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Tennis And Racquet Club

  • Boston, MA
  • Tax-exempt since Sept. 1934
  • EIN: 04-1896790

Organization summary

Type of Nonprofit

Designated as a Social and recreational clubs.

Donations to this organization are not tax deductible.

Details

According to its Sept. 2023 tax filing, this nonprofit:

Reported conflict of interest transactions
Organizations must report loans, grants or business transactions with interested parties, which may include key employees and officers, their family members and any businesses in which they hold a controlling interest. These transactions must be reported on Schedule L.

Summary charts: organization finances over time

Revenue
$1.52M (2023)

Expenses
$2.03M (2023)

Total Assets
$1.57M (2023)

Total Liabilities
$64.5k (2023)

Source: Form 990 tax filings from 2011 to 2023

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 Sept.
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,523,383
Expenses
$2,026,007
Net Income
-$502,624
Net Assets
$1,504,492
Notable Sources of Revenue Percent of Total Revenue
Contributions $1,052,737
69.1%
Program Services $343,485
22.5%
Investment Income $18
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $127,143
8.3%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $704,173
34.8%
Assets/Debt
Total Assets $1,569,015
Total Liabilities $64,523
Net Assets $1,504,492
Club or Co-Op Income
Initiation Fees & Contributions $0
Income From Public Use of Club Facilities $0
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Matthew Mitchell (President) $0 $0 $0
Devens H Hamlen (Governor) $0 $0 $0
Roger Daprato (Treasurer) $0 $0 $0
David Tedeschi (Secretary) $0 $0 $0
Andrew Roberts (Governor) $0 $0 $0
Edward Martin (Governor) $0 $0 $0
Jeffrey Horine (Governor) $0 $0 $0
Kathy Pugh (Governor) $0 $0 $0
Lucas Walsh (Governor) $0 $0 $0
+ View more people

Document Links

990
Filed on Aug. 15, 2024

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

View Filing
XML

Fiscal Year Ending Sept.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,088,260
Expenses
$1,380,093
Net Income
-$291,833
Net Assets
-$1,791,504
Notable Sources of Revenue Percent of Total Revenue
Contributions $756,453
69.5%
Program Services $198,088
18.2%
Investment Income $25
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $133,694
12.3%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $624,118
45.2%
Assets/Debt
Total Assets $1,826,188
Total Liabilities $3,617,692
Net Assets -$1,791,504
Club or Co-Op Income
Initiation Fees & Contributions $0
Income From Public Use of Club Facilities $0
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Matthew Mitchell (President) $0 $0 $0
Devens H Hamlen (Governor) $0 $0 $0
Roger Daprato (Treasurer) $0 $0 $0
David Tedeschi (Secretary) $0 $0 $0
Andrew Roberts (Governor) $0 $0 $0
Edward Martin (Governor) $0 $0 $0
Jeffrey Horine (Governor) $0 $0 $0
Kathy Pugh (Governor) $0 $0 $0
Robert Spangler (Governor) $0 $0 $0
+ View more people

Document Links

990
Filed on Aug. 15, 2023

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

View Filing
XML

Fiscal Year Ending Sept.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,126,682
Expenses
$1,326,341
Net Income
-$199,659
Net Assets
-$1,499,671
Notable Sources of Revenue Percent of Total Revenue
Contributions $923,735
82.0%
Program Services $130,108
11.5%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $72,839
6.5%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $673,371
50.8%
Assets/Debt
Total Assets $1,909,646
Total Liabilities $3,409,317
Net Assets -$1,499,671
Club or Co-Op Income
Initiation Fees & Contributions $0
Income From Public Use of Club Facilities $0
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Matthew Mitchell (President) $0 $0 $0
Devens H Hamlen (Governor) $0 $0 $0
Roger Daprato (Treasurer) $0 $0 $0
David Tedeschi (Secretary) $0 $0 $0
Andrew Roberts (Governor) $0 $0 $0
Edward Martin (Governor) $0 $0 $0
Jeffrey Horine (Governor) $0 $0 $0
Kathy Pugh (Governor) $0 $0 $0
Robert Spangler (Governor) $0 $0 $0
+ View more people

Document Links

990
Filed on Aug. 15, 2022

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

View Filing
PDF XML

Fiscal Year Ending Sept.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$999,650
Expenses
$1,429,104
Net Income
-$429,454
Net Assets
-$1,300,012
Notable Sources of Revenue Percent of Total Revenue
Contributions $828,053
82.8%
Program Services $93,916
9.4%
Investment Income $578
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $77,103
7.7%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $687,545
48.1%
Assets/Debt
Total Assets $1,961,293
Total Liabilities $3,261,305
Net Assets -$1,300,012
Club or Co-Op Income
Initiation Fees & Contributions $32,250
Income From Public Use of Club Facilities $0
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Matthew Mitchell (President) $0 $0 $0
Devens H Hamlen (Governor) $0 $0 $0
Roger Daprato (Treasurer) $0 $0 $0
David Tedeschi (Secretary) $0 $0 $0
Andrew Roberts (Governor) $0 $0 $0
Edward Martin (Governor) $0 $0 $0
Jeffrey Horine (Governor) $0 $0 $0
Kathy Pugh (Governor) $0 $0 $0
Robert Spangler (Governor) $0 $0 $0
+ View more people

Document Links

990
Filed on Aug. 16, 2021

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

View Filing
XML

Fiscal Year Ending Sept.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,305,865
Expenses
$1,580,793
Net Income
-$274,928
Net Assets
-$870,558
Notable Sources of Revenue Percent of Total Revenue
Contributions $892,914
68.4%
Program Services $266,380
20.4%
Investment Income $929
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $145,642
11.2%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $687,541
43.5%
Assets/Debt
Total Assets $2,158,767
Total Liabilities $3,029,325
Net Assets -$870,558
Club or Co-Op Income
Initiation Fees & Contributions $32,250
Income From Public Use of Club Facilities $0
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Matthew Mitchell (President) $0 $0 $0
Devens H Hamlen (Governor) $0 $0 $0
Roger Daprato (Treasurer) $0 $0 $0
David Tedeschi (Secretary) $0 $0 $0
Andrew Roberts (Governor) $0 $0 $0
Edward Martin (Governor) $0 $0 $0
Jeffrey Horine (Governor) $0 $0 $0
Kathy Pugh (Governor) $0 $0 $0
Robert Spangler (Governor) $0 $0 $0
+ View more people

Document Links

990
Filed on Aug. 17, 2020

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

View Filing
PDF XML

Fiscal Year Ending Sept.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,332,645
Expenses
$1,503,390
Net Income
-$170,745
Net Assets
-$595,630
Notable Sources of Revenue Percent of Total Revenue
Contributions $826,607
62.0%
Program Services $372,648
28.0%
Investment Income $2,263
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $131,127
9.8%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $537,477
35.8%
Assets/Debt
Total Assets $2,366,407
Total Liabilities $2,962,037
Net Assets -$595,630
Club or Co-Op Income
Initiation Fees & Contributions $32,250
Income From Public Use of Club Facilities $0
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Richard L Brickley Jr (President) $0 $0 $0
Devens H Hamlen (Governor) $0 $0 $0
Roger Daprato (Treasurer) $0 $0 $0
David Tedeschi (Secretary) $0 $0 $0
Andrew Roberts (Governor) $0 $0 $0
Edward Martin (Governor) $0 $0 $0
Jeffrey Horine (Governor) $0 $0 $0
Matthew Mitchell (Governor) $0 $0 $0
Robert Spangler (Governor) $0 $0 $0
+ View more people

Document Links

990
Filed on Aug. 15, 2019

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

View Filing
PDF XML

Fiscal Year Ending Sept.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,273,103
Expenses
$1,349,392
Net Income
-$76,289
Net Assets
-$424,885
Notable Sources of Revenue Percent of Total Revenue
Contributions $828,733
65.1%
Program Services $316,606
24.9%
Investment Income $1,401
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $126,363
9.9%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $516,985
38.3%
Assets/Debt
Total Assets $2,366,426
Total Liabilities $2,791,311
Net Assets -$424,885
Club or Co-Op Income
Initiation Fees & Contributions $28,500
Income From Public Use of Club Facilities $0
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Richard L Brickley Jr (President) $0 $0 $0
Devens H Hamlen (Governor) $0 $0 $0
Roger Daprato (Treasurer) $0 $0 $0
David Tedeschi (Secretary) $0 $0 $0
Andrew Roberts (Governor) $0 $0 $0
Edward Martin (Governor) $0 $0 $0
Jeffrey Horine (Governor) $0 $0 $0
Matthew Mitchell (Governor) $0 $0 $0
David Schenkein (Governor) $0 $0 $0
Robert Spangler (Governor) $0 $0 $0
+ View more people

Document Links

990
Filed on Aug. 13, 2018

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

View Filing
PDF XML

Fiscal Year Ending Sept.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,252,361
Expenses
$1,371,985
Net Income
-$119,624
Net Assets
-$348,596
Notable Sources of Revenue Percent of Total Revenue
Contributions $775,872
62.0%
Program Services $316,841
25.3%
Investment Income $1,195
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $158,453
12.7%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $535,006
39.0%
Assets/Debt
Total Assets $2,257,095
Total Liabilities $2,605,691
Net Assets -$348,596
Club or Co-Op Income
Initiation Fees & Contributions $39,800
Income From Public Use of Club Facilities $0
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Richard L Brickley Jr (President) $0 $0 $0
Devens H Hamlen (Governor) $0 $0 $0
Roger Daprato (Treasurer) $0 $0 $0
David Tedeschi (Secretary) $0 $0 $0
Andrew Roberts (Governor) $0 $0 $0
Edward Martin (Governor) $0 $0 $0
Helen Grassi (Governor) $0 $0 $0
Matthew Mitchell (Governor) $0 $0 $0
David Schenkein (Governor) $0 $0 $0
+ View more people

Document Links

990
Filed on July 26, 2017

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

View Filing
PDF XML

Fiscal Year Ending Sept.
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,149,842
Expenses
$1,339,222
Net Income
-$189,380
Net Assets
-$228,972
Notable Sources of Revenue Percent of Total Revenue
Contributions $699,077
60.8%
Program Services $336,205
29.2%
Investment Income $1,183
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $113,377
9.9%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $478,125
35.7%
Assets/Debt
Total Assets $2,116,250
Total Liabilities $2,345,222
Net Assets -$228,972
Club or Co-Op Income
Initiation Fees & Contributions $32,650
Income From Public Use of Club Facilities $0
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Richard L Brickley Jr (President) $0 $0 $0
Devens H Hamlen (Governor) $0 $0 $0
Roger Daprato (Treasurer) $0 $0 $0
David Tedeschi (Secretary) $0 $0 $0
Andrew Roberts (Governor) $0 $0 $0
Edward Martin (Governor) $0 $0 $0
Helen Grassi (Governor) $0 $0 $0
Matthew Mitchell (Governor) $0 $0 $0
David Schenkein (Governor) $0 $0 $0
+ View more people

Document Links

990
Filed on Aug. 11, 2016

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

View Filing
PDF XML
PDF (2 of 2)

Fiscal Year Ending Sept.
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,464,228
Expenses
$1,250,644
Net Income
$213,584
Net Assets
-$39,592
Notable Sources of Revenue Percent of Total Revenue
Contributions $924,670
63.2%
Program Services $439,127
30.0%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $100,431
6.9%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $456,865
36.5%
Assets/Debt
Total Assets $2,130,602
Total Liabilities $2,170,194
Net Assets -$39,592
Club or Co-Op Income
Initiation Fees & Contributions $33,300
Income From Public Use of Club Facilities $0
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Richard L Brickley Jr (President) $0 $0 $0
Devens H Hamlen (Governor) $0 $0 $0
Roger Daprato (Treasurer) $0 $0 $0
David Tedeschi (Secretary) $0 $0 $0
Breton V Hornblower (Governor) $0 $0 $0
Edward Martin (Governor) $0 $0 $0
Helen Grassi (Governor) $0 $0 $0
Ryan Hayes (Governor) $0 $0 $0
David Schenkein (Governor) $0 $0 $0
+ View more people

Document Links

990
Filed on Aug. 4, 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
$1,422,289
Expenses
$1,046,416
Net Income
$375,873
Net Assets
-$253,176
Notable Sources of Revenue Percent of Total Revenue
Contributions $1,031,940
72.6%
Program Services $311,391
21.9%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $78,958
5.6%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $428,205
40.9%
Assets/Debt
Total Assets $1,741,495
Total Liabilities $1,994,671
Net Assets -$253,176
Club or Co-Op Income
Initiation Fees & Contributions $23,100
Income From Public Use of Club Facilities $0

Document Links

990
Filed on Oct. 23, 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
$874,829
Expenses
$972,050
Net Income
-$97,221
Net Assets
-$629,049
Notable Sources of Revenue Percent of Total Revenue
Contributions $527,285
60.3%
Program Services $279,240
31.9%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $68,304
7.8%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $359,142
36.9%
Assets/Debt
Total Assets $1,188,405
Total Liabilities $1,817,454
Net Assets -$629,049
Club or Co-Op Income
Initiation Fees & Contributions $22,550
Income From Public Use of Club Facilities $0

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
$884,301
Expenses
$944,215
Net Income
-$59,914
Net Assets
-$531,828
Notable Sources of Revenue Percent of Total Revenue
Contributions $498,715
56.4%
Program Services $330,998
37.4%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $54,588
6.2%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $308,223
32.6%
Assets/Debt
Total Assets $1,127,162
Total Liabilities $1,658,990
Net Assets -$531,828
Club or Co-Op Income
Initiation Fees & Contributions $21,555
Income From Public Use of Club Facilities $0

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

Primary 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

Primary 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

About 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.

API

The data powering this website is available programmatically, via an API. Read the API documentation »

Byline

By Andrea Suozzo, Alec Glassford and Ash Ngu, ProPublica, and Brandon Roberts, Special to ProPublica.
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