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The Decision Education Foundation

  • Palo Alto, CA
  • Tax-exempt since Feb. 2002
  • EIN: 77-0575573

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: Educational Institutions and Related Activities / Nonmonetary Support N.E.C. (NTEE)

Donations to this organization are tax deductible.

Summary charts: organization finances over time

Revenue
$246k (2023)

Expenses
$349k (2023)

Total Assets
$1.17M (2023)

Total Liabilities
$26k (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 Dec.
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$245,650
Expenses
$348,582
Net Income
-$102,932
Net Assets
$1,145,039
Notable Sources of Revenue Percent of Total Revenue
Contributions $227,701
92.7%
Program Services $29,287
11.9%
Investment Income $20,377
8.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$33,639
Net Inventory Sales $0
Other Revenue $1,924
0.8%
Notable Expenses Percent of Total Expenses
Executive Compensation $185,372
53.2%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $1,171,048
Total Liabilities $26,009
Net Assets $1,145,039
Compensation
Key Employees and Officers Compensation Related Other
Chris Spetzler (Executive Dir.) $131,420 $0 $4,140
Dana Luco (Secretary) $49,812 $0 $0
Ronald A Howard (President) $0 $0 $0
Carl S Spetzler (Vice President) $0 $0 $0
Jeff De Franco (Director) $0 $0 $0
Michael Carter (Chairman) $0 $0 $0
David Heckerman (Director) $0 $0 $0
Thomas Keelin (Director) $0 $0 $0
Sharon Swann (Treasurer) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 11, 2024

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

View Filing
XML

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$355,832
Expenses
$381,489
Net Income
-$25,657
Net Assets
$1,096,277
Notable Sources of Revenue Percent of Total Revenue
Contributions $168,346
47.3%
Program Services $192,746
54.2%
Investment Income $17,235
4.8%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$22,622
Net Inventory Sales $0
Other Revenue $127
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $174,655
45.8%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $1,130,241
Total Liabilities $33,964
Net Assets $1,096,277
Compensation
Key Employees and Officers Compensation Related Other
Chris Spetzler (Executive Dir.) $124,728 $0 $3,464
Dana Luco (Secretary) $46,463 $0 $0
Ronald A Howard (President) $0 $0 $0
Carl S Spetzler (Vice President) $0 $0 $0
Jeff De Franco (Director) $0 $0 $0
David Heckerman (Director) $0 $0 $0
Thomas Keelin (Director) $0 $0 $0
Andrew Dey (Chairman) $0 $0 $0
Sharon Swann (Treasurer) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 13, 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
$1,423,303
Expenses
$355,971
Net Income
$1,067,332
Net Assets
$1,246,676
Notable Sources of Revenue Percent of Total Revenue
Contributions $1,389,523
97.6%
Program Services $35,763
2.5%
Investment Income $13
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$2,188
Net Inventory Sales $0
Other Revenue $192
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $175,445
49.3%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $1,264,590
Total Liabilities $17,914
Net Assets $1,246,676
Compensation
Key Employees and Officers Compensation Related Other
Chris Spetzler (Executive Dir.) $122,068 $0 $3,612
Dana Luco (Secretary) $48,485 $0 $0
Kristine Larson (Secretary) $1,280 $0 $0
Ronald A Howard (President) $0 $0 $0
Carl S Spetzler (Vice President) $0 $0 $0
Jeff De Franco (Director) $0 $0 $0
David Heckerman (Director) $0 $0 $0
Thomas Keelin (Director) $0 $0 $0
Andy Dey (Chairman) $0 $0 $0
Sharon Swann (Treasurer) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 9, 2022

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

View Filing
XML

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$401,047
Expenses
$271,210
Net Income
$129,837
Net Assets
$181,752
Notable Sources of Revenue Percent of Total Revenue
Contributions $382,052
95.3%
Program Services $17,554
4.4%
Investment Income $57
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $1,357
0.3%
Net Inventory Sales $0
Other Revenue $27
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $135,801
50.1%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $198,583
Total Liabilities $16,831
Net Assets $181,752
Compensation
Key Employees and Officers Compensation Related Other
Chris Spetzler (Executive Dir.) $117,759 $0 $3,627
Paul Skov (Treasurer) $9,385 $0 $0
Kristine Larson (Corp Secretary) $5,030 $0 $0
Ronald A Howard (President) $0 $0 $0
Carl S Spetzler (Vice President) $0 $0 $0
Jeff De Franco (Director) $0 $0 $0
David Heckerman (Director) $0 $0 $0
Thomas Keelin (Director) $0 $0 $0
Andy Dey (Chairman) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 5, 2021

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

View Filing
XML

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$218,389
Expenses
$370,751
Net Income
-$152,362
Net Assets
$51,915
Notable Sources of Revenue Percent of Total Revenue
Contributions $164,138
75.2%
Program Services $52,000
23.8%
Investment Income $1,319
0.6%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$74
Net Inventory Sales $0
Other Revenue $1,006
0.5%
Notable Expenses Percent of Total Expenses
Executive Compensation $140,656
37.9%
Professional Fundraising Fees $0
Other Salaries and Wages $952
0.3%
Assets/Debt
Total Assets $71,721
Total Liabilities $19,806
Net Assets $51,915
Compensation
Key Employees and Officers Compensation Related Other
Chris Spetzler (Executive Dir.) $115,385 $0 $3,461
Paul Skov (Treasurer) $12,500 $0 $0
Kristine Larson (Corp Secretary) $9,310 $0 $0
Ronald A Howard (President) $0 $0 $0
Carl S Spetzler (Vice President) $0 $0 $0
David Heckerman (Director) $0 $0 $0
Thomas Keelin (Director) $0 $0 $0
Andy Dey (Chairman) $0 $0 $0
+ View more people

Document Links

990
Filed on Sept. 1, 2020

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

View Filing
PDF XML

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$298,694
Expenses
$376,906
Net Income
-$78,212
Net Assets
$204,277
Notable Sources of Revenue Percent of Total Revenue
Contributions $265,148
88.8%
Program Services $30,154
10.1%
Investment Income $1,536
0.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $1,856
0.6%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $156,399
41.5%
Professional Fundraising Fees $0
Other Salaries and Wages $2,941
0.8%
Assets/Debt
Total Assets $233,603
Total Liabilities $29,326
Net Assets $204,277

No Document Links

The IRS has provided extracted financial data for this filing, but has not yet released the source documents.

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$362,004
Expenses
$377,084
Net Income
-$15,080
Net Assets
$282,489
Notable Sources of Revenue Percent of Total Revenue
Contributions $359,863
99.4%
Program Services $16,856
4.7%
Investment Income -$101
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising -$14,716
Sales of Assets $102
0.0%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $170,129
45.1%
Professional Fundraising Fees $0
Other Salaries and Wages $52,493
13.9%
Assets/Debt
Total Assets $309,898
Total Liabilities $27,409
Net Assets $282,489
Compensation
Key Employees and Officers Compensation Related Other
Chris Spetzler (Executive Director) $100,000 $0 $3,000
Sheri Macdonald (Chief Development Officer) $37,738 $0 $0
James M Knappenberger (Treasurer) $16,875 $0 $0
Paul Skov (Treasurer) $8,300 $0 $0
Kristine Larson (Corp Secretary) $4,216 $0 $0
Ronald A Howard (President) $0 $0 $0
Carl S Spetzler (Director) $0 $0 $0
Rosaria Haugland (Director) $0 $0 $0
Ali Abbas (Director) $0 $0 $0
Nancy Golden (Chairman) $0 $0 $0
David Heckerman (Director) $0 $0 $0
Eric Horvitz (Director) $0 $0 $0
Thomas Keelin (Director) $0 $0 $0
Jim Matheson (Director) $0 $0 $0
Clint Corver (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 16, 2018

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

View Filing
PDF XML

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$481,355
Expenses
$393,860
Net Income
$87,495
Net Assets
$297,569
Notable Sources of Revenue Percent of Total Revenue
Contributions $463,256
96.2%
Program Services $36,357
7.6%
Investment Income $49
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising -$18,348
Sales of Assets $41
0.0%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $126,175
32.0%
Professional Fundraising Fees $0
Other Salaries and Wages $122,089
31.0%
Assets/Debt
Total Assets $324,259
Total Liabilities $26,690
Net Assets $297,569
Compensation
Key Employees and Officers Compensation Related Other
Chris Spetzler (Executive Dir.) $96,154 $0 $3,000
James M Knappenberger (Treasurer) $27,021 $0 $0
Ronald A Howard (President) $0 $0 $0
Carl S Spetzler (Director) $0 $0 $0
Rosaria Haugland (Director) $0 $0 $0
Ali Abbas (Director) $0 $0 $0
Nancy Golden (Chairman) $0 $0 $0
David Heckerman (Director) $0 $0 $0
Eric Horvitz (Director) $0 $0 $0
Thomas Keelin (Director) $0 $0 $0
Jim Matheson (Director) $0 $0 $0
Clint Corver (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 11, 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
$325,162
Expenses
$410,653
Net Income
-$85,491
Net Assets
$224,348
Notable Sources of Revenue Percent of Total Revenue
Contributions $299,477
92.1%
Program Services $27,200
8.4%
Investment Income $723
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$2,238
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $129,885
31.6%
Professional Fundraising Fees $0
Other Salaries and Wages $105,724
25.7%
Assets/Debt
Total Assets $229,839
Total Liabilities $5,491
Net Assets $224,348
Compensation
Key Employees and Officers Compensation Related Other
Chris Spetzler (Executive Dir.) $100,000 $0 $2,885
James M Knappenberger (Treasurer) $27,000 $0 $0
Ronald A Howard (President) $0 $0 $0
Carl S Spetzler (Chairman) $0 $0 $0
Rosaria Haugland (Director) $0 $0 $0
Ali Abbas (Director) $0 $0 $0
Nancy Golden (Director) $0 $0 $0
David Heckerman (Director) $0 $0 $0
Eric Horvitz (Director) $0 $0 $0
Thomas Keelin (Director) $0 $0 $0
Jim Matheson (Director) $0 $0 $0
Clint Corver (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 14, 2016

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

View Filing
PDF XML

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$381,944
Expenses
$367,692
Net Income
$14,252
Net Assets
$309,839
Notable Sources of Revenue Percent of Total Revenue
Contributions $357,646
93.6%
Program Services $21,563
5.6%
Investment Income $169
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $2,566
0.7%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $106,961
29.1%
Professional Fundraising Fees $0
Other Salaries and Wages $110,302
30.0%
Assets/Debt
Total Assets $323,837
Total Liabilities $13,998
Net Assets $309,839
Compensation
Key Employees and Officers Compensation Related Other
Chris Spetzler (Executive Dir.) $103,846 $0 $3,115
Ronald A Howard (President) $0 $0 $0
Carl S Spetzler (Chairman) $0 $0 $0
Rosaria Haugland (Director) $0 $0 $0
Nancy Golden (Director) $0 $0 $0
David Heckerman (Director) $0 $0 $0
Eric Horvitz (Director) $0 $0 $0
Thomas Keelin (Director) $0 $0 $0
Jim Matheson (Director) $0 $0 $0
James M Knappenberger (Treasurer) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 16, 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
$387,614
Expenses
$381,906
Net Income
$5,708
Net Assets
$295,587
Notable Sources of Revenue Percent of Total Revenue
Contributions $378,113
97.5%
Program Services $3,400
0.9%
Investment Income $246
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $5,855
1.5%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $140,558
36.8%
Professional Fundraising Fees $0
Other Salaries and Wages $119,144
31.2%
Assets/Debt
Total Assets $305,544
Total Liabilities $9,957
Net Assets $295,587
Compensation
Key Employees and Officers Compensation Related Other
Chris Spetzler (Executive Dir.) $133,846 $0 $6,712
Ronald A Howard (President) $0 $0 $0
Carl S Spetzler (Chairman) $0 $0 $0
Rosaria Haugland (Director) $0 $0 $0
Nancy Golden (Director) $0 $0 $0
David Heckerman (Director) $0 $0 $0
Eric Horvitz (Director) $0 $0 $0
Thomas Keelin (Director) $0 $0 $0
Jim Matheson (Director) $0 $0 $0
James M Knappenberger (Treasurer) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 14, 2014

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

View Filing
PDF XML

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$66,977
Expenses
$428,985
Net Income
-$362,008
Net Assets
$295,331
Notable Sources of Revenue Percent of Total Revenue
Contributions $66,932
99.9%
Program Services $0
Investment Income $45
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 $43,940
10.2%
Professional Fundraising Fees $0
Other Salaries and Wages $205,249
47.8%
Assets/Debt
Total Assets $311,187
Total Liabilities $15,856
Net Assets $295,331

Document Links

990

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

PDF

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,005,244
Expenses
$725,416
Net Income
$279,828
Net Assets
$657,339
Notable Sources of Revenue Percent of Total Revenue
Contributions $1,001,833
99.7%
Program Services $3,000
0.3%
Investment Income $69
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $342
0.0%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $179,557
24.8%
Professional Fundraising Fees $0
Other Salaries and Wages $270,287
37.3%
Assets/Debt
Total Assets $678,359
Total Liabilities $21,020
Net Assets $657,339

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

Fiscal Year Ending Dec.
2003

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.
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

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

PDF

Fiscal Year Ending Dec.
2001

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