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Hospice Of San Luis Obispo County

  • Sn Luis Obisp, CA
  • Tax-exempt since May 1978
  • EIN: 95-3195126

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
$617k (2023)

Expenses
$629k (2023)

Total Assets
$1.53M (2023)

Total Liabilities
$13.7k (2023)

Source: Form 990 tax filings from 2011 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
$616,652
Expenses
$629,487
Net Income
-$12,835
Net Assets
$1,514,904
Notable Sources of Revenue Percent of Total Revenue
Contributions $520,344
84.4%
Program Services $0
Investment Income $1,189
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $79,992
13.0%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $15,127
2.5%
Notable Expenses Percent of Total Expenses
Executive Compensation $81,150
12.9%
Professional Fundraising Fees $0
Other Salaries and Wages $353,195
56.1%
Assets/Debt
Total Assets $1,528,558
Total Liabilities $13,654
Net Assets $1,514,904
Compensation
Key Employees and Officers Compensation Related Other
Shannon Mcouat (Executive Director) $81,150 $0 $0
Lindsey Faucette (Director) $0 $0 $0
Abe Lincoln (Chairman) $0 $0 $0
Renee Howard (Treasurer) $0 $0 $0
Janice Mehring (Secretary) $0 $0 $0
Len Jarrott (Director) $0 $0 $0
Sara Bartlett (Director) $0 $0 $0
Rebecca Lilley (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on April 6, 2024

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

View Filing
XML

Fiscal Year Ending June
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$554,207
Expenses
$585,960
Net Income
-$31,753
Net Assets
$1,527,739
Notable Sources of Revenue Percent of Total Revenue
Contributions $486,067
87.7%
Program Services $0
Investment Income $17,202
3.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $97,594
17.6%
Sales of Assets $11,433
2.1%
Net Inventory Sales $0
Other Revenue -$58,089
Notable Expenses Percent of Total Expenses
Executive Compensation $71,846
12.3%
Professional Fundraising Fees $0
Other Salaries and Wages $301,674
51.5%
Assets/Debt
Total Assets $1,554,010
Total Liabilities $26,271
Net Assets $1,527,739
Compensation
Key Employees and Officers Compensation Related Other
Shannon Mcouat (Executive Director) $71,846 $0 $0
Lindsey Faucette (Director) $0 $0 $0
Abe Lincoln (Secretary) $0 $0 $0
Renee Howard (Treasurer) $0 $0 $0
Terry Housinger (Chairman) $0 $0 $0
Rick Berard (Director) $0 $0 $0
Janice Mehring (Director) $0 $0 $0
Len Jarrott (Director) $0 $0 $0
Sara Bartlett (Director) $0 $0 $0
Debra Trout (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Jan. 18, 2023

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
$460,007
Expenses
$531,505
Net Income
-$71,498
Net Assets
$1,559,492
Notable Sources of Revenue Percent of Total Revenue
Contributions $348,911
75.8%
Program Services $8,405
1.8%
Investment Income $18,996
4.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $73,186
15.9%
Sales of Assets $5,152
1.1%
Net Inventory Sales $0
Other Revenue $5,357
1.2%
Notable Expenses Percent of Total Expenses
Executive Compensation $69,523
13.1%
Professional Fundraising Fees $0
Other Salaries and Wages $255,289
48.0%
Assets/Debt
Total Assets $1,592,423
Total Liabilities $32,931
Net Assets $1,559,492
Compensation
Key Employees and Officers Compensation Related Other
Shannon Mcouat (Executive Dir.) $43,943 $0 $5,100
Lindsey Faucette (Director) $0 $0 $0
Abe Lincoln (Secretary) $0 $0 $0
Patrick O'hara (Treasurer) $0 $0 $0
Mark Larsen (Director) $0 $0 $0
Terry Housinger (Chairman) $0 $0 $0
Rick Berard (Director) $0 $0 $0
Janice Mehring (Director) $0 $0 $0
Lauren Prewitt (Director) $0 $0 $0
Len Jarrott (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 15, 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
$467,519
Expenses
$715,540
Net Income
-$248,021
Net Assets
$1,591,908
Notable Sources of Revenue Percent of Total Revenue
Contributions $255,558
54.7%
Program Services $19,353
4.1%
Investment Income $14,058
3.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $49,244
10.5%
Sales of Assets $27,763
5.9%
Net Inventory Sales $0
Other Revenue $101,543
21.7%
Notable Expenses Percent of Total Expenses
Executive Compensation $79,928
11.2%
Professional Fundraising Fees $0
Other Salaries and Wages $381,686
53.3%
Assets/Debt
Total Assets $1,609,787
Total Liabilities $17,879
Net Assets $1,591,908
Compensation
Key Employees and Officers Compensation Related Other
Kris Kington Barker (Executive Dir.) $74,175 $0 $2,125
Liz Summer (Past Pres.) $0 $0 $0
Abe Lincoln (Secretary) $0 $0 $0
Patrick O'hara (Treasurer) $0 $0 $0
Murat Akalin (Director) $0 $0 $0
Mark Larsen (Director) $0 $0 $0
Terry Housinger (Chairman) $0 $0 $0
Rick Berard (Director) $0 $0 $0
Romany Waters (Director) $0 $0 $0
Minke Winklerprins (Director) $0 $0 $0
Len Jarrott (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on May 12, 2021

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
$567,646
Expenses
$767,523
Net Income
-$199,877
Net Assets
$1,882,115
Notable Sources of Revenue Percent of Total Revenue
Contributions $451,913
79.6%
Program Services $7,536
1.3%
Investment Income $36,001
6.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $32,816
5.8%
Sales of Assets $24,949
4.4%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $80,437
10.5%
Professional Fundraising Fees $0
Other Salaries and Wages $372,790
48.6%
Assets/Debt
Total Assets $1,905,302
Total Liabilities $23,187
Net Assets $1,882,115
Compensation
Key Employees and Officers Compensation Related Other
Kris Kington Barker (Executive Direc) $75,837 $0 $5,100
Liz Summer (Co President) $0 $0 $0
Daniel Lewis (Director) $0 $0 $0
Patrick O'hara (Treasurer) $0 $0 $0
Murat Akalin (Director) $0 $0 $0
Victoria Schmidt (Secretary) $0 $0 $0
Terry Housinger (Director) $0 $0 $0
Rick Berard (Director) $0 $0 $0
M Margaret Stenger (Director) $0 $0 $0
Minke Winklerprins (Co President) $0 $0 $0
Herb Stroh (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on May 15, 2020

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
$426,176
Expenses
$753,813
Net Income
-$327,637
Net Assets
$2,106,808
Notable Sources of Revenue Percent of Total Revenue
Contributions $357,402
83.9%
Program Services $6,487
1.5%
Investment Income $31,547
7.4%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $16,690
3.9%
Sales of Assets $11,030
2.6%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $72,080
9.6%
Professional Fundraising Fees $0
Other Salaries and Wages $394,021
52.3%
Assets/Debt
Total Assets $2,141,882
Total Liabilities $35,074
Net Assets $2,106,808
Compensation
Key Employees and Officers Compensation Related Other
Kris Kington Barker (Executive Direc) $63,135 $0 $10,716
Liz Summer (President) $0 $0 $0
Daniel Lewis (Director) $0 $0 $0
Patrick O'hara (Treasurer) $0 $0 $0
Murat Akalin (Director) $0 $0 $0
Victoria Schmidt (Secretary) $0 $0 $0
Robert Sachs (Director) $0 $0 $0
M Margaret Stenger (Director) $0 $0 $0
Minke Winklerprins (Director) $0 $0 $0
Herb Stroh (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Jan. 29, 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
$326,660
Expenses
$751,673
Net Income
-$425,013
Net Assets
$2,407,778
Notable Sources of Revenue Percent of Total Revenue
Contributions $164,844
50.5%
Program Services $12,984
4.0%
Investment Income $34,785
10.6%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $127,627
39.1%
Sales of Assets -$13,580
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $58,184
7.7%
Professional Fundraising Fees $0
Other Salaries and Wages $400,870
53.3%
Assets/Debt
Total Assets $2,441,295
Total Liabilities $33,517
Net Assets $2,407,778
Compensation
Key Employees and Officers Compensation Related Other
Kris Kington Barker (Executive Direc) $59,226 $0 $13,241
Liz Summer (President) $0 $0 $0
Daniel Lewis (Secretary) $0 $0 $0
David Leece (Treasurer) $0 $0 $0
Lisa Connely (Director) $0 $0 $0
Victoria Schmidt (Director) $0 $0 $0
Brenda Gray (Director) $0 $0 $0
Robert Sachs (Director) $0 $0 $0
M Margaret Stenger (Director) $0 $0 $0
Minke Winklerprins (Director) $0 $0 $0
Herb Stroh (Past Pres.) $0 $0 $0
+ View more people

Document Links

990
Filed on Feb. 14, 2018

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

View Filing
XML
View Filing (2 of 2)

Fiscal Year Ending June
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$859,753
Expenses
$636,153
Net Income
$223,600
Net Assets
$2,742,655
Notable Sources of Revenue Percent of Total Revenue
Contributions $783,557
91.1%
Program Services $5,951
0.7%
Investment Income $44,224
5.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $45,353
5.3%
Sales of Assets -$19,332
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $72,467
11.4%
Professional Fundraising Fees $0
Other Salaries and Wages $292,853
46.0%
Assets/Debt
Total Assets $2,774,173
Total Liabilities $31,518
Net Assets $2,742,655
Compensation
Key Employees and Officers Compensation Related Other
Kris Kington Barker (Executive Direc) $60,783 $0 $10,291
Liz Summer (Treasurer) $0 $0 $0
Daniel Lewis (Secretary) $0 $0 $0
David Leece (President) $0 $0 $0
Lisa Connely (Director) $0 $0 $0
Victoria Schmidt (Director) $0 $0 $0
Brenda Gray (Director) $0 $0 $0
Robert Sachs (Director) $0 $0 $0
M Margaret Stenger (Director) $0 $0 $0
Minke Winkler Prins (Director) $0 $0 $0
Herb Stroh (Past Pres.) $0 $0 $0
+ View more people

Document Links

990
Filed on March 2, 2017

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
$436,042
Expenses
$613,630
Net Income
-$177,588
Net Assets
$2,451,394
Notable Sources of Revenue Percent of Total Revenue
Contributions $169,861
39.0%
Program Services $9,853
2.3%
Investment Income $50,849
11.7%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $201,059
46.1%
Sales of Assets $4,420
1.0%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $69,680
11.4%
Professional Fundraising Fees $0
Other Salaries and Wages $290,097
47.3%
Assets/Debt
Total Assets $2,498,508
Total Liabilities $47,114
Net Assets $2,451,394
Compensation
Key Employees and Officers Compensation Related Other
Kris Kington Barker (Executive Direc) $58,089 $0 $10,251
Liz Summer (Treasurer) $0 $0 $0
Daniel Lewis (Secretary) $0 $0 $0
David Leece (President) $0 $0 $0
Lisa Connely (Director) $0 $0 $0
Victoria Schmidt (Director) $0 $0 $0
Brenda Gray (Director) $0 $0 $0
Robert Sachs (Director) $0 $0 $0
M Margaret Stenger (Director) $0 $0 $0
Minke Winkler Prins (Director) $0 $0 $0
Herb Stroh (Past Pres.) $0 $0 $0
+ View more people

Document Links

990
Filed on Feb. 2, 2016

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
$871,469
Expenses
$523,834
Net Income
$347,635
Net Assets
$2,722,872
Notable Sources of Revenue Percent of Total Revenue
Contributions $674,466
77.4%
Program Services $12,374
1.4%
Investment Income $18,087
2.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $188,104
21.6%
Sales of Assets -$21,562
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $54,752
10.5%
Professional Fundraising Fees $0
Other Salaries and Wages $260,498
49.7%
Assets/Debt
Total Assets $2,752,548
Total Liabilities $29,676
Net Assets $2,722,872
Compensation
Key Employees and Officers Compensation Related Other
Kris Kington Barker (Executive Direc) $54,665 $0 $5,100
Liz Summer (Treasurer) $0 $0 $0
Daniel Lewis (Secretary) $0 $0 $0
David Leece (President) $0 $0 $0
Liz Connely (Director) $0 $0 $0
Christie Gonder (Director) $0 $0 $0
Brenda Gray (Director) $0 $0 $0
Robert Sachs (Director) $0 $0 $0
M Margaret Stenger (Director) $0 $0 $0
Minke Winkler Prins (Director) $0 $0 $0
Herb Stroh (Past Pres.) $0 $0 $0
+ View more people

Document Links

990
Filed on Feb. 21, 2015

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
$1,058,355
Expenses
$425,155
Net Income
$633,200
Net Assets
$2,324,046
Notable Sources of Revenue Percent of Total Revenue
Contributions $806,583
76.2%
Program Services $12,158
1.1%
Investment Income $9,815
0.9%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $228,982
21.6%
Sales of Assets $817
0.1%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $55,287
13.0%
Professional Fundraising Fees $0
Other Salaries and Wages $185,855
43.7%
Assets/Debt
Total Assets $2,350,628
Total Liabilities $26,582
Net Assets $2,324,046

Document Links

990
Filed on March 20, 2014

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

View Filing
PDF XML

Fiscal Year Ending June
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$487,425
Expenses
$537,708
Net Income
-$50,283
Net Assets
$1,671,157
Notable Sources of Revenue Percent of Total Revenue
Contributions $247,768
50.8%
Program Services $14,294
2.9%
Investment Income $9,828
2.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $219,641
45.1%
Sales of Assets -$4,106
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $58,228
10.8%
Professional Fundraising Fees $0
Other Salaries and Wages $250,319
46.6%
Assets/Debt
Total Assets $1,693,105
Total Liabilities $21,948
Net Assets $1,671,157

Document Links

990

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

PDF

Fiscal Year Ending June
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$491,092
Expenses
$522,053
Net Income
-$30,961
Net Assets
$1,724,992
Notable Sources of Revenue Percent of Total Revenue
Contributions $258,859
52.7%
Program Services $4,120
0.8%
Investment Income $13,351
2.7%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $201,346
41.0%
Sales of Assets $13,416
2.7%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $56,570
10.8%
Professional Fundraising Fees $0
Other Salaries and Wages $260,325
49.9%
Assets/Debt
Total Assets $1,751,198
Total Liabilities $26,206
Net Assets $1,724,992

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

Primary 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

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

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