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Bituminous Coal Operators Association Inc

  • Washington, DC
  • Tax-exempt since Jan. 1971
  • EIN: 52-0906130

Organization summary

Type of Nonprofit

Designated as a Business leagues, chambers of commerce, real estate boards, etc, created for the improvement of business conditions.

Donations to this organization are not tax deductible.

Summary charts: organization finances over time

Revenue
$48 (2025)

Expenses
$76.1k (2025)

Total Assets
$461k (2025)

Total Liabilities
$1.65k (2025)

Source: Form 990 tax filings from 2011 to 2025

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 March
2025

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$48
Expenses
$76,089
Net Income
-$76,041
Net Assets
$459,622
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $0
Investment Income $48
100%
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 $48,000
63.1%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $461,272
Total Liabilities $1,650
Net Assets $459,622
Compensation
Key Employees and Officers Compensation Related Other
Michael O Mckown (President) $42,000 $0 $0
Linda W Patrick (Asst. Sec Treas. & Admin) $13,500 $0 $0
Robert D Moore (Chairman) $0 $0 $0
Eric S Grimm (Board Member) $0 $0 $0
Jeremy J Harrison (Board Member) $0 $0 $0
Paul B Piccolini (Secretary Treasurer) $0 $0 $0
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Document Links

990
Filed on June 11, 2025

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

View Filing
XML

Fiscal Year Ending March
2024

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$676
Expenses
$105,335
Net Income
-$104,659
Net Assets
$535,663
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $0
Investment Income $676
100%
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 $78,000
74.0%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $535,663
Total Liabilities $0
Net Assets $535,663
Compensation
Key Employees and Officers Compensation Related Other
Michael O Mckown (President) $75,000 $0 $0
Linda W Patrick (Asst. Sec Treas. & Admin) $19,500 $0 $0
Robert D Moore (Chairman) $0 $0 $0
Eric S Grimm (Board Member) $0 $0 $0
Jeremy J Harrison (Board Member) $0 $0 $0
Paul B Piccolini (Secretary Treasurer) $0 $0 $0
+ View more people

Document Links

990
Filed on June 4, 2024

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

View Filing
XML

Fiscal Year Ending March
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$881
Expenses
$171,355
Net Income
-$170,474
Net Assets
$640,322
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $486
55.2%
Investment Income $395
44.8%
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 $144,000
84.0%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $640,322
Total Liabilities $0
Net Assets $640,322
Compensation
Key Employees and Officers Compensation Related Other
Michael O Mckown (President) $120,000 $0 $0
Linda W Patrick (Asst. Sec Treas. & Admin) $24,000 $0 $0
Robert D Moore (Chairman) $0 $0 $0
Eric S Grimm (Board Member) $0 $0 $0
Jeremy J Harrison (Board Member) $0 $0 $0
Paul B Piccolini (Secretary Treasurer) $0 $0 $0
+ View more people

Document Links

990
Filed on June 28, 2023

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

View Filing
XML

Fiscal Year Ending March
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$837
Expenses
$304,694
Net Income
-$303,857
Net Assets
$810,796
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $748
89.4%
Investment Income $89
10.6%
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 $210,000
68.9%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $818,162
Total Liabilities $7,366
Net Assets $810,796
Compensation
Key Employees and Officers Compensation Related Other
Michael O Mckown (President) $210,000 $0 $0
Linda W Patrick (Asst. Sec Treas. & Admin) $33,000 $0 $0
Robert D Moore (Chairman) $0 $0 $0
Paul B Piccolini (Secretary Treasurer) $0 $0 $0
Eric S Grimm (Board Member) $0 $0 $0
Jeremy J Harrison (Board Member) $0 $0 $0
+ View more people

Document Links

990
Filed on June 30, 2022

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

View Filing
PDF XML

Fiscal Year Ending March
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$897,544
Expenses
$1,570,531
Net Income
-$672,987
Net Assets
$1,114,653
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $6,537
0.7%
Investment Income $103
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $60,628
6.8%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $830,276
92.5%
Notable Expenses Percent of Total Expenses
Executive Compensation $240,000
15.3%
Professional Fundraising Fees $0
Other Salaries and Wages $16,042
1.0%
Assets/Debt
Total Assets $1,135,650
Total Liabilities $20,997
Net Assets $1,114,653
Compensation
Key Employees and Officers Compensation Related Other
Linda W Patrick (Asst. Sec Treas. & Admin) $687,448 $0 $0
Michael O Mckown (President) $643,170 $0 $0
Robert D Moore (Chairman) $0 $0 $0
Eric S Grimm (Board Member) $0 $0 $0
Jeremy J Harrison (Board Member) $0 $0 $0
Paul B Piccolini (Secretary Treasurer) $0 $0 $0
+ View more people

Document Links

990
Filed on Jan. 14, 2022

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

View Filing
XML

Fiscal Year Ending March
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,350,532
Expenses
$2,067,849
Net Income
-$717,317
Net Assets
$1,787,640
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,112,346
82.4%
Investment Income $459
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $237,727
17.6%
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 $488,197
23.6%
Assets/Debt
Total Assets $1,082,153
Total Liabilities -$705,487
Net Assets $1,787,640
Compensation
Key Employees and Officers Compensation Related Other
Michael O Mckown (President) $393,014 $0 $34,064
Linda W Patrick (Asst. Sec Treas. & Admin) $132,671 $0 $34,463
Robert E Murray (Chairman) $0 $0 $0
Ryan M Murray (Board Member) $0 $0 $0
Robert D Moore (Board Member) $0 $0 $0
Paul B Piccolini (Secretary Treasurer) $0 $0 $0
+ View more people

Document Links

990
Filed on Aug. 11, 2020

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

View Filing
PDF XML

Fiscal Year Ending March
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,773,368
Expenses
$1,524,482
Net Income
$248,886
Net Assets
$2,504,956
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,540,776
86.9%
Investment Income $819
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $231,773
13.1%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $580,408
38.1%
Professional Fundraising Fees $0
Other Salaries and Wages $3,008
0.2%
Assets/Debt
Total Assets $2,916,657
Total Liabilities $411,701
Net Assets $2,504,956
Compensation
Key Employees and Officers Compensation Related Other
Michael O Mckown (President) $380,474 $0 $40,308
Linda W Patrick (Asst. Sec Treasurer & Admi) $122,656 $0 $36,731
Robert E Murray (Chairman) $0 $0 $0
Ryan M Murray (Board Member) $0 $0 $0
Robert D Moore (Board Member) $0 $0 $0
Paul B Piccolini (Secretary Treasurer) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 1, 2019

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

View Filing
PDF XML

Fiscal Year Ending March
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,817,045
Expenses
$1,585,528
Net Income
$231,517
Net Assets
$2,258,101
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,590,534
87.5%
Investment Income $956
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $225,555
12.4%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $591,415
37.3%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $2,870,143
Total Liabilities $612,042
Net Assets $2,258,101
Compensation
Key Employees and Officers Compensation Related Other
Michael O Mckown (President) $365,278 $0 $74,637
Linda W Patrick (Asst. Sec Treasurer & Admin) $114,325 $0 $37,289
Robert E Murray (Chairman) $0 $0 $0
Ryan M Murray (Board Member) $0 $0 $0
Robert D Moore (Board Member) $0 $0 $0
Paul B Piccolini (Secretary Treasurer) $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 March
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,988,417
Expenses
$1,585,778
Net Income
$402,639
Net Assets
$1,933,491
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,768,275
88.9%
Investment Income $1,047
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $219,095
11.0%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $563,228
35.5%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $2,823,436
Total Liabilities $889,945
Net Assets $1,933,491
Compensation
Key Employees and Officers Compensation Related Other
Michael O Mckown (President) $338,874 $0 $57,819
Linda W Patrick (Asst. Sec Treasurer & Admi) $110,230 $0 $30,567
Robert E Murray (Chairman) $0 $0 $0
Ryan M Murray (Board Member) $0 $0 $0
Robert D Moore (Board Member) $0 $0 $0
Paul B Piccolini (Secretary Treasurer) $0 $0 $0
+ View more people

Document Links

990
Filed on Feb. 15, 2018

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

View Filing
XML

Fiscal Year Ending March
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,715,231
Expenses
$1,529,201
Net Income
$186,030
Net Assets
-$165,573
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,487,466
86.7%
Investment Income $930
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $226,835
13.2%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $528,102
34.5%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $1,325,460
Total Liabilities $1,491,033
Net Assets -$165,573
Compensation
Key Employees and Officers Compensation Related Other
Michael O Mckown (President) $312,192 $0 $36,543
Linda W Patrick (Asst. Sec Treasurer & Administrator) $103,033 $0 $58,602
Robert E Murray (Chairman) $0 $0 $0
Ryan M Murray (Board Member) $0 $0 $0
Robert D Moore (Board Member) $0 $0 $0
Paul B Piccolini (Secretary Treasurer) $0 $0 $0
+ View more people

Document Links

990
Filed on Feb. 3, 2017

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

View Filing
PDF XML

Fiscal Year Ending March
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,202,885
Expenses
$2,263,995
Net Income
-$61,110
Net Assets
-$549,454
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $2,232,026
> 100%
Investment Income $769
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $17,343
0.8%
Net Fundraising $0
Sales of Assets -$47,253
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $417,007
18.4%
Professional Fundraising Fees $0
Other Salaries and Wages $27,167
1.2%
Assets/Debt
Total Assets $1,299,611
Total Liabilities $1,849,065
Net Assets -$549,454
Compensation
Key Employees and Officers Compensation Related Other
Michael Mckown (President) $208,752 $0 $17,851
Linda W Patrick (Plan Administrator & Trustee) $104,583 $0 $85,821
Paul B Piccolini (Secretary/Treasurer) $0 $0 $0
Robert E Murray (Chairman) $0 $0 $0
Ryan M Murray (Board Member) $0 $0 $0
Robert D Moore (Board Member) $0 $0 $0
+ View more people

Document Links

990
Filed on Feb. 12, 2016

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

View Filing
PDF XML

Fiscal Year Ending March
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,938,271
Expenses
$2,312,861
Net Income
-$374,590
Net Assets
$300,001
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,924,034
99.3%
Investment Income $14,237
0.7%
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 $631,729
27.3%
Professional Fundraising Fees $0
Other Salaries and Wages $71,165
3.1%
Assets/Debt
Total Assets $1,248,828
Total Liabilities $948,827
Net Assets $300,001
Compensation
Key Employees and Officers Compensation Related Other
David M Young (President (Until 12/5/2013)) $399,961 $0 $60,429
Linda W Patrick (Asst Secretary/Treasurer) $91,133 $0 $38,547
Michael Mckown (President) $13,767 $0 $0
Charles S Perkins Iii (Secretary/Treasurer (Until 12/5/2013)) $3,758 $0 $15,592
Paul B Piccolini (Secretary/Treasurer) $0 $0 $0
Robert E Murray (Chairman) $0 $0 $0
Ryan M Murray (Board Member) $0 $0 $0
Robert D Moore (Board Member) $0 $0 $0
+ View more people

Document Links

990
Filed on Feb. 12, 2015

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

View Filing
PDF XML

Fiscal Year Ending March
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,998,010
Expenses
$2,895,336
Net Income
$102,674
Net Assets
$57,511
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $2,990,853
99.8%
Investment Income $7,157
0.2%
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 $745,453
25.7%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $1,782,131
Total Liabilities $1,724,620
Net Assets $57,511

Document Links

990
Filed on March 18, 2014

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

View Filing
PDF XML

Fiscal Year Ending March
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,156,377
Expenses
$2,757,539
Net Income
-$601,162
Net Assets
-$50,532
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $2,155,130
99.9%
Investment Income $1,247
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 $854,035
31.0%
Professional Fundraising Fees $0
Other Salaries and Wages $49,057
1.8%
Assets/Debt
Total Assets $1,293,213
Total Liabilities $1,343,745
Net Assets -$50,532

Document Links

990

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

PDF

Fiscal Year Ending March
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,675,068
Expenses
$1,911,113
Net Income
-$236,045
Net Assets
$550,630
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,671,953
99.8%
Investment Income $3,115
0.2%
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 $590,360
30.9%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $1,428,260
Total Liabilities $877,630
Net Assets $550,630

Document Links

990

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

PDF

Fiscal Year Ending March
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 March
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 March
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 March
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 March
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 March
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.

Updated