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Fraternal Order Of Eagles

1732 Aerie
  • Freeport, PA
  • Tax-exempt since Aug. 1991
  • EIN: 25-0489745

Organization summary

Type of Nonprofit

Designated as a Fraternal beneficiary societies and associations, which provide payment of life, sickness, accident or other benefits to members.

Donations to this organization are not tax deductible.

Summary charts: organization finances over time

Revenue
$108k (2024)

Expenses
$113k (2024)

Total Assets
$46k (2024)

Total Liabilities
$2.41k (2024)

Source: Form 990 tax filings from 2012 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 May
2024

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$107,503
Expenses
$112,959
Net Income
-$5,456
Net Assets
$43,597
Notable Sources of Revenue Percent of Total Revenue
Contributions $16,561
15.4%
Program Services $0
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $57,869
53.8%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $15,946
14.1%
Professional Fundraising Fees $0
Other Salaries and Wages $33,150
29.3%
Assets/Debt
Total Assets $46,006
Total Liabilities $2,409
Net Assets $43,597
Compensation
Key Employees and Officers Compensation Related Other
Amanda Mc Bride (Vice President) $15,946 $0 $0
Timothy Keener (President) $0 $0 $0
Sue Lowers (Secretary) $0 $0 $0
Denise Westendorf (Treasurer) $0 $0 $0
Edwin Spangler Jr (Conductor) $0 $0 $0
Dennis Mitchell (Guard) $0 $0 $0
John Clark (Guard) $0 $0 $0
Elizabeth Elder (Chaplain) $0 $0 $0
Timothy Mc Bride (Trustee) $0 $0 $0
Jim Weibel (Trustee) $0 $0 $0
Robert Kosecki (Trustee) $0 $0 $0
John Lowers (Past President) $0 $0 $0
+ View more people

Document Links

990
Filed on Feb. 13, 2025

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

View Filing
XML

Fiscal Year Ending May
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$112,718
Expenses
$121,949
Net Income
-$9,231
Net Assets
$49,053
Notable Sources of Revenue Percent of Total Revenue
Contributions $16,291
14.5%
Program Services $0
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $61,301
54.4%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $15,943
13.1%
Professional Fundraising Fees $0
Other Salaries and Wages $32,241
26.4%
Assets/Debt
Total Assets $51,035
Total Liabilities $1,982
Net Assets $49,053
Compensation
Key Employees and Officers Compensation Related Other
Amanda Mc Bride (President) $15,943 $0 $0
Timothy Keener (Vice President) $0 $0 $0
Sue Lowers (Secretary) $0 $0 $0
Denise Westendorf (Treasurer) $0 $0 $0
Edwin Spangler Jr (Conductor) $0 $0 $0
Dennis Mitchell (Guard) $0 $0 $0
John Clark (Guard) $0 $0 $0
Elizabeth Elder (Chaplain) $0 $0 $0
Timothy Mc Bride (Trustee) $0 $0 $0
Jim Weibel (Trustee) $0 $0 $0
Robert Kosecki (Trustee) $0 $0 $0
John Lowers (Past President) $0 $0 $0
+ View more people

Document Links

990
Filed on March 8, 2024

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

View Filing
XML

Fiscal Year Ending May
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$87,800
Expenses
$109,964
Net Income
-$22,164
Net Assets
$58,284
Notable Sources of Revenue Percent of Total Revenue
Contributions $12,217
13.9%
Program Services $0
Investment Income $39
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $46,033
52.4%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $16,242
14.8%
Professional Fundraising Fees $0
Other Salaries and Wages $20,148
18.3%
Assets/Debt
Total Assets $60,208
Total Liabilities $1,924
Net Assets $58,284
Compensation
Key Employees and Officers Compensation Related Other
Amanda Mc Bride (President) $15,872 $0 $0
Timothy Keener (Vice President) $0 $0 $0
Sue Lowers (Secretary) $0 $0 $0
Denise Westendorf (Treasurer) $0 $0 $0
Brady Ruffner (Conductor) $0 $0 $0
Dennis Mitchell (Guard) $0 $0 $0
John Clark (Guard) $0 $0 $0
Elizabeth Elder (Chaplain) $0 $0 $0
Timothy Mc Bride (Trustee) $0 $0 $0
Jim Weibel (Trustee) $0 $0 $0
Robert Kosecki (Trustee) $0 $0 $0
John Lowers (Past President) $0 $0 $0
+ View more people

Document Links

990
Filed on March 1, 2023

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

View Filing
XML

Fiscal Year Ending May
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$100,522
Expenses
$85,852
Net Income
$14,670
Net Assets
$80,448
Notable Sources of Revenue Percent of Total Revenue
Contributions $24,984
24.9%
Program Services $0
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $31,982
31.8%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $960
1.1%
Professional Fundraising Fees $0
Other Salaries and Wages $21,230
24.7%
Assets/Debt
Total Assets $81,602
Total Liabilities $1,154
Net Assets $80,448
Compensation
Key Employees and Officers Compensation Related Other
Amanda Mc Bride (President) $10,326 $0 $0
Timothy Keener (Vice President) $0 $0 $0
Sue Lowers (Secretary) $0 $0 $0
Denise Westendorf (Treasurer) $0 $0 $0
Brady Ruffner (Conductor) $0 $0 $0
Dennis Mitchell (Guard) $0 $0 $0
John Clark (Guard) $0 $0 $0
Elizabeth Elder (Chaplain) $0 $0 $0
Timothy Mc Bride (Trustee) $0 $0 $0
Jim Weibel (Trustee) $0 $0 $0
Robert Kosecki (Trustee) $0 $0 $0
Robert Mcaninch (Trustee) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 22, 2021

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

View Filing
XML

Fiscal Year Ending May
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$94,990
Expenses
$107,556
Net Income
-$12,566
Net Assets
$65,778
Notable Sources of Revenue Percent of Total Revenue
Contributions $10,340
10.9%
Program Services $0
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $51,522
54.2%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $65,796
Total Liabilities $18
Net Assets $65,778
Compensation
Key Employees and Officers Compensation Related Other
Amanda Mc Bride (President) $13,312 $0 $0
Timothy Keener (Vice President) $0 $0 $0
Sue Lowers (Secretary) $0 $0 $0
Denise Westendorf (Treasurer) $0 $0 $0
Brady Ruffner (Conductor) $0 $0 $0
Dennis Mitchell (Guard) $0 $0 $0
John Clark (Guard) $0 $0 $0
Elizabeth Elder (Chaplain) $0 $0 $0
Timothy Mc Bride (Trustee) $0 $0 $0
Jim Weibel (Trustee) $0 $0 $0
Robert Kosecki (Trustee) $0 $0 $0
+ View more people

Document Links

990
Filed on Dec. 18, 2020

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

View Filing
XML

Fiscal Year Ending May
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$134,996
Expenses
$143,217
Net Income
-$8,221
Net Assets
$78,343
Notable Sources of Revenue Percent of Total Revenue
Contributions $11,285
8.4%
Program Services $0
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $72,383
53.6%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $3,773
2.6%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $80,133
Total Liabilities $1,790
Net Assets $78,343
Compensation
Key Employees and Officers Compensation Related Other
Amanda Mc Bride (Vice President) $12,270 $0 $100
Sue Lowers (Secretary) $3,033 $0 $0
Donald Beck (President) $0 $0 $100
Denise Westendorf (Treasurer) $0 $0 $180
Brady Ruffner (Conductor) $0 $0 $0
Timothy Keener (Guard) $0 $0 $0
John Clark (Guard) $0 $0 $0
Elizabeth Elder (Chaplain) $0 $0 $0
Timothy Mc Bride (Trustee) $0 $0 $120
Jim Weibel (Trustee) $0 $0 $120
Robert Kosecki (Trustee) $0 $0 $120
John Lowers (Past President) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 12, 2019

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

View Filing
PDF XML

Fiscal Year Ending May
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$154,187
Expenses
$144,384
Net Income
$9,803
Net Assets
$86,564
Notable Sources of Revenue Percent of Total Revenue
Contributions $12,985
8.4%
Program Services $0
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $91,365
59.3%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $1,575
1.1%
Professional Fundraising Fees $0
Other Salaries and Wages $42,984
29.8%
Assets/Debt
Total Assets $87,847
Total Liabilities $1,283
Net Assets $86,564
Compensation
Key Employees and Officers Compensation Related Other
Sue Lowers (Secretary) $1,180 $0 $0
Donald Beck (President) $0 $0 $50
Patrick Donahue (Vice President) $0 $0 $25
Denise Westendorf (Treasurer) $0 $0 $90
Brady Ruffner (Conductor) $0 $0 $0
Blair Mills (Guard) $0 $0 $0
Amanda King (Guard) $0 $0 $50
Jeff Lowers (Chaplain) $0 $0 $0
Timothy Mcbride (Trustee) $0 $0 $60
Jim Weibel (Trustee) $0 $0 $60
Robert Kosecki (Trustee) $0 $0 $60
John Lowers (Past President) $0 $0 $0
+ View more people

Document Links

990
Filed on Feb. 12, 2019

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

View Filing
PDF XML

Fiscal Year Ending May
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$141,982
Expenses
$134,366
Net Income
$7,616
Net Assets
$76,761
Notable Sources of Revenue Percent of Total Revenue
Contributions $11,430
8.1%
Program Services $0
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $90,889
64.0%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $45,733
34.0%
Assets/Debt
Total Assets $77,945
Total Liabilities $1,184
Net Assets $76,761
Compensation
Key Employees and Officers Compensation Related Other
Donald Beck (President) $0 $0 $0
Patrick Donahue (Vice President) $0 $0 $0
Sue Lowers (Secretary) $0 $0 $0
Denise Westendorf (Treasurer) $0 $0 $0
Brady Ruffner (Conductor) $0 $0 $0
Blair Mills (Guard) $0 $0 $0
Amanda King (Guard) $0 $0 $0
Jeff Lowers (Chaplain) $0 $0 $0
Timothy Mcbride (Trustee) $0 $0 $0
Jim Weibel (Trustee) $0 $0 $0
Robert Kosecki (Trustee) $0 $0 $0
John Lowers (Past President) $0 $0 $0
+ View more people

Document Links

990
Filed on Jan. 10, 2018

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

View Filing
XML

Fiscal Year Ending May
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$125,540
Expenses
$125,639
Net Income
-$99
Net Assets
$69,145
Notable Sources of Revenue Percent of Total Revenue
Contributions $18,620
14.8%
Program Services $0
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $16,247
12.9%
Sales of Assets $0
Net Inventory Sales $90,673
72.2%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $53,328
42.4%
Assets/Debt
Total Assets $70,632
Total Liabilities $1,487
Net Assets $69,145
Compensation
Key Employees and Officers Compensation Related Other
John Lowers (President) $0 $0 $0
John Westendorf (Vice President) $0 $0 $0
Sue Lowers (Secretary) $0 $0 $0
Denise Westendorf (Treasurer) $0 $0 $0
Brady Ruffner (Conductor) $0 $0 $0
Tim Mcbride (Guard) $0 $0 $0
Donald Beck (Guard) $0 $0 $0
Jeff Lowers (Chaplain) $0 $0 $0
Drew Westendorf (Trustee) $0 $0 $0
Jim Weibel (Trustee) $0 $0 $0
Robert Kosecki (Trustee) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 10, 2016

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

View Filing
PDF XML

Fiscal Year Ending May
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$116,507
Expenses
$131,635
Net Income
-$15,128
Net Assets
$69,244
Notable Sources of Revenue Percent of Total Revenue
Contributions $15,139
13.0%
Program Services $0
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $7,353
6.3%
Sales of Assets $0
Net Inventory Sales $94,015
80.7%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $581
0.4%
Professional Fundraising Fees $0
Other Salaries and Wages $54,831
41.7%
Assets/Debt
Total Assets $71,057
Total Liabilities $1,813
Net Assets $69,244
Compensation
Key Employees and Officers Compensation Related Other
Sue Lowers (Secretary) $581 $0 $0
Patrick Donahue (President) $0 $0 $0
John Westendorf (Vice President) $0 $0 $0
Denise Westendorf (Treasurer) $0 $0 $0
Brady Ruffner (Conductor) $0 $0 $0
Tim Mcbride (Guard) $0 $0 $0
Donald Beck (Guard) $0 $0 $0
Jeff Lowers (Chaplain) $0 $0 $0
Drew Westendorf (Trustee) $0 $0 $0
Jim Weibel (Trustee) $0 $0 $0
Robert Kosecki (Trustee) $0 $0 $0
Robert Mcaninch (Past President) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 16, 2015

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

View Filing
PDF XML

Fiscal Year Ending May
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$113,342
Expenses
$127,812
Net Income
-$14,470
Net Assets
$84,372
Notable Sources of Revenue Percent of Total Revenue
Contributions $32,556
28.7%
Program Services $0
Investment Income $1
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $6,098
5.4%
Sales of Assets $0
Net Inventory Sales $74,687
65.9%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $50,912
39.8%
Assets/Debt
Total Assets $86,226
Total Liabilities $1,854
Net Assets $84,372
Compensation
Key Employees and Officers Compensation Related Other
Patrick Donahue (President) $0 $0 $0
John Westendorf (Vice President) $0 $0 $0
Sue Lowers (Secretary) $0 $0 $0
Denise Westendorf (Treasurer) $0 $0 $0
Brady Ruffner (Conductor) $0 $0 $0
Chase Brant (Guard) $0 $0 $0
Donald Beck (Guard) $0 $0 $0
Jeff Lowers (Chaplain) $0 $0 $0
Drew Westendorf (Trustee) $0 $0 $0
Jim Weibel (Trustee) $0 $0 $0
Robert Kosecki (Trustee) $0 $0 $0
Robert Mcaninch (Past President) $0 $0 $0
+ View more people

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990
Filed on Jan. 9, 2015

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

View Filing
PDF XML

Fiscal Year Ending May
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$123,738
Expenses
$114,430
Net Income
$9,308
Net Assets
$98,842
Notable Sources of Revenue Percent of Total Revenue
Contributions $11,528
9.3%
Program Services $0
Investment Income $301
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $7,831
6.3%
Sales of Assets $0
Net Inventory Sales $104,078
84.1%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $1,713
1.5%
Professional Fundraising Fees $0
Other Salaries and Wages $41,898
36.6%
Assets/Debt
Total Assets $100,295
Total Liabilities $1,453
Net Assets $98,842

Document Links

990
Filed on Jan. 9, 2014

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

View Filing
PDF XML

Fiscal Year Ending May
2012

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$110,511
Expenses
$110,584
Net Income
-$73
Net Assets
$89,534
Notable Sources of Revenue Percent of Total Revenue
Contributions $600
0.5%
Program Services $0
Investment Income $1
0.0%
Net Fundraising $9,766
8.8%
Sales of Assets -$67
Net Inventory Sales $89,136
80.7%
Other Revenue $0
Assets/Debt
Total Assets $91,588
Total Liabilities $2,054
Net Assets $89,534

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 May
2011

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.
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 May
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 May
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 May
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 May
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 May
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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