Percent of Total Revenue | |
|---|---|---|
| Contributions | $9,435,368 |
10.0%
|
| Program Services | $44,509,412 |
47.1%
|
| Investment Income | $1,212,512 |
1.3%
|
| Bond Proceeds | $0 | |
| Royalties | $9,445,329 |
10.0%
|
| Rental Property Income | $0 | |
| Net Fundraising | $0 | |
| Sales of Assets | $7,737,436 |
8.2%
|
| Net Inventory Sales | $21,847,869 |
23.1%
|
| Other Revenue | $355,210 |
0.4%
|
| Notable Expenses | Percent of Total Expenses | |
|---|---|---|
| Executive Compensation | $2,611,831 |
2.9%
|
| Professional Fundraising Fees | $0 | |
| Other Salaries and Wages | $23,401,904 |
26.1%
|
| Assets/Debt | ||
|---|---|---|
| Total Assets | $199,618,501 | |
| Total Liabilities | $63,220,671 |
Compensation
| Key Employees and Officers | Compensation | Related | Other |
|---|---|---|---|
| Florence Corsellothru 73113 (Cfo) | $477,329 | $0 | $20,300 |
| Anna Maria Chavez (Ceo) | $421,324 | $0 | $55,501 |
| Michael Watson Thru 83013 (Svp, Hr & Diversity) | $307,239 | $0 | $22,987 |
Document Links
990
Filed on May 11, 2015Primary tax return for a nonprofit’s activities, finances, and governance
990-T
For unrelated business income from activities not substantially related to the organization's tax-exempt purpose
Fiscal Year Ending Sept.
2013
Extracted Financial Data
Extracted Financial Data from Form 990
| Notable Sources of Revenue | Percent of Total Revenue | |
|---|---|---|
| Contributions | $8,358,972 |
9.2%
|
| Program Services | $39,249,639 |
43.4%
|
| Investment Income | $1,534,757 |
1.7%
|
| Bond Proceeds | $0 | |
| Royalties | $8,465,604 |
9.4%
|
| Rental Property Income | $0 | |
| Net Fundraising | $0 | |
| Sales of Assets | $8,657,524 |
9.6%
|
| Net Inventory Sales | $23,905,182 |
26.4%
|
| Other Revenue | $245,465 |
0.3%
|
| Notable Expenses | Percent of Total Expenses | |
|---|---|---|
| Executive Compensation | $3,010,142 |
3.1%
|
| Professional Fundraising Fees | $344,667 |
0.4%
|
| Other Salaries and Wages | $30,648,408 |
31.7%
|
| Assets/Debt | ||
|---|---|---|
| Total Assets | $185,681,689 | |
| Total Liabilities | $55,377,654 |
Document Links
990
Filed on June 5, 2014Primary tax return for a nonprofit’s activities, finances, and governance
990-T
For unrelated business income from activities not substantially related to the organization's tax-exempt purpose
Fiscal Year Ending Sept.
2012
Extracted Financial Data
Extracted Financial Data from Form 990
| Notable Sources of Revenue | Percent of Total Revenue | |
|---|---|---|
| Contributions | $10,712,648 |
10.2%
|
| Program Services | $44,373,072 |
42.2%
|
| Investment Income | $2,503,641 |
2.4%
|
| Bond Proceeds | $0 | |
| Royalties | $8,866,712 |
8.4%
|
| Rental Property Income | $0 | |
| Net Fundraising | $0 | |
| Sales of Assets | $6,567,747 |
6.2%
|
| Net Inventory Sales | $31,612,322 |
30.0%
|
| Other Revenue | $581,484 |
0.6%
|
| Notable Expenses | Percent of Total Expenses | |
|---|---|---|
| Executive Compensation | $2,783,787 |
2.8%
|
| Professional Fundraising Fees | $207,000 |
0.2%
|
| Other Salaries and Wages | $27,858,723 |
28.0%
|
| Assets/Debt | ||
|---|---|---|
| Total Assets | $186,228,734 | |
| Total Liabilities | $60,791,996 |
Document Links
990
Primary tax return for a nonprofit’s activities, finances, and governance
990-T
For unrelated business income from activities not substantially related to the organization's tax-exempt purpose
Fiscal Year Ending Sept.
2011
Extracted Financial Data
Extracted Financial Data from Form 990
| Notable Sources of Revenue | Percent of Total Revenue | |
|---|---|---|
| Contributions | $7,261,167 |
8.1%
|
| Program Services | $41,776,093 |
46.4%
|
| Investment Income | $1,990,950 |
2.2%
|
| Bond Proceeds | $0 | |
| Royalties | $7,290,365 |
8.1%
|
| Rental Property Income | $0 | |
| Net Fundraising | $0 | |
| Sales of Assets | $5,312,132 |
5.9%
|
| Net Inventory Sales | $26,120,455 |
29.0%
|
| Other Revenue | $340,254 |
0.4%
|
| Notable Expenses | Percent of Total Expenses | |
|---|---|---|
| Executive Compensation | $2,125,256 |
2.4%
|
| Professional Fundraising Fees | $230,000 |
0.3%
|
| Other Salaries and Wages | $27,938,255 |
31.2%
|
| Assets/Debt | ||
|---|---|---|
| Total Assets | $170,148,603 | |
| Total Liabilities | $60,684,763 |
Document Links
990
Primary tax return for a nonprofit’s activities, finances, and governance
990-T
For unrelated business income from activities not substantially related to the organization's tax-exempt purpose
Fiscal Year Ending Sept.
2010
No Extracted Financial Data
Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.
Document Links
990
Primary tax return for a nonprofit’s activities, finances, and governance
990-T
For unrelated business income from activities not substantially related to the organization's tax-exempt purpose
Fiscal Year Ending Sept.
2009
No Extracted Financial Data
Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.
Document Links
990
Primary tax return for a nonprofit’s activities, finances, and governance
990-T
For unrelated business income from activities not substantially related to the organization's tax-exempt purpose
Fiscal Year Ending Sept.
2008
No Extracted Financial Data
Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.
Document Links
990
Primary tax return for a nonprofit’s activities, finances, and governance
990-T
For unrelated business income from activities not substantially related to the organization's tax-exempt purpose
Fiscal Year Ending Sept.
2007
No Extracted Financial Data
Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.
Document Links
990
Primary tax return for a nonprofit’s activities, finances, and governance
Fiscal Year Ending Sept.
2006
No Extracted Financial Data
Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.
Document Links
990
Primary tax return for a nonprofit’s activities, finances, and governance
Fiscal Year Ending Sept.
2005
No Extracted Financial Data
Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.
Document Links
990
Primary tax return for a nonprofit’s activities, finances, and governance
Fiscal Year Ending Sept.
2004
No Extracted Financial Data
Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.
Document Links
990
Primary tax return for a nonprofit’s activities, finances, and governance
Fiscal Year Ending Sept.
2003
No Extracted Financial Data
Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.
Document Links
990
Primary tax return for a nonprofit’s activities, finances, and governance
Fiscal Year Ending Sept.
2002
No Extracted Financial Data
Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.
Document Links
990
Primary tax return for a nonprofit’s activities, finances, and governance
Fiscal Year Ending Sept.
2001
No Extracted Financial Data
Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.
Document Links
990
Primary tax return for a nonprofit’s activities, finances, and governance
About This Data
Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.
The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.
In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.
We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.