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Pennsylvania Association Of Retired State Employees

P A R S E
  • Mechanicsburg, PA
  • Tax-exempt since Aug. 2010
  • EIN: 23-2022615

Organization summary

Type of Nonprofit

Designated as a Voluntary employees' beneficiary associations, which provide payment of life, sickness, accident or other benefits to members.

Category: Mutual/Membership Benefit Organizations, Other / Voluntary Employees Beneficiary Associations (Non-Government) (NTEE)

Donations to this organization are not tax deductible.

Summary charts: organization finances over time

Revenue
$492k (2024)

20112024 $0$100k$200k$300k$400k$500k

Expenses
$365k (2024)

20112024 $0$100k$200k$300k$400k

Total Assets
$1.05M (2024)

20112024 $0$200k$400k$600k$800k$1M$1.2M

Total Liabilities
$1.1k (2024)

20112024 $0$1k$2k$3k$4k$5k
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 Sept.
2024

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$491,933
Expenses
$364,716
Net Income
$127,217
Net Assets
$1,051,940
Notable Sources of Revenue Percent of Total Revenue
Contributions $461,273
93.8%
Program Services $0
Investment Income $30,660
6.2%
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 $136,051
37.3%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $1,053,041
Total Liabilities $1,101
Net Assets $1,051,940
Compensation
Key Employees and Officers Compensation Related Other
Thomas B Judge (President) $32,612 $0 $0
Vickie A Bailey (Secretary) $27,232 $0 $0
Paul E Sebasovich (Vice President Treasurer) $26,000 $0 $0
Judy D Janis (Secretary) $18,623 $0 $0
Dr James Godlewski (Regional V.P.) $2,400 $0 $0
Michael Gart (Regional V.P.) $2,400 $0 $0
Judy Lazration (Regional V.P.) $1,800 $0 $0
William Dunn (Regional V.P.) $1,800 $0 $0
Paul Miller (Regional V.P.) $1,400 $0 $0
Allan A Hansen (Vice President) $1,140 $0 $0
John E Quirk (Regional V.P.) $600 $0 $0
Thomas B Buerkle (Regional V.P.) $600 $0 $0
+ View more people

Document Links

990
Filed on Dec. 21, 2024

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

View Filing
XML

Fiscal Year Ending Sept.
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$444,162
Expenses
$362,501
Net Income
$81,661
Net Assets
$924,703
Notable Sources of Revenue Percent of Total Revenue
Contributions $423,547
95.4%
Program Services $0
Investment Income $20,615
4.6%
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 $131,405
36.2%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $928,249
Total Liabilities $3,546
Net Assets $924,703
Compensation
Key Employees and Officers Compensation Related Other
Thomas B Judge (President) $32,240 $0 $0
Allan A Hansen (Vice President) $29,640 $0 $0
Vickie A Bailey (Secretary) $26,940 $0 $0
Judy D Janis (Secretary) $18,404 $0 $0
Dr James Godlewski (Regional V.P.) $2,100 $0 $0
John E Quirk (Regional V.P.) $2,100 $0 $0
Michael Gart (Regional V.P.) $2,100 $0 $0
Paul Miller (Regional V.P.) $2,100 $0 $0
Thomas B Buerkle (Regional V.P.) $2,100 $0 $0
+ View more people

Document Links

990
Filed on Feb. 3, 2024

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

View Filing
PDF XML

Fiscal Year Ending Sept.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$423,919
Expenses
$340,375
Net Income
$83,544
Net Assets
$843,042
Notable Sources of Revenue Percent of Total Revenue
Contributions $419,704
99.0%
Program Services $0
Investment Income $4,215
1.0%
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 $126,307
37.1%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $846,818
Total Liabilities $3,776
Net Assets $843,042
Compensation
Key Employees and Officers Compensation Related Other
Thomas B Judge (President) $31,440 $0 $0
Allan A Hansen (Vice President) $28,840 $0 $0
Vickie A Bailey (Secretary) $23,640 $0 $0
Judy D Janis (Secretary) $15,249 $0 $0
Carol K Moyer (Regional V.P.) $1,875 $0 $0
John E Quirk (Regional V.P.) $1,875 $0 $0
Thomas B Buerkle (Regional V.P.) $1,875 $0 $0
Joseph Molitierno (Regional V.P.) $1,200 $0 $0
Craig S Staller (Secretary) $171 $0 $0
+ View more people

Document Links

990
Filed on Jan. 20, 2023

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

View Filing
PDF XML

Fiscal Year Ending Sept.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$398,529
Expenses
$261,685
Net Income
$136,844
Net Assets
$759,498
Notable Sources of Revenue Percent of Total Revenue
Contributions $388,500
97.5%
Program Services $0
Investment Income $10,029
2.5%
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 $111,429
42.6%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $762,969
Total Liabilities $3,471
Net Assets $759,498
Compensation
Key Employees and Officers Compensation Related Other
Thomas B Judge (President) $31,200 $0 $0
Allan A Hansen (Vice President) $28,600 $0 $0
Vickie A Bailey (Secretary) $23,400 $0 $0
Craig S Staller (Secretary) $13,876 $0 $0
Kathy Beitchman (Regional V.P.) $1,800 $0 $0
Carol Moyer (Regional V.P.) $1,800 $0 $0
John E Quirk (Regional V.P.) $1,800 $0 $0
Thomas B Buerkle (Regional V.P.) $1,800 $0 $0
Joseph Molitierno (Regional V.P.) $1,800 $0 $0
+ View more people

Document Links

990
Filed on Nov. 28, 2021

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

View Filing
XML

Fiscal Year Ending Sept.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$315,569
Expenses
$262,151
Net Income
$53,418
Net Assets
$490,060
Notable Sources of Revenue Percent of Total Revenue
Contributions $313,492
99.3%
Program Services $0
Investment Income $2,077
0.7%
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 $129,194
49.3%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $494,696
Total Liabilities $4,636
Net Assets $490,060

Document Links

990

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

PDF

Fiscal Year Ending Sept.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$315,569
Expenses
$262,151
Net Income
$53,418
Net Assets
$490,060
Notable Sources of Revenue Percent of Total Revenue
Contributions $313,492
99.3%
Program Services $0
Investment Income $2,077
0.7%
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 $129,194
49.3%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $494,696
Total Liabilities $4,636
Net Assets $490,060

Document Links

990

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

PDF
PDF (2 of 2)

Fiscal Year Ending Aug.
2019

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.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$44,391
Expenses
$190,840
Net Income
-$146,449
Net Assets
$436,278
Notable Sources of Revenue Percent of Total Revenue
Contributions $40,876
92.1%
Program Services $0
Investment Income $3,515
7.9%
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 $77,050
40.4%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $439,196
Total Liabilities $2,918
Net Assets $436,278

Document Links

990

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

PDF

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$270,365
Expenses
$244,270
Net Income
$26,095
Net Assets
$582,727
Notable Sources of Revenue Percent of Total Revenue
Contributions $267,208
98.8%
Program Services $0
Investment Income $3,157
1.2%
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 $103,211
42.3%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $585,613
Total Liabilities $2,886
Net Assets $582,727
Compensation
Key Employees and Officers Compensation Related Other
Thomas B Judge (President) $26,000 $0 $0
Allan A Hansen (Vice President) $26,000 $0 $0
John Class Iii (Treasurer) $26,000 $0 $0
Maureen J Flynn (Secretary) $2,000 $0 $0
Kathy Beitchman (Regional V.P.) $1,800 $0 $0
Carol Moyer (Regional V.P.) $1,800 $0 $0
Thomas O'neill (Regional V.P.) $1,800 $0 $0
Thomas B Buerkle (Regional V.P.) $1,800 $0 $0
Joseph Molitierno (Regional V.P.) $1,800 $0 $0
David B Munsch (Regional V.P.) $150 $0 $0
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Document Links

990
Filed on May 14, 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
$294,089
Expenses
$271,788
Net Income
$22,301
Net Assets
$555,525
Notable Sources of Revenue Percent of Total Revenue
Contributions $289,037
98.3%
Program Services $0
Investment Income $2,625
0.9%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $2,427
0.8%
Notable Expenses Percent of Total Expenses
Executive Compensation $117,742
43.3%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $558,858
Total Liabilities $3,333
Net Assets $555,525
Compensation
Key Employees and Officers Compensation Related Other
Thomas B Judge (President) $26,000 $0 $0
Allan A Hansen (Vice President) $26,000 $0 $0
John Class Iii (Treasurer) $26,000 $0 $0
Maureen J Flynn (Secretary) $23,000 $0 $0
Kathy Beitchman (Regional V.P.) $1,800 $0 $0
Carol Moyer (Regional V.P.) $1,800 $0 $0
Thomas O'neill (Regional V.P.) $1,800 $0 $0
Thomas B Buerkle (Regional V.P.) $1,800 $0 $0
Joseph Molitierno (Regional V.P.) $1,800 $0 $0
David B Munsch (Regional V.P.) $450 $0 $0
+ View more people

Document Links

990
Filed on May 14, 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
$237,261
Expenses
$235,842
Net Income
$1,419
Net Assets
$532,026
Notable Sources of Revenue Percent of Total Revenue
Contributions $233,044
98.2%
Program Services $0
Investment Income $1,452
0.6%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $2,765
1.2%
Notable Expenses Percent of Total Expenses
Executive Compensation $76,488
32.4%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $533,967
Total Liabilities $1,941
Net Assets $532,026
Compensation
Key Employees and Officers Compensation Related Other
Allan A Hansen (Vice President) $16,200 $0 $0
Thomas B Judge (Secretary) $16,200 $0 $0
John Class Iii (Treasurer) $16,200 $0 $0
David B Munsch (President) $15,000 $0 $0
Kathy Beitchman (Regional V.P.) $600 $0 $0
Carol Moyer (Regional V.P.) $600 $0 $0
Thomas O'neill (Regional V.P.) $600 $0 $0
Thomas B Buerkle (Regional V.P.) $600 $0 $0
William Barrett (Regional V.P.) $600 $0 $0
William Burlingame (Regional V.P.) $450 $0 $0
+ View more people

Document Links

990
Filed on May 15, 2016

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

View Filing
PDF XML
PDF (2 of 2)

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$276,127
Expenses
$220,929
Net Income
$55,198
Net Assets
$528,968
Notable Sources of Revenue Percent of Total Revenue
Contributions $265,178
96.0%
Program Services $0
Investment Income $8,028
2.9%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $2,921
1.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $71,970
32.6%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $531,401
Total Liabilities $2,433
Net Assets $528,968
Compensation
Key Employees and Officers Compensation Related Other
David B Munsch (President) $16,200 $0 $0
Allan A Hansen (Vice President) $16,200 $0 $0
Thomas B Judge (Secretary) $16,200 $0 $0
John Class Iii (Treasurer) $16,200 $0 $0
Rebecca Zona (Clerk) $3,570 $0 $0
Kathy Beitchman (Regional V.P.) $600 $0 $0
Carol Moyer (Regional V.P.) $600 $0 $0
Thomas O'neill (Regional V.P.) $600 $0 $0
Thomas B Buerkle (Regional V.P.) $600 $0 $0
William Barrett (Regional V.P.) $600 $0 $0
William Burlingame (Regional V.P.) $600 $0 $0
+ View more people

Document Links

990
Filed on May 14, 2015

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

View Filing
PDF XML

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$298,745
Expenses
$199,942
Net Income
$98,803
Net Assets
$473,749
Notable Sources of Revenue Percent of Total Revenue
Contributions $295,976
99.1%
Program Services $0
Investment Income $1,737
0.6%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $1,032
0.3%
Notable Expenses Percent of Total Expenses
Executive Compensation $76,145
38.1%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $475,972
Total Liabilities $2,223
Net Assets $473,749
Compensation
Key Employees and Officers Compensation Related Other
David B Munsch (President) $16,200 $0 $0
Allan A Hansen (Vice President) $16,200 $0 $0
John Class Iii (Treasurer) $16,200 $0 $0
Thomas B Judge (Secretary) $15,600 $0 $0
Maria Bulson (Clerk) $8,045 $0 $0
Carol Moyer (Regional V.P.) $600 $0 $0
Thomas O'neill (Regional V.P.) $600 $0 $0
William Barrett (Regional V.P.) $600 $0 $0
William Burlingame (Regional V.P.) $600 $0 $0
Maryann Doud (Regional V.P.) $450 $0 $0
Virginia Ricci (Regional V.P.) $300 $0 $0
Kathy Beitchman (Regional V.P.) $150 $0 $0
+ View more people

Document Links

990
Filed on May 14, 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
$221,513
Expenses
$196,222
Net Income
$25,291
Net Assets
$374,525
Notable Sources of Revenue Percent of Total Revenue
Contributions $217,567
98.2%
Program Services $0
Investment Income $2,251
1.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $1,695
0.8%
Notable Expenses Percent of Total Expenses
Executive Compensation $65,389
33.3%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $376,977
Total Liabilities $2,452
Net Assets $374,525

Document Links

990

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

PDF
PDF (2 of 2)

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$211,094
Expenses
$210,679
Net Income
$415
Net Assets
$349,234
Notable Sources of Revenue Percent of Total Revenue
Contributions $205,876
97.5%
Program Services $0
Investment Income $4,962
2.4%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $256
0.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $67,556
32.1%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $351,927
Total Liabilities $2,693
Net Assets $349,234

Document Links

990

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

PDF
PDF (2 of 2)

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

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

PDF
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

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