PROPUBLICA Fearless Reporting for an Informed Society — Join Us.
DONATE
Skip to content
ProPublica Donate
ProPublica Donate

Merrimack Valley Health Services Inc

  • Andover, MA
  • Tax-exempt since June 1985
  • EIN: 22-2604915

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.

Donations to this organization are tax deductible.

Summary charts: organization finances over time

Revenue
$2.32M (2023)

Expenses
$3.52M (2023)

Total Assets
$939k (2023)

Total Liabilities
$7.57M (2023)

Source: Form 990 tax filings from 2011 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 Sept.
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,323,637
Expenses
$3,517,600
Net Income
-$1,193,963
Net Assets
-$6,626,000
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $2,323,637
100%
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 $0
Assets/Debt
Total Assets $939,000
Total Liabilities $7,565,000
Net Assets -$6,626,000
Compensation
Key Employees and Officers Compensation Related Other
Deborah J Wilson (President & Ceo (End 5/23)) $0 $998,219 $49,908
Robin Hynds (Interim Pres. & Ceo (Beg 5/23)) $0 $432,601 $27,890
Michael S Turilli (Cfo/Corp Asst Treas (End 5/22)) $0 $366,196 $19,036
Lisa Crutchfield (Corp Asst Sec/Chro Hr) $0 $306,890 $21,141
William Sullivan (Cfo/Corp Asst Treas(beg 10/22)) $0 $85,955 $12,566
Laurel Sweeney (Treasurer) $0 $0 $0
Mark Johnson (Secretary/Clerk) $0 $0 $0
+ View more people

Document Links

990
Filed on Aug. 15, 2024

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

View Filing
XML

Fiscal Year Ending Sept.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,639,371
Expenses
$3,827,133
Net Income
-$1,187,762
Net Assets
-$5,432,000
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $2,639,371
100%
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 $0
Assets/Debt
Total Assets $784,000
Total Liabilities $6,216,000
Net Assets -$5,432,000
Compensation
Key Employees and Officers Compensation Related Other
Deborah J Wilson (President & Ceo (End 5/23)) $0 $866,633 $44,845
Felix Mercado (Cfo/Corp Asst Treas (End 5/21)) $0 $346,076 $29,723
Michael S Turilli (Cfo/Corp Asst Treas (End 5/22)) $0 $311,840 $29,640
Cynthia Phelan (Corp Asst Sec/Vp Hr (End 4/21)) $0 $309,283 $23,285
Lisa Crutchfield (Corp Asst Sec/Chro Hr(beg 5/21) $0 $227,216 $20,141
Dianne J Anderson (Former Pres & Ceo (End 10/19)) $0 $219,919 $6,564
Laurel Sweeney (Treasurer) $0 $0 $0
Mark Johnson (Secretary/Clerk) $0 $0 $0
+ View more people

Document Links

990
Filed on July 21, 2023

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

View Filing
XML

Fiscal Year Ending Sept.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,748,616
Expenses
$3,970,000
Net Income
-$1,221,384
Net Assets
-$4,244,000
Notable Sources of Revenue Percent of Total Revenue
Contributions $3,266
0.1%
Program Services $2,745,350
99.9%
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 $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $1,163,000
Total Liabilities $5,407,000
Net Assets -$4,244,000
Compensation
Key Employees and Officers Compensation Related Other
Deborah J Wilson (President & Ceo) $0 $897,150 $32,698
Dianne J Anderson (Former Pres/Ceo (End 10/19)) $0 $740,511 $18,362
Felix V Mercado (Cfo/Corp Asst Treas (End 5/21)) $0 $361,066 $39,317
Cynthia Phelan (Corp Asst Sec/Vp Hr (End 4/21)) $0 $355,795 $42,498
Laurel Sweeney (Treasurer (Beg 12/20)) $0 $0 $0
Dana J Marks (Treasurer (End 12/20)) $0 $0 $0
Mark Johnson (Secretary/Clerk (Beg 12/20)) $0 $0 $0
Dennis Conlin (Secretary/Clerk (End 12/20)) $0 $0 $0
Jonathan Isaacson (Chairman (End 12/20)) $0 $0 $0
Michael S Turilli (Cfo/Corp Asst Treas (Beg 6/21)) $0 $0 $0
Lisa Crutchfield (Corp Asst Sec/Vp Hr (Beg 5/21)) $0 $0 $0
+ View more people

Document Links

990
Filed on Aug. 3, 2022

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

View Filing
PDF XML

Fiscal Year Ending Sept.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,386,000
Expenses
$3,808,000
Net Income
-$1,422,000
Net Assets
-$3,022,000
Notable Sources of Revenue Percent of Total Revenue
Contributions $57,000
2.4%
Program Services $2,329,000
97.6%
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 $0
Assets/Debt
Total Assets $1,348,000
Total Liabilities $4,370,000
Net Assets -$3,022,000
Compensation
Key Employees and Officers Compensation Related Other
Dianne J Anderson (President & Ceo (Until 10/19)) $0 $872,489 $44,936
Deborah J W Ilson (President & Ceo (11/19 On)) $0 $470,654 $27,807
Felix Mercado (Cfo (Until 10/20)) $0 $290,320 $36,762
Cynthia Phelan (Corp. Assistant Secretary & Vp) $0 $287,400 $37,708
Jonathan Isaacson (Chairman (Until 7/21)) $0 $0 $0
Dana J Marks (Treasurer) $0 $0 $0
Dennis Conlin (Secretary/Clerk) $0 $0 $0
Robert Gilbert Esq (Chairman (8/21 On)) $0 $0 $0
+ View more people

Document Links

990
Filed on Aug. 11, 2021

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

View Filing
XML

Fiscal Year Ending Sept.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,031,000
Expenses
$4,028,630
Net Income
-$997,630
Net Assets
-$1,600,200
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $3,031,000
100%
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 $0
Assets/Debt
Total Assets $1,022,470
Total Liabilities $2,622,670
Net Assets -$1,600,200
Compensation
Key Employees and Officers Compensation Related Other
Dianne J Anderson (President & Ceo (Until 11/19)) $0 $743,349 $44,826
Deborah J Wilson (President & Ceo (11/19 On)) $0 $362,101 $28,013
Cynthia Phelan (Corp. Asst. Secretary & Vp) $0 $262,683 $26,236
Ronald J Pollina (Chairman (Dec 17 Dec 18)) $0 $0 $0
Dana J Marks (Treasurer) $0 $0 $0
Robert Gilbert Esq (Secretary/Clerk (Until Dec 18)) $0 $0 $0
Dennis Conlin (Secretary/Clerk (Dec 18 On)) $0 $0 $0
Jonathan Isaacson (Chairman (Dec 18 On)) $0 $0 $0
Cheryl K Neal (Trustee (Dec 17 Dec 18)) $0 $0 $0
+ View more people

Document Links

990
Filed on Aug. 17, 2020

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

View Filing
PDF XML

Fiscal Year Ending Sept.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,867,694
Expenses
$3,576,726
Net Income
-$709,032
Net Assets
-$602,570
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $2,867,694
100%
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 $0
Assets/Debt
Total Assets $870,562
Total Liabilities $1,473,132
Net Assets -$602,570
Compensation
Key Employees and Officers Compensation Related Other
Dianne J Anderson (President & Ceo) $0 $752,469 $42,149
Deborah J Wilson (Treasurer & Executive Vp) $0 $362,795 $28,530
Cynthia Phelan (Corporation Asst Secretary) $0 $252,198 $25,184
Ronald J Pollina (Chairman) $0 $0 $0
Dana J Marks (Treasurer) $0 $0 $0
Robert Gilbert Esq (Secretary/Clerk) $0 $0 $0
+ View more people

Document Links

990
Filed on Aug. 15, 2019

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

View Filing
PDF XML

Fiscal Year Ending Sept.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,370,421
Expenses
$3,390,044
Net Income
-$19,623
Net Assets
$106,462
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $3,370,421
100%
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 $0
Assets/Debt
Total Assets $1,188,798
Total Liabilities $1,082,336
Net Assets $106,462
Compensation
Key Employees and Officers Compensation Related Other
Dianne J Anderson (President & Ceo) $0 $730,486 $44,016
Deborah J Wilson (Treasurer & Executive Vp) $0 $439,818 $31,384
Felix Mercado (Secretary/Clerk & Cfo) $0 $232,145 $36,657
Cynthia Phelan (Corporation Asst Secretary) $0 $253,211 $25,947
Ronald J Pollina (Chairman (Dec16 Fwd)) $0 $0 $0
Dana J Marks (Treasurer (Dec 16 Fwd)) $0 $0 $0
Robert Gilbert Esq (Secretary/Clerk (Dec16 Fwd)) $0 $0 $0
Denise S Palumbo (Former Coo) $0 $225,242 $0
+ View more people

Document Links

990
Filed on Aug. 14, 2018

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

View Filing
PDF XML

Fiscal Year Ending Sept.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,150,181
Expenses
$3,129,951
Net Income
$20,230
Net Assets
$126,085
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $3,150,181
100%
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 $0
Assets/Debt
Total Assets $1,047,625
Total Liabilities $921,540
Net Assets $126,085
Compensation
Key Employees and Officers Compensation Related Other
Dianne J Anderson (President & Ceo) $0 $759,874 $44,194
Deborah J Wilson (Treasurer & Executive Vp) $0 $451,758 $32,382
Felix Mercado (Secretary/Clerk & Cfo) $0 $201,565 $36,474
Cynthia Phelan (Corporation Asst Secretary) $0 $250,691 $26,593
Denise S Palumbo (Coo) $0 $445,710 $25,775
+ View more people

Document Links

990
Filed on Aug. 11, 2017

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

View Filing
PDF XML

Fiscal Year Ending Sept.
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,802,242
Expenses
$3,678,777
Net Income
-$876,535
Net Assets
$105,855
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $2,802,242
100%
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 $0
Assets/Debt
Total Assets $850,576
Total Liabilities $744,721
Net Assets $105,855
Compensation
Key Employees and Officers Compensation Related Other
Dianne J Anderson (President (July 15 Forward) & Ceo) $0 $776,592 $43,694
Denise S Palumbo (President (Oct 14 July 15) & Coo) $0 $453,348 $28,235
Deborah J Wilson (Treasurer & Cfo) $0 $441,348 $37,421
Felix Mercado (Secretary/Clerk (June 15 Forward) & Vp Of Finance) $0 $198,084 $35,974
Mark Goldstein (Secretary/Clerk) $0 $0 $0
Delia O'connor (Trustee (Oct 14 May 15)) $0 $0 $0
+ View more people

Document Links

990
Filed on Aug. 10, 2016

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

View Filing
PDF XML
PDF (2 of 2)

Fiscal Year Ending Sept.
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$5,406,439
Expenses
$5,556,579
Net Income
-$150,140
Net Assets
$1,045,890
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $5,346,439
98.9%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $45,000
0.8%
Net Fundraising $0
Sales of Assets $15,000
0.3%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $1,511,446
Total Liabilities $465,556
Net Assets $1,045,890
Compensation
Key Employees and Officers Compensation Related Other
Dianne Anderson (Director) $0 $0 $0
Delia O'connor (Director) $0 $0 $0
Denise Palumbo (President) $0 $0 $0
Mark Goldstein (Clerk) $0 $0 $0
Deborah Wilson (Treasurer) $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 Sept.
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$6,705,631
Expenses
$6,997,412
Net Income
-$291,781
Net Assets
$1,196,030
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $6,645,427
99.1%
Investment Income $0
Bond Proceeds $204
0.0%
Royalties $0
Rental Property Income $60,000
0.9%
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 $0
Assets/Debt
Total Assets $1,715,923
Total Liabilities $519,893
Net Assets $1,196,030

Document Links

990
Filed on March 20, 2014

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

View Filing
PDF XML

Fiscal Year Ending Sept.
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$7,703,846
Expenses
$7,933,703
Net Income
-$229,857
Net Assets
$1,487,811
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $7,643,383
99.2%
Investment Income $0
Bond Proceeds $463
0.0%
Royalties $0
Rental Property Income $60,000
0.8%
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 $0
Assets/Debt
Total Assets $2,123,570
Total Liabilities $635,759
Net Assets $1,487,811

Document Links

990

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

PDF

Fiscal Year Ending Sept.
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$8,377,467
Expenses
$8,295,257
Net Income
$82,210
Net Assets
$1,717,668
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $8,317,028
99.3%
Investment Income $0
Bond Proceeds $439
0.0%
Royalties $0
Rental Property Income $60,000
0.7%
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 $0
Assets/Debt
Total Assets $2,291,278
Total Liabilities $573,610
Net Assets $1,717,668

Document Links

990

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

PDF

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

PDF

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

PDF
PDF (2 of 2)

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

PDF
PDF (2 of 2)

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

PDF

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

PDF

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

PDF

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

PDF

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

PDF

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

PDF

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

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