Civic Intelligence

Labor Management Cooperation Trust Of

EIN 36-4656562 • 501(c)5 • Pewaukee, WI

Profile

To assist workers and employers in solving problems of mutual concern not susceptible to resolution within the collective bargaining process, to improve the employment opportunities for employees, to expand the market for the construction industry, to improve communications between labor and management, and to provide workers and employers with opportunities to explore joint approaches to organization and effectiveness.

N27 W23233 Roundy Dr PO Box 160Pewaukee, WI 53072

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

42nd percentile

0.00x

Higher debt load relative to assets than 42% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

65th percentile

0.05x

Higher debt load relative to revenue than 65% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2022

Net Margin

90th percentile

34%

Higher net margin than 90% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

37th percentile

1.9%

Faster asset growth than 37% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2020 to 2022

Revenue Growth

15th percentile

-5.5%

Faster revenue growth than 15% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2020 to 2022

Balance Sheet
Liabilities / Assets42nd percentile

Assets

Up

$1,237,635

Up $45,212 (+3.8%) from 2024

Liabilities

Down

$5,614

Down $60 (-1.1%) from 2024

Net Assets

Up

$1,232,021

Up $45,272 (+3.8%) from 2024

Operations
Liabilities / Revenue65th percentileNet Margin90th percentile

Revenue

Up

$77,876

Up $8,842 (+13%) from 2024

Expenses

Up

$84,906

Up $45,581 (+116%) from 2024

Net Income

Down

-$7,030

Down $36,739 (-124%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth37th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2016: $901,933Liabilities 2016: $3,496Net Assets 2016: $898,4372016Assets 2017: $926,577Liabilities 2017: $5,204Net Assets 2017: $921,3732017Assets 2018: $920,278Liabilities 2018: $4,144Net Assets 2018: $916,1342018Assets 2019: $961,412Liabilities 2019: $2,224Net Assets 2019: $959,1882019Assets 2020: $1,021,935Liabilities 2020: $2,210Net Assets 2020: $1,019,7252020Assets 2021: $1,081,361Liabilities 2021: $6,044Net Assets 2021: $1,075,3172021Assets 2022: $1,061,151Liabilities 2022: $3,121Net Assets 2022: $1,058,0302022Assets 2023: $1,082,508Liabilities 2023: $3,865Net Assets 2023: $1,078,6432023Assets 2024: $1,192,423Liabilities 2024: $5,674Net Assets 2024: $1,186,7492024Assets 2025: $1,237,635Liabilities 2025: $5,614Net Assets 2025: $1,232,0212025

Highlighted filing

2025

Assets$1,237,635
Liabilities$5,614
Net Assets$1,232,021
Open 2025 Filing

Operations Trend

Revenue Growth15th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$100K$50K$0-$50KRevenue 2016: $67,469Expenses 2016: $38,146Net Income 2016: $29,3232016Revenue 2017: $61,667Expenses 2017: $48,277Net Income 2017: $13,3902017Revenue 2018: $65,414Expenses 2018: $72,676Net Income 2018: -$7,2622018Revenue 2019: $69,545Expenses 2019: $38,854Net Income 2019: $30,6912019Revenue 2020: $72,708Expenses 2020: $42,136Net Income 2020: $30,5722020Revenue 2021: $66,381Expenses 2021: $62,743Net Income 2021: $3,6382021Revenue 2022: $64,865Expenses 2022: $42,753Net Income 2022: $22,1122022Revenue 2023: $71,864Expenses 2023: $44,397Net Income 2023: $27,4672023Revenue 2024: $69,034Expenses 2024: $39,325Net Income 2024: $29,7092024Revenue 2025: $77,876Expenses 2025: $84,906Net Income 2025: -$7,0302025

Highlighted filing

2025

Revenue$77,876
Expenses$84,906
Net Income-$7,030
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,237,635
Liabilities
$5,614
Net assets
$1,232,021
Revenue
$77,876
Expenses
$84,906
Net income
-$7,030
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.24$0.01$1.23$0.08$0.08$0.01
2024Detailed filing. Detailed filing data is available for this year.$1.19$0.01$1.19$0.07$0.04$0.03
2023Detailed filing. Detailed filing data is available for this year.$1.08$0.00$1.08$0.07$0.04$0.03
2022Detailed filing. Detailed filing data is available for this year.$1.06$0.00$1.06$0.06$0.04$0.02
2021Detailed filing. Detailed filing data is available for this year.$1.08$0.01$1.08$0.07$0.06$0.00
2020Detailed filing. Detailed filing data is available for this year.$1.02$0.00$1.02$0.07$0.04$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.96$0.00$0.96$0.07$0.04$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.92$0.00$0.92$0.07$0.07$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.93$0.01$0.92$0.06$0.05$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.90$0.00$0.90$0.07$0.04$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2024 to May 31, 2025
Signed
Feb 19, 2026
Return Version
2024v5.5
Gross Receipts
$77,876
Mission and Program Overview

Mission

To assist workers and employers in solving problems of mutual concern not susceptible to resolution within the collective bargaining process, to improve the employment opportunities for employees, to expand the market for the construction industry, to improve communications between labor and management, and to provide workers and employers with opportunities to explore joint approaches to organization and effectiveness.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$955,969$792,932▼ $163,037
Cash and Non-Interest-Bearing Accounts$229,473$353,151▲ $123,678
Land, Buildings, and Equipment, Net$0$83,633▲ $83,633
Accounts Receivable$6,466$6,409▼ $57
Prepaid Expenses and Deferred Charges$515$1,510▲ $995
Total Assets$1,192,423$1,237,635▲ $45,212
Liabilities
Accounts Payable and Accrued Expenses$5,674$5,614▼ $60
Total Liabilities$5,674$5,614▼ $60
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,186,749$1,232,021▲ $45,272
Total Net Assets Fund Balance$1,186,749$1,232,021▲ $45,272
Total Liabilities and Net Assets / Fund Balance$1,192,423$1,237,635▲ $45,212

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$83,633$9,292$92,925
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Dan SperbergTrustee
Mike TestolinTrustee
Ruth HackneyTrustee
Steve BuffaloTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$62,212
Investment Income
$15,664
Other Revenue
$0
Change in Net Assets
$-7,030

Audited Revenue Reconciliation

Revenue per Audited Statements
$77,876
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$52,302
Total Revenue per Audited Statements
$130,178
Total Revenue per Form 990
$77,876
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$35,171
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$49,735
Fees for Services Management---$12,000
Depreciation Depletion---$9,293
Fees for Services Accounting---$7,000
Insurance---$3,356
Fees for Services Legal---$2,478
Office Expenses---$1,044
Total Functional Expenses$0$0$0$84,906

Audited Expense Reconciliation

Line ItemAmount
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Expenses per Audited Statements$0
Total Expenses per Audited Statements$0
Total Expenses per Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 7A

“Line 7a explanation - THE BOARD OF TRUSTEES CONSISTS OF FOUR INDIVIDUAL TRUSTEES, TWO OF WHOM ARE SELECTED BY THE INTERNATIONAL UNION OF OPERATING ENGINEERS, LOCAL 139 AND TWO OF WHOM ARE SELECTED BY THE ASSOCIATED GENERAL CONTRACTORS OF WISCONSIN AND THE WISCONSIN UNDERGROUND CONTRACTORS ASSOCIATION.”

Form 990, Part VI, Section B, line 11B

“The board of trustees have authorized designated trustees (the chairman and/or secretary) to review the form 990 prior to filing. A copy of the filed return is made available to all trustees to review subsequent to filing.”

Form 990, Part VI, Section C, line 19

“Members are provided with the auditor's report and other financial information upon request.”

Filing and Contact Details

Filer

Filer Name
Labor Management Cooperation Trust of
EIN
36-4656562
Phone
2625499190
Address
N27 W23233 ROUNDY DR PO BOX 160, PEWAUKEE, WI 53072

Signing Officer

Name
Steve Buffalo
Title
Trustee
Phone
2625499190
Signed
2026-02-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steve Buffalo
Formed
2009
Legal Domicile
Wi
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
0

Preparer

Firm
Calibre CPA Group Pllc
Address
230 W Monroe Street Suite 310, CHICAGO, IL 60606
Preparer
Andrew Hein
Phone
3126550037
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C:

“No changes in oversight process”

Financial Statement Notes

Part X, Line 2:

“The Internal Revenue Service has advised that the Trust qualifies under Section 501(c)(5) of the Internal Revenue Code and is, therefore, exempt from income tax on activities related to its tax exempt purpose. Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the trust and recognize a tax liability (or asset) if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by the taxing authorities. As of May 31, 2025 and 2024, there were no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Trust's Forms 990, Return of Organization Exempt from Income Tax, for the fiscal years ending 2022, 2023 and 2024 are subject to examination by the IRS, generally for three years after they were filed.”

Raw XML Appendix345 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Internal Revenue Service has advised that the Trust qualifies under Section 501(c)(5) of the Internal Revenue Code and is, therefore, exempt from income tax on activities related to its tax exempt purpose. Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the trust and recognize a tax liability (or asset) if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by the taxing authorities. As of May 31, 2025 and 2024, there were no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Trust's Forms 990, Return of Organization Exempt from Income Tax, for the fiscal years ending 2022, 2023 and 2024 are subject to examination by the IRS, generally for three years after they were filed.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Line 7a explanation - THE BOARD OF TRUSTEES CONSISTS OF FOUR INDIVIDUAL TRUSTEES, TWO OF WHOM ARE SELECTED BY THE INTERNATIONAL UNION OF OPERATING ENGINEERS, LOCAL 139 AND TWO OF WHOM ARE SELECTED BY THE ASSOCIATED GENERAL CONTRACTORS OF WISCONSIN AND THE WISCONSIN UNDERGROUND CONTRACTORS ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF TRUSTEES HAVE AUTHORIZED DESIGNATED TRUSTEES (THE CHAIRMAN AND/OR SECRETARY) TO REVIEW THE FORM 990 PRIOR TO FILING. A COPY OF THE FILED RETURN IS MADE AVAILABLE TO ALL TRUSTEES TO REVIEW SUBSEQUENT TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS ARE PROVIDED WITH THE AUDITOR'S REPORT AND OTHER FINANCIAL INFORMATION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO CHANGES IN OVERSIGHT PROCESS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part XII, Line 2c:
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/ReturnTs02026-02-21T13:45:23-06:00
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ReturnHeader/TaxPeriodBeginDt02024-06-01
ReturnHeader/TaxPeriodEndDt02025-05-31
ReturnHeader/TaxYr02024

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