Skip to content
ProPublica Donate
ProPublica Donate

The 42 Nd Street Workshop Inc

  • New York, NY
  • Tax-exempt since March 1998
  • EIN: 13-3763953

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: Arts, Culture and Humanities / Theater (NTEE)

Donations to this organization are tax deductible.

Summary charts: organization finances over time

Revenue
$162k (2024)

Expenses
$157k (2024)

Total Assets
$29.8k (2024)

Total Liabilities
$3.58k (2024)

Source: Form 990 tax filings from 2011 to 2024

Tax Filings 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.

Fiscal Year Ending June
2024

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$161,994
Expenses
$156,759
Net Income
$5,235
Net Assets
$26,223
Notable Sources of Revenue Percent of Total Revenue
Contributions $76,736
47.4%
Program Services $4,101
2.5%
Investment Income $0
Net Fundraising $39,519
24.4%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $41,638
25.7%
Assets/Debt
Total Assets $29,805
Total Liabilities $3,582
Net Assets $26,223
Compensation
Key Employees and Officers Compensation Other
Thomas Cote (Artistic Dir) $22,544 $0
Philip Callen (Managing Dir) $19,137 $0
Emma Berry (Chair) $0 $0
Tracy Newirth (Vice Chair) $0 $0
Jody Mansbach (Treasurer) $0 $0
Alan Annex (Director) $0 $0
Maisha Greene (Director) $0 $0
Richard Edlin (Director) $0 $0
Lynda Kennedy (Director) $0 $0
Dimitra Kessenides (Director) $0 $0
Mahima Santhanam (Director) $0 $0
Marie Isabelle Palacios Hardy (Director) $0 $0
Lissa Watson (Director) $0 $0
+ View more people

Document Links

990-EZ
Filed on May 16, 2025

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending June
2023

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$130,297
Expenses
$123,508
Net Income
$6,789
Net Assets
$20,988
Notable Sources of Revenue Percent of Total Revenue
Contributions $78,818
60.5%
Program Services $6,780
5.2%
Investment Income $0
Net Fundraising $44,699
34.3%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $37,286
Total Liabilities $16,298
Net Assets $20,988
Compensation
Key Employees and Officers Compensation Other
Philip Callen (Managing Dir) $17,833 $0
Thomas Cote (Artistic Dir) $13,969 $0
Emma Berry (Chair) $0 $0
Tracy Newirth (Vice Chair) $0 $0
Jody Mansbach (Treasurer) $0 $0
Alan Annex (Director) $0 $0
Maisha Greene (Director) $0 $0
Richard Edlin (Director) $0 $0
Lynda Kennedy (Director) $0 $0
Dimitra Kessenides (Director) $0 $0
Mahima Santhanam (Director) $0 $0
Marie Isabelle Palacios Hardy (Director) $0 $0
Lissa Watson (Director) $0 $0
+ View more people

Document Links

990-EZ
Filed on Aug. 3, 2024

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending June
2022

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$124,381
Expenses
$115,381
Net Income
$9,000
Net Assets
$14,199
Notable Sources of Revenue Percent of Total Revenue
Contributions $84,367
67.8%
Program Services $312
0.3%
Investment Income $0
Net Fundraising $39,702
31.9%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $16,239
Total Liabilities $2,040
Net Assets $14,199
Compensation
Key Employees and Officers Compensation Other
Philip Callen (Managing Dir.) $17,047 $0
Thomas Cote (Artistic Dir) $11,602 $0
Emma Berry (Chair) $0 $0
Tracy Newirth (Vice Chair) $0 $0
Jody Mansbach (Treasurer) $0 $0
Alan Annex (Director) $0 $0
Maisha Greene (Director) $0 $0
Richard Edlin (Director) $0 $0
Lynda Kennedy (Director) $0 $0
Dimitra Kessenides (Director) $0 $0
Mahima Santhanam (Director) $0 $0
Marie Isabelle Palacios Hardy (Director) $0 $0
Lissa Watson (Director) $0 $0
+ View more people

Document Links

990-EZ
Filed on May 9, 2023

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2021

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$126,723
Expenses
$115,739
Net Income
$10,984
Net Assets
$5,199
Notable Sources of Revenue Percent of Total Revenue
Contributions $74,481
58.8%
Program Services $13,364
10.5%
Investment Income $0
Net Fundraising $26,683
21.1%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $12,195
9.6%
Assets/Debt
Total Assets $23,720
Total Liabilities $18,521
Net Assets $5,199
Compensation
Key Employees and Officers Compensation Other
Phillip Callen (Managing Dir.) $13,969 $0
Thomas Cote (Artistic Direct) $2,969 $0
Emma Berry (Chair) $0 $0
Tracy Newirth (Vice Chair) $0 $0
Jody Mansbach (Treasurer) $0 $0
Alan Breindel (Director) $0 $0
Richard Edlin (Director) $0 $0
Amy Gomez (Director) $0 $0
Lynda Kennedy (Director) $0 $0
Dimitra Kessenides (Director) $0 $0
Douglas Ramirez (Director) $0 $0
Kar Swenson Riely (Director) $0 $0
Mahima Santhanam (Director) $0 $0
Gillian Sheehan (Director) $0 $0
Viviane Tubiana (Director) $0 $0
+ View more people

Document Links

990-EZ
Filed on May 15, 2022

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending June
2020

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$97,053
Expenses
$120,768
Net Income
-$23,715
Net Assets
-$5,785
Notable Sources of Revenue Percent of Total Revenue
Contributions $51,704
53.3%
Program Services $4,627
4.8%
Investment Income $0
Net Fundraising $40,722
42.0%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $27,670
Total Liabilities $33,455
Net Assets -$5,785
Compensation
Key Employees and Officers Compensation Other
Thomas Cote (Artistic Dir.) $23,062 $0
Emma Berry (Chairperson) $0 $0
Tracy Newirth (Vice Chair) $0 $0
Jody Mansbach (Treasurer) $0 $0
Alan Breindel (Director) $0 $0
Richard Edlin (Director) $0 $0
Amy Gomez (Director) $0 $0
Matthew Mordus (Director) $0 $0
Lynda Kennedy (Director) $0 $0
Dimitra Kessenides (Director) $0 $0
Douglas Ramirez (Director) $0 $0
Kari Swenson Riely (Director) $0 $0
Mahima Santhanam (Director) $0 $0
Gillian Sheehan (Director) $0 $0
Viviane Tubiana (Director) $0 $0
+ View more people

Document Links

990-EZ
Filed on Jan. 16, 2021

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2019

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$152,238
Expenses
$161,461
Net Income
-$9,223
Net Assets
$17,930
Notable Sources of Revenue Percent of Total Revenue
Contributions $124,632
81.9%
Program Services $27,606
18.1%
Investment Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $39,970
Total Liabilities $22,040
Net Assets $17,930
Compensation
Key Employees and Officers Compensation Other
Thomas Cote (Artistic Director) $12,000 $0
Dana Leslie Goldstein (Managing Director) $12,000 $0
Emma Berry (Chairman) $0 $0
Chris Jenkins (Treasurer) $0 $0
Emily Zacharias (Director) $0 $0
Kari Swenson Riley (Secretary) $0 $0
Alan Breindel (Director) $0 $0
Tracy Newirth (Vice Chair) $0 $0
Alan Annex (Director) $0 $0
Lynda Kennedy (Director) $0 $0
Dimitra Kessenides (Director) $0 $0
Mahima Santhanam (Director) $0 $0
+ View more people

Document Links

990-EZ
Filed on Oct. 3, 2019

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$237,717
Expenses
$224,224
Net Income
$13,493
Net Assets
$27,153
Notable Sources of Revenue Percent of Total Revenue
Contributions $122,661
51.6%
Program Services $115,056
48.4%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $5,227
2.3%
Assets/Debt
Total Assets $52,081
Total Liabilities $24,928
Net Assets $27,153
Compensation
Key Employees and Officers Compensation Related Other
Ben Sumrall (Chairman) $0 $0 $0
Joanie Schumacher (Director) $0 $0 $0
Chris Jenkins (Treasurer) $0 $0 $0
Emily Zacharias (Director) $0 $0 $0
Thomas Cote (Artistic Director) $0 $0 $0
Tracy Newirth (Secretary) $0 $0 $0
Alan Annex (Director) $0 $0 $0
Emma Berry (Director) $0 $0 $0
Mahima Santhanam (Director) $0 $0 $0
Dana Leslie Goldstein (Managing Director) $0 $0 $0
+ View more people

Document Links

990
Filed on May 13, 2019

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$249,628
Expenses
$247,687
Net Income
$1,941
Net Assets
$13,660
Notable Sources of Revenue Percent of Total Revenue
Contributions $136,981
54.9%
Program Services $112,647
45.1%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $5,200
2.1%
Assets/Debt
Total Assets $37,838
Total Liabilities $24,178
Net Assets $13,660
Compensation
Key Employees and Officers Compensation Related Other
Ben Sumrall (Chairman) $0 $0 $0
Joanie Schumacher (Director) $0 $0 $0
Chris Jenkins (Treasurer) $0 $0 $0
Emily Zacharias (Director) $0 $0 $0
Thomas Cote (Artistic Director) $0 $0 $0
Tracy Newirth (Secretary) $0 $0 $0
Alan Annex (Director) $0 $0 $0
Emma Berry (Director) $0 $0 $0
Mahima Santhanam (Director) $0 $0 $0
Dana Leslie Goldstein (Managing Director) $0 $0 $0
+ View more people

Document Links

990
Filed on May 7, 2018

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$234,230
Expenses
$231,861
Net Income
$2,369
Net Assets
$11,719
Notable Sources of Revenue Percent of Total Revenue
Contributions $114,711
49.0%
Program Services $119,519
51.0%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $5,200
2.2%
Assets/Debt
Total Assets $55,607
Total Liabilities $43,888
Net Assets $11,719
Compensation
Key Employees and Officers Compensation Related Other
Ben Sumrall (Chairman) $0 $0 $0
Joanie Schumacher (Director) $0 $0 $0
Chris Jenkins (Director) $0 $0 $0
Emily Zacharias (Director) $0 $0 $0
Thomas Cote (Artistic Director) $0 $0 $0
Tracy Newirth (Secretary) $0 $0 $0
Ann Zeller (Director) $0 $0 $0
Dean M Dolan (Vice Chair) $0 $0 $0
Alan Annex (Director) $0 $0 $0
Emma Gilding (Director) $0 $0 $0
Dana Leslie Goldstein (Managing Director) $0 $0 $0
+ View more people

Document Links

990
Filed on May 15, 2017

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2015

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$198,608
Expenses
$211,862
Net Income
-$13,254
Net Assets
$9,350
Notable Sources of Revenue Percent of Total Revenue
Contributions $89,932
45.3%
Program Services $108,676
54.7%
Investment Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $29,456
Total Liabilities $20,106
Net Assets $9,350
Compensation
Key Employees and Officers Compensation Other
Ben Sumrall (Chairman) $0 $0
Joanie Schumacher (Director) $0 $0
Chris Jenkins (Director) $0 $0
Emily Zacharias (Director) $0 $0
Thomas Cote (Artistic Director) $0 $0
Kathy Gail Macgowan (Secretary) $0 $0
Ann Zeller (Director) $0 $0
Dean M Dolan (Vice Chair) $0 $0
Michael Lazan (Director) $0 $0
Joseph Giardina (Managing Director) $0 $0
Tracy Newirth (Director) $0 $0
Alan Annex (Director) $0 $0
+ View more people

Document Links

990-EZ
Filed on May 13, 2016

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$220,500
Expenses
$220,910
Net Income
-$410
Net Assets
$22,604
Notable Sources of Revenue Percent of Total Revenue
Contributions $125,429
56.9%
Program Services $95,071
43.1%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $5,200
2.4%
Assets/Debt
Total Assets $33,382
Total Liabilities $10,778
Net Assets $22,604
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Ben Sumrall (Chairman) $0 $0 $0
Joanie Schumacher (Director) $0 $0 $0
Chris Jenkins (Director) $0 $0 $0
Emily Zacharias (Director) $0 $0 $0
Thomas Cote (Artistic Director) $0 $0 $0
Kathy Gail Macgowan (Secretary) $0 $0 $0
Ann Zeller (Director) $0 $0 $0
Dean M Dolan (Vice Chair) $0 $0 $0
Michael Lazan (Director) $0 $0 $0
Joseph Giardina (Managing Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Feb. 16, 2015

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$224,930
Expenses
$233,480
Net Income
-$8,550
Net Assets
$23,014
Notable Sources of Revenue Percent of Total Revenue
Contributions $108,839
48.4%
Program Services $105,136
46.7%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $10,955
4.9%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $5,200
2.2%
Assets/Debt
Total Assets $35,472
Total Liabilities $12,458
Net Assets $23,014

Document Links

990
Filed on July 2, 2014

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2012

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$117,600
Expenses
$108,333
Net Income
$9,267
Net Assets
$31,564
Notable Sources of Revenue Percent of Total Revenue
Contributions $60,102
51.1%
Program Services $0
Investment Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $57,498
48.9%
Assets/Debt
Total Assets $42,434
Total Liabilities $10,870
Net Assets $31,564

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$207,941
Expenses
$204,449
Net Income
$3,492
Net Assets
$22,297
Notable Sources of Revenue Percent of Total Revenue
Contributions $85,064
40.9%
Program Services $114,183
54.9%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $8,694
4.2%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $8,493
4.2%
Assets/Debt
Total Assets $32,755
Total Liabilities $10,458
Net Assets $22,297

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
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-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
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-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
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-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
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

PDF

Fiscal Year Ending Dec.
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

PDF

Fiscal Year Ending Dec.
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

PDF

Fiscal Year Ending Dec.
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

PDF

Fiscal Year Ending Dec.
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

PDF

Fiscal Year Ending Dec.
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

PDF

Fiscal Year Ending Dec.
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-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

About This Data

What Is 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.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

API

The data powering this website is available programmatically, via an API. Read the API documentation »

See an issue with the data?

Contact Us

About Nonprofit Explorer

Nonprofit Explorer

Browse millions of annual returns filed by tax-exempt organizations with ProPublica’s Nonprofit Explorer. See details like executive compensation, revenue, expenses and more. Search for an organization or a person, or search the full text of filings.

By Andrea Suozzo, Alec Glassford, Ash Ngu and Brandon Roberts.

Design by Jeff Frankl. Additional development by Ken Schwencke, Mike Tigas, and Sisi Wei.

E-file viewer adapted from IRS e-File Viewer by Ben Getson. Code for scraping audit documents adapated from Govwiki.

Updated