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Hawaii Insurance Guaranty Association

  • Honolulu, HI
  • Tax-exempt since Jan. 1974
  • EIN: 23-7291686

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
$1.32M (2024)

Expenses
$1.61M (2024)

Total Assets
$25.2M (2024)

Total Liabilities
$1.72M (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 Dec.
2024

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,324,698
Expenses
$1,610,527
Net Income
-$285,829
Net Assets
$23,452,313
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $477,087
36.0%
Investment Income $847,610
64.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $1
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $134,400
8.3%
Professional Fundraising Fees $0
Other Salaries and Wages $164,086
10.2%
Assets/Debt
Total Assets $25,176,513
Total Liabilities $1,724,200
Net Assets $23,452,313
Compensation
Key Employees and Officers Compensation Related Other
Blake Obata (Executive Di) $134,400 $0 $8,689
Robert Libby (Chairperson) $0 $0 $0
Michael Onofrietti (Vice Chairpe) $0 $0 $0
Jon Hedegard (Sec/Treas) $0 $0 $0
Kia Kamauu (Director) $0 $0 $0
Shannyn Kott (Director) $0 $0 $0
Mike Mitsuka (Director) $0 $0 $0
Christopher Matt (Director) $0 $0 $0
Joe Thesing (Director) $0 $0 $0
Dean Yasui (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on March 14, 2025

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

View Filing
XML

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$9,361,098
Expenses
$1,696,194
Net Income
$7,664,904
Net Assets
$23,495,421
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $8,580,664
91.7%
Investment Income $780,431
8.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $3
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $134,400
7.9%
Professional Fundraising Fees $0
Other Salaries and Wages $163,878
9.7%
Assets/Debt
Total Assets $25,854,621
Total Liabilities $2,359,200
Net Assets $23,495,421
Compensation
Key Employees and Officers Compensation Related Other
Blake Obata (Executive Di) $134,400 $0 $19,854
Jeffrey Grimmer (Chairperson) $0 $0 $0
Michael Onofrietti (Vice Chairpe) $0 $0 $0
Jon Hedegard (Sec/Treas) $0 $0 $0
Janine Graff (Director) $0 $0 $0
Shannyn Kott (Director) $0 $0 $0
Mike Mitsuka (Director) $0 $0 $0
Kim Silva (Director) $0 $0 $0
Joe Thesing (Director) $0 $0 $0
Dean Yasui (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on March 19, 2024

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

View Filing
PDF XML

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$446,675
Expenses
$1,858,194
Net Income
-$1,411,519
Net Assets
$15,579,884
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $403,660
90.4%
Investment Income $42,263
9.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $752
0.2%
Notable Expenses Percent of Total Expenses
Executive Compensation $132,780
7.1%
Professional Fundraising Fees $0
Other Salaries and Wages $159,908
8.6%
Assets/Debt
Total Assets $15,579,884
Total Liabilities $0
Net Assets $15,579,884
Compensation
Key Employees and Officers Compensation Related Other
Blake Obata (Executive Di) $132,780 $0 $24,787
Jeffrey Grimmer (Chairperson) $0 $0 $0
Michael Onofrietti (Vice Chairpe) $0 $0 $0
Jon Hedegard (Sec/Treas) $0 $0 $0
Janine Graff (Director) $0 $0 $0
Shannyn Kott (Director) $0 $0 $0
Mike Mitsuka (Director) $0 $0 $0
Kim Silva (Director) $0 $0 $0
Joe Thesing (Director) $0 $0 $0
Dean Yasui (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on March 13, 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
$805,955
Expenses
$1,446,690
Net Income
-$640,735
Net Assets
$16,991,403
Notable Sources of Revenue Percent of Total Revenue
Contributions $55,585
6.9%
Program Services $738,362
91.6%
Investment Income $12,007
1.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $1
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $127,920
8.8%
Professional Fundraising Fees $0
Other Salaries and Wages $153,738
10.6%
Assets/Debt
Total Assets $16,991,403
Total Liabilities $0
Net Assets $16,991,403
Compensation
Key Employees and Officers Compensation Related Other
Blake Obata (Executive Di) $127,920 $0 $23,899
Jeffrey Grimmer (Chairperson) $0 $0 $0
Michael Onofrietti (Vice Chairpe) $0 $0 $0
Jon Hedegard (Sec/Treas) $0 $0 $0
Dean Yasui (Director) $0 $0 $0
Janine Graff (Director) $0 $0 $0
Lloyd Chaffin (Director) $0 $0 $0
Mike Mitsuka (Director) $0 $0 $0
Joe Thesing (Director) $0 $0 $0
Kim Silva (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on March 9, 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
$254,738
Expenses
$1,427,651
Net Income
-$1,172,913
Net Assets
$17,632,138
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $204,367
80.2%
Investment Income $50,369
19.8%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $2
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $143,020
10.0%
Professional Fundraising Fees $0
Other Salaries and Wages $146,459
10.3%
Assets/Debt
Total Assets $17,687,723
Total Liabilities $55,585
Net Assets $17,632,138
Compensation
Key Employees and Officers Compensation Related Other
Blake Obata (Executive Di) $143,020 $0 $23,361
Lloyd Chaffin (Director) $0 $0 $0
Janine Graff (Director) $0 $0 $0
Jon Hedegard (Sec/Treas) $0 $0 $0
Mike Mitsuka (Director) $0 $0 $0
Michael Onofrietti (Vice Chairpe) $0 $0 $0
Kim Silva (Director) $0 $0 $0
Joe Thesing (Director) $0 $0 $0
Marie Weite (Chairperson) $0 $0 $0
Dean Yasui (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on April 1, 2021

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

View Filing
XML

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,957,924
Expenses
$1,479,578
Net Income
$1,478,346
Net Assets
$18,805,051
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $2,767,900
93.6%
Investment Income $190,022
6.4%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $2
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $138,920
9.4%
Professional Fundraising Fees $0
Other Salaries and Wages $141,166
9.5%
Assets/Debt
Total Assets $18,805,051
Total Liabilities $0
Net Assets $18,805,051
Compensation
Key Employees and Officers Compensation Related Other
Blake Obata (Executive Di) $138,920 $0 $32,938
Cecil Autry (Director) $0 $0 $0
Richmond Bal (Secretary/Tr) $0 $0 $0
Lloyd Chaffin (Director) $0 $0 $0
Jon Hedegard (Director) $0 $0 $0
Mike Mitsuka (Director) $0 $0 $0
Michael Onofrietti (Vice Chairma) $0 $0 $0
Kim Silva (Director) $0 $0 $0
Joe Thesing (Director) $0 $0 $0
Marie Weite (Chairman) $0 $0 $0
+ View more people

Document Links

990
Filed on March 20, 2020

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

View Filing
PDF XML

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,219,305
Expenses
$1,804,110
Net Income
$1,415,195
Net Assets
$17,326,705
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $3,172,562
98.5%
Investment Income $46,732
1.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $11
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $135,010
7.5%
Professional Fundraising Fees $0
Other Salaries and Wages $133,854
7.4%
Assets/Debt
Total Assets $17,326,705
Total Liabilities $0
Net Assets $17,326,705
Compensation
Key Employees and Officers Compensation Related Other
Blake Obata (Executive Di) $131,010 $0 $26,366
Isaac Kosasa (Chairman) $0 $0 $0
Michael Onofrietti (Vice Chairma) $0 $0 $0
Kim Silva (Director(sin) $0 $0 $0
Lloyd Chaffin (Director) $0 $0 $0
Teuila Blythe (Director(thr) $0 $0 $0
Mike Mitsuka (Director(sin) $0 $0 $0
Jon Hedegard (Director) $0 $0 $0
Wayne Nakamura (Director(thr) $0 $0 $0
Richmond Bal (Se./Tre) $0 $0 $0
Bo Gilbert (Director(thr) $0 $0 $0
Cecil Autry (Director(sin) $0 $0 $0
Joe Thesing (Director(sin) $0 $0 $0
+ View more people

Document Links

990
Filed on March 22, 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
$8,954,040
Expenses
$2,024,859
Net Income
$6,929,181
Net Assets
$15,911,510
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $8,928,201
99.7%
Investment Income $17,077
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $8,762
0.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $127,920
6.3%
Professional Fundraising Fees $0
Other Salaries and Wages $130,103
6.4%
Assets/Debt
Total Assets $15,911,510
Total Liabilities $0
Net Assets $15,911,510
Compensation
Key Employees and Officers Compensation Related Other
Blake Obata (Executive Di) $127,920 $0 $28,502
Isaac Kosasa (Chairman) $0 $0 $0
Michael Onofrietti (Vice Chairma) $0 $0 $0
Shannon Kelly (Sec./Tre.(Th) $0 $0 $0
Lloyd Chaffin (Director) $0 $0 $0
Teuila Blythe (Director) $0 $0 $0
Ellen Poole (Director (Th) $0 $0 $0
Jon Hedegard (Director) $0 $0 $0
Wayne Nakamura (Director) $0 $0 $0
Richmond Bal (Se./Tre.(Sin) $0 $0 $0
Bo Gilbert (Director(sin) $0 $0 $0
+ View more people

Document Links

990
Filed on March 26, 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
$799,392
Expenses
$2,287,985
Net Income
-$1,488,593
Net Assets
$8,982,331
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $786,685
98.4%
Investment Income $12,702
1.6%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $5
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $127,780
5.6%
Professional Fundraising Fees $0
Other Salaries and Wages $120,549
5.3%
Assets/Debt
Total Assets $8,982,331
Total Liabilities $0
Net Assets $8,982,331
Compensation
Key Employees and Officers Compensation Related Other
Blake Obata (Executive Di) $127,780 $0 $27,907
Isaac Kosasa (Chairman) $0 $0 $0
Michael Onofrietti (Vice Chairma) $0 $0 $0
Shannon Kelly (Secretary/Tr) $0 $0 $0
Kathleen G Bissell (Director) $0 $0 $0
Lloyd Chaffin (Director) $0 $0 $0
Teuila Blythe (Director) $0 $0 $0
Ellen Poole (Director) $0 $0 $0
Jon Hedegard (Director) $0 $0 $0
Wayne Nakamura (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on May 12, 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
$2,930,805
Expenses
$3,510,560
Net Income
-$579,755
Net Assets
$10,470,924
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $2,916,052
99.5%
Investment Income $14,739
0.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $14
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $124,070
3.5%
Professional Fundraising Fees $0
Other Salaries and Wages $165,721
4.7%
Assets/Debt
Total Assets $10,470,924
Total Liabilities $0
Net Assets $10,470,924
Compensation
Key Employees and Officers Compensation Related Other
Blake Obata (Executive Di) $124,070 $0 $23,327
Isaac Kosasa (Chairman) $0 $0 $0
Michael Onofrietti (Vice Chairma) $0 $0 $0
Shannon Kelly (Secretary/Tr) $0 $0 $0
Kathleen G Bissell (Director) $0 $0 $0
Lloyd Chaffin (Director) $0 $0 $0
Teuila Blythe (Director) $0 $0 $0
Ellen Poole (Director) $0 $0 $0
Jon Hedegard (Director) $0 $0 $0
Wayne Nakamura (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on June 1, 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
$1,082,048
Expenses
$2,601,355
Net Income
-$1,519,307
Net Assets
$11,050,679
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,066,372
98.6%
Investment Income $15,676
1.4%
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 $120,260
4.6%
Professional Fundraising Fees $0
Other Salaries and Wages $161,106
6.2%
Assets/Debt
Total Assets $11,050,679
Total Liabilities $0
Net Assets $11,050,679

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
$550,308
Expenses
$2,647,571
Net Income
-$2,097,263
Net Assets
$12,569,986
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $533,246
96.9%
Investment Income $17,062
3.1%
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 $114,175
4.3%
Professional Fundraising Fees $0
Other Salaries and Wages $149,280
5.6%
Assets/Debt
Total Assets $12,569,986
Total Liabilities $0
Net Assets $12,569,986

Document Links

990

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

PDF

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$936,970
Expenses
$1,829,625
Net Income
-$892,655
Net Assets
$14,667,248
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $916,751
97.8%
Investment Income $20,219
2.2%
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 $117,200
6.4%
Professional Fundraising Fees $0
Other Salaries and Wages $135,752
7.4%
Assets/Debt
Total Assets $14,667,248
Total Liabilities $0
Net Assets $14,667,248

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
$2,106,808
Expenses
$1,921,288
Net Income
$185,520
Net Assets
$15,559,904
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $2,080,363
98.7%
Investment Income $26,445
1.3%
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 $115,000
6.0%
Professional Fundraising Fees $0
Other Salaries and Wages $134,475
7.0%
Assets/Debt
Total Assets $15,559,904
Total Liabilities $0
Net Assets $15,559,904

Document Links

990

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

PDF

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

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

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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