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Madison Place Of Tallulah Inc

  • Tallulah, LA
  • Tax-exempt since April 2002
  • EIN: 26-0012906

Organization summary

Type of Nonprofit

Designated as a Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Category: Housing, Shelter / Senior Citizens' Housing/Retirement Communities (NTEE)

Donations to this organization are tax deductible.

Summary charts: organization finances over time

Revenue
$133k (2024)

Expenses
$155k (2024)

Total Assets
$559k (2024)

Total Liabilities
$45.2k (2024)

Source: Form 990 tax filings from 2011 to 2024

Tax Filings and Audits 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.

Audits are required to be submitted by nonprofit organizations that spend $750,000 or more in federal grant money in a fiscal year. "Single audits" look at the entire organization's finances and compliance, while other audits are program specific. Nonprofit Explorer has PDFs of audits for some nonprofits for fiscal year 2015 and later. Audit data is from the Federal Audit Clearinghouse.

Fiscal Year Ending Sept.
2024

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$133,130
Expenses
$155,424
Net Income
-$22,294
Net Assets
$513,395
Notable Sources of Revenue Percent of Total Revenue
Contributions $105,257
79.1%
Program Services $27,773
20.9%
Investment Income $100
0.1%
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 $0
Professional Fundraising Fees $0
Other Salaries and Wages $29,481
19.0%
Assets/Debt
Total Assets $558,607
Total Liabilities $45,212
Net Assets $513,395
Compensation
Key Employees and Officers Compensation Related Other
Dewayne Guice (Director) $0 $0 $0
Phyllis White (Chairman) $0 $0 $0
Guy Barfield (Director) $0 $0 $0
Debra Walker (Secretary) $0 $0 $0
Arnall Thomas (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Jan. 21, 2025

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

View Filing
XML
Audit

Audit for an entity that spends $750,000+ in federal grant money in a fiscal year

PDF

Fiscal Year Ending Sept.
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$74,288
Expenses
$121,167
Net Income
-$46,879
Net Assets
$535,689
Notable Sources of Revenue Percent of Total Revenue
Contributions $41,116
55.3%
Program Services $33,062
44.5%
Investment Income $110
0.1%
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 $0
Professional Fundraising Fees $0
Other Salaries and Wages $25,520
21.1%
Assets/Debt
Total Assets $578,421
Total Liabilities $42,732
Net Assets $535,689
Compensation
Key Employees and Officers Compensation Related Other
Dewayne Guice (Director) $0 $0 $0
Phyllis White (Chairman) $0 $0 $0
Guy Barfield (Director) $0 $0 $0
Debra Walker (Secretary) $0 $0 $0
Amberson Hayes Wade (Director) $0 $0 $0
Rev Michael Owens (Director) $0 $0 $0
Arnall Thomas Moore (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Dec. 15, 2023

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

View Filing
PDF XML
Audit

Audit for an entity that spends $750,000+ in federal grant money in a fiscal year

PDF

Fiscal Year Ending Sept.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$69,964
Expenses
$147,762
Net Income
-$77,798
Net Assets
$582,568
Notable Sources of Revenue Percent of Total Revenue
Contributions $45,147
64.5%
Program Services $24,797
35.4%
Investment Income $20
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 $0
Professional Fundraising Fees $0
Other Salaries and Wages $25,570
17.3%
Assets/Debt
Total Assets $607,254
Total Liabilities $24,686
Net Assets $582,568
Compensation
Key Employees and Officers Compensation Related Other
Dewayne Guice (Director) $0 $0 $0
Phyllis White (Secretary) $0 $0 $0
Guy Barfield (Director) $0 $0 $0
Debra Walker (Director) $0 $0 $0
Amberson Hayes Wade (Chairman) $0 $0 $0
Rev Michael Owens (Director) $0 $0 $0
Arnall Thomas Moore (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Dec. 13, 2022

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

View Filing
PDF XML
Audit

Audit for an entity that spends $750,000+ in federal grant money in a fiscal year

PDF

Fiscal Year Ending Sept.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$76,812
Expenses
$146,315
Net Income
-$69,503
Net Assets
$660,366
Notable Sources of Revenue Percent of Total Revenue
Contributions $50,471
65.7%
Program Services $26,290
34.2%
Investment Income $51
0.1%
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 $0
Professional Fundraising Fees $0
Other Salaries and Wages $24,470
16.7%
Assets/Debt
Total Assets $691,136
Total Liabilities $30,770
Net Assets $660,366
Compensation
Key Employees and Officers Compensation Related Other
Dewayne Guice (Director) $0 $0 $0
Phyllis White (Secretary) $0 $0 $0
Guy Barfield (Director) $0 $0 $0
Debra Walker (Director) $0 $0 $0
Amberson Hayes Wade (Chairman) $0 $0 $0
Rev Michael Owens (Director) $0 $0 $0
Arnall Thomas Moore (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Dec. 10, 2021

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

View Filing
PDF XML
Audit

Audit for an entity that spends $750,000+ in federal grant money in a fiscal year

PDF

Fiscal Year Ending Sept.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$91,534
Expenses
$114,108
Net Income
-$22,574
Net Assets
$729,869
Notable Sources of Revenue Percent of Total Revenue
Contributions $64,267
70.2%
Program Services $26,582
29.0%
Investment Income $60
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $625
0.7%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $25,560
22.4%
Assets/Debt
Total Assets $753,055
Total Liabilities $23,186
Net Assets $729,869
Compensation
Key Employees and Officers Compensation Related Other
Dewayne Guice (Director) $0 $0 $0
Phyllis White (Secretary) $0 $0 $0
Guy Barfield (Director) $0 $0 $0
Debra Walker (Director) $0 $0 $0
Amberson Hayes Wade (Secr/Treas) $0 $0 $0
Rev Michael Owens (Director) $0 $0 $0
Arnall Thomas Moore (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Dec. 17, 2020

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

View Filing
PDF XML
Audit

Audit for an entity that spends $750,000+ in federal grant money in a fiscal year

PDF

Fiscal Year Ending Sept.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$84,459
Expenses
$117,775
Net Income
-$33,316
Net Assets
$752,443
Notable Sources of Revenue Percent of Total Revenue
Contributions $57,453
68.0%
Program Services $26,434
31.3%
Investment Income $120
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $452
0.5%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $25,600
21.7%
Assets/Debt
Total Assets $775,695
Total Liabilities $23,252
Net Assets $752,443
Compensation
Key Employees and Officers Compensation Related Other
Dewayne Guice (Director) $0 $0 $0
Velma Calhoun (Director) $0 $0 $0
Guy Barfield (Director) $0 $0 $0
Rosie Elaine (Chairman) $0 $0 $0
Amberson Hayes Wade (Secr/Treas) $0 $0 $0
Rev Michael Owens (Director) $0 $0 $0
Arnall Thomas Moore (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Dec. 4, 2019

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

View Filing
PDF XML
Audit

Audit for an entity that spends $750,000+ in federal grant money in a fiscal year

PDF

Fiscal Year Ending Sept.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$92,927
Expenses
$116,719
Net Income
-$23,792
Net Assets
$785,759
Notable Sources of Revenue Percent of Total Revenue
Contributions $62,660
67.4%
Program Services $29,465
31.7%
Investment Income $141
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $661
0.7%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $25,305
21.7%
Assets/Debt
Total Assets $795,526
Total Liabilities $9,767
Net Assets $785,759
Compensation
Key Employees and Officers Compensation Related Other
Dewayne Guice (Director) $0 $0 $0
Velma Calhoun (Director) $0 $0 $0
Guy Barfield (Director) $0 $0 $0
Rosie Elaine (Chairman) $0 $0 $0
Amberson Hayes Wade (Secr/Treas) $0 $0 $0
Rev Michael Owens (Director) $0 $0 $0
Arnall Thomas Moore (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Dec. 20, 2018

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

View Filing
PDF XML
Audit

Audit for an entity that spends $750,000+ in federal grant money in a fiscal year

PDF

Fiscal Year Ending Sept.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$95,926
Expenses
$106,483
Net Income
-$10,557
Net Assets
$809,551
Notable Sources of Revenue Percent of Total Revenue
Contributions $65,416
68.2%
Program Services $29,626
30.9%
Investment Income $131
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $753
0.8%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $24,650
23.1%
Assets/Debt
Total Assets $817,968
Total Liabilities $8,417
Net Assets $809,551
Compensation
Key Employees and Officers Compensation Related Other
Dewayne Guice (Director) $0 $0 $0
Velma Calhoun (Director) $0 $0 $0
Guy Barfield (Director) $0 $0 $0
Rosie Elaine (Chairman) $0 $0 $0
Amberson Hayes Wade (Secr/Treas) $0 $0 $0
Rev Michael Owens (Director) $0 $0 $0
Arnall Thomas Moore (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Dec. 14, 2017

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

View Filing
PDF XML
Audit

Audit for an entity that spends $750,000+ in federal grant money in a fiscal year

PDF

Fiscal Year Ending Sept.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$92,184
Expenses
$109,589
Net Income
-$17,405
Net Assets
$820,108
Notable Sources of Revenue Percent of Total Revenue
Contributions $64,380
69.8%
Program Services $27,012
29.3%
Investment Income $121
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $671
0.7%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $23,620
21.6%
Assets/Debt
Total Assets $829,201
Total Liabilities $9,093
Net Assets $820,108
Compensation
Key Employees and Officers Compensation Related Other
Velma Calhoun (Director) $0 $0 $0
Billa Faye Smith (Director) $0 $0 $0
Johnnie Brown (Director) $0 $0 $0
James Smith (Director) $0 $0 $0
Rosie Elaine (Past Chairman) $0 $0 $0
Amberson Hayes Wade (Secr/Treas) $0 $0 $0
Rev Michael Owens (Director) $0 $0 $0
Arnall Thomas Moore (Director) $0 $0 $0
Buddy Spillers (Chairman) $0 $0 $0
+ View more people

Document Links

990
Filed on Jan. 13, 2017

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

View Filing
PDF XML
Audit

Audit for an entity that spends $750,000+ in federal grant money in a fiscal year

PDF

Fiscal Year Ending Sept.
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$81,447
Expenses
$97,237
Net Income
-$15,790
Net Assets
$837,513
Notable Sources of Revenue Percent of Total Revenue
Contributions $54,117
66.4%
Program Services $26,690
32.8%
Investment Income $116
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $524
0.6%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $21,432
22.0%
Assets/Debt
Total Assets $848,116
Total Liabilities $10,603
Net Assets $837,513
Compensation
Key Employees and Officers Compensation Related Other
Sherman Wilson (Director) $0 $0 $0
Velma Calhoun (Director) $0 $0 $0
Billa Faye Smith (Director) $0 $0 $0
Johnnie Brown (Director) $0 $0 $0
Annie Mae Washington (Director) $0 $0 $0
James Smith (Director) $0 $0 $0
Rosie Elaine (Chairman) $0 $0 $0
Amberson Hayes Wade (Secr/Treas) $0 $0 $0
Rev Michael Owens (Director) $0 $0 $0
Arnall Thomas Moore (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Jan. 15, 2016

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

View Filing
PDF XML

Fiscal Year Ending Sept.
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$90,602
Expenses
$107,602
Net Income
-$17,000
Net Assets
$853,303
Notable Sources of Revenue Percent of Total Revenue
Contributions $61,308
67.7%
Program Services $27,963
30.9%
Investment Income $166
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $1,165
1.3%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $23,659
22.0%
Assets/Debt
Total Assets $866,015
Total Liabilities $12,712
Net Assets $853,303
Compensation
Key Employees and Officers Compensation Related Other
Sherman Wilson (Director) $0 $0 $0
Velma Calhoun (Director) $0 $0 $0
Billa Faye Smith (Director) $0 $0 $0
Annie Mae Washington (As Required) $0 $0 $0
James Smith (Director) $0 $0 $0
Rosie Elaine (Chairman) $0 $0 $0
Amberson Hayes Wade (Secr/Treas) $0 $0 $0
Rev Michael Owens (As Required) $0 $0 $0
Arnall Thomas Moore (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Jan. 27, 2015

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

View Filing
PDF XML

Fiscal Year Ending Sept.
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$95,297
Expenses
$91,430
Net Income
$3,867
Net Assets
$870,303
Notable Sources of Revenue Percent of Total Revenue
Contributions $66,794
70.1%
Program Services $27,541
28.9%
Investment Income $78
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $884
0.9%
Notable Expenses Percent of Total Expenses
Executive Compensation $22,708
24.8%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $887,718
Total Liabilities $17,415
Net Assets $870,303

Document Links

990
Filed on March 20, 2014

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

View Filing
PDF XML

Fiscal Year Ending Sept.
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$93,023
Expenses
$86,490
Net Income
$6,533
Net Assets
$866,436
Notable Sources of Revenue Percent of Total Revenue
Contributions $63,547
68.3%
Program Services $28,355
30.5%
Investment Income $73
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $1,048
1.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $20,842
24.1%
Assets/Debt
Total Assets $875,904
Total Liabilities $9,468
Net Assets $866,436

Document Links

990

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

PDF

Fiscal Year Ending Sept.
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$94,947
Expenses
$96,407
Net Income
-$1,460
Net Assets
$859,903
Notable Sources of Revenue Percent of Total Revenue
Contributions $61,774
65.1%
Program Services $31,834
33.5%
Investment Income $90
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $1,249
1.3%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $21,337
22.1%
Assets/Debt
Total Assets $869,196
Total Liabilities $9,293
Net Assets $859,903

Document Links

990

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

PDF

Fiscal Year Ending Sept.
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 Sept.
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 Sept.
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 Sept.
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 Sept.
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 Sept.
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 Sept.
2002

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

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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