Skip to content
ProPublica Donate
ProPublica Donate

International Longshoremans Assoc Local 1964 Health & Insurance Fund

1964
  • Ridgefield Pk, NJ
  • Tax-exempt since Dec. 1972
  • EIN: 23-7248562

Organization summary

Type of Nonprofit

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

Donations to this organization are not tax deductible.

Details

According to its July 2023 tax filing, this nonprofit:

Reported conflict of interest transactions
Organizations must report loans, grants or business transactions with interested parties, which may include key employees and officers, their family members and any businesses in which they hold a controlling interest. These transactions must be reported on Schedule L.

Summary charts: organization finances over time

Revenue
$8.7M (2023)

Expenses
$5.41M (2023)

Total Assets
$32.9M (2023)

Total Liabilities
$146k (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 July
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$8,700,193
Expenses
$5,410,580
Net Income
$3,289,613
Net Assets
$32,724,494
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $5,616,205
64.6%
Investment Income $921,143
10.6%
Bond Proceeds $0
Royalties $0
Rental Property Income $36,701
0.4%
Net Fundraising $0
Sales of Assets $2,126,144
24.4%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $113,059
2.1%
Professional Fundraising Fees $0
Other Salaries and Wages $769,416
14.2%
Assets/Debt
Total Assets $32,870,047
Total Liabilities $145,553
Net Assets $32,724,494
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Lorraine Levy (Office Manager) $113,074 $40,044 $33,669
Hilda Sanchez (Bookkeeper) $108,366 $19,207 $32,880
Richard Gallo (Asst Fund Administrator) $84,795 $115,827 $36,036
Adam Harris (Fund Administrator) $79,992 $159,497 $35,654
David Harris (Asst Fund Administrator) $75,815 $151,857 $35,399
Evelyn De Jesus (Fund Employee) $63,720 $79,472 $33,881
Arnold Harris (Union Trustee) $18,000 $0 $0
Brian Wallach (Employer Trustee) $0 $0 $0
+ View more people

Document Links

990
Filed on May 7, 2024

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

View Filing
XML

Fiscal Year Ending July
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$7,578,164
Expenses
$5,511,616
Net Income
$2,066,548
Net Assets
$31,639,526
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $6,108,854
80.6%
Investment Income $821,549
10.8%
Bond Proceeds $0
Royalties $0
Rental Property Income $37,237
0.5%
Net Fundraising $0
Sales of Assets $610,524
8.1%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $110,564
2.0%
Professional Fundraising Fees $0
Other Salaries and Wages $796,734
14.5%
Assets/Debt
Total Assets $31,998,057
Total Liabilities $358,531
Net Assets $31,639,526
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Lorraine Levy (Office Manager) $119,084 $45,868 $39,767
Hilda Sanchez (Bookkeeper) $114,959 $18,432 $34,825
Adam Harris (Fund Administrator) $77,899 $148,088 $34,781
David Harris (Asst Fund Administrator) $77,853 $155,939 $34,314
Richard Gallo (Asst Fund Administrator) $71,574 $101,748 $34,155
Evelyn De Jesus (Fund Employee) $62,764 $78,278 $34,903
Arnold Harris (Union Trustee) $18,000 $0 $0
Brian Wallach (Employer Trustee) $0 $0 $0
+ View more people

Document Links

990
Filed on May 4, 2023

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

View Filing
XML

Fiscal Year Ending July
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$8,063,211
Expenses
$6,347,899
Net Income
$1,715,312
Net Assets
$33,189,961
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $6,979,298
86.6%
Investment Income $778,381
9.7%
Bond Proceeds $0
Royalties $0
Rental Property Income $26,857
0.3%
Net Fundraising $0
Sales of Assets $252,156
3.1%
Net Inventory Sales $0
Other Revenue $26,519
0.3%
Notable Expenses Percent of Total Expenses
Executive Compensation $137,522
2.2%
Professional Fundraising Fees $0
Other Salaries and Wages $754,229
11.9%
Assets/Debt
Total Assets $33,379,322
Total Liabilities $189,361
Net Assets $33,189,961
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Lorraine Levy (Office Manager) $122,900 $42,510 $37,491
Hilda Sanchez (Bookkeeper) $106,600 $16,923 $33,178
Evan Greenberg (Fund Administrator) $101,001 $151,502 $46,303
David Harris (Asst Fund Administrator) $78,306 $156,846 $44,488
Richard Gallo (Asst Fund Administrator) $65,841 $102,981 $37,823
Evelyn De Jesus (Fund Employee) $65,090 $81,142 $35,438
Adam Harris (Associate Administrator) $40,294 $80,708 $33,090
Arnold Harris (Union Trustee) $18,000 $0 $0
Brian Wallach (Employer Trustee) $0 $0 $0
+ View more people

Document Links

990
Filed on May 11, 2022

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

View Filing
XML

Fiscal Year Ending July
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$7,251,707
Expenses
$5,296,836
Net Income
$1,954,871
Net Assets
$28,947,396
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $6,619,406
91.3%
Investment Income $791,834
10.9%
Bond Proceeds $0
Royalties $0
Rental Property Income $26,857
0.4%
Net Fundraising $0
Sales of Assets -$196,095
Net Inventory Sales $0
Other Revenue $9,705
0.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $107,266
2.0%
Professional Fundraising Fees $0
Other Salaries and Wages $703,970
13.3%
Assets/Debt
Total Assets $29,063,828
Total Liabilities $116,432
Net Assets $28,947,396
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Lorraine Levy (Office Manager) $113,494 $39,257 $37,178
Hilda Sanchez (Bookkeeper) $103,170 $16,378 $33,731
David Harris (Asst Fund Administrator) $78,351 $156,936 $45,454
Evan Greenberg (Fund Administrator) $76,370 $114,555 $41,093
Evelyn De Jesus (Fund Employee) $62,213 $77,590 $35,758
Richard Gallo (Asst Fund Administrator) $60,149 $94,078 $37,316
Arnold Harris (Independent Trustee) $13,500 $0 $0
Brian Wallach (Employer Trustee) $0 $0 $0
Glenn Blicht (Union Trustee (P)) $0 $229,391 $30,091
+ View more people

Document Links

990
Filed on May 11, 2021

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

View Filing
XML

Fiscal Year Ending July
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$7,316,423
Expenses
$5,274,838
Net Income
$2,041,585
Net Assets
$25,813,709
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $6,526,987
89.2%
Investment Income $754,639
10.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $26,505
0.4%
Net Fundraising $0
Sales of Assets -$563
Net Inventory Sales $0
Other Revenue $8,855
0.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $82,608
1.6%
Professional Fundraising Fees $0
Other Salaries and Wages $675,294
12.8%
Assets/Debt
Total Assets $25,901,473
Total Liabilities $87,764
Net Assets $25,813,709
Compensation
Key Employees and Officers Compensation Related Other
Lorraine Levy (Office Manager) $105,921 $33,663 $34,393
Hilda Sanchez (Bookkeeper) $92,424 $11,578 $28,770
David Harris (Asst Fund Administrator) $80,171 $144,849 $37,901
Evan Greenberg (Fund Administrator) $67,236 $98,274 $36,518
Evelyn De Jesus (Fund Employee) $57,218 $69,801 $31,100
Richard Gallo (Asst Fund Administrator) $54,246 $82,651 $32,308
Brian Wallach (Employer Trustee) $0 $0 $0
Glenn Blicht (Union Trustee) $0 $272,246 $46,032
+ View more people

Document Links

990
Filed on May 13, 2020

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

View Filing
PDF XML

Fiscal Year Ending July
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$6,338,670
Expenses
$5,185,528
Net Income
$1,153,142
Net Assets
$23,143,582
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $5,680,543
89.6%
Investment Income $614,627
9.7%
Bond Proceeds $0
Royalties $0
Rental Property Income $26,387
0.4%
Net Fundraising $0
Sales of Assets $17,113
0.3%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $81,470
1.6%
Professional Fundraising Fees $0
Other Salaries and Wages $641,002
12.4%
Assets/Debt
Total Assets $23,225,685
Total Liabilities $82,103
Net Assets $23,143,582
Compensation
Key Employees and Officers Compensation Related Other
Thomas Caula (Asst Fund Admin (P)) $512,362 $0 $22,757
Lorraine Levy (Office Manager) $105,313 $34,058 $36,044
David Harris (Business Agent) $82,288 $92,355 $39,575
Evan Greenberg (Fund Administrator) $66,204 $101,994 $38,165
Evelyn De Jesus (Business Agent) $57,218 $70,972 $32,759
Richard Gallo (Business Agent/Recording Secretary) $54,417 $79,514 $33,959
Brian Wallach (Employer Trustee) $0 $0 $0
Glenn Blicht (Union Trustee) $0 $264,667 $47,033
+ View more people

Document Links

990
Filed on May 13, 2019

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

View Filing
PDF XML

Fiscal Year Ending July
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$6,946,228
Expenses
$5,405,723
Net Income
$1,540,505
Net Assets
$21,599,145
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $6,265,725
90.2%
Investment Income $529,203
7.6%
Bond Proceeds $0
Royalties $0
Rental Property Income $26,387
0.4%
Net Fundraising $0
Sales of Assets $109,085
1.6%
Net Inventory Sales $0
Other Revenue $15,828
0.2%
Notable Expenses Percent of Total Expenses
Executive Compensation $78,221
1.4%
Professional Fundraising Fees $0
Other Salaries and Wages $772,566
14.3%
Assets/Debt
Total Assets $21,661,888
Total Liabilities $62,743
Net Assets $21,599,145
Compensation
Key Employees and Officers Compensation Related Other
Tom Caula (Asst Fund Admin. (P)) $174,391 $265,781 $56,530
Lorraine Levy (Office Manager) $95,323 $28,036 $28,571
Hilda Sanchez (Bookkeeper) $94,193 $14,953 $28,486
Evan Greenberg (Fund Administrator) $67,835 $101,782 $25,966
David Harris (Business Agent) $59,711 $56,661 $22,109
Evelyn De Jesus (Business Agent) $49,775 $62,078 $17,109
Brian Wallach (Employer Trustee) $0 $0 $0
Glenn Blicht (Union Trustee) $0 $271,929 $47,677
+ View more people

Document Links

990
Filed on April 9, 2018

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

View Filing
PDF XML

Fiscal Year Ending July
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$6,729,225
Expenses
$4,979,113
Net Income
$1,750,112
Net Assets
$19,769,725
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $6,375,623
94.7%
Investment Income $490,468
7.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $33,512
0.5%
Net Fundraising $0
Sales of Assets -$170,858
Net Inventory Sales $0
Other Revenue $480
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $89,151
1.8%
Professional Fundraising Fees $0
Other Salaries and Wages $613,895
12.3%
Assets/Debt
Total Assets $19,983,073
Total Liabilities $213,348
Net Assets $19,769,725
Compensation
Key Employees and Officers Compensation Related Other
Lorraine Levy (Office Manager) $92,798 $30,172 $32,425
Tom Caula (Asst Fund Administrator) $87,494 $175,617 $46,526
Evan Greenberg (Fund Administrator) $73,808 $107,521 $38,356
David Harris (Business Agent) $35,322 $68,341 $29,221
Joyce Nicastro (Bookkeeper) $34,392 $81,353 $28,404
Brian Wallach (Employer Trustee) $0 $0 $0
Glenn Blicht (Union Trustee) $0 $261,157 $46,348
+ View more people

Document Links

990
Filed on April 24, 2017

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

View Filing
PDF XML

Fiscal Year Ending July
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$6,023,614
Expenses
$4,793,430
Net Income
$1,230,184
Net Assets
$17,788,888
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $5,258,685
87.3%
Investment Income $564,562
9.4%
Bond Proceeds $0
Royalties $0
Rental Property Income $23,559
0.4%
Net Fundraising $0
Sales of Assets $176,808
2.9%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $223,506
4.7%
Professional Fundraising Fees $0
Other Salaries and Wages $467,221
9.7%
Assets/Debt
Total Assets $18,008,677
Total Liabilities $219,789
Net Assets $17,788,888
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Lorraine Levy (Office Manager) $98,727 $21,672 $31,219
Tom Caula (Asst Fund Administrator) $96,971 $151,673 $45,670
Evan Greenberg (Fund Administrator) $74,094 $90,559 $37,298
Joyce Nicastro (Bookkeeper) $42,434 $72,253 $30,750
Glenn Blicht (Union Trustee) $9,065 $172,247 $43,262
Robert Levy (Union Trustee (P)) $0 $251,594 $30,404
Brian Wallach (Employer Trustee) $0 $0 $0
+ View more people

Document Links

990
Filed on April 26, 2016

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

View Filing
PDF XML

Fiscal Year Ending July
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$5,775,136
Expenses
$4,759,593
Net Income
$1,015,543
Net Assets
$16,739,437
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $4,652,165
80.6%
Investment Income $513,327
8.9%
Bond Proceeds $0
Royalties $0
Rental Property Income $14,324
0.2%
Net Fundraising $0
Sales of Assets $595,320
10.3%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $300,585
6.3%
Professional Fundraising Fees $0
Other Salaries and Wages $415,960
8.7%
Assets/Debt
Total Assets $16,947,368
Total Liabilities $207,931
Net Assets $16,739,437
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Tom Caula (Asst Fund Administrator) $107,145 $112,347 $28,106
Lorraine Levy (Office Manager) $101,402 $12,340 $27,534
Glenn Blicht (Asst Fund Administrator) $57,257 $115,906 $23,901
Joyce Nicastro (Bookkeeper) $39,574 $65,907 $24,964
Robert Levy (Union Trustee) $0 $235,066 $28,678
Brian Wallach (Employer Trustee) $0 $0 $0
+ View more people

Document Links

990
Filed on May 13, 2015

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

View Filing
PDF XML

Fiscal Year Ending July
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$5,033,542
Expenses
$4,507,454
Net Income
$526,088
Net Assets
$15,448,643
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $4,417,928
87.8%
Investment Income $488,499
9.7%
Bond Proceeds $0
Royalties $0
Rental Property Income $20,114
0.4%
Net Fundraising $0
Sales of Assets $97,299
1.9%
Net Inventory Sales $0
Other Revenue $9,702
0.2%
Notable Expenses Percent of Total Expenses
Executive Compensation $268,698
6.0%
Professional Fundraising Fees $0
Other Salaries and Wages $423,155
9.4%
Assets/Debt
Total Assets $15,588,048
Total Liabilities $139,405
Net Assets $15,448,643

Document Links

990
Filed on June 6, 2014

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

View Filing
PDF XML

Fiscal Year Ending July
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$4,882,245
Expenses
$3,913,011
Net Income
$969,234
Net Assets
$14,085,602
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $4,177,166
85.6%
Investment Income $500,787
10.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $20,833
0.4%
Net Fundraising $0
Sales of Assets $182,720
3.7%
Net Inventory Sales $0
Other Revenue $739
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $95,380
2.4%
Professional Fundraising Fees $0
Other Salaries and Wages $552,217
14.1%
Assets/Debt
Total Assets $14,703,401
Total Liabilities $617,799
Net Assets $14,085,602

Document Links

990

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

PDF

Fiscal Year Ending July
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$5,243,816
Expenses
$4,262,629
Net Income
$981,187
Net Assets
$13,182,847
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $3,806,001
72.6%
Investment Income $522,580
10.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $19,154
0.4%
Net Fundraising $0
Sales of Assets $895,351
17.1%
Net Inventory Sales $0
Other Revenue $730
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $440,438
10.3%
Assets/Debt
Total Assets $13,634,963
Total Liabilities $452,116
Net Assets $13,182,847

Document Links

990

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

PDF

Fiscal Year Ending July
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 July
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 July
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 July
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 July
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 July
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 July
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