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Common A Users Group Inc

  • Chicago, IL
  • Tax-exempt since Sept. 1969
  • EIN: 23-1001882

Organization summary

Type of Nonprofit

Designated as a Business leagues, chambers of commerce, real estate boards, etc, created for the improvement of business conditions.

Donations to this organization are not tax deductible.

Summary charts: organization finances over time

Revenue
$1.83M (2023)

Expenses
$1.81M (2023)

Total Assets
$541k (2023)

Total Liabilities
$642k (2023)

Source: Form 990 tax filings from 2010 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 Dec.
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,829,636
Expenses
$1,809,797
Net Income
$19,839
Net Assets
-$100,832
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,820,152
99.5%
Investment Income $11,217
0.6%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$2,137
Net Inventory Sales $0
Other Revenue $404
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $203,602
11.2%
Professional Fundraising Fees $0
Other Salaries and Wages $424,089
23.4%
Assets/Debt
Total Assets $540,990
Total Liabilities $641,822
Net Assets -$100,832
Compensation
Key Employees and Officers Compensation Related Other
Manzoor Siddiqui (Executive Director) $181,740 $0 $21,862
Dawn May (President) $0 $0 $0
Floyd Delmuro (Executive Vice Pres.) $0 $0 $0
Pete Helgren (Treasurer) $0 $0 $0
Gordon Leary (Imm. Past President) $0 $0 $0
Puneet Kohli (Director) $0 $0 $0
Scott Klement (Director) $0 $0 $0
Marina Schwenk (Director) $0 $0 $0
Peg Tuttle (Director) $0 $0 $0
Alison Butterill (Ibm Liaison) $0 $0 $0
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Document Links

990
Filed on Nov. 15, 2024

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

View Filing
XML

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,680,414
Expenses
$1,524,493
Net Income
$155,921
Net Assets
-$151,466
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,671,982
99.5%
Investment Income $14,486
0.9%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$6,990
Net Inventory Sales $0
Other Revenue $936
0.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $194,417
12.8%
Professional Fundraising Fees $0
Other Salaries and Wages $371,894
24.4%
Assets/Debt
Total Assets $602,519
Total Liabilities $753,985
Net Assets -$151,466
Compensation
Key Employees and Officers Compensation Related Other
Manzoor Siddiqui (Executive Director) $172,417 $0 $22,000
Dawn May (President) $0 $0 $0
Floyd Delmuro (Executive Vice Pres.) $0 $0 $0
Pete Helgren (Treasurer) $0 $0 $0
Floyd Delmuro (Secretary) $0 $0 $0
Gordon Leary (Imm. Past President) $0 $0 $0
Scott Klement (Director) $0 $0 $0
Marina Schwenk (Director) $0 $0 $0
Peg Tuttle (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 14, 2023

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

View Filing
PDF XML

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,100,888
Expenses
$1,092,009
Net Income
$8,879
Net Assets
-$235,792
Notable Sources of Revenue Percent of Total Revenue
Contributions $145,500
13.2%
Program Services $872,420
79.2%
Investment Income $22,338
2.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $50,393
4.6%
Net Inventory Sales $0
Other Revenue $10,237
0.9%
Notable Expenses Percent of Total Expenses
Executive Compensation $195,959
17.9%
Professional Fundraising Fees $0
Other Salaries and Wages $393,602
36.0%
Assets/Debt
Total Assets $577,718
Total Liabilities $813,510
Net Assets -$235,792
Compensation
Key Employees and Officers Compensation Related Other
Manzoor Siddiqui (Executive Director) $173,959 $0 $22,000
Gordon Leary (President) $0 $0 $0
Dawn May (Executive Vice Pres.) $0 $0 $0
Pete Helgren (Treasurer) $0 $0 $0
Floyd Delmuro (Secretary) $0 $0 $0
Larry Bolhuis (Imm. Past President) $0 $0 $0
Scott Klement (Director) $0 $0 $0
Pete Massiello (Director) $0 $0 $0
Steve Pitcher (Director) $0 $0 $0
Marina Schwenk (Director) $0 $0 $0
+ View more people

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990
Filed on Nov. 11, 2022

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

View Filing
XML

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$979,673
Expenses
$1,363,667
Net Income
-$383,994
Net Assets
-$218,543
Notable Sources of Revenue Percent of Total Revenue
Contributions $132,000
13.5%
Program Services $780,465
79.7%
Investment Income $15,683
1.6%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $34,948
3.6%
Net Inventory Sales $0
Other Revenue $16,577
1.7%
Notable Expenses Percent of Total Expenses
Executive Compensation $166,215
12.2%
Professional Fundraising Fees $0
Other Salaries and Wages $474,535
34.8%
Assets/Debt
Total Assets $675,199
Total Liabilities $893,742
Net Assets -$218,543
Compensation
Key Employees and Officers Compensation Related Other
Manzoor Siddiqui (Executive Director) $148,215 $0 $18,000
Gordon Leary (President) $0 $0 $0
Amy Blank (Executive Vice Pres.) $0 $0 $0
Dawn May (Treasurer) $0 $0 $0
Pete Helgren (Secretary) $0 $0 $0
Larry Bolhuis (Imm. Past President) $0 $0 $0
Floyd Delmuro (Director) $0 $0 $0
Erwin Earley (Director) $0 $0 $0
Scott Klement (Director) $0 $0 $0
Pete Massiello (Director) $0 $0 $0
Steve Pitcher (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 12, 2021

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

View Filing
PDF XML

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,802,261
Expenses
$2,006,242
Net Income
-$203,981
Net Assets
$138,644
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,732,771
96.1%
Investment Income $18,324
1.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $22,146
1.2%
Net Inventory Sales $0
Other Revenue $29,020
1.6%
Notable Expenses Percent of Total Expenses
Executive Compensation $174,439
8.7%
Professional Fundraising Fees $0
Other Salaries and Wages $456,056
22.7%
Assets/Debt
Total Assets $834,932
Total Liabilities $696,288
Net Assets $138,644
Compensation
Key Employees and Officers Compensation Related Other
Manzoor Siddiqui (Executive Director) $156,439 $0 $18,000
Larry Bolhuis (President) $0 $0 $0
Gordon Leary (Executive Vice Pres.) $0 $0 $0
Amy Blank (Treasurer) $0 $0 $0
Pete Helgren (Secretary) $0 $0 $0
Justin Porter (Imm. Past President) $0 $0 $0
Charles Gaurino (Director) $0 $0 $0
Dawn May (Director) $0 $0 $0
Scott Klement (Director) $0 $0 $0
Scott Pitcher (Director) $0 $0 $0
John Valance (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 10, 2020

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

View Filing
XML

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,852,651
Expenses
$2,005,736
Net Income
-$153,085
Net Assets
$275,129
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,800,442
97.2%
Investment Income $19,728
1.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $18,860
1.0%
Net Inventory Sales $0
Other Revenue $13,621
0.7%
Notable Expenses Percent of Total Expenses
Executive Compensation $183,302
9.1%
Professional Fundraising Fees $0
Other Salaries and Wages $514,192
25.6%
Assets/Debt
Total Assets $872,516
Total Liabilities $597,387
Net Assets $275,129
Compensation
Key Employees and Officers Compensation Related Other
Manzoor Siddiqui (Executive Director) $165,302 $0 $18,000
Larry Bolhuis (President) $0 $0 $0
Amy Hoerle (Executive Vice Pres.) $0 $0 $0
Gordon Leary (Treasurer) $0 $0 $0
Yvonne Enselman (Secretary) $0 $0 $0
Justin Porter (Imm. Past President) $0 $0 $0
Charles Gaurino (Director) $0 $0 $0
Pete Helgren (Director) $0 $0 $0
Scott Klement (Director) $0 $0 $0
Scott Pitcher (Director) $0 $0 $0
John Vance (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Oct. 31, 2019

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

View Filing
PDF XML

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,933,746
Expenses
$2,235,284
Net Income
-$301,538
Net Assets
$494,996
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,907,301
98.6%
Investment Income $26,673
1.4%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$4,593
Net Inventory Sales $0
Other Revenue $4,365
0.2%
Notable Expenses Percent of Total Expenses
Executive Compensation $163,354
7.3%
Professional Fundraising Fees $0
Other Salaries and Wages $586,051
26.2%
Assets/Debt
Total Assets $1,152,719
Total Liabilities $657,723
Net Assets $494,996
Compensation
Key Employees and Officers Compensation Related Other
Manzoor Siddiqui (Executive Director) $145,854 $0 $17,500
Justin Porter (President) $0 $0 $0
Larry Bolhuis (Executive Vice Pres.) $0 $0 $0
Amy Hoerle (Treasurer) $0 $0 $0
Yvonne Enselman (Secretary) $0 $0 $0
Jeff Carey (Imm. Past President) $0 $0 $0
Randy Default (Director) $0 $0 $0
Charles Gaurino (Director) $0 $0 $0
Gordon Leary (Director) $0 $0 $0
Scott Pitcher (Director) $0 $0 $0
John Vance (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 8, 2018

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

View Filing
PDF XML

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,975,143
Expenses
$2,024,537
Net Income
-$49,394
Net Assets
$736,664
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,950,477
98.8%
Investment Income $25,050
1.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$1,863
Net Inventory Sales $0
Other Revenue $1,479
0.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $146,328
7.2%
Professional Fundraising Fees $0
Other Salaries and Wages $520,099
25.7%
Assets/Debt
Total Assets $1,524,110
Total Liabilities $787,446
Net Assets $736,664
Compensation
Key Employees and Officers Compensation Related Other
Manzoor Siddiqui (Executive Director) $129,283 $0 $17,045
Jeff Carey (President) $0 $0 $0
Justin Porter (Executive Vice Pres.) $0 $0 $0
Larry Bolhuis (Treasurer) $0 $0 $0
Amy Hoerle (Secretary) $0 $0 $0
Kevin Mort (Imm. Past President) $0 $0 $0
Randy Default (Director) $0 $0 $0
Yvonne Enselman (Director) $0 $0 $0
Gordon Leary (Director) $0 $0 $0
Phil Mccullough (Director) $0 $0 $0
Scott Pitcher (Director) $0 $0 $0
+ View more people

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990
Filed on Nov. 9, 2017

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

View Filing
PDF XML

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,990,334
Expenses
$1,955,079
Net Income
$35,255
Net Assets
$752,129
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,867,479
93.8%
Investment Income $28,637
1.4%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $83,471
4.2%
Net Inventory Sales $0
Other Revenue $10,747
0.5%
Notable Expenses Percent of Total Expenses
Executive Compensation $181,679
9.3%
Professional Fundraising Fees $0
Other Salaries and Wages $350,744
17.9%
Assets/Debt
Total Assets $1,365,446
Total Liabilities $613,317
Net Assets $752,129
Compensation
Key Employees and Officers Compensation Related Other
Manzoor Siddiqui (Executive Director (10 Mo.)) $109,226 $0 $14,421
Ralph Gervasi (Executive Director (2 Mo.)) $54,869 $0 $3,163
Kevin Mort (President) $0 $0 $0
Peter Helgren (Executive Vice Pres.) $0 $0 $0
Jeff Carey (Treasurer) $0 $0 $0
Justin Porter (Secretary) $0 $0 $0
Pete Massiello (Imm. Past President) $0 $0 $0
Larry Bolhuis (Director) $0 $0 $0
Randy Default (Director) $0 $0 $0
Yvonne Enselman (Director) $0 $0 $0
Amy Hoerle (Director) $0 $0 $0
Phil Mccullough (Director) $0 $0 $0
+ View more people

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990
Filed on Nov. 7, 2016

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

View Filing
PDF XML

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,908,665
Expenses
$1,968,580
Net Income
-$59,915
Net Assets
$850,478
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,838,100
96.3%
Investment Income $72,050
3.8%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$9,911
Net Inventory Sales $0
Other Revenue $8,426
0.4%
Notable Expenses Percent of Total Expenses
Executive Compensation $192,722
9.8%
Professional Fundraising Fees $0
Other Salaries and Wages $416,588
21.2%
Assets/Debt
Total Assets $1,633,321
Total Liabilities $782,843
Net Assets $850,478

Document Links

990

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

PDF

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,931,392
Expenses
$2,115,066
Net Income
-$183,674
Net Assets
$923,769
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,666,966
86.3%
Investment Income $43,942
2.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $144,187
7.5%
Net Inventory Sales $0
Other Revenue $76,297
4.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $207,654
9.8%
Professional Fundraising Fees $0
Other Salaries and Wages $524,916
24.8%
Assets/Debt
Total Assets $1,704,782
Total Liabilities $781,013
Net Assets $923,769
Compensation
Key Employees and Officers Compensation Related Other
Ralph Gervasi (Executive Director) $189,040 $0 $18,614
Randy Default (President) $0 $0 $0
Bob Krzeczowski (Treasurer) $0 $0 $0
Kevin Mort (Secretary) $0 $0 $0
Jeff Carey (Executive Vice President) $0 $0 $0
Justin Porter (Director) $0 $0 $0
Pete Massiello (Imm. Past President) $0 $0 $0
Phil Mccullough (Director) $0 $0 $0
Peter Helgren (Director) $0 $0 $0
Yvonne Enselman (Director) $0 $0 $0
+ View more people

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990
Filed on Nov. 13, 2014

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

View Filing
PDF XML

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,925,410
Expenses
$1,933,108
Net Income
-$7,698
Net Assets
$1,147,187
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,871,165
97.2%
Investment Income $44,108
2.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $4,203
0.2%
Net Inventory Sales $0
Other Revenue $5,934
0.3%
Notable Expenses Percent of Total Expenses
Executive Compensation $193,561
10.0%
Professional Fundraising Fees $0
Other Salaries and Wages $488,783
25.3%
Assets/Debt
Total Assets $1,896,942
Total Liabilities $749,755
Net Assets $1,147,187

Document Links

990

Primary 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
$1,998,390
Expenses
$2,045,885
Net Income
-$47,495
Net Assets
$1,081,757
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,953,286
97.7%
Investment Income $42,441
2.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $2,663
0.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $183,699
9.0%
Professional Fundraising Fees $0
Other Salaries and Wages $425,475
20.8%
Assets/Debt
Total Assets $1,819,391
Total Liabilities $737,634
Net Assets $1,081,757

Document Links

990

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

PDF

Fiscal Year Ending Dec.
2010

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,148,828
Expenses
$1,915,002
Net Income
$233,826
Net Assets
$1,125,203
Notable Sources of Revenue Percent of Total Revenue
Contributions $412,376
19.2%
Program Services $1,503,849
70.0%
Investment Income $35,294
1.6%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $197,309
9.2%
Notable Expenses Percent of Total Expenses
Executive Compensation $153,731
8.0%
Professional Fundraising Fees $0
Other Salaries and Wages $282,554
14.8%
Assets/Debt
Total Assets $1,874,303
Total Liabilities $749,100
Net Assets $1,125,203

Document Links

990

Primary 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

Primary 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

Primary 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

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

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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.

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