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Torch Lake Yacht & Country Club

  • Northville, MI
  • EIN: 38-1288016

Organization summary

Organization summary might be incomplete or out of date

This organization is not listed in the IRS's most recent list of tax exempt organizations, but we have data associated with this Employer Identification Number.

Type of Nonprofit

Designated as a Social and recreational clubs.

Summary charts: organization finances over time

Revenue
$298k (2024)

Expenses
$274k (2024)

Total Assets
$808k (2024)

Total Liabilities
$3.12k (2024)

Source: Form 990 tax filings from 2013 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
$297,718
Expenses
$273,985
Net Income
$23,733
Net Assets
$805,140
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $281,677
94.6%
Investment Income $157
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $15,884
5.3%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $58,718
21.4%
Assets/Debt
Total Assets $808,261
Total Liabilities $3,121
Net Assets $805,140
Club or Co-Op Income
Initiation Fees & Contributions $0
Income From Public Use of Club Facilities $0
Compensation
Key Employees and Officers Compensation Related Other
Liz Alexander (Director) $0 $0 $0
Will Forgrave (Director) $0 $0 $0
David Sawin (Director) $0 $0 $0
Dave Schulze (Director) $0 $0 $0
Mary Johanson (Commodore) $0 $0 $0
Tye Nordberg (Vice Commodo) $0 $0 $0
Kris Hallett (Rear Commodo) $0 $0 $0
Betsy Powell (Secretary) $0 $0 $0
Adam Thayer (Treasurer) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 17, 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
$266,174
Expenses
$272,188
Net Income
-$6,014
Net Assets
$781,407
Notable Sources of Revenue Percent of Total Revenue
Contributions $1,000
0.4%
Program Services $252,823
95.0%
Investment Income $73
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $12,278
4.6%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $55,265
20.3%
Assets/Debt
Total Assets $793,258
Total Liabilities $11,851
Net Assets $781,407
Club or Co-Op Income
Initiation Fees & Contributions $0
Income From Public Use of Club Facilities $0
Compensation
Key Employees and Officers Compensation Related Other
Liz Alexander (Director) $0 $0 $0
Kris Hallett (Rear Commodo) $0 $0 $0
Annie Harris Lerew (Director) $0 $0 $0
Mary Johnson (Commodore) $0 $0 $0
Tye Nordberg (Vice Commodo) $0 $0 $0
Betsy Powell (Secretary) $0 $0 $0
David Sawin (Director) $0 $0 $0
Dave Schulze (Director) $0 $0 $0
Adam Thayer (Treasurer) $0 $0 $0
+ View more people

Document Links

990
Filed on Feb. 28, 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
$268,925
Expenses
$285,800
Net Income
-$16,875
Net Assets
$787,421
Notable Sources of Revenue Percent of Total Revenue
Contributions $800
0.3%
Program Services $245,299
91.2%
Investment Income $17
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $22,809
8.5%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $70,115
24.5%
Assets/Debt
Total Assets $809,669
Total Liabilities $22,248
Net Assets $787,421
Club or Co-Op Income
Initiation Fees & Contributions $17,100
Income From Public Use of Club Facilities $0
Compensation
Key Employees and Officers Compensation Related Other
Kris Hallett (Secretary) $0 $0 $0
Annie Harris Lerew (Director) $0 $0 $0
Holly Hatch (Commodore) $0 $0 $0
Jeff Hoch (Director) $0 $0 $0
Mary Johanson (Vice Commodo) $0 $0 $0
Tye Nordberg (Rear Commodo) $0 $0 $0
Betsy Powell (Director) $0 $0 $0
Dave Schulze (Director) $0 $0 $0
Adam Thayer (Treasurer) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 16, 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
$271,818
Expenses
$289,849
Net Income
-$18,031
Net Assets
$804,296
Notable Sources of Revenue Percent of Total Revenue
Contributions $5,030
1.9%
Program Services $265,317
97.6%
Investment Income $21
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $676
0.2%
Net Inventory Sales $0
Other Revenue $774
0.3%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $51,483
17.8%
Assets/Debt
Total Assets $818,968
Total Liabilities $14,672
Net Assets $804,296
Club or Co-Op Income
Initiation Fees & Contributions $7,756
Income From Public Use of Club Facilities $0
Compensation
Key Employees and Officers Compensation Related Other
Kris Hallett (Secretary) $0 $0 $0
Annie Harris Lerew (Director) $0 $0 $0
Holly Hatch (Commodore) $0 $0 $0
Jeff Hoch (Director) $0 $0 $0
Mary Johanson (Vice Commodo) $0 $0 $0
Tye Nordberg (Rear Commodo) $0 $0 $0
Betsy Powell (Director) $0 $0 $0
Dave Schulze (Director) $0 $0 $0
Adams Thayer (Treasurer) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 16, 2022

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

View Filing
PDF XML

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$217,866
Expenses
$238,965
Net Income
-$21,099
Net Assets
$822,327
Notable Sources of Revenue Percent of Total Revenue
Contributions $150
0.1%
Program Services $210,361
96.6%
Investment Income $26
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $7,329
3.4%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $60,758
25.4%
Assets/Debt
Total Assets $838,054
Total Liabilities $15,727
Net Assets $822,327
Club or Co-Op Income
Initiation Fees & Contributions $3,834
Income From Public Use of Club Facilities $0
Compensation
Key Employees and Officers Compensation Related Other
Kris Hallett (Director) $0 $0 $0
Holly Hatch (Commodore) $0 $0 $0
Jeff Hoch (Director) $0 $0 $0
Mary Johanson (Vice Commodo) $0 $0 $0
Annie Lerew (Director) $0 $0 $0
Bo Manning (Treasurer) $0 $0 $0
Tye Nordberg (Rear Commodo) $0 $0 $0
Dave Schulze (Director) $0 $0 $0
Adam Thayer (Secretary) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 16, 2021

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

View Filing
PDF XML

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$245,985
Expenses
$250,480
Net Income
-$4,495
Net Assets
$843,426
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $237,905
96.7%
Investment Income $22
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $8,058
3.3%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $59,292
23.7%
Assets/Debt
Total Assets $857,687
Total Liabilities $14,261
Net Assets $843,426
Club or Co-Op Income
Initiation Fees & Contributions $3,788
Income From Public Use of Club Facilities $0
Compensation
Key Employees and Officers Compensation Related Other
Holly Hatch (Vice Commodo) $0 $0 $0
Mary Johanson (Rear Commodo) $0 $0 $0
Lath Keller (Director) $0 $0 $0
Annie Lerew (Director) $0 $0 $0
Bo Manning (Treasurer) $0 $0 $0
Sarah Mcnamara (Secretary) $0 $0 $0
Tye Nordberg (Director) $0 $0 $0
Dave Schulze (Director) $0 $0 $0
Kevin Watrous (Commodore) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 13, 2020

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

View Filing
XML

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$252,433
Expenses
$252,604
Net Income
-$171
Net Assets
$847,921
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $247,877
98.2%
Investment Income $26
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $4,530
1.8%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $55,305
21.9%
Assets/Debt
Total Assets $860,443
Total Liabilities $12,522
Net Assets $847,921
Club or Co-Op Income
Initiation Fees & Contributions $5,685
Income From Public Use of Club Facilities $0
Compensation
Key Employees and Officers Compensation Related Other
Lath Keller (Commodore) $0 $0 $0
Kevin Watrous (Vice Commodo) $0 $0 $0
Holly Hatch (Rear Commodo) $0 $0 $0
Bo Manning (Treasurer) $0 $0 $0
Sarah Mcnamara (Secretary) $0 $0 $0
Mary Johanson (Director) $0 $0 $0
Tye Nordberg (Director) $0 $0 $0
Peter Daily (Director) $0 $0 $0
Annie Lerew (Director) $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 Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$290,493
Expenses
$305,464
Net Income
-$14,971
Net Assets
$848,092
Notable Sources of Revenue Percent of Total Revenue
Contributions $12,799
4.4%
Program Services $254,229
87.5%
Investment Income $28
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $23,437
8.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $58,929
19.3%
Assets/Debt
Total Assets $869,299
Total Liabilities $21,207
Net Assets $848,092
Club or Co-Op Income
Initiation Fees & Contributions $6,461
Income From Public Use of Club Facilities $0
Compensation
Key Employees and Officers Compensation Related Other
Lath Keller (Commodore) $0 $0 $0
Kevin Watrous (Vice Commodo) $0 $0 $0
Holly Hatch (Rear Commodo) $0 $0 $0
Bo Manning (Treasurer) $0 $0 $0
Sarah Mcnamara (Secretary) $0 $0 $0
Mary Johanson (Director) $0 $0 $0
Pete Comfort (Director) $0 $0 $0
Peter Daily (Director) $0 $0 $0
Susan Farrington (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Sept. 19, 2018

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

View Filing
XML

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$284,005
Expenses
$279,820
Net Income
$4,185
Net Assets
$863,062
Notable Sources of Revenue Percent of Total Revenue
Contributions $3,368
1.2%
Program Services $271,887
95.7%
Investment Income $45
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$203
Net Inventory Sales $0
Other Revenue $8,908
3.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $50,592
18.1%
Assets/Debt
Total Assets $888,624
Total Liabilities $25,562
Net Assets $863,062
Club or Co-Op Income
Initiation Fees & Contributions $13,970
Income From Public Use of Club Facilities $0
Compensation
Key Employees and Officers Compensation Related Other
Sallie Foley (Commodore) $0 $0 $0
Lath Keller (Vice Commodo) $0 $0 $0
Kevin Watrous (Rear Commodo) $0 $0 $0
Bo Manning (Treasurer) $0 $0 $0
Pete Comfort (At Large) $0 $0 $0
Mary Johanson (Secretary) $0 $0 $0
Pete Daily (Director) $0 $0 $0
Susan Farrington (Director) $0 $0 $0
Holly Hatch (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 10, 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
$269,853
Expenses
$285,337
Net Income
-$15,484
Net Assets
$858,877
Notable Sources of Revenue Percent of Total Revenue
Contributions $9,543
3.5%
Program Services $258,903
95.9%
Investment Income $69
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $1,338
0.5%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $52,815
18.5%
Assets/Debt
Total Assets $866,812
Total Liabilities $7,935
Net Assets $858,877
Club or Co-Op Income
Initiation Fees & Contributions $17,500
Income From Public Use of Club Facilities $0
Compensation
Key Employees and Officers Compensation Related Other
Sallie Foley (Commodore) $0 $0 $0
Lath Keller (Vice Commodo) $0 $0 $0
Eric Nordberg (Rear Commodo) $0 $0 $0
Rob Nissly (Treasurer) $0 $0 $0
Pete Comfort (At Large) $0 $0 $0
Holly Hatch (Secretary) $0 $0 $0
Kathleen Babb (Director) $0 $0 $0
Denny Malone (Director) $0 $0 $0
Kevin Watrous (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Aug. 4, 2016

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

View Filing
PDF XML
PDF (2 of 2)

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$216,102
Expenses
$291,342
Net Income
-$75,240
Net Assets
$874,361
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $215,913
99.9%
Investment Income $189
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 $46,123
15.8%
Assets/Debt
Total Assets $874,361
Total Liabilities $0
Net Assets $874,361
Club or Co-Op Income
Initiation Fees & Contributions $7,200
Income From Public Use of Club Facilities $0
Compensation
Key Employees and Officers Compensation Related Other
Denny Malone (Commodore) $0 $0 $0
Sallie Foley (Vice Commodo) $0 $0 $0
Lath Keller (Rear Commodo) $0 $0 $0
Rob Nissly (Treasurer) $0 $0 $0
Kc Babb (At Large) $0 $0 $0
Laura Christensen (Director) $0 $0 $0
Holly Hatch (Director) $0 $0 $0
Pete Johanson (Director) $0 $0 $0
Eric Nordberg (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on June 15, 2015

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

View Filing
PDF XML

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$272,624
Expenses
$219,393
Net Income
$53,231
Net Assets
$949,601
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $272,548
100.0%
Investment Income $76
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 $41,986
19.1%
Assets/Debt
Total Assets $950,087
Total Liabilities $486
Net Assets $949,601
Club or Co-Op Income
Initiation Fees & Contributions $2,364
Income From Public Use of Club Facilities $0
Compensation
Key Employees and Officers Compensation Related Other
Peter Johanson (Director) $0 $0 $0
Neil Gerrity (Commodore) $0 $0 $0
Rob Nissly (Treasurer) $0 $0 $0
Sallie Foley (Director) $0 $0 $0
Denny Malone (Vice Commodo) $0 $0 $0
Glen Hallett (Director) $0 $0 $0
Lathrup Keller (Director) $0 $0 $0
Laura Christensen (Director) $0 $0 $0
Kathleen C Babb (Secretary) $0 $0 $0
+ View more people

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990
Filed on Sept. 16, 2014

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

View Filing
PDF XML

Fiscal Year Ending Dec.
2012

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.
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

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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