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Alpha Gamma Delta Fraternity

Phi Chapter
  • Corvallis, OR
  • Tax-exempt since May 1941
  • EIN: 93-0388543

Organization summary

Type of Nonprofit

Designated as a Social and recreational clubs.

Donations to this organization are not tax deductible.

Summary charts: organization finances over time

Revenue
$541k (2023)

Expenses
$534k (2023)

Total Assets
$110k (2023)

Total Liabilities
$49.6k (2023)

Source: Form 990 tax filings from 2012 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 June
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$541,151
Expenses
$533,579
Net Income
$7,572
Net Assets
$60,473
Notable Sources of Revenue Percent of Total Revenue
Contributions $7,324
1.4%
Program Services $533,442
98.6%
Investment Income $385
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 $0
Assets/Debt
Total Assets $110,047
Total Liabilities $49,574
Net Assets $60,473
Club or Co-Op Income
Initiation Fees & Contributions $0
Income From Public Use of Club Facilities $0
Compensation
Key Employees and Officers Compensation Related Other
Sandy Jameson (Financial Advisor) $0 $0 $0
Haley Brown (Vp Finance) $0 $0 $0
Lilly Langer (Chapter President) $0 $0 $0
Laura Dellinger (Chapter Advisor) $0 $0 $0
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Document Links

990
Filed on Nov. 9, 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
$269,035
Expenses
$336,892
Net Income
-$67,857
Net Assets
$27,867
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $268,704
99.9%
Investment Income $331
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 $0
Assets/Debt
Total Assets $38,523
Total Liabilities $10,656
Net Assets $27,867
Club or Co-Op Income
Initiation Fees & Contributions $8,000
Income From Public Use of Club Facilities $0
Compensation
Key Employees and Officers Compensation Related Other
Kathy Franklin (Academic Exc Ellence Team Adv) $0 $0 $0
Regan Mott (Finance Team Advisor) $0 $0 $0
Darcie Vander Zanden (Administration Team Advisor) $0 $0 $0
Laura Dellinger (Chapter Advisor) $0 $0 $0
Tara Rice (Chyapter Wellness Tean Adviso) $0 $0 $0
Leia Braich (Recruitmenty Tean Advisor) $0 $0 $0
Jacque Deeds (Member Expierence Yean Adviso) $0 $0 $0
Megan Sarles (Marketing Team Advisor) $0 $0 $0
Darcie Vander Zanden (Campus Relations Team Advisor) $0 $0 $0
Karen Wold (Philanthropy Team Advisor) $0 $0 $0
Sandy Jameson (Property Advisor) $0 $0 $0
Susan Ostmo (New Member Expierence Team) $0 $0 $0
Sarah Schroeder (Event Planning Team Advisor) $0 $0 $0
Tess Ferryman (Vp Academic Excellence) $0 $0 $0
Stephanie Bashoury (Vp Finance) $0 $0 $0
Audry Williams (Vp Adminstration) $0 $0 $0
Isella Wallace (Chapter President) $0 $0 $0
Alyssa Schelin (Vp Chapter Wellness) $0 $0 $0
Maddie Hansen (Vp Recruitment) $0 $0 $0
Cassidy Meyer (Vp Member Experience) $0 $0 $0
Logan Kennedy (Vp Marketing) $0 $0 $0
Kelli Nekomoto (Vp Campus Reloations) $0 $0 $0
Audrey Porter (Vp Philanthropy) $0 $0 $0
Megan Grebing (Vp Property) $0 $0 $0
Lily Langer (Vp New Member Expierence) $0 $0 $0
See filing for compensation of 1 other people →
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Document Links

990
Filed on Nov. 15, 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
$385,946
Expenses
$431,774
Net Income
-$45,828
Net Assets
$95,724
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $384,821
99.7%
Investment Income $775
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $350
0.1%
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 $0
Assets/Debt
Total Assets $95,724
Total Liabilities $0
Net Assets $95,724
Club or Co-Op Income
Initiation Fees & Contributions $8,575
Income From Public Use of Club Facilities $0
Compensation
Key Employees and Officers Compensation Related Other
Isabelle Austen (Assit Dir Of) $0 $0 $0
Julia Brassel (Vp Nm Experi) $0 $0 $0
Kathryn Bruun (Dir Of Prope) $0 $0 $0
Gwenyth Fisk (Vp Campus Re) $0 $0 $0
Kirby Fredricksen (Chapter Pres) $0 $0 $0
Jamie Hamann (Dir Of Membe) $0 $0 $0
Madison Hansen (Dir Of Nm Pr) $0 $0 $0
Megan Hendricks (Dir Of Commu) $0 $0 $0
Kelsie Keller (Dir Academic) $0 $0 $0
Avery Kim (Vp Finance) $0 $0 $0
Lily Langer (Dir Of Siste) $0 $0 $0
Kathryn Lipscomb (Vp Marketing) $0 $0 $0
Sophia Masir (Vp Philanthr) $0 $0 $0
Jamie Mcentire (Vp Event Pla) $0 $0 $0
Grace Merrick (Vp Chapter W) $0 $0 $0
Kelli Nekomoto (Dir Of Dei) $0 $0 $0
Lily Pasion (Dir Of Ritua) $0 $0 $0
Hallie Poorman (Vp Recruitme) $0 $0 $0
Audrey Porter (Dir Of Comm) $0 $0 $0
Macy Rickert (Vp Member Ex) $0 $0 $0
Kelly Sandoval (Dir Of Merch) $0 $0 $0
Megan Sarles (Finance Team) $0 $0 $0
Alyssa Schelin (Dir Of Speci) $0 $0 $0
Makayla Schmierer (Dir Of Socia) $0 $0 $0
Jillian Van Vleet (Dir Of Activ) $0 $0 $0
See filing for compensation of 3 other people →
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Document Links

990
Filed on Oct. 18, 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 Form 990
Revenue
$400,928
Expenses
$428,926
Net Income
-$27,998
Net Assets
$141,552
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $400,003
99.8%
Investment Income $925
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 $0
Assets/Debt
Total Assets $141,552
Total Liabilities $0
Net Assets $141,552
Club or Co-Op Income
Initiation Fees & Contributions $10,600
Income From Public Use of Club Facilities $0
Compensation
Key Employees and Officers Compensation Related Other
Rachel Adkisson (Vp Academic) $0 $0 $0
Noreen Ahmed (Dir Of Nm Pr) $0 $0 $0
Caroline Allers (Dir Of Comm) $0 $0 $0
Sydney Debord (Chapter Pres) $0 $0 $0
Kathryn Rose Fegan (Vp Member Ex) $0 $0 $0
Gwenyth Fisk (Dir Of Leade) $0 $0 $0
Kirby Fredricksen (Vp Philanthr) $0 $0 $0
Alyssa Grimes (Dir Of Membe) $0 $0 $0
Pierce Grimes (Dir Of Merch) $0 $0 $0
Lacey Hedeen (Vp Recruitme) $0 $0 $0
Greyland Hekker (Dir Of Commu) $0 $0 $0
Maizy Helmholz (Dir Of Soph) $0 $0 $0
Kelsey Kirkpartick (Dir Of Speci) $0 $0 $0
Kathryn Lipscomb (Vp Event Pla) $0 $0 $0
Sophia Masri (Vp Chapter W) $0 $0 $0
Jordan Mccarty (Vp Nm Experi) $0 $0 $0
Madeline Mckenna (Assit Dir Of) $0 $0 $0
Grace Merrrick (Dir Of Siste) $0 $0 $0
Regan Mott (Vp Finance) $0 $0 $0
Kari Nelson (Dir Of Socia) $0 $0 $0
Eliana Ortega (Dir Of Prope) $0 $0 $0
Maria Pasion (Vp Marketing) $0 $0 $0
Hallie Poorman (Dir Of Activ) $0 $0 $0
Victoria Puckett (Vp Administr) $0 $0 $0
Megan Sarles (Finance Team) $0 $0 $0
See filing for compensation of 4 other people →
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Document Links

990
Filed on Oct. 24, 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
$584,929
Expenses
$594,601
Net Income
-$9,672
Net Assets
$169,550
Notable Sources of Revenue Percent of Total Revenue
Contributions $185,579
31.7%
Program Services $399,350
68.3%
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 $0
Assets/Debt
Total Assets $169,550
Total Liabilities $0
Net Assets $169,550
Club or Co-Op Income
Initiation Fees & Contributions $10,060
Income From Public Use of Club Facilities $0
Compensation
Key Employees and Officers Compensation Related Other
Leia Braich (Undergraduate Chapter Preside) $0 $0 $0
Laura Dellinger (Chapter Advisor) $0 $0 $0
Mackenzie Lee (Undergraduate Vp Finance) $0 $0 $0
Kristan Krivoshein (Finance Advisor) $0 $0 $0
Sydney Debord (Undergraduate Vp Administrati) $0 $0 $0
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Document Links

990
Filed on Oct. 22, 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
$568,366
Expenses
$553,998
Net Income
$14,368
Net Assets
$176,622
Notable Sources of Revenue Percent of Total Revenue
Contributions $185,562
32.6%
Program Services $382,804
67.4%
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 $0
Assets/Debt
Total Assets $176,622
Total Liabilities $0
Net Assets $176,622
Club or Co-Op Income
Initiation Fees & Contributions $10,400
Income From Public Use of Club Facilities $0
Compensation
Key Employees and Officers Compensation Related Other
Riley Johnson (President) $0 $0 $0
Laura Dellinger (Chapter Advisor) $0 $0 $0
Annika Kuether (Vp Finance) $0 $0 $0
Sandra Jameson (Finance Advisor) $0 $0 $0
Madison Bartula Hengkle (Vp Administration) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 14, 2018

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
$490,386
Expenses
$515,028
Net Income
-$24,642
Net Assets
$162,254
Notable Sources of Revenue Percent of Total Revenue
Contributions $161,443
32.9%
Program Services $328,943
67.1%
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 $0
Assets/Debt
Total Assets $162,254
Total Liabilities $0
Net Assets $162,254
Club or Co-Op Income
Initiation Fees & Contributions $8,600
Income From Public Use of Club Facilities $0
Compensation
Key Employees and Officers Compensation Related Other
Madison Dartula (President) $0 $0 $0
Laura Dellinger (Chapter Advisor) $0 $0 $0
Cameron Klome (Vp Finance) $0 $0 $0
Sandra Jameson (Finance Advisor) $0 $0 $0
Anna Bryant (Vp Operations) $0 $0 $0
+ View more people

Document Links

990
Filed on Oct. 27, 2017

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
$538,992
Expenses
$503,204
Net Income
$35,788
Net Assets
$171,063
Notable Sources of Revenue Percent of Total Revenue
Contributions $200,366
37.2%
Program Services $338,626
62.8%
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 $60,330
12.0%
Assets/Debt
Total Assets $171,063
Total Liabilities $0
Net Assets $171,063
Club or Co-Op Income
Initiation Fees & Contributions $0
Income From Public Use of Club Facilities $0
Compensation
Key Employees and Officers Compensation Related Other
Karli Gabica (President) $0 $0 $0
Laura Dellinger (Chapter Advisor) $0 $0 $0
Erica Saporito (Vp Finance) $0 $0 $0
Sandra Jameson (Finance Advisor) $0 $0 $0
Kelcy Mullaly (Vp Operations) $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 June
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$555,689
Expenses
$534,782
Net Income
$20,907
Net Assets
$135,275
Notable Sources of Revenue Percent of Total Revenue
Contributions $237,929
42.8%
Program Services $317,738
57.2%
Investment Income $22
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 $66,399
12.4%
Assets/Debt
Total Assets $135,275
Total Liabilities $0
Net Assets $135,275
Club or Co-Op Income
Initiation Fees & Contributions $0
Income From Public Use of Club Facilities $0
Compensation
Key Employees and Officers Compensation Related Other
Hannah Chute (President) $0 $0 $0
Laura Dellinger (Chapter Advisor) $0 $0 $0
Karli Gabica (Vp Finance) $0 $0 $0
Sandra Jameson (Finance Advisor) $0 $0 $0
Alexa Merriman (Vp Operations) $0 $0 $0
+ View more people

Document Links

990
Filed on Oct. 14, 2015

Primary 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 Form 990
Revenue
$565,376
Expenses
$569,464
Net Income
-$4,088
Net Assets
$114,368
Notable Sources of Revenue Percent of Total Revenue
Contributions $233,290
41.3%
Program Services $332,067
58.7%
Investment Income $19
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 $64,276
11.3%
Assets/Debt
Total Assets $114,368
Total Liabilities $0
Net Assets $114,368
Club or Co-Op Income
Initiation Fees & Contributions $9,440
Income From Public Use of Club Facilities $0
Compensation
Key Employees and Officers Compensation Related Other
Carman Shahtout (President) $0 $0 $0
Karin Hardin (Chapter Advisor) $0 $0 $0
Jordynn Jennings (Vp Finance) $0 $0 $0
Sandra Jameson (Finance Advisor) $0 $0 $0
Alyssa Ekdahl (Vp Operations) $0 $0 $0
+ View more people

Document Links

990
Filed on Oct. 21, 2014

Primary 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 Form 990
Revenue
$493,139
Expenses
$460,213
Net Income
$32,926
Net Assets
$118,456
Notable Sources of Revenue Percent of Total Revenue
Contributions $182,891
37.1%
Program Services $310,226
62.9%
Investment Income $22
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 $60,176
13.1%
Assets/Debt
Total Assets $118,456
Total Liabilities $0
Net Assets $118,456
Club or Co-Op Income
Initiation Fees & Contributions $9,000
Income From Public Use of Club Facilities $0

Document Links

990

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

PDF

Fiscal Year Ending June
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$441,959
Expenses
$444,692
Net Income
-$2,733
Net Assets
$85,530
Notable Sources of Revenue Percent of Total Revenue
Contributions $151,812
34.3%
Program Services $290,117
65.6%
Investment Income $30
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 $57,222
12.9%
Assets/Debt
Total Assets $85,530
Total Liabilities $0
Net Assets $85,530
Club or Co-Op Income
Initiation Fees & Contributions $9,110
Income From Public Use of Club Facilities $0

Document Links

990

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

PDF

Fiscal Year Ending June
2011

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
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.
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 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

About 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 »

Byline

By Andrea Suozzo, Alec Glassford and Ash Ngu, ProPublica, and Brandon Roberts, Special to ProPublica.
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