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Southside Family Charter School

  • Minneapolis, MN
  • Tax-exempt since Nov. 2007
  • EIN: 20-3798769

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: Educational Institutions and Related Activities / Elementary, Secondary Education, K - 12 (B29) (NTEE)

Donations to this organization are tax deductible.

Details

According to its June 2023 tax filing, this nonprofit:

Operated a school
Organization is a school. Details are reported on Schedule E.

Summary charts: organization finances over time

Revenue
$2.07M (2023)

Expenses
$2.33M (2023)

Total Assets
$955k (2023)

Total Liabilities
$1.71M (2023)

Source: Form 990 tax filings from 2012 to 2023

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
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,066,646
Expenses
$2,327,022
Net Income
-$260,376
Net Assets
-$754,433
Notable Sources of Revenue Percent of Total Revenue
Contributions $2,053,702
99.4%
Program Services $8,262
0.4%
Investment Income $2,788
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales -$1,375
Other Revenue $3,269
0.2%
Notable Expenses Percent of Total Expenses
Executive Compensation $136,855
5.9%
Professional Fundraising Fees $0
Other Salaries and Wages $979,297
42.1%
Assets/Debt
Total Assets $955,005
Total Liabilities $1,709,438
Net Assets -$754,433
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
Julie Cohrs End 063023 (Executive Director) $64,000 $0 $4,800
Cate Carlis (Member/Teacher) $48,003 $0 $4,056
Alex Berryman (Member/Teacher) $37,296 $0 $3,151
Stan Hacker (Chair) $0 $0 $0
Manny Duerson (Vice Chair) $0 $0 $0
Benjy Nicholie (Treasurer) $0 $0 $0
Kj Starr (Member) $0 $0 $0
Sara Hurley (Member) $0 $0 $0
Rick Felder (Member) $0 $0 $0
Krista Tinei (Member) $0 $0 $0
Kari Shariff (Member) $0 $0 $0
Michelle Law Pink (Member) $0 $0 $0
Alissa Case Beg 061223 (Executive Director) $0 $0 $0
+ View more people

Document Links

990
Filed on May 13, 2024

Primary 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 Form 990
Revenue
$2,391,754
Expenses
$2,285,972
Net Income
$105,782
Net Assets
-$652,287
Notable Sources of Revenue Percent of Total Revenue
Contributions $2,382,557
99.6%
Program Services $300
0.0%
Investment Income $199
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $7,121
0.3%
Other Revenue $1,577
0.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $188,100
8.2%
Professional Fundraising Fees $0
Other Salaries and Wages $731,672
32.0%
Assets/Debt
Total Assets $1,365,664
Total Liabilities $2,017,951
Net Assets -$652,287
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
Julie Cohrs (Executive Director) $81,095 $0 $2,813
Darlis Bell Grass (Member/Teacher) $54,658 $0 $4,296
Brynne Macosko Paguyo (Former Member/Teacher) $51,072 $0 $4,532
Kaarunya Jayachandiran (Former Member/Teacher) $46,726 $0 $3,751
Cate Carlis (Member/Teacher) $45,357 $0 $3,735
Stephanie Windfeldt (Former Member/Teacher) $12,790 $0 $976
Stan Hacker (Chair) $0 $0 $0
Kj Starr (Vice Chair) $0 $0 $0
Benjy Nicholie (Treasurer) $0 $0 $0
Erika Zurawski (Member) $0 $0 $0
Peggy Carlson (Member) $0 $0 $0
James Orione (Member) $0 $0 $0
Manny Duerson (Member) $0 $0 $0
Julia Miller (Member) $0 $0 $0
Michelle Law Pink (Member) $0 $0 $0
+ View more people

Document Links

990
Filed on May 12, 2023

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

View Filing
XML

Fiscal Year Ending June
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,902,075
Expenses
$2,054,004
Net Income
-$151,929
Net Assets
-$870,939
Notable Sources of Revenue Percent of Total Revenue
Contributions $1,889,111
99.3%
Program Services $4,192
0.2%
Investment Income $121
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $8,651
0.5%
Notable Expenses Percent of Total Expenses
Executive Compensation $215,664
10.5%
Professional Fundraising Fees $0
Other Salaries and Wages $686,284
33.4%
Assets/Debt
Total Assets $1,071,808
Total Liabilities $1,942,747
Net Assets -$870,939
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
Julie Cohrs (Interim School Director) $63,900 $0 $0
Darlis Bell Grass (Teacher Member) $51,131 $0 $4,052
Cate Carlis (Teacher Member) $14,280 $0 $1,161
Kj Starr (Chair) $0 $0 $0
Erika Zurawski (Vice Chair) $0 $0 $0
Benjy Nicholie (Treasurer) $0 $0 $0
Kimberly Holmes (Community Member) $0 $0 $0
Jamesha Hodge (Parent Member) $0 $0 $0
James Orione (Parent Member) $0 $0 $0
Krista Tinei (Parent Member) $0 $0 $0
Julia Miller (Parent Member) $0 $0 $0
+ View more people

Document Links

990
Filed on March 12, 2022

Primary 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 Form 990
Revenue
$1,783,202
Expenses
$1,852,416
Net Income
-$69,214
Net Assets
-$719,010
Notable Sources of Revenue Percent of Total Revenue
Contributions $1,774,258
99.5%
Program Services $9,516
0.5%
Investment Income $2,695
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$7,798
Net Inventory Sales $0
Other Revenue $4,531
0.3%
Notable Expenses Percent of Total Expenses
Executive Compensation $123,353
6.7%
Professional Fundraising Fees $0
Other Salaries and Wages $744,357
40.2%
Assets/Debt
Total Assets $1,446,870
Total Liabilities $2,165,880
Net Assets -$719,010
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
Kaarunya Jayachandiran (Teacher) $37,462 $0 $17,081
Stephanie Windfeldt (Teacher) $35,843 $0 $17,988
Phillip Gray (Executive Director) $23,437 $0 $5,381
Tiffany Enriquez (Chair) $0 $0 $0
Stan Hacker (Vice Chair) $0 $0 $0
Kj Starr (Treasurer) $0 $0 $0
Krista Tinei (Parent) $0 $0 $0
James Orione (Parent) $0 $0 $0
Erika Zurawski (Parent) $0 $0 $0
Adam Headinton (Parent) $0 $0 $0
Kim Holmes (Community Member) $0 $0 $0
+ View more people

Document Links

990
Filed on Feb. 4, 2021

Primary 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 Form 990
Revenue
$1,672,345
Expenses
$1,438,599
Net Income
$233,746
Net Assets
-$649,796
Notable Sources of Revenue Percent of Total Revenue
Contributions $1,660,573
99.3%
Program Services $7,677
0.5%
Investment Income $4,095
0.2%
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 $136,680
9.5%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $1,561,074
Total Liabilities $2,210,870
Net Assets -$649,796
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
David Nunez (Executive Director) $51,476 $0 $13,859
Stephanie Windfeldt (Teacher) $37,709 $0 $8,809
Darlis Bell Grass (Teacher) $37,105 $0 $14,646
Stanley Hacker (Chair, Interim Treasurer) $0 $0 $0
Holly Bell (Vice Chair, Community Member) $0 $0 $0
Erika Zurawski (Parent) $0 $0 $0
Loretta Van Pelt (Parent) $0 $0 $0
James Orione (Parent) $0 $0 $0
Tiffany Enriquez (Parent) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 7, 2019

Primary 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
$1,660,786
Expenses
$2,033,573
Net Income
-$372,787
Net Assets
-$883,542
Notable Sources of Revenue Percent of Total Revenue
Contributions $1,638,218
98.6%
Program Services $3,116
0.2%
Investment Income $1,837
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $17,615
1.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $143,783
7.1%
Professional Fundraising Fees $0
Other Salaries and Wages $655,539
32.2%
Assets/Debt
Total Assets $2,046,051
Total Liabilities $2,929,593
Net Assets -$883,542
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
David Nunez (Executive Director) $55,000 $0 $17,846
Brynne Macosko Paguyo (Teacher) $47,527 $0 $16,952
Darlis Bell Grass (Teacher) $37,375 $0 $15,270
Melissa Favero (Chair, Parent) $0 $0 $0
Steff Yorek (Vice Chair, Parent) $0 $0 $0
Kemal Badur (Treasurer, Parent) $0 $0 $0
William Martinez (Parent) $0 $0 $0
Loretta Van Pelt (Parent) $0 $0 $0
Holly Bell (Community Member) $0 $0 $0
Stanley Hacker (Community Member) $0 $0 $0
+ View more people

Document Links

990
Filed on Jan. 9, 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
$1,792,664
Expenses
$2,117,421
Net Income
-$324,757
Net Assets
-$510,755
Notable Sources of Revenue Percent of Total Revenue
Contributions $1,772,384
98.9%
Program Services $12,372
0.7%
Investment Income $904
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $7,004
0.4%
Notable Expenses Percent of Total Expenses
Executive Compensation $168,772
8.0%
Professional Fundraising Fees $0
Other Salaries and Wages $674,036
31.8%
Assets/Debt
Total Assets $2,259,651
Total Liabilities $2,770,406
Net Assets -$510,755
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
David Nunez (Executive Director) $48,562 $0 $14,448
Brynne Macosko Paguyo (Teacher) $43,647 $0 $19,431
Darlis Bell Grass (Teacher) $33,944 $0 $1,290
Rachel Martinez (Chair, Parent) $0 $0 $0
Melissa Favero (Vice Chair, Parent) $0 $0 $0
Kemal Badur (Treasurer, Parent) $0 $0 $0
Sarah Hedge (Parent) $0 $0 $0
William Martinez (Parent) $0 $0 $0
Alissa Case (Community Member) $0 $0 $0
Holly Bell (Community Member) $0 $0 $0
+ View more people

Document Links

990
Filed on Jan. 11, 2018

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

View Filing
XML

Fiscal Year Ending June
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,580,094
Expenses
$1,495,438
Net Income
$84,656
Net Assets
-$185,998
Notable Sources of Revenue Percent of Total Revenue
Contributions $1,544,649
97.8%
Program Services $6,488
0.4%
Investment Income $274
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $28,683
1.8%
Notable Expenses Percent of Total Expenses
Executive Compensation $291,085
19.5%
Professional Fundraising Fees $0
Other Salaries and Wages $422,574
28.3%
Assets/Debt
Total Assets $668,183
Total Liabilities $854,181
Net Assets -$185,998
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
Stanley Hacker (Interim Ed, Immediate Past Member) $45,200 $0 $0
Brynne Macosko Paguyo (Teacher) $38,153 $0 $19,994
Darlis Bell Grass (Teacher) $31,909 $0 $2,775
John Wakefield (Immediate Past Board Member, Teacher) $31,083 $0 $18,692
David Nunez (Executive Director) $23,125 $0 $5,288
Rachel Martinez (Chair, Parent) $0 $0 $0
Shawn Mc Ginty (Vice Chair, Parent) $0 $0 $0
Jim Nicholie (Treasurer, Community Member) $0 $0 $0
Sarah Hedge (Parent) $0 $0 $0
William Martinez (Parent) $0 $0 $0
Kemal Badur (Parent) $0 $0 $0
Holly Bell (Community Member) $0 $0 $0
+ View more people

Document Links

990
Filed on Jan. 10, 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 Form 990
Revenue
$1,308,296
Expenses
$1,264,531
Net Income
$43,765
Net Assets
-$270,654
Notable Sources of Revenue Percent of Total Revenue
Contributions $1,279,457
97.8%
Program Services $3,695
0.3%
Investment Income $32
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $25,112
1.9%
Notable Expenses Percent of Total Expenses
Executive Compensation $15,000
1.2%
Professional Fundraising Fees $0
Other Salaries and Wages $524,553
41.5%
Assets/Debt
Total Assets $540,816
Total Liabilities $811,470
Net Assets -$270,654
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
Pete Oppenheim (Immediate Past Board Member Teacher) $34,367 $0 $16,207
Brynne Macosko Paguyo (Teacher) $33,390 $0 $23,380
John Wakefield (Teacher) $25,816 $0 $20,549
Stanley Hacker (Interim Executive Director) $15,000 $0 $0
Rachel Martinez (Chair) $0 $0 $0
Shawn Mcginty (Vice Chair) $0 $0 $0
Jim Nicholie (Treasurer) $0 $0 $0
Sarah Hedge (Parent) $0 $0 $0
William Martinez (Parent) $0 $0 $0
Sabine Meyer (Parent) $0 $0 $0
Stephanie Hicks (Immediate Past Board Member Community Member) $0 $0 $0
Amber Augustin (Immediate Past Board Member Community Member) $0 $0 $0
Ben Kressel (Immediate Past Board Chair Parent) $0 $0 $0
Marty Hultgren (Immediate Past Board Member Parent) $0 $0 $0
+ View more people

Document Links

990
Filed on Jan. 13, 2016

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

View Filing
PDF XML
View Filing (2 of 2) PDF (2 of 2)

Fiscal Year Ending June
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,330,967
Expenses
$1,321,178
Net Income
$9,789
Net Assets
$334,171
Notable Sources of Revenue Percent of Total Revenue
Contributions $1,280,641
96.2%
Program Services $5,015
0.4%
Investment Income $29
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $45,282
3.4%
Notable Expenses Percent of Total Expenses
Executive Compensation $116,585
8.8%
Professional Fundraising Fees $0
Other Salaries and Wages $464,071
35.1%
Assets/Debt
Total Assets $421,331
Total Liabilities $87,160
Net Assets $334,171
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
Toni Wilcox (Former Executive Director) $49,686 $0 $4,414
Peter Oppenheim (Staff Appointed Teacher) $48,813 $0 $14,560
Amber Augustin (At Large Member) $0 $0 $0
Ben Kressel (Chair) $0 $0 $0
Martin Hultgren (Parent) $0 $0 $0
Stanley Hacker (Interim Executive Director) $0 $0 $0
Sarah Hedge (Parent) $0 $0 $0
Rachel Martinez (Parent) $0 $0 $0
Stuart Baron (Parent) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 13, 2014

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
$1,286,088
Expenses
$1,248,117
Net Income
$37,971
Net Assets
$324,382
Notable Sources of Revenue Percent of Total Revenue
Contributions $1,262,787
98.2%
Program Services $9,049
0.7%
Investment Income $43
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $14,209
1.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $126,271
10.1%
Professional Fundraising Fees $0
Other Salaries and Wages $475,780
38.1%
Assets/Debt
Total Assets $472,646
Total Liabilities $148,264
Net Assets $324,382

Document Links

990
Filed on Dec. 23, 2013

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 Form 990
Revenue
$1,218,508
Expenses
$1,332,549
Net Income
-$114,041
Net Assets
$286,411
Notable Sources of Revenue Percent of Total Revenue
Contributions $1,195,139
98.1%
Program Services $10,276
0.8%
Investment Income $20
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $13,073
1.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $98,455
7.4%
Professional Fundraising Fees $0
Other Salaries and Wages $454,014
34.1%
Assets/Debt
Total Assets $463,736
Total Liabilities $177,325
Net Assets $286,411

Document Links

990

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

PDF
PDF (2 of 2)

Fiscal Year Ending June
2011

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 June
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

PDF

Fiscal Year Ending June
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

PDF

Fiscal Year Ending June
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

PDF

Fiscal Year Ending June
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 June
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

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.

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 »

Byline

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