Skip to content
ProPublica Donate
ProPublica Donate

Spokane Area Childrens Chorus

  • Spokane, WA
  • Tax-exempt since May 1989
  • EIN: 91-1392217

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.

Donations to this organization are tax deductible.

Summary charts: organization finances over time

Revenue
$232k (2024)

Expenses
$163k (2024)

Total Assets
$603k (2024)

Total Liabilities
$14k (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
$231,829
Expenses
$162,886
Net Income
$68,943
Net Assets
$588,912
Notable Sources of Revenue Percent of Total Revenue
Contributions $140,170
60.5%
Program Services $79,884
34.5%
Investment Income $11,775
5.1%
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 $76,650
47.1%
Professional Fundraising Fees $0
Other Salaries and Wages $17,723
10.9%
Assets/Debt
Total Assets $602,889
Total Liabilities $13,977
Net Assets $588,912
Compensation
Key Employees and Officers Compensation Related Other
Sarah Hopkins (Executive Director) $47,250 $0 $8,967
Jaclin Cummings (Artistic Director) $29,400 $0 $0
Rebecca Chesterman (Trustee) $0 $0 $0
Alina Morrisey (Trustee) $0 $0 $0
Bruce Chesterman (Vice President) $0 $0 $0
Lydia Newell (President) $0 $0 $0
Sandra Hansen (Treasurer) $0 $0 $0
Su Meredith (Secretary) $0 $0 $0
+ View more people

Document Links

990
Filed on Oct. 30, 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 990-EZ
Revenue
$167,788
Expenses
$138,444
Net Income
$29,344
Net Assets
$477,442
Notable Sources of Revenue Percent of Total Revenue
Contributions $78,581
46.8%
Program Services $60,767
36.2%
Investment Income $18,652
11.1%
Net Fundraising $2,951
1.8%
Sales of Assets $0
Net Inventory Sales $9
0.0%
Other Revenue $198
0.1%
Assets/Debt
Total Assets $496,363
Total Liabilities $18,921
Net Assets $477,442
Compensation
Key Employees and Officers Compensation Other
Sarah Hopkins (Executive Director) $45,000 $8,783
Jaclin Cummings (Artistic Director) $28,000 $0
Gordon Ritchie (President) $0 $0
Bruce Chesterman (Vice President) $0 $0
Lydia Newell (Treasurer) $0 $0
Sandra Hansen (Secretary) $0 $0
Heather Ritchie (Trustee) $0 $0
Rebecca Chesterman (Trustee) $0 $0
Su Meredith (Trustee) $0 $0
+ View more people

Document Links

990-EZ
Filed on Nov. 14, 2023

Short form 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 990-EZ
Revenue
$129,612
Expenses
$130,881
Net Income
-$1,269
Net Assets
$429,563
Notable Sources of Revenue Percent of Total Revenue
Contributions $55,189
42.6%
Program Services $46,642
36.0%
Investment Income $3,235
2.5%
Net Fundraising $1,062
0.8%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $18,504
14.3%
Assets/Debt
Total Assets $455,211
Total Liabilities $25,648
Net Assets $429,563
Compensation
Key Employees and Officers Compensation Other
Sarah Hopkins (Executive Director) $45,000 $8,783
Jaclin Cummings (Artistic Director) $28,000 $0
Gordon Ritchie (President) $0 $0
Bruce Chesterman (Vice President) $0 $0
Lydia Newell (Treasurer) $0 $0
Angela Amos (Secretary) $0 $0
Heather Easterling Ritchie (Trustee) $0 $0
Beth Torgerson (Trustee) $0 $0
Rebecca Chesterman (Trustee) $0 $0
+ View more people

Document Links

990-EZ
Filed on Sept. 8, 2022

Short form 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
$113,617
Expenses
$108,941
Net Income
$4,676
Net Assets
$494,684
Notable Sources of Revenue Percent of Total Revenue
Contributions $95,382
84.0%
Program Services $15,473
13.6%
Investment Income $2,328
2.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $434
0.4%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $70,312
64.5%
Professional Fundraising Fees $0
Other Salaries and Wages $2,419
2.2%
Assets/Debt
Total Assets $545,993
Total Liabilities $51,309
Net Assets $494,684
Compensation
Key Employees and Officers Compensation Related Other
Sarah Hopkins (Executive Director) $45,000 $0 $0
Judy Hafso (Artistic Director) $26,340 $0 $0
Gordon Ritchie (President) $0 $0 $0
Heather Easterling Ritchie (Trustee) $0 $0 $0
Bruce Chesterman (Vice President) $0 $0 $0
Rebecca Chesterman (Trustee) $0 $0 $0
Lydia Newell (Treasurer) $0 $0 $0
Angela Little (Secretary) $0 $0 $0
Beth Torgerson (Trustees) $0 $0 $0
Verne Windham (Member At Large) $0 $0 $0
Ruth Seignemartin (Member At Large) $0 $0 $0
Miranda Chesterman (Member At Large) $0 $0 $0
Ann Benson (Member At Large) $0 $0 $0
Ellen Maccarone (Member At Large) $0 $0 $0
Leah Ann Howard (Member At Large) $0 $0 $0
Kris Hendron (Member At Large) $0 $0 $0
Kristina Ploeger Hekmatpanah (Member At Large) $0 $0 $0
+ View more people

Document Links

990
Filed on Oct. 22, 2021

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

View Filing
XML

Fiscal Year Ending June
2020

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$109,701
Expenses
$131,369
Net Income
-$21,668
Net Assets
$345,044
Notable Sources of Revenue Percent of Total Revenue
Contributions $46,669
42.5%
Program Services $50,043
45.6%
Investment Income $2,712
2.5%
Net Fundraising $4,297
3.9%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $460
0.4%
Assets/Debt
Total Assets $368,254
Total Liabilities $23,210
Net Assets $345,044
Compensation
Key Employees and Officers Compensation Other
Sarah Hopkins (Executive Director) $45,000 $7,306
Judy Hafso (Artistic Director) $26,340 $0
Gordon Ritchie (President) $0 $0
Robin Mc Lain (Treasurer) $0 $0
Bruce Chesterman (Vice President) $0 $0
Angela Little Gott (Secretary) $0 $0
Chris Mc Lain (Trustee) $0 $0
Rebecca Chesterman (Trustee) $0 $0
Heather Ritchie (Trustee) $0 $0
Lydia Newell (Trustee) $0 $0
Beth Torgerson (Trustee) $0 $0
+ View more people

Document Links

990-EZ
Filed on Aug. 19, 2020

Short form 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 990-EZ
Revenue
$142,726
Expenses
$127,790
Net Income
$14,936
Net Assets
$348,307
Notable Sources of Revenue Percent of Total Revenue
Contributions $52,057
36.5%
Program Services $75,497
52.9%
Investment Income $2,840
2.0%
Net Fundraising $5,578
3.9%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $333
0.2%
Assets/Debt
Total Assets $356,476
Total Liabilities $8,169
Net Assets $348,307
Compensation
Key Employees and Officers Compensation Other
Sarah Hopkins (Executive Director) $31,824 $5,876
Judy Hafso (Artistic Director) $23,460 $0
Robin Mc Lain (President/Treasurer) $0 $0
Angela Little Gott (Secretary) $0 $0
Gordon Ritchie (Vice President) $0 $0
Chris Mc Lain (Trustee) $0 $0
Bruce Chesterman (Trustee) $0 $0
Rebecca Chesterman (Trustee) $0 $0
Lydia Newell (Trustee) $0 $0
Beth Torgerson (Trustee) $0 $0
Lynn Pachelli (Trustee) $0 $0
Heather Ritchie (Trustee) $0 $0
+ View more people

Document Links

990-EZ
Filed on Oct. 9, 2019

Short form 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 990-EZ
Revenue
$143,475
Expenses
$123,825
Net Income
$19,650
Net Assets
$326,923
Notable Sources of Revenue Percent of Total Revenue
Contributions $70,448
49.1%
Program Services $61,156
42.6%
Investment Income $1,914
1.3%
Net Fundraising $4,046
2.8%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $591
0.4%
Assets/Debt
Total Assets $334,300
Total Liabilities $7,377
Net Assets $326,923
Compensation
Key Employees and Officers Compensation Other
Sarah Hopkins (Executive Director) $31,600 $6,900
Judy Hafso (Artistic Director) $14,000 $0
Marc Hafso (Artistic Director) $14,000 $0
Robin Mc Lain (Treasurer) $0 $0
Gordon Ritchie (Vice President, Board Of Trustees) $0 $0
David Klatt (President) $0 $0
Heather Ritchie (Trustee) $0 $0
Angela Little Gott (Secretary) $0 $0
Lynn Pachelli (Trustee) $0 $0
+ View more people

Document Links

990-EZ
Filed on July 25, 2018

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

View Filing
XML

Fiscal Year Ending June
2017

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$79,796
Expenses
$106,924
Net Income
-$27,128
Net Assets
$263,256
Notable Sources of Revenue Percent of Total Revenue
Contributions $21,032
26.4%
Program Services $47,391
59.4%
Investment Income $1,757
2.2%
Net Fundraising $5,340
6.7%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $596
0.7%
Assets/Debt
Total Assets $272,518
Total Liabilities $9,262
Net Assets $263,256
Compensation
Key Employees and Officers Compensation Other
Sarah Hopkins (Executive Director) $31,200 $0
Marc Hafso (Artistic Director) $14,000 $0
Judy Hafso (Artistic Director) $14,000 $0
David Klatt (President, Board Of Trustees) $0 $0
Robin Mc Lain (Treasurer And Vice President) $0 $0
Angela Little Gott (Secretary, Board Of Trustees) $0 $0
Lynn Pachelli (Member, Board Of Trustees) $0 $0
Gordon Ritchie (Member, Board Of Trustees) $0 $0
Heather Ritchie (Member, Board Of Trustees) $0 $0
+ View more people

Document Links

990-EZ
Filed on Sept. 29, 2017

Short form 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 990-EZ
Revenue
$92,409
Expenses
$107,543
Net Income
-$15,134
Net Assets
$249,928
Notable Sources of Revenue Percent of Total Revenue
Contributions $17,660
19.1%
Program Services $62,015
67.1%
Investment Income $2,642
2.9%
Net Fundraising $5,244
5.7%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $488
0.5%
Assets/Debt
Total Assets $257,896
Total Liabilities $7,968
Net Assets $249,928
Compensation
Key Employees and Officers Compensation Other
Sarah Hopkins (Executive Director) $26,623 $6,000
Judy Hafso (Artistic Director) $14,000 $0
Marc Hafso (Artistic Director) $14,000 $0
David Klatt (President, Board Of Trustees) $0 $0
Sandra Simpson (Vice President, Board Of Trustees) $0 $0
Robin Mc Lain (Treasurer, Board Of Trustees) $0 $0
Lynn Pachelli (Board Of Trustees) $0 $0
Debby Mc Connell (Secretary, Board Of Trustees) $0 $0
Sarah Rosman (Board Of Trustees) $0 $0
+ View more people

Document Links

990-EZ
Filed on Sept. 24, 2016

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

View Filing
PDF XML

Fiscal Year Ending June
2015

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$91,978
Expenses
$117,633
Net Income
-$25,655
Net Assets
$272,874
Notable Sources of Revenue Percent of Total Revenue
Contributions $20,738
22.5%
Program Services $58,238
63.3%
Investment Income $2,301
2.5%
Net Fundraising $5,722
6.2%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $619
0.7%
Assets/Debt
Total Assets $277,842
Total Liabilities $4,968
Net Assets $272,874
Compensation
Key Employees and Officers Compensation Other
Sarah Hopkins (Executive Director) $28,000 $4,000
Kristina Ploeger (Artistic Director) $26,000 $4,000
Robin Mc Lain (Treasurer) $0 $0
Sandra Simpson (President, Board Of Trustees) $0 $0
Juli Wasson (Secretary, Board Of Trustees) $0 $0
David Klatt (Vice President, Board Of Trustees) $0 $0
Jill Bennett (Trustee) $0 $0
Molly Parish (Trustee) $0 $0
Dan Dunne (Trustee) $0 $0
Debby Mc Connell (Trustee) $0 $0
+ View more people

Document Links

990-EZ
Filed on Oct. 30, 2015

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

View Filing
PDF XML

Fiscal Year Ending June
2014

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$93,226
Expenses
$119,017
Net Income
-$25,791
Net Assets
$276,822
Notable Sources of Revenue Percent of Total Revenue
Contributions $23,844
25.6%
Program Services $60,860
65.3%
Investment Income $1,009
1.1%
Net Fundraising $3,663
3.9%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $730
0.8%
Assets/Debt
Total Assets $286,562
Total Liabilities $9,740
Net Assets $276,822
Compensation
Key Employees and Officers Compensation Other
Sarah Hopkins (Executive Director) $28,000 $4,000
Kristina Ploeger (Artistic Director) $26,000 $4,000
Ruth Seignemartin (President, Board Of Trustees) $0 $0
Juli Wasson (Secretary, Board Of Trustees) $0 $0
Sandra Simpson (Trustee) $0 $0
David Klatt (Trustee) $0 $0
Jill Bennett (Trustee) $0 $0
Molly Parish (Trustee) $0 $0
Dan Dunne (Trustee) $0 $0
+ View more people

Document Links

990-EZ
Filed on Aug. 20, 2014

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

View Filing
PDF XML

Fiscal Year Ending June
2013

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$151,594
Expenses
$109,367
Net Income
$42,227
Net Assets
$237,491
Notable Sources of Revenue Percent of Total Revenue
Contributions $30,812
20.3%
Program Services $68,447
45.2%
Investment Income $48,656
32.1%
Net Fundraising -$570
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $1,379
0.9%
Assets/Debt
Total Assets $244,385
Total Liabilities $6,894
Net Assets $237,491

Document Links

990-EZ

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

PDF

Fiscal Year Ending June
2012

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$111,317
Expenses
$131,215
Net Income
-$19,898
Net Assets
$195,264
Notable Sources of Revenue Percent of Total Revenue
Contributions $31,574
28.4%
Program Services $72,343
65.0%
Investment Income $166
0.1%
Net Fundraising $6,822
6.1%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $412
0.4%
Assets/Debt
Total Assets $200,072
Total Liabilities $4,808
Net Assets $195,264

Document Links

990-EZ

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

PDF

Fiscal Year Ending June
2011

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$132,379
Expenses
$136,955
Net Income
-$4,576
Net Assets
$221,797
Notable Sources of Revenue Percent of Total Revenue
Contributions $48,113
36.3%
Program Services $74,857
56.5%
Investment Income $464
0.4%
Net Fundraising $8,619
6.5%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $326
0.2%
Assets/Debt
Total Assets $234,583
Total Liabilities $12,786
Net Assets $221,797

Document Links

990-EZ

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

PDF

Fiscal Year Ending June
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 June
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 June
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 June
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 June
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 June
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 June
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
PDF (2 of 2)

Fiscal Year Ending June
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 June
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 June
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

Fiscal Year Ending June
2000

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 June
1999

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 June
1998

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 June
1997

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.

API

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

See an issue with the data?

Contact Us

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