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California Teachers Association

Kern High School Teachers Associati
  • Bakersfield, CA
  • Tax-exempt since Dec. 1976
  • EIN: 95-2471241

Organization summary

Type of Nonprofit

Designated as a Labor, agricultural and horticultural organizations that are educational or instructive, including unions, created for the purpose of improving conditions of work, and products of efficiency.

Donations to this organization are not tax deductible.

Summary charts: organization finances over time

Revenue
$520k (2024)

Expenses
$290k (2024)

Total Assets
$1.5M (2024)

Total Liabilities
$935 (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 Aug.
2024

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$520,292
Expenses
$289,645
Net Income
$230,647
Net Assets
$1,503,263
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $512,928
98.6%
Investment Income $7,364
1.4%
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 $11,290
3.9%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $1,504,198
Total Liabilities $935
Net Assets $1,503,263
Compensation
Key Employees and Officers Compensation Related Other
Vickie Shoenhair (President) $2,325 $0 $0
Cathy Adams (Vice President) $2,175 $0 $0
Elise Sotello (State Council) $2,105 $0 $0
Mindy Montanio (Secretary) $1,950 $0 $0
Tom Johnson (State Council) $1,250 $0 $0
Kim Lee (State Council) $825 $0 $0
Lisa Layshot (Treasurer) $400 $0 $0
Mark Trunnell (Assist. Mmbrshp) $135 $0 $0
David Lollar (State Council) $125 $0 $0
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Document Links

990
Filed on July 7, 2025

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

View Filing
XML

Fiscal Year Ending Aug.
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$501,230
Expenses
$286,703
Net Income
$214,527
Net Assets
$1,272,616
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $499,131
99.6%
Investment Income $2,099
0.4%
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 $31,024
10.8%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $1,274,692
Total Liabilities $2,076
Net Assets $1,272,616
Compensation
Key Employees and Officers Compensation Related Other
Vickie Shoenhair (President) $8,950 $0 $0
Cathy Adams (Vice President) $6,658 $0 $0
Mindy Montanio (Secretary) $4,583 $0 $0
Tom Johnson (State Council) $3,658 $0 $0
Lisa Layshot (Treasurer) $2,650 $0 $0
Mark Trunnell (Assist. Mmbrshp) $1,725 $0 $0
Elise Sotello (State Council) $1,325 $0 $0
Kim Lee (State Council) $1,125 $0 $0
David Lollar (State Council) $350 $0 $0
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Document Links

990
Filed on July 23, 2024

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

View Filing
XML

Fiscal Year Ending Aug.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$291,931
Expenses
$417,001
Net Income
-$125,070
Net Assets
$1,058,089
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $291,655
99.9%
Investment Income $276
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 $35,450
8.5%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $1,242,451
Total Liabilities $184,362
Net Assets $1,058,089
Compensation
Key Employees and Officers Compensation Related Other
Vickie Shoenhair (President) $9,350 $0 $0
Cathy Adams (Vice President) $6,000 $0 $0
Mindy Montanio (Secretary) $4,075 $0 $0
Elise Sotello (State Council) $3,625 $0 $0
David Lollar (State Council) $3,350 $0 $0
Tom Johnson (State Council) $3,275 $0 $0
Lisa Layshot (Treasurer) $3,075 $0 $0
Mark Trunnell (Assist. Mmbrshp) $1,450 $0 $0
Kim Lee (State Council) $1,250 $0 $0
+ View more people

Document Links

990
Filed on July 12, 2023

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

View Filing
PDF XML

Fiscal Year Ending Aug.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$112,169
Expenses
$155,749
Net Income
-$43,580
Net Assets
$1,183,099
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $111,851
99.7%
Investment Income $318
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 $31,852
20.5%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $1,377,300
Total Liabilities $194,201
Net Assets $1,183,099
Compensation
Key Employees and Officers Compensation Related Other
Vickie Shoenhair (President) $13,657 $0 $0
Cathy Adams (Vice President) $4,120 $0 $0
Mindy Montanio (Secretary) $3,655 $0 $0
Lisa Layshot (Treasurer) $3,265 $0 $0
Tom Johnson (State Council) $2,195 $0 $0
Mark Trunnell (Assist. Mmbrshp) $2,165 $0 $0
Kim Lee (State Council) $1,540 $0 $0
David Lollar (State Council) $1,255 $0 $0
Laura Ghilarducci (Secretary) $0 $0 $0
+ View more people

Document Links

990
Filed on July 14, 2022

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

View Filing
PDF XML

Fiscal Year Ending Aug.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$305,352
Expenses
$200,854
Net Income
$104,498
Net Assets
$1,226,679
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $304,366
99.7%
Investment Income $386
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $600
0.2%
Notable Expenses Percent of Total Expenses
Executive Compensation $42,095
21.0%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $1,227,151
Total Liabilities $472
Net Assets $1,226,679
Compensation
Key Employees and Officers Compensation Related Other
Cathy Adams (Vice President) $10,630 $0 $0
Vickie Shoenhair (President) $10,310 $0 $0
Mindy Montanio (Secretary) $5,068 $0 $0
Tom Johnson (State Council) $4,850 $0 $0
Lisa Layshot (Treasurer) $3,203 $0 $0
Mark Trunnell (Assist. Mmbrshp) $2,853 $0 $0
David Lollar (State Council) $2,333 $0 $0
Kim Lee (State Council) $1,808 $0 $0
Laura Ghilarducci (Secretary) $1,040 $0 $0
+ View more people

Document Links

990
Filed on April 3, 2021

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

View Filing
XML

Fiscal Year Ending Aug.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$307,394
Expenses
$165,541
Net Income
$141,853
Net Assets
$1,122,181
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $306,713
99.8%
Investment Income $406
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $275
0.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $50,478
30.5%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $1,130,596
Total Liabilities $8,415
Net Assets $1,122,181
Compensation
Key Employees and Officers Compensation Related Other
Vickie Shoenhair (President) $15,174 $0 $0
Cathy Adams (Vice President) $6,930 $0 $0
Laura Ghilarducci (Secretary) $5,167 $0 $0
Lisa Layshot (Treasurer) $4,870 $0 $0
David Lollar (State Council) $4,720 $0 $0
Tom Johnson (State Council) $4,292 $0 $0
Mindy Montanio (State Council) $3,878 $0 $0
Mark Trunnell (Assist. Mmbrshp) $3,264 $0 $0
Kim Lee (State Council) $2,183 $0 $0
+ View more people

Document Links

990
Filed on July 15, 2020

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

View Filing
PDF XML

Fiscal Year Ending Aug.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$310,493
Expenses
$147,352
Net Income
$163,141
Net Assets
$980,328
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $310,415
100.0%
Investment Income $78
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 $32,440
22.0%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $991,309
Total Liabilities $10,981
Net Assets $980,328
Compensation
Key Employees and Officers Compensation Related Other
Vickie Shoenhair (President) $7,270 $0 $0
Cathy Adams (Vice President) $3,640 $0 $0
Jan Graves (Membership Chr) $3,360 $0 $0
Laura Ghilarducci (Secretary) $3,120 $0 $0
Tom Johnson (State Council) $2,740 $0 $0
David Lollar (State Council) $2,370 $0 $0
Mindy Montanio (State Council) $2,350 $0 $0
Lisa Layshot (Treasurer) $1,980 $0 $0
Miguel Rivera (Treasurer) $1,950 $0 $0
Mark Trunnell (Assist. Mmbrshp) $1,920 $0 $0
Diane Trihey (Grievance Chr) $1,740 $0 $0
Kim Lee (State Council) $0 $0 $0
+ View more people

Document Links

990
Filed on July 15, 2019

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

View Filing
PDF XML

Fiscal Year Ending Aug.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$307,159
Expenses
$169,396
Net Income
$137,763
Net Assets
$817,187
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $301,611
98.2%
Investment Income $48
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $5,500
1.8%
Notable Expenses Percent of Total Expenses
Executive Compensation $32,991
19.5%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $823,200
Total Liabilities $6,013
Net Assets $817,187
Compensation
Key Employees and Officers Compensation Related Other
Vickie Shoenhair (President) $8,320 $0 $0
Cathy Adams (Bargaining Chr) $3,881 $0 $0
Jesse Aquilar (Vice President) $3,580 $0 $0
Tom Johnson (State Council) $3,070 $0 $0
Laura Ghilarducci (Secretary) $2,340 $0 $0
David Lollar (State Council) $2,310 $0 $0
Mindy Montanio (State Council) $2,230 $0 $0
Jan Graves (Membership Chr) $2,070 $0 $0
Lisa Layshot (Treasurer) $1,950 $0 $0
Mark Trunnell (Assist. Mmbrshp) $1,950 $0 $0
Diane Trihey (Grievance Chr) $1,290 $0 $0
+ View more people

Document Links

990
Filed on July 12, 2018

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

View Filing
PDF XML

Fiscal Year Ending Aug.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$452,138
Expenses
$171,444
Net Income
$280,694
Net Assets
$679,424
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $446,911
98.8%
Investment Income $29
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $5,198
1.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $25,797
15.0%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $680,628
Total Liabilities $1,204
Net Assets $679,424
Compensation
Key Employees and Officers Compensation Related Other
Vickie Shoenhair (President) $9,382 $0 $0
Jesse Aquilar (Vice President) $4,305 $0 $0
Cathy Adams (Bargaining Chr) $2,773 $0 $0
Laura Ghilarducci (Secretary) $1,893 $0 $0
Jan Graves (Membership Chr) $1,646 $0 $0
Mark Trunnell (Assist. Mmbrshp) $1,539 $0 $0
Patricia Abbasi (State Council) $1,507 $0 $0
Lisa Layshot (Treasurer) $1,255 $0 $0
Tom Johnson (State Council) $851 $0 $0
Diane Trihey (Grievance Chr) $646 $0 $0
David Lollar (State Council) $0 $0 $0
+ View more people

Document Links

990
Filed on July 14, 2017

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

View Filing
PDF XML

Fiscal Year Ending Aug.
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$241,528
Expenses
$200,758
Net Income
$40,770
Net Assets
$398,730
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $241,441
100.0%
Investment Income $37
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $50
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $33,935
16.9%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $404,423
Total Liabilities $5,693
Net Assets $398,730
Compensation
Key Employees and Officers Compensation Related Other
Vickie Shoenhair (President) $10,885 $0 $0
Lisa Layshot (Treasurer) $4,405 $0 $0
Jan Graves (Membership Chr) $4,404 $0 $0
Jesse Aquilar (Vice President) $3,515 $0 $0
Adam Bishop (State Council) $3,176 $0 $0
Laura Ghilarducci (Secretary) $3,176 $0 $0
Patricia Abbasi (State Council) $2,287 $0 $0
Mark Trunnell (Assist. Mmbrshp) $2,087 $0 $0
David Lollar (State Council) $0 $0 $0
+ View more people

Document Links

990
Filed on July 14, 2016

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

View Filing
PDF XML

Fiscal Year Ending Aug.
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$236,785
Expenses
$204,906
Net Income
$31,879
Net Assets
$357,960
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $236,743
100.0%
Investment Income $62
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$20
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $40,227
19.6%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $561,858
Total Liabilities $203,898
Net Assets $357,960
Compensation
Key Employees and Officers Compensation Related Other
Vickie Shoenhair (President) $10,907 $0 $0
Jesse Aquilar (Vice President) $5,150 $0 $0
Adam Bishop (State Council) $4,896 $0 $0
Lisa Layshot (Treasurer) $4,489 $0 $0
Laura Ghilarducci (Secretary) $3,668 $0 $0
Eric Maine (State Council) $3,414 $0 $0
Jan Graves (Membership Chr) $3,298 $0 $0
Patricia Abbasi (State Council) $2,541 $0 $0
Mark Trunnell (Assist. Mmbrshp) $1,864 $0 $0
+ View more people

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990
Filed on July 7, 2015

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

View Filing
PDF XML

Fiscal Year Ending Aug.
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$243,902
Expenses
$218,997
Net Income
$24,905
Net Assets
$326,081
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $243,779
99.9%
Investment Income $123
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 $48,197
22.0%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $331,488
Total Liabilities $5,407
Net Assets $326,081

Document Links

990
Filed on June 6, 2014

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

View Filing
PDF XML

Fiscal Year Ending Aug.
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$247,125
Expenses
$244,248
Net Income
$2,877
Net Assets
$301,176
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $246,943
99.9%
Investment Income $182
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 $303,691
Total Liabilities $2,515
Net Assets $301,176

Document Links

990

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

PDF

Fiscal Year Ending Aug.
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$245,539
Expenses
$221,072
Net Income
$24,467
Net Assets
$298,299
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $244,940
99.8%
Investment Income $348
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $26
0.0%
Net Inventory Sales $0
Other Revenue $225
0.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $304,409
Total Liabilities $6,110
Net Assets $298,299

Document Links

990

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

PDF

Fiscal Year Ending Aug.
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 Aug.
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 Aug.
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 Aug.
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 Aug.
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 Aug.
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.

API

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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