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Clark County Farm Bureau

  • Martinsville, IL
  • Tax-exempt since July 1943
  • EIN: 37-0218700

Organization summary

Type of Nonprofit

Designated as a Labor, agricultural and horticultural organizations that are educational or instructive, including unions, created for the purpose of improving conditions of work, and products of efficiency.

Donations to this organization are not tax deductible.

Summary charts: organization finances over time

Revenue
$232k (2024)

Expenses
$125k (2024)

Total Assets
$537k (2024)

Total Liabilities
$9.03k (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 Nov.
2024

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$232,000
Expenses
$125,393
Net Income
$106,607
Net Assets
$527,755
Notable Sources of Revenue Percent of Total Revenue
Contributions $143,679
61.9%
Program Services $0
Investment Income $10,426
4.5%
Bond Proceeds $0
Royalties $38,937
16.8%
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $15,069
6.5%
Other Revenue $23,889
10.3%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $35,543
28.3%
Assets/Debt
Total Assets $536,780
Total Liabilities $9,025
Net Assets $527,755
Compensation
Key Employees and Officers Compensation Related Other
Stanley Keeney (Director) $0 $0 $0
Jacob Miller (Director) $0 $0 $0
Brandon Daugherty (Director) $0 $0 $0
Sheldon Rayhel (Director) $0 $0 $0
Bart Morgan (Director) $0 $0 $0
John Yeley (President) $0 $0 $0
Jerry Hills (Vice President) $0 $0 $0
Don Guinnip (Secretary) $0 $0 $0
Mike Arney (Treasurer) $0 $0 $0
+ View more people

Document Links

990
Filed on July 13, 2025

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

View Filing
XML

Fiscal Year Ending Nov.
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$187,327
Expenses
$170,217
Net Income
$17,110
Net Assets
$389,858
Notable Sources of Revenue Percent of Total Revenue
Contributions $116,578
62.2%
Program Services $0
Investment Income $12,430
6.6%
Bond Proceeds $0
Royalties $34,122
18.2%
Rental Property Income $3,763
2.0%
Net Fundraising $0
Sales of Assets -$1,478
Net Inventory Sales $2,268
1.2%
Other Revenue $19,644
10.5%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $44,484
26.1%
Assets/Debt
Total Assets $399,221
Total Liabilities $9,363
Net Assets $389,858
Compensation
Key Employees and Officers Compensation Related Other
John Yeley (President) $0 $0 $0
Brandon Daugherty (Director) $0 $0 $0
Donald Guinnip (Secretary) $0 $0 $0
Jerry Hills (Vice President) $0 $0 $0
Jacob Miller (Director) $0 $0 $0
Mike Arney (Treasurer) $0 $0 $0
Stanley Keeney (Director) $0 $0 $0
Sheldon Rayhel (Director) $0 $0 $0
Phillip Walters (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on June 3, 2024

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

View Filing
XML

Fiscal Year Ending Nov.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$165,106
Expenses
$200,268
Net Income
-$35,162
Net Assets
$369,370
Notable Sources of Revenue Percent of Total Revenue
Contributions $89,335
54.1%
Program Services $0
Investment Income $15,049
9.1%
Bond Proceeds $0
Royalties $33,643
20.4%
Rental Property Income $4,211
2.6%
Net Fundraising $0
Sales of Assets $1,963
1.2%
Net Inventory Sales $2,560
1.6%
Other Revenue $18,345
11.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $36,752
18.4%
Assets/Debt
Total Assets $394,157
Total Liabilities $24,787
Net Assets $369,370
Compensation
Key Employees and Officers Compensation Related Other
Brad Daugherty (President) $0 $0 $0
Brandon Daugherty (Director) $0 $0 $0
Donald Guinnip (Secretary) $0 $0 $0
Jerry Hills (Vice President) $0 $0 $0
Jacob Miller (Director) $0 $0 $0
Mike Arney (Treasurer) $0 $0 $0
Stanley Keeney (Director) $0 $0 $0
John Yeley (Director) $0 $0 $0
Phillip Walters (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on April 20, 2023

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

View Filing
XML

Fiscal Year Ending Nov.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$170,392
Expenses
$148,756
Net Income
$21,636
Net Assets
$439,615
Notable Sources of Revenue Percent of Total Revenue
Contributions $97,533
57.2%
Program Services $0
Investment Income $4,500
2.6%
Bond Proceeds $0
Royalties $33,300
19.5%
Rental Property Income $7,299
4.3%
Net Fundraising $0
Sales of Assets $2,497
1.5%
Net Inventory Sales $8,386
4.9%
Other Revenue $16,877
9.9%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $33,379
22.4%
Assets/Debt
Total Assets $454,400
Total Liabilities $14,785
Net Assets $439,615
Compensation
Key Employees and Officers Compensation Related Other
Brad Daugherty (President) $0 $0 $0
Brandon Daugherty (Director) $0 $0 $0
Donald Guinnip (Secretary) $0 $0 $0
Jerry Hills (Vice President) $0 $0 $0
Aaron Wernz (Director) $0 $0 $0
Mike Arney (Treasurer) $0 $0 $0
Stanley Keeney (Director) $0 $0 $0
John Yeley (Director) $0 $0 $0
Phillip Walters (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on July 5, 2022

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

View Filing
PDF XML

Fiscal Year Ending Nov.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$186,432
Expenses
$168,482
Net Income
$17,950
Net Assets
$395,227
Notable Sources of Revenue Percent of Total Revenue
Contributions $109,026
58.5%
Program Services $0
Investment Income $5,900
3.2%
Bond Proceeds $0
Royalties $33,989
18.2%
Rental Property Income $8,218
4.4%
Net Fundraising $0
Sales of Assets $3,103
1.7%
Net Inventory Sales $284
0.2%
Other Revenue $25,912
13.9%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $50,745
30.1%
Assets/Debt
Total Assets $413,514
Total Liabilities $18,287
Net Assets $395,227
Compensation
Key Employees and Officers Compensation Related Other
Brad Daugherty (President) $0 $0 $0
Brandon Daugherty (Director) $0 $0 $0
Donald Guinnip (Secretary) $0 $0 $0
Jerry Hills (Vice President) $0 $0 $0
Aaron Wernz (Director) $0 $0 $0
Mike Arney (Treasurer) $0 $0 $0
Stanley Keeney (Director) $0 $0 $0
John Yeley (Director) $0 $0 $0
Phillip Walters (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on July 20, 2021

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

View Filing
XML

Fiscal Year Ending Nov.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$182,105
Expenses
$178,313
Net Income
$3,792
Net Assets
$365,460
Notable Sources of Revenue Percent of Total Revenue
Contributions $104,520
57.4%
Program Services $0
Investment Income $8,224
4.5%
Bond Proceeds $0
Royalties $30,724
16.9%
Rental Property Income $13,831
7.6%
Net Fundraising $0
Sales of Assets $1,362
0.7%
Net Inventory Sales $6,433
3.5%
Other Revenue $17,011
9.3%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $54,558
30.6%
Assets/Debt
Total Assets $378,819
Total Liabilities $13,359
Net Assets $365,460
Compensation
Key Employees and Officers Compensation Related Other
Brad Daugherty (President) $0 $0 $0
Fred Kuhn Iii (Director) $0 $0 $0
Donald Guinnip (Secretary) $0 $0 $0
Jerry Hills (Vice President) $0 $0 $0
Aaron Wernz (Director) $0 $0 $0
Mike Arney (Treasurer) $0 $0 $0
Stanley Keeney (Director) $0 $0 $0
Garvin Manhart (Director) $0 $0 $0
Phillip Walters (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on March 2, 2020

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

View Filing
PDF XML

Fiscal Year Ending Nov.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$203,054
Expenses
$169,723
Net Income
$33,331
Net Assets
$355,160
Notable Sources of Revenue Percent of Total Revenue
Contributions $109,795
54.1%
Program Services $0
Investment Income $6,190
3.0%
Bond Proceeds $0
Royalties $34,306
16.9%
Rental Property Income $13,568
6.7%
Net Fundraising $0
Sales of Assets $1,935
1.0%
Net Inventory Sales $18,064
8.9%
Other Revenue $19,196
9.5%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $53,858
31.7%
Assets/Debt
Total Assets $374,280
Total Liabilities $19,120
Net Assets $355,160
Compensation
Key Employees and Officers Compensation Related Other
Brad Daugherty (President) $0 $0 $0
Fred Kuhn Iii (Director) $0 $0 $0
Donald Guinnip (Secretary) $0 $0 $0
Jerry Hills (Vice President) $0 $0 $0
Aaron Wernz (Director) $0 $0 $0
Mike Arney (Treasurer) $0 $0 $0
Stanley Keeney (Director) $0 $0 $0
Garvin Manhart (Director) $0 $0 $0
Phillip Walters (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on April 29, 2019

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

View Filing
PDF XML

Fiscal Year Ending Nov.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$181,027
Expenses
$170,502
Net Income
$10,525
Net Assets
$329,207
Notable Sources of Revenue Percent of Total Revenue
Contributions $100,940
55.8%
Program Services $0
Investment Income $4,370
2.4%
Bond Proceeds $0
Royalties $34,371
19.0%
Rental Property Income $15,239
8.4%
Net Fundraising $0
Sales of Assets $1,649
0.9%
Net Inventory Sales $7,878
4.4%
Other Revenue $16,580
9.2%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $49,037
28.8%
Assets/Debt
Total Assets $352,959
Total Liabilities $23,752
Net Assets $329,207
Compensation
Key Employees and Officers Compensation Related Other
Brad Daugherty (President) $0 $0 $0
Fred Kuhn Iii (Director) $0 $0 $0
Donald Guinnip (Secretary) $0 $0 $0
Jerry Hills (Vice President) $0 $0 $0
Aaron Wernz (Director) $0 $0 $0
Mike Arney (Treasurer) $0 $0 $0
Stanley Keeney (Director) $0 $0 $0
Garvin Manhart (Director) $0 $0 $0
Phillip Walters (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on April 2, 2018

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

View Filing
PDF XML

Fiscal Year Ending Nov.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$182,787
Expenses
$182,614
Net Income
$173
Net Assets
$303,174
Notable Sources of Revenue Percent of Total Revenue
Contributions $108,503
59.4%
Program Services $0
Investment Income $5,446
3.0%
Bond Proceeds $0
Royalties $32,295
17.7%
Rental Property Income $12,424
6.8%
Net Fundraising $0
Sales of Assets $1,321
0.7%
Net Inventory Sales $6,285
3.4%
Other Revenue $16,513
9.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $29,532
16.2%
Assets/Debt
Total Assets $332,368
Total Liabilities $29,194
Net Assets $303,174
Compensation
Key Employees and Officers Compensation Related Other
Brad Daugherty (President) $0 $0 $0
Fred Kuhn Iii (Director) $0 $0 $0
Donald Guinnip (Secretary) $0 $0 $0
Jerry Hills (Vice President) $0 $0 $0
Aaron Wernz (Director) $0 $0 $0
Mike Arney (Treasurer) $0 $0 $0
Stanley Keeney (Director) $0 $0 $0
Garvin Manhart (Director) $0 $0 $0
Phillip Walters (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on May 11, 2017

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

View Filing
PDF XML

Fiscal Year Ending Nov.
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$188,804
Expenses
$196,349
Net Income
-$7,545
Net Assets
$303,781
Notable Sources of Revenue Percent of Total Revenue
Contributions $118,564
62.8%
Program Services $0
Investment Income $2,473
1.3%
Bond Proceeds $0
Royalties $32,486
17.2%
Rental Property Income $13,443
7.1%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $3,815
2.0%
Other Revenue $18,023
9.5%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $30,276
15.4%
Assets/Debt
Total Assets $325,369
Total Liabilities $21,588
Net Assets $303,781
Compensation
Key Employees and Officers Compensation Related Other
Brad Daugherty (President) $0 $0 $0
Fred Kuhn Iii (Director) $0 $0 $0
Donald Guinnip (Secretary) $0 $0 $0
Jerry Hills (Vice President) $0 $0 $0
Aaron Wernz (Director) $0 $0 $0
Mike Arney (Treasurer) $0 $0 $0
Stanley Keeney (Director) $0 $0 $0
Garvin Manhart (Director) $0 $0 $0
Phillip Walters (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Feb. 16, 2016

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

View Filing
PDF XML

Fiscal Year Ending Nov.
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$176,367
Expenses
$184,443
Net Income
-$8,076
Net Assets
$309,855
Notable Sources of Revenue Percent of Total Revenue
Contributions $103,594
58.7%
Program Services $0
Investment Income $1,800
1.0%
Bond Proceeds $0
Royalties $31,175
17.7%
Rental Property Income $16,448
9.3%
Net Fundraising $0
Sales of Assets $92
0.1%
Net Inventory Sales $6,482
3.7%
Other Revenue $16,776
9.5%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $53,228
28.9%
Assets/Debt
Total Assets $334,597
Total Liabilities $24,742
Net Assets $309,855
Compensation
Key Employees and Officers Compensation Related Other
Brad Daugherty (President) $0 $0 $0
Fred Kuhn Iii (Director) $0 $0 $0
Donald Guinnip (Secretary) $0 $0 $0
Jerry Hills (Vice President) $0 $0 $0
Aaron Wernz (Director) $0 $0 $0
Mike Arney (Treasurer) $0 $0 $0
Stanley Keeney (Director) $0 $0 $0
Garvin Manhart (Director) $0 $0 $0
Phillip Walters (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on March 17, 2015

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

View Filing
PDF XML

Fiscal Year Ending Nov.
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$165,929
Expenses
$168,107
Net Income
-$2,178
Net Assets
$316,729
Notable Sources of Revenue Percent of Total Revenue
Contributions $97,340
58.7%
Program Services $0
Investment Income $1,985
1.2%
Bond Proceeds $0
Royalties $30,079
18.1%
Rental Property Income $18,905
11.4%
Net Fundraising $0
Sales of Assets -$146
Net Inventory Sales $1,793
1.1%
Other Revenue $15,973
9.6%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $33,628
20.0%
Assets/Debt
Total Assets $341,323
Total Liabilities $24,594
Net Assets $316,729

Document Links

990
Filed on April 7, 2014

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

View Filing
PDF XML

Fiscal Year Ending Nov.
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$156,917
Expenses
$163,113
Net Income
-$6,196
Net Assets
$315,129
Notable Sources of Revenue Percent of Total Revenue
Contributions $89,572
57.1%
Program Services $0
Investment Income $1,596
1.0%
Bond Proceeds $0
Royalties $32,747
20.9%
Rental Property Income $12,603
8.0%
Net Fundraising $0
Sales of Assets $375
0.2%
Net Inventory Sales $2,626
1.7%
Other Revenue $17,398
11.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $34,617
21.2%
Assets/Debt
Total Assets $336,643
Total Liabilities $21,514
Net Assets $315,129

Document Links

990

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

PDF

Fiscal Year Ending Nov.
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$147,836
Expenses
$165,039
Net Income
-$17,203
Net Assets
$320,037
Notable Sources of Revenue Percent of Total Revenue
Contributions $93,742
63.4%
Program Services $0
Investment Income $1,863
1.3%
Bond Proceeds $0
Royalties $25,935
17.5%
Rental Property Income $9,874
6.7%
Net Fundraising $0
Sales of Assets $937
0.6%
Net Inventory Sales $1,450
1.0%
Other Revenue $14,035
9.5%
Notable Expenses Percent of Total Expenses
Executive Compensation $46,191
28.0%
Professional Fundraising Fees $0
Other Salaries and Wages $29,872
18.1%
Assets/Debt
Total Assets $362,701
Total Liabilities $42,664
Net Assets $320,037

Document Links

990

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

PDF

Fiscal Year Ending Nov.
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 Nov.
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 Nov.
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 Nov.
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 Nov.
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.
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

Fiscal Year Ending Nov.
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.

Updated