Civic Intelligence

Labor Management Cooperation Trust of the Operating Engineers Local 139

990 • Fiscal year 2017 • EIN 36-4656562

Jun 01, 2016 to May 31, 2017 • Filed on Jan 08, 2018

Organization ProfileN/A
N27 W23233 Roundy Dr PO Box 160Pewaukee, WI 53072

(262) 549-9190

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

50th percentile

0.01x

Higher debt load relative to assets than 50% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

78th percentile

0.08x

Higher debt load relative to revenue than 78% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Net Margin

85th percentile

22%

Higher net margin than 85% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

30th percentile

$0

Higher top officer pay than 30% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Asset Growth

44th percentile

2.7%

Faster asset growth than 44% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

16th percentile

-8.6%

Faster revenue growth than 16% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets50th percentile

Assets

Up

$926,577

Up $24,644 (+2.7%) from 2016

Net Assets

Up

$921,373

Up $22,936 (+2.6%) from 2016

Liabilities

Up

$5,204

Up $1,708 (+49%) from 2016

Revenue And Expenses
Liabilities / Revenue78th percentileNet Margin85th percentile

Revenue

Down

$61,667

Down $5,802 (-8.6%) from 2016

Expenses

Up

$48,277

Up $10,131 (+27%) from 2016

Net Income

Down

$13,390

Down $15,933 (-54%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth44th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2017

Assets$926,577
Liabilities$5,204
Net Assets$921,373
Open 2017 Filing

Operations Trend

Revenue Growth16th percentile

Revenue, expenses, and net income across loaded years, with this 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

2017

Revenue$61,667
Expenses$48,277
Net Income$13,390
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2016 to May 31, 2017
Signed
Jan 8, 2018
Return Version
2016v3.0
Gross Receipts
$161,667
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$716,427$737,304▲ $20,877
Cash and Non-Interest-Bearing Accounts$180,120$179,682▼ $438
Accounts Receivable$4,535$5,957▲ $1,422
Prepaid Expenses and Deferred Charges$851$3,634▲ $2,783
Total Assets$901,933$926,577▲ $24,644
Liabilities
Accounts Payable and Accrued Expenses$3,496$5,204▲ $1,708
Total Liabilities$3,496$5,204▲ $1,708
Net Assets / Fund Balance
Unrestricted Net Assets$898,437$921,373▲ $22,936
Total Net Assets Fund Balance$898,437$921,373▲ $22,936
Total Liabilities and Net Assets / Fund Balance$901,933$926,577▲ $24,644
Compensation and Service Providers
Top Officer Pay30th percentile

Board Members and Trustees

NameTitle
Steve BuffaloChairman
Dan SperbergTrustee
Robert BartelTrustee
Patrick WhitingSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$50,336
Investment Income
$11,331
Other Revenue
$0
Change in Net Assets
$13,390

Audited Revenue Reconciliation

Revenue per Audited Statements
$61,667
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$9,546
Total Revenue per Audited Statements
$71,213
Total Revenue per Form 990
$61,667
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$22,199
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---$26,078
Fees for Services Management---$12,000
Fees for Services Accounting---$4,900
Insurance---$3,113
Office Expenses---$1,950
Fees for Services Legal---$236
Total Functional Expenses$0$0$0$48,277

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$48,277
Total Expenses per Audited Statements$48,277
Total Expenses per Form 990$48,277
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on 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 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
Chairman
Phone
2625499190
Signed
2018-01-08
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 from the prior year.”

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, 2017 and 2016, 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 2014, 2015 and 2016 are subject to examination by the IRS, generally for three years after they were filed.”

Raw XML Appendix337 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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IRS990/ProgSrvcAccomActy2Grp/Desc0THE LABOR MANAGEMENT COOPERATION TRUST OF THE OPERATING ENGINEERS LOCAL 139 ASSUMED RESPONSIBILITY OF THE ADMINISTRATION OF THE SUBSTANCE ABUSE TESTING AND ASSISTANCE PROGRAM (SATAP). THIS PROGRAM ASSISTS WORKERS AND EMPLOYERS WITH RANDOM DRUG TESTING, WAGES LOST DUE TO RANDOM DRUG TESTING, AND ANY OTHER NECESSARY EXPENSES.
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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, 2017 and 2016, 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 2014, 2015 and 2016 are subject to examination by the IRS, generally for three years after they were filed.
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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 from the prior year.
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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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0WISCONSIN OPERATING ENGINEERS SKILL IMPROV AND APPRENT FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1OPERATING ENGINEERS LOCAL 139 HEALTH BENEFIT FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2CONSTRUCTION BUSINESS GROUP
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IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsEOYAmt0926577
IRS990/TotalAssetsGrp/BOYAmt0901933
IRS990/TotalAssetsGrp/EOYAmt0926577
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt048277
IRS990/TotalGrossUBIAmt00
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IRS990/VotingMembersGoverningBodyCnt04
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IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0STEVE BUFFALO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum02625499190
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-01-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LABOR MANAGEMENT COOPERATION TRUST OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0THE OPERATING ENGINEERS LOCAL 139
ReturnHeader/Filer/BusinessNameControlTxt0LABO
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ReturnHeader/Filer/PhoneNum02625499190
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ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt038.100.43.100
ReturnHeader/FilingSecurityInformation/IPDt02018-01-10
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm015:02:17
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0470900880
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CALIBRE CPA GROUP PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0230 W Monroe Street Suite 310
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CHICAGO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd060606
ReturnHeader/PreparerPersonGrp/PhoneNum03126550037
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ANDREW HEIN
ReturnHeader/ReturnTs02018-01-10T15:02:37-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-06-01
ReturnHeader/TaxPeriodEndDt02017-05-31
ReturnHeader/TaxYr02016

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$926,577
Liabilities
$5,204
Net assets
$921,373
Revenue
$61,667
Expenses
$48,277
Net income
$13,390
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