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Oregon Athletic Coaches Association

  • Albany, OR
  • Tax-exempt since Feb. 1973
  • EIN: 23-7241514

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
$402k (2024)

Expenses
$352k (2024)

Total Assets
$205k (2024)

Total Liabilities
$20 (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 Form 990
Revenue
$401,565
Expenses
$352,248
Net Income
$49,317
Net Assets
$204,502
Notable Sources of Revenue Percent of Total Revenue
Contributions $191,521
47.7%
Program Services $204,493
50.9%
Investment Income $5,206
1.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $345
0.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $132,575
37.6%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $204,522
Total Liabilities $20
Net Assets $204,502
Compensation
Key Employees and Officers Compensation Related Other
Robert Younger (Executive Direc) $62,800 $0 $0
Chris Knudsen (Associate Dir.) $43,960 $0 $0
Laura Erickson (Office Manager) $13,720 $0 $0
Melissa Chambers (Office Manager) $12,095 $0 $0
Marji Lind (Member At Large) $0 $0 $0
Parker Mckinley (Member At Large) $0 $0 $0
Paul Isom (Member At Large) $0 $0 $0
Aaron Flack (Member At Large) $0 $0 $0
Monty Hawkins (Member At Large) $0 $0 $0
Greg Grant (President Elect) $0 $0 $0
Josh Grotting (Vice President) $0 $0 $0
Gina Dhom (Member At Large) $0 $0 $0
Damien Ramirez (Member At Large) $0 $0 $0
Laurie Evans (Womens Leader) $0 $0 $0
Bill Masei (Past President) $0 $0 $0
Ronda Mckenzie (President) $0 $0 $0
Ryan Mccants (Dei Rep) $0 $0 $0
David Hood (Oada Liaison) $0 $0 $0
Jack Folliard (Oaoa Liaison) $0 $0 $0
Debi Hanson (Oaoa Liaison) $0 $0 $0
Sam Johnson (Oats Liaison) $0 $0 $0
Dave Johnson (Oaca Advisory) $0 $0 $0
+ View more people

Document Links

990
Filed on Dec. 4, 2024

Primary 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 Form 990
Revenue
$382,684
Expenses
$312,162
Net Income
$70,522
Net Assets
$155,185
Notable Sources of Revenue Percent of Total Revenue
Contributions $165,821
43.3%
Program Services $212,584
55.6%
Investment Income $618
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $3,661
1.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $109,640
35.1%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $155,185
Total Liabilities $0
Net Assets $155,185
Compensation
Key Employees and Officers Compensation Related Other
Robert Younger (Executive Direc) $51,000 $0 $0
Chris Knudsen (Associate Dir.) $38,000 $0 $0
Laura Erickson (Office Manager) $20,640 $0 $0
Marji Lind (Member At Large) $0 $0 $0
Parker Mckinley (Member At Large) $0 $0 $0
Paul Isom (Member At Large) $0 $0 $0
Tony Smith (Past President) $0 $0 $0
Missy Smith (Womens Leader) $0 $0 $0
Greg Grant (Vice President) $0 $0 $0
Josh Grotting (Member At Large) $0 $0 $0
Gina Dhom (Member At Large) $0 $0 $0
Damien Ramirez (Member At Large) $0 $0 $0
Gregg Griffin (Member At Large) $0 $0 $0
Bill Masei (President) $0 $0 $0
Ronda Mckenzie (Pres Elect) $0 $0 $0
John Beck (Osaa Liaison) $0 $0 $0
David Hood (Oada Liaison) $0 $0 $0
Jack Folliard (Oaoa Liaison) $0 $0 $0
Debi Hanson (Oaoa Liaison) $0 $0 $0
Sam Johnson (Oats Liaison) $0 $0 $0
Dave Johnson (Oaca Advisory) $0 $0 $0
+ View more people

Document Links

990
Filed on Jan. 4, 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
$237,386
Expenses
$273,350
Net Income
-$35,964
Net Assets
$84,663
Notable Sources of Revenue Percent of Total Revenue
Contributions $145,359
61.2%
Program Services $91,557
38.6%
Investment Income $163
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $307
0.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $115,200
42.1%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $84,663
Total Liabilities $0
Net Assets $84,663
Compensation
Key Employees and Officers Compensation Related Other
Robert Younger (Executive Direc) $60,000 $0 $0
Chris Knudsen (Associate Dir.) $36,000 $0 $0
Laura Erickson (Office Manager) $19,200 $0 $0
Marji Lind (Member At Large) $0 $0 $0
Parker Mckinley (Member At Large) $0 $0 $0
Aimee Esplin (Past President) $0 $0 $0
Tony Smith (President) $0 $0 $0
Missy Smith (Womens Leader) $0 $0 $0
Greg Grant (Member At Large) $0 $0 $0
Josh Grotting (Member At Large) $0 $0 $0
Gina Dhom (Member At Large) $0 $0 $0
Damien Ramirez (Member At Large) $0 $0 $0
Marshall Cho (Member At Large) $0 $0 $0
Bill Masei (Pres Elect/Sec) $0 $0 $0
Ronda Mckenzie (Vice President) $0 $0 $0
John Beck (Osaa Liaison) $0 $0 $0
David Hood (Oada Liaison) $0 $0 $0
Jack Folliard (Oaoa Liaison) $0 $0 $0
Debi Hanson (Oaoa Liaison) $0 $0 $0
Sam Johnson (Oats Liaison) $0 $0 $0
Dave Johnson (Oaca Consultant) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 9, 2022

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 990-EZ
Revenue
$164,164
Expenses
$174,969
Net Income
-$10,805
Net Assets
$120,627
Notable Sources of Revenue Percent of Total Revenue
Contributions $12,000
7.3%
Program Services $65,935
40.2%
Investment Income $158
0.1%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $6,392
3.9%
Assets/Debt
Total Assets $120,859
Total Liabilities $232
Net Assets $120,627
Compensation
Key Employees and Officers Compensation Other
Robert Younger (Executive Direc) $56,000 $0
Chris Knudsen (Associate Dir.) $34,000 $0
Laura Erickson (Office Manager) $19,000 $0
Marji Lind (Member At Large) $0 $0
Parker Mckinley (Member At Large) $0 $0
Aimee Esplin (Past President) $0 $0
Tony Smith (President) $0 $0
Janin Mcgrath (Vice President) $0 $0
Greg Grant (Member At Large) $0 $0
Josh Grotting (Member At Large) $0 $0
Gina Dhom (Member At Large) $0 $0
Damien Ramirez (Member At Large) $0 $0
Marshall Cho (Member At Large) $0 $0
Bill Masei (Pres Elect/Sec) $0 $0
Ronda Mckenzie (Women Lead. Rep) $0 $0
John Beck (Osaa Liaison) $0 $0
David Hood (Oada Liaison) $0 $0
Jack Folliard (Oaoa Liaison) $0 $0
Debi Hanson (Oaoa Liaison) $0 $0
Sam Johnson (Oats Liaison) $0 $0
Dave Johnson (Oaca Consultant) $0 $0
+ View more people

Document Links

990-EZ
Filed on May 9, 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 Form 990
Revenue
$342,499
Expenses
$306,430
Net Income
$36,069
Net Assets
$131,432
Notable Sources of Revenue Percent of Total Revenue
Contributions $193,625
56.5%
Program Services $146,884
42.9%
Investment Income $230
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $1,760
0.5%
Notable Expenses Percent of Total Expenses
Executive Compensation $119,825
39.1%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $131,732
Total Liabilities $300
Net Assets $131,432
Compensation
Key Employees and Officers Compensation Related Other
Robert Younger (Executive Direc) $60,150 $0 $0
Chris Knudsen (Associate Dir.) $36,150 $0 $0
Melissa Chambers (Office Manager) $16,875 $0 $0
Laura Erickson (Office Manager) $6,650 $0 $0
Damien Ramirez (Mal Assist Coac) $0 $0 $0
Janin Mcgrath (Member At Large) $0 $0 $0
Greg Grant (Member At Large) $0 $0 $0
Josh Grotting (Member At Large) $0 $0 $0
Levi Webber (Member At Large) $0 $0 $0
Gina Dhom (Member At Large) $0 $0 $0
Marshall Cho (Member At Large) $0 $0 $0
Ronda Mckenzie (Women Lead. Rep) $0 $0 $0
John Beck (Osaa Liaison) $0 $0 $0
Sam Johnson (Oats Liason) $0 $0 $0
Jack Folliard (Oaoa Liaison) $0 $0 $0
Debi Hanson (Oaoa Liaison) $0 $0 $0
Marv Heater (Past Director) $0 $0 $0
Dave Johnson (Oaca Consultant) $0 $0 $0
Dave Hood (Oada Liason) $0 $0 $0
Chris Roche (Past President) $0 $0 $0
Aimee Esplin (President) $0 $0 $0
Tony Smith (Pres/Elect Secr) $0 $0 $0
Bill Masei (Vice President) $0 $0 $0
+ View more people

Document Links

990
Filed on Feb. 26, 2021

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

View Filing
XML

Fiscal Year Ending June
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$316,382
Expenses
$310,139
Net Income
$6,243
Net Assets
$95,363
Notable Sources of Revenue Percent of Total Revenue
Contributions $183,748
58.1%
Program Services $131,194
41.5%
Investment Income $26
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $1,414
0.4%
Notable Expenses Percent of Total Expenses
Executive Compensation $111,300
35.9%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $100,363
Total Liabilities $5,000
Net Assets $95,363
Compensation
Key Employees and Officers Compensation Related Other
Robert Younger (Executive Direc) $60,000 $0 $0
Chris Knudsen (Associate Dir.) $24,000 $0 $0
Melissa Chambers (Office Manager) $21,300 $0 $0
Dave Johnson (Oaca Consultant) $6,000 $0 $0
Janin Mcgrath (Member At Large) $0 $0 $0
Greg Grant (Member At Large) $0 $0 $0
Josh Grotting (Member At Large) $0 $0 $0
Levi Webber (Member At Large) $0 $0 $0
Jaime Rivera (Member At Large) $0 $0 $0
Marshall Cho (Member At Large) $0 $0 $0
Bill Masei (Assistant Coach) $0 $0 $0
Ronda Mckenzie (Women Lead. Rep) $0 $0 $0
John Beck (Osaa Liaison) $0 $0 $0
Kyle Cowan (Oada Liaison) $0 $0 $0
Jack Folliard (Oaoa Liaison) $0 $0 $0
Debi Hanson (Oaoa Liaison) $0 $0 $0
Marv Heater (Past Director) $0 $0 $0
Shawn Stanley (Past President) $0 $0 $0
Chris Roche (President) $0 $0 $0
Aimee Esplin (Pres. Elect/Sec) $0 $0 $0
Tony Smith (Vice President) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 13, 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
$315,956
Expenses
$293,705
Net Income
$22,251
Net Assets
$89,120
Notable Sources of Revenue Percent of Total Revenue
Contributions $184,491
58.4%
Program Services $131,444
41.6%
Investment Income $21
0.0%
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 $77,000
26.2%
Professional Fundraising Fees $0
Other Salaries and Wages $20,250
6.9%
Assets/Debt
Total Assets $89,120
Total Liabilities $0
Net Assets $89,120

Document Links

990

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

PDF

Fiscal Year Ending June
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$291,302
Expenses
$292,948
Net Income
-$1,646
Net Assets
$66,869
Notable Sources of Revenue Percent of Total Revenue
Contributions $177,799
61.0%
Program Services $112,482
38.6%
Investment Income $21
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $1,000
0.3%
Notable Expenses Percent of Total Expenses
Executive Compensation $69,300
23.7%
Professional Fundraising Fees $0
Other Salaries and Wages $19,200
6.6%
Assets/Debt
Total Assets $66,869
Total Liabilities $0
Net Assets $66,869

Document Links

990

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

PDF

Fiscal Year Ending June
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$293,142
Expenses
$274,265
Net Income
$18,877
Net Assets
$68,515
Notable Sources of Revenue Percent of Total Revenue
Contributions $175,712
59.9%
Program Services $117,414
40.1%
Investment Income $16
0.0%
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 $68,004
24.8%
Professional Fundraising Fees $0
Other Salaries and Wages $18,075
6.6%
Assets/Debt
Total Assets $68,515
Total Liabilities $0
Net Assets $68,515

Document Links

990

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

PDF

Fiscal Year Ending June
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$268,072
Expenses
$274,538
Net Income
-$6,466
Net Assets
$49,638
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $268,054
100.0%
Investment Income $18
0.0%
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 $68,004
24.8%
Professional Fundraising Fees $0
Other Salaries and Wages $16,500
6.0%
Assets/Debt
Total Assets $49,638
Total Liabilities $0
Net Assets $49,638

Document Links

990

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

PDF

Fiscal Year Ending June
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$328,487
Expenses
$292,407
Net Income
$36,080
Net Assets
$56,104
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $328,482
100.0%
Investment Income $5
0.0%
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 $71,683
24.5%
Professional Fundraising Fees $0
Other Salaries and Wages $14,293
4.9%
Assets/Debt
Total Assets $56,104
Total Liabilities $0
Net Assets $56,104

Document Links

990

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

PDF

Fiscal Year Ending June
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$281,392
Expenses
$278,215
Net Income
$3,177
Net Assets
$20,024
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $281,363
100.0%
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 $0
Notable Expenses Percent of Total Expenses
Executive Compensation $64,322
23.1%
Professional Fundraising Fees $0
Other Salaries and Wages $18,518
6.7%
Assets/Debt
Total Assets $20,024
Total Liabilities $0
Net Assets $20,024

Document Links

990

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

PDF

Fiscal Year Ending June
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$257,247
Expenses
$257,046
Net Income
$201
Net Assets
$24,305
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $257,247
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 $76,680
29.8%
Professional Fundraising Fees $0
Other Salaries and Wages $16,693
6.5%
Assets/Debt
Total Assets $24,305
Total Liabilities $0
Net Assets $24,305

Document Links

990

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

PDF

Fiscal Year Ending June
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$269,584
Expenses
$279,974
Net Income
-$10,390
Net Assets
$100,619
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $269,348
99.9%
Investment Income $16
0.0%
Bond Proceeds $0
Royalties $220
0.1%
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 $58,338
20.8%
Professional Fundraising Fees $0
Other Salaries and Wages $25,345
9.1%
Assets/Debt
Total Assets $100,619
Total Liabilities $0
Net Assets $100,619

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-EZ

Short form 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-EZ

Short form 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
PDF (2 of 2)

Fiscal Year Ending June
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

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.

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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.

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