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Shalom Ministries Inc

  • Spokane, WA
  • Tax-exempt since Aug. 1998
  • EIN: 91-1878389

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: Human Services — Multipurpose and Other / Human Service Organizations - Multipurpose (NTEE)

Donations to this organization are tax deductible.

Summary charts: organization finances over time

Revenue
$170k (2024)

Expenses
$180k (2024)

Total Assets
$176k (2024)

Total Liabilities
$3.87k (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 Dec.
2024

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$170,188
Expenses
$179,717
Net Income
-$9,529
Net Assets
$171,767
Notable Sources of Revenue Percent of Total Revenue
Contributions $163,813
96.3%
Program Services $0
Investment Income $6,375
3.7%
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 $0
Professional Fundraising Fees $0
Other Salaries and Wages $93,488
52.0%
Assets/Debt
Total Assets $175,636
Total Liabilities $3,869
Net Assets $171,767
Compensation
Key Employees and Officers Compensation Related Other
Deidre Jacobsen (President) $0 $0 $0
Rev Barbara Caviezel (Vice Preside) $0 $0 $0
Nancy Morlcok (Secretary) $0 $0 $0
David Custer (Director) $0 $0 $0
Ted Ketcham (Director) $0 $0 $0
Steve Nash (Director) $0 $0 $0
Kurt Stephan (Treasurer) $0 $0 $0
Dexter Phillips (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on April 11, 2025

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

View Filing
XML

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$144,705
Expenses
$162,346
Net Income
-$17,641
Net Assets
$183,657
Notable Sources of Revenue Percent of Total Revenue
Contributions $139,220
96.2%
Program Services $0
Investment Income $5,485
3.8%
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 $0
Professional Fundraising Fees $0
Other Salaries and Wages $75,149
46.3%
Assets/Debt
Total Assets $209,275
Total Liabilities $25,618
Net Assets $183,657
Compensation
Key Employees and Officers Compensation Related Other
Deidre Jacobsen (President) $0 $0 $0
Rev Barbara Caviezel (Vice Preside) $0 $0 $0
Tim Swartout (Ed & Treasur) $0 $0 $0
Nancy Morlcok (Secretary) $0 $0 $0
David Custer (Director) $0 $0 $0
Ted Ketcham (Director) $0 $0 $0
Steve Nash (Director) $0 $0 $0
Kurt Stephan (Director) $0 $0 $0
Dexter Phillips (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Oct. 15, 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
$138,445
Expenses
$142,140
Net Income
-$3,695
Net Assets
$201,298
Notable Sources of Revenue Percent of Total Revenue
Contributions $138,355
99.9%
Program Services $0
Investment Income $90
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 $0
Professional Fundraising Fees $0
Other Salaries and Wages $63,781
44.9%
Assets/Debt
Total Assets $226,035
Total Liabilities $24,737
Net Assets $201,298
Compensation
Key Employees and Officers Compensation Related Other
Deidre Jacobsen (President) $0 $0 $0
Rev Barbara Caviezel (Vice Preside) $0 $0 $0
Tim Swartout (Ed & Treasur) $0 $0 $0
Nancy Morlcok (Secretary) $0 $0 $0
David Custer (Director) $0 $0 $0
Ted Ketcham (Director) $0 $0 $0
Rev Cody Natland (Director) $0 $0 $0
Dexter Phillips (Director) $0 $0 $0
Steve Nash (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Oct. 3, 2023

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

View Filing
XML

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$167,035
Expenses
$117,019
Net Income
$50,016
Net Assets
$205,202
Notable Sources of Revenue Percent of Total Revenue
Contributions $166,929
99.9%
Program Services $0
Investment Income $106
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 $0
Professional Fundraising Fees $0
Other Salaries and Wages $58,444
49.9%
Assets/Debt
Total Assets $230,490
Total Liabilities $25,288
Net Assets $205,202
Compensation
Key Employees and Officers Compensation Related Other
Deidre Jacobsen (President) $0 $0 $0
Rev Barbara Caviezel (Vice Preside) $0 $0 $0
Tim Swartout (Ed & Treasur) $0 $0 $0
Nancy Morlcok (Secretary) $0 $0 $0
David Custer (Director) $0 $0 $0
Ted Ketcham (Director) $0 $0 $0
Rev Cody Natland (Director) $0 $0 $0
Dexter Phillips (Director) $0 $0 $0
Steve Nash (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Aug. 16, 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
$191,001
Expenses
$134,645
Net Income
$56,356
Net Assets
$141,194
Notable Sources of Revenue Percent of Total Revenue
Contributions $143,202
75.0%
Program Services $0
Investment Income $90
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $47,709
25.0%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $596
0.4%
Other Salaries and Wages $53,639
39.8%
Assets/Debt
Total Assets $175,660
Total Liabilities $34,466
Net Assets $141,194
Compensation
Key Employees and Officers Compensation Related Other
Deidre Jacobsen (President) $0 $0 $0
Rev Barbara Cavizel (Vice Preside) $0 $0 $0
Tim Swartout (Ed & Treasur) $0 $0 $0
Nancy Morlcok (Secretary) $0 $0 $0
David Custer (Director) $0 $0 $0
Ted Ketcham (Director) $0 $0 $0
Linda Pearson (Director) $0 $0 $0
Rev Cody Natland (Director) $0 $0 $0
Dexter Phillips (Director) $0 $0 $0
Steve Nash (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Aug. 24, 2021

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

View Filing
PDF XML

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$104,657
Expenses
$102,599
Net Income
$2,058
Net Assets
$84,683
Notable Sources of Revenue Percent of Total Revenue
Contributions $71,541
68.4%
Program Services $0
Investment Income $69
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $33,047
31.6%
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 $38,072
37.1%
Assets/Debt
Total Assets $85,997
Total Liabilities $1,314
Net Assets $84,683
Compensation
Key Employees and Officers Compensation Related Other
Deidre Jacobsen (President) $0 $0 $0
Rev Barbara Cavizel (Vice Preside) $0 $0 $0
Tim Swartout (Treasurer) $0 $0 $0
Nancy Morlcok (Secretary) $0 $0 $0
David Custer (Member) $0 $0 $0
Ted Ketcham (Member) $0 $0 $0
Rev Roger Hudson (Member) $0 $0 $0
Linda Pearson (Member) $0 $0 $0
Rev Cody Natland (Member) $0 $0 $0
Dexter Phillips (Member) $0 $0 $0
Steve Nash (Member) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 29, 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
$153,058
Expenses
$79,350
Net Income
$73,708
Net Assets
$102,799
Notable Sources of Revenue Percent of Total Revenue
Contributions $126,433
82.6%
Program Services $0
Investment Income $41
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $26,584
17.4%
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 $26,668
33.6%
Assets/Debt
Total Assets $103,618
Total Liabilities $819
Net Assets $102,799
Compensation
Key Employees and Officers Compensation Related Other
Deidre Jacobsen (President) $0 $0 $0
Rev Barbara Cavizel (Vice Preside) $0 $0 $0
Tim Swartout (Treasurer) $0 $0 $0
Nancy Morlcok (Secretary) $0 $0 $0
David Custer (Member) $0 $0 $0
Kathy Barrick (Member) $0 $0 $0
Ted Ketcham (Member) $0 $0 $0
Mike Adams (Member) $0 $0 $0
Rev Roger Hudson (Member) $0 $0 $0
Linda Pearson (Member) $0 $0 $0
Rev Cody Natland (Member) $0 $0 $0
+ View more people

Document Links

990
Filed on May 29, 2019

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

View Filing
PDF XML

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$116,209
Expenses
$98,997
Net Income
$17,212
Net Assets
$29,091
Notable Sources of Revenue Percent of Total Revenue
Contributions $116,204
100.0%
Program Services $0
Investment Income $5
0.0%
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 $46,528
47.0%
Assets/Debt
Total Assets $30,054
Total Liabilities $963
Net Assets $29,091
Compensation
Key Employees and Officers Compensation Related Other
Barbara Cavizei (Vice Preside) $0 $0 $0
Deidre Jacobsen (President) $0 $0 $0
David Custer (Director) $0 $0 $0
Kathy Barrick (Director) $0 $0 $0
Tim Swartout (Treasurer) $0 $0 $0
Dale Cockrum (Secretary) $0 $0 $0
+ View more people

Document Links

990
Filed on Aug. 14, 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
$85,211
Expenses
$97,348
Net Income
-$12,137
Net Assets
$11,879
Notable Sources of Revenue Percent of Total Revenue
Contributions $55,374
65.0%
Program Services $14,130
16.6%
Investment Income $3
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $15,704
18.4%
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 $50,756
52.1%
Assets/Debt
Total Assets $13,402
Total Liabilities $1,523
Net Assets $11,879
Compensation
Key Employees and Officers Compensation Related Other
Barbara Cavizei (Director) $0 $0 $0
Gary Dyer (Director) $0 $0 $0
Deidre Jacobsen (Director) $0 $0 $0
Doreen Jewell (Director) $0 $0 $0
David Custer (Director) $0 $0 $0
Frank Love (Director) $0 $0 $0
Tim Swartout (Treasurer) $0 $0 $0
Dale Cockrum (President) $0 $0 $0
Doris Dyer (Secretary) $0 $0 $0
+ View more people

Document Links

990
Filed on Sept. 6, 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
$88,277
Expenses
$81,301
Net Income
$6,976
Net Assets
$23,918
Notable Sources of Revenue Percent of Total Revenue
Contributions $88,252
100.0%
Program Services $0
Investment Income $25
0.0%
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 $28,887
35.5%
Assets/Debt
Total Assets $24,875
Total Liabilities $957
Net Assets $23,918
Compensation
Key Employees and Officers Compensation Related Other
Barbara Cavizei (Director) $0 $0 $0
Gary Dyer (Director) $0 $0 $0
Deidre Jacobsen (Director) $0 $0 $0
Doreen Jewell (Director) $0 $0 $0
David Custer (Director) $0 $0 $0
Frank Love (Director) $0 $0 $0
Tim Swartout (Treasurer) $0 $0 $0
Dale Cockrum (President) $0 $0 $0
Doris Dyer (Secretary) $0 $0 $0
+ View more people

Document Links

990
Filed on Sept. 8, 2016

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

View Filing
PDF XML
PDF (2 of 2)

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$36,486
Expenses
$41,797
Net Income
-$5,311
Net Assets
$16,930
Notable Sources of Revenue Percent of Total Revenue
Contributions $36,486
100%
Program Services $0
Investment Income $0
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 $8,883
21.3%
Assets/Debt
Total Assets $17,214
Total Liabilities $284
Net Assets $16,930
Compensation
Key Employees and Officers Compensation Related Other
Barbara Cavizei (Director) $0 $0 $0
Gary Dyer (Director) $0 $0 $0
Deidre Jacobsen (Director) $0 $0 $0
Doreen Jewell (Director) $0 $0 $0
David Custer (Director) $0 $0 $0
Frank Love (Director) $0 $0 $0
Tim Swartout (Treasurer) $0 $0 $0
Dale Cockrum (President) $0 $0 $0
Doris Dyer (Secretary) $0 $0 $0
+ View more people

Document Links

990
Filed on Aug. 4, 2015

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

View Filing
PDF XML

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$38,528
Expenses
$40,019
Net Income
-$1,491
Net Assets
$22,241
Notable Sources of Revenue Percent of Total Revenue
Contributions $38,528
100%
Program Services $0
Investment Income $0
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 $7,000
17.5%
Assets/Debt
Total Assets $22,241
Total Liabilities $0
Net Assets $22,241
Compensation
Key Employees and Officers Compensation Related Other
Barbara Cavizei (Director) $0 $0 $0
Gary Dyer (Director) $0 $0 $0
Deidre Jacobsen (Director) $0 $0 $0
Doreen Jewell (Director) $0 $0 $0
David Custer (Director) $0 $0 $0
Frank Love (Director) $0 $0 $0
Tim Swartout (Treasurer) $0 $0 $0
Dale Cockrum (President) $0 $0 $0
Doris Dyer (Secretary) $0 $0 $0
+ View more people

Document Links

990
Filed on June 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 990-EZ
Revenue
$39,610
Expenses
$54,249
Net Income
-$14,639
Net Assets
$23,732
Notable Sources of Revenue Percent of Total Revenue
Contributions $38,098
96.2%
Program Services $0
Investment Income $1,107
2.8%
Net Fundraising $405
1.0%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $25,630
Total Liabilities $1,898
Net Assets $23,732

Document Links

990-EZ

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

PDF

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$59,039
Expenses
$60,041
Net Income
-$1,002
Net Assets
$45,595
Notable Sources of Revenue Percent of Total Revenue
Contributions $53,862
91.2%
Program Services $0
Investment Income $435
0.7%
Net Fundraising $4,742
8.0%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $46,433
Total Liabilities $838
Net Assets $45,595

Document Links

990-EZ

Short form 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.
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-EZ

Short form 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-EZ

Short form 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-EZ

Short form 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-EZ

Short form 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-EZ

Short form 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-EZ

Short form 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