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Wyoming Business Alliance

  • Cheyenne, WY
  • Tax-exempt since Aug. 1981
  • EIN: 83-0252658

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
$694k (2024)

Expenses
$715k (2024)

Total Assets
$241k (2024)

Total Liabilities
$37.1k (2024)

Source: Form 990 tax filings from 2011 to 2024

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending June
2024

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$694,017
Expenses
$715,104
Net Income
-$21,087
Net Assets
$203,832
Notable Sources of Revenue Percent of Total Revenue
Contributions $690,481
99.5%
Program Services $0
Investment Income $3,536
0.5%
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 $399,070
55.8%
Assets/Debt
Total Assets $240,906
Total Liabilities $37,074
Net Assets $203,832
Compensation
Key Employees and Officers Compensation Related Other
Greg Pulliam (Director) $0 $0 $0
Michele Wilson (Director) $0 $0 $0
Rebecca Miller (Vice Chairman) $0 $0 $0
Michael Howe (Treasurer) $0 $0 $0
Mike Williams (Director) $0 $0 $0
Mike Mores (Director) $0 $0 $0
Lauren Benford (Chairman) $0 $0 $0
Craig Rood (Director) $0 $0 $0
Rob Hendry (Director) $0 $0 $0
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Document Links

990
Filed on Oct. 29, 2024

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

View Filing
XML

Fiscal Year Ending June
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$616,144
Expenses
$695,226
Net Income
-$79,082
Net Assets
$224,919
Notable Sources of Revenue Percent of Total Revenue
Contributions $615,119
99.8%
Program Services $0
Investment Income $1,025
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 $167,288
24.1%
Professional Fundraising Fees $0
Other Salaries and Wages $187,344
26.9%
Assets/Debt
Total Assets $333,990
Total Liabilities $109,071
Net Assets $224,919
Compensation
Key Employees and Officers Compensation Related Other
Cindy Delancey (Executive Dir.) $167,228 $0 $0
Greg Pulliam (Director) $0 $0 $0
Michelle Butler (Director) $0 $0 $0
Rebecca Miller (Treasurer) $0 $0 $0
Michael Howe (Director) $0 $0 $0
Spencer Kimbal (Director) $0 $0 $0
Mike Mores (Director) $0 $0 $0
Lauren Benford (Vice Chairman) $0 $0 $0
Craig Rood (Director) $0 $0 $0
Rob Hendry (Chairman) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 3, 2023

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

View Filing
PDF XML

Fiscal Year Ending June
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$514,037
Expenses
$549,880
Net Income
-$35,843
Net Assets
$304,001
Notable Sources of Revenue Percent of Total Revenue
Contributions $512,935
99.8%
Program Services $0
Investment Income $1,102
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 $0
Professional Fundraising Fees $0
Other Salaries and Wages $271,165
49.3%
Assets/Debt
Total Assets $335,343
Total Liabilities $31,342
Net Assets $304,001
Compensation
Key Employees and Officers Compensation Related Other
Cindy Delancey (Executive Dir.) $180,351 $0 $0
Greg Pulliam (Chairman) $0 $0 $0
Michelle Butler (Director) $0 $0 $0
Rebecca Miller (Treasurer) $0 $0 $0
Cheryl Howard (Director) $0 $0 $0
Spencer Kimbal (Director) $0 $0 $0
Mike Mores (Director) $0 $0 $0
Lauren Benford (Director) $0 $0 $0
Craig Rood (Director) $0 $0 $0
Rob Hendry (Vice President) $0 $0 $0
+ View more people

Document Links

990
Filed on Oct. 31, 2022

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

View Filing
XML

Fiscal Year Ending June
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$480,435
Expenses
$400,834
Net Income
$79,601
Net Assets
$339,844
Notable Sources of Revenue Percent of Total Revenue
Contributions $478,158
99.5%
Program Services $0
Investment Income $2,277
0.5%
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 $184,649
46.1%
Professional Fundraising Fees $0
Other Salaries and Wages $42,822
10.7%
Assets/Debt
Total Assets $503,817
Total Liabilities $163,973
Net Assets $339,844
Compensation
Key Employees and Officers Compensation Related Other
Cindy Delancey (Executive Dir.) $184,649 $0 $0
Ernest Skretteberg (Director) $0 $0 $0
Erin Taylor (President) $0 $0 $0
Rebecca Miller (Treasurer) $0 $0 $0
Nick Agopian (Vice President) $0 $0 $0
Katie Legerski (Director) $0 $0 $0
Greg Pulliam (Director) $0 $0 $0
Lauren Benford (Director) $0 $0 $0
Rob Hendry (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 12, 2021

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

View Filing
PDF XML

Fiscal Year Ending June
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$610,439
Expenses
$524,271
Net Income
$86,168
Net Assets
$260,243
Notable Sources of Revenue Percent of Total Revenue
Contributions $608,851
99.7%
Program Services $0
Investment Income $1,588
0.3%
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 $169,076
32.2%
Professional Fundraising Fees $0
Other Salaries and Wages $127,807
24.4%
Assets/Debt
Total Assets $264,229
Total Liabilities $3,986
Net Assets $260,243
Compensation
Key Employees and Officers Compensation Related Other
Cindy Delancey (Executive Dir.) $169,076 $0 $0
Ernest Skretteberg (Director) $0 $0 $0
Erin Taylor (President) $0 $0 $0
David Bruni (Treasurer) $0 $0 $0
Nick Agopian (Vice President) $0 $0 $0
Katie Legerski (Director) $0 $0 $0
Greg Pulliam (Director) $0 $0 $0
Lauren Reiman (Director) $0 $0 $0
Bjorn Borstelmann (Director) $0 $0 $0
Rob Hendry (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 4, 2020

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

View Filing
PDF XML

Fiscal Year Ending June
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$406,471
Expenses
$379,857
Net Income
$26,614
Net Assets
$174,075
Notable Sources of Revenue Percent of Total Revenue
Contributions $405,907
99.9%
Program Services $0
Investment Income $564
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 $147,290
38.8%
Professional Fundraising Fees $0
Other Salaries and Wages $55,143
14.5%
Assets/Debt
Total Assets $213,501
Total Liabilities $39,426
Net Assets $174,075
Compensation
Key Employees and Officers Compensation Related Other
Cindy Delancey (Executive Dir.) $147,290 $0 $0
Ernest Skretteberg (President) $0 $0 $0
Erin Taylor (Vice President) $0 $0 $0
David Bruni (Treasurer) $0 $0 $0
Nick Agopian (Director) $0 $0 $0
Katie Legerski (Director) $0 $0 $0
Greg Pulliam (Director) $0 $0 $0
Lauren Reiman (Director) $0 $0 $0
Erik Rasmussen (Director) $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 June
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$438,560
Expenses
$444,525
Net Income
-$5,965
Net Assets
$147,461
Notable Sources of Revenue Percent of Total Revenue
Contributions $117,217
26.7%
Program Services $25,544
5.8%
Investment Income $209
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $295,590
67.4%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $290,309
65.3%
Assets/Debt
Total Assets $208,972
Total Liabilities $61,511
Net Assets $147,461
Compensation
Key Employees and Officers Compensation Related Other
Dave Bell (Board Member) $0 $0 $0
Fred Bronnenberg (Board Member) $0 $0 $0
Alexandra Wilkinson (Treasurer) $0 $0 $0
Paul Radakovich (Board Member) $0 $0 $0
Ernie Skretteberg (Vice Chair) $0 $0 $0
Liz Brimmer (Board Member) $0 $0 $0
Fred Von Ahrens (Chair) $0 $0 $0
Dan Mcglade (Board Member) $0 $0 $0
Tim Stubson (Board Member) $0 $0 $0
Cindy Delancey (Executive Director) $0 $0 $0
+ View more people

Document Links

990
Filed on March 13, 2019

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

View Filing
PDF XML

Fiscal Year Ending June
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$98,644
Expenses
$144,386
Net Income
-$45,742
Net Assets
$153,422
Notable Sources of Revenue Percent of Total Revenue
Contributions $82,815
84.0%
Program Services $12,720
12.9%
Investment Income $178
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $2,931
3.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $34,073
23.6%
Professional Fundraising Fees $0
Other Salaries and Wages $19,068
13.2%
Assets/Debt
Total Assets $188,633
Total Liabilities $35,211
Net Assets $153,422
Compensation
Key Employees and Officers Compensation Related Other
William Schilling (Executive Director) $34,073 $135,927 $0
Alexandra Wilkinson (Treasurer) $0 $0 $0
Fred Bronnenberg (Board Member) $0 $0 $0
Dan Mcglade (Board Member) $0 $0 $0
Paul Radakovich (Secretary) $0 $0 $0
Rick Kaysen (Board Member) $0 $0 $0
Fred Von Ahrens (Chairman) $0 $0 $0
Liz Brimmer (Board Member) $0 $0 $0
Tim Stubson (Board Member) $0 $0 $0
Ernie Skretteberg (Vice Chairman) $0 $0 $0
+ View more people

Document Links

990
Filed on March 12, 2018

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

View Filing
PDF XML

Fiscal Year Ending June
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$117,117
Expenses
$133,865
Net Income
-$16,748
Net Assets
$199,163
Notable Sources of Revenue Percent of Total Revenue
Contributions $93,755
80.1%
Program Services $12,945
11.1%
Investment Income $82
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $10,335
8.8%
Notable Expenses Percent of Total Expenses
Executive Compensation $50,851
38.0%
Professional Fundraising Fees $0
Other Salaries and Wages $23,750
17.7%
Assets/Debt
Total Assets $216,181
Total Liabilities $17,018
Net Assets $199,163

Document Links

990

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

PDF

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$194,890
Expenses
$208,883
Net Income
-$13,993
Net Assets
$215,911
Notable Sources of Revenue Percent of Total Revenue
Contributions $160,640
82.4%
Program Services $9,925
5.1%
Investment Income $166
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $24,159
12.4%
Notable Expenses Percent of Total Expenses
Executive Compensation $50,053
24.0%
Professional Fundraising Fees $0
Other Salaries and Wages $83,050
39.8%
Assets/Debt
Total Assets $240,019
Total Liabilities $24,108
Net Assets $215,911
Compensation
Key Employees and Officers Compensation Related Other
William Schilling (Executive Director) $42,500 $127,500 $30,212
Dave Bell (Treasurer) $0 $0 $0
Fred Bronnenberg (Board Member) $0 $0 $0
Kristen Lee (Board Member) $0 $0 $0
Paul Radakovich (Chairman) $0 $0 $0
Larry Wolfe (Board Member) $0 $0 $0
Liz Brimmer (Board Member) $0 $0 $0
Fred Von Ahrens (Vice Chair) $0 $0 $0
Ann Nelson (Board Member) $0 $0 $0
Tim Stubson (Board Member) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 15, 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
$166,556
Expenses
$169,503
Net Income
-$2,947
Net Assets
$229,904
Notable Sources of Revenue Percent of Total Revenue
Contributions $140,949
84.6%
Program Services $24,498
14.7%
Investment Income $178
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $931
0.6%
Notable Expenses Percent of Total Expenses
Executive Compensation $56,872
33.6%
Professional Fundraising Fees $0
Other Salaries and Wages $4,386
2.6%
Assets/Debt
Total Assets $232,783
Total Liabilities $2,879
Net Assets $229,904
Compensation
Key Employees and Officers Compensation Related Other
William Schilling (Executive Director) $48,283 $118,917 $29,743
Dave Bell (Chair) $0 $0 $0
Fred Bronnenberg (Treasurer) $0 $0 $0
Mike Ceballos (Board Member) $0 $0 $0
Harriet Hageman (Board Member) $0 $0 $0
Kristen Lee (Board Member) $0 $0 $0
Mick Mcmurry (Board Member) $0 $0 $0
Paul Radakovich (Vice Chair) $0 $0 $0
Larry Wolfe (Board Member) $0 $0 $0
Liz Brimmer (Board Member) $0 $0 $0
Fred Von Ahrens (Board Member) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 13, 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
$191,410
Expenses
$231,718
Net Income
-$40,308
Net Assets
$232,851
Notable Sources of Revenue Percent of Total Revenue
Contributions $162,216
84.7%
Program Services $28,109
14.7%
Investment Income $206
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $879
0.5%
Notable Expenses Percent of Total Expenses
Executive Compensation $73,656
31.8%
Professional Fundraising Fees $0
Other Salaries and Wages $40,931
17.7%
Assets/Debt
Total Assets $247,339
Total Liabilities $14,488
Net Assets $232,851
Compensation
Key Employees and Officers Compensation Related Other
William Schilling (Executive Director) $61,950 $103,250 $31,217
Dave Bell (Chair) $0 $0 $0
Fred Bronnenberg (Treasurer) $0 $0 $0
Mike Ceballos (Board Member) $0 $0 $0
Harriet Hageman (Board Member) $0 $0 $0
Kristen Lee (Board Member) $0 $0 $0
Mick Mcmurry (Board Member) $0 $0 $0
Paul Radakovich (Vice Chair) $0 $0 $0
Larry Wolfe (Board Member) $0 $0 $0
+ View more people

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990
Filed on Nov. 17, 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
$207,543
Expenses
$197,217
Net Income
$10,326
Net Assets
$273,159
Notable Sources of Revenue Percent of Total Revenue
Contributions $167,760
80.8%
Program Services $37,738
18.2%
Investment Income $170
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $1,875
0.9%
Notable Expenses Percent of Total Expenses
Executive Compensation $68,932
35.0%
Professional Fundraising Fees $0
Other Salaries and Wages $19,161
9.7%
Assets/Debt
Total Assets $286,377
Total Liabilities $13,218
Net Assets $273,159

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
$232,132
Expenses
$202,932
Net Income
$29,200
Net Assets
$262,833
Notable Sources of Revenue Percent of Total Revenue
Contributions $201,156
86.7%
Program Services $28,938
12.5%
Investment Income $68
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $1,970
0.8%
Notable Expenses Percent of Total Expenses
Executive Compensation $56,130
27.7%
Professional Fundraising Fees $0
Other Salaries and Wages $28,467
14.0%
Assets/Debt
Total Assets $279,627
Total Liabilities $16,794
Net Assets $262,833

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-EZ

Short form 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-EZ

Short form 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-EZ

Short form 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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