Civic Intelligence

Labor Management Cooperation Trust of the Operating Engineers Local 139

990 • Fiscal year 2019 • EIN 36-4656562

Jun 01, 2018 to May 31, 2019 • Filed on Dec 16, 2019

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

44th percentile

0.00x

Higher debt load relative to assets than 44% of similar nonprofits.

2019 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

66th percentile

0.03x

Higher debt load relative to revenue than 66% of similar nonprofits.

2019 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2019

Net Margin

95th percentile

44%

Higher net margin than 95% of similar nonprofits.

2019 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

31st percentile

$0

Higher top officer pay than 31% of similar nonprofits.

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

2019 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2019

Asset Growth

50th percentile

4.5%

Faster asset growth than 50% of similar nonprofits.

2019 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

64th percentile

6.3%

Faster revenue growth than 64% of similar nonprofits.

2019 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets44th percentile

Assets

Up

$961,412

Up $41,134 (+4.5%) from 2018

Net Assets

Up

$959,188

Up $43,054 (+4.7%) from 2018

Liabilities

Down

$2,224

Down $1,920 (-46%) from 2018

Revenue And Expenses
Liabilities / Revenue66th percentileNet Margin95th percentile

Revenue

Up

$69,545

Up $4,131 (+6.3%) from 2018

Expenses

Down

$38,854

Down $33,822 (-47%) from 2018

Net Income

Up

$30,691

Up $37,953 (+523%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth50th 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

2019

Assets$961,412
Liabilities$2,224
Net Assets$959,188
Open 2019 Filing

Operations Trend

Revenue Growth64th 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

2019

Revenue$69,545
Expenses$38,854
Net Income$30,691
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2018 to May 31, 2019
Signed
Dec 16, 2019
Return Version
2018v3.1
Gross Receipts
$69,545
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$750,842$763,289▲ $12,447
Cash and Non-Interest-Bearing Accounts$163,013$191,602▲ $28,589
Accounts Receivable$5,904$5,740▼ $164
Prepaid Expenses and Deferred Charges$519$781▲ $262
Total Assets$920,278$961,412▲ $41,134
Liabilities
Accounts Payable and Accrued Expenses$4,144$2,224▼ $1,920
Total Liabilities$4,144$2,224▼ $1,920
Net Assets / Fund Balance
Unrestricted Net Assets$916,134$959,188▲ $43,054
Total Net Assets Fund Balance$916,134$959,188▲ $43,054
Total Liabilities and Net Assets / Fund Balance$920,278$961,412▲ $41,134
Compensation and Service Providers
Top Officer Pay31st 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
$52,999
Investment Income
$16,546
Other Revenue
$0
Change in Net Assets
$30,691

Audited Revenue Reconciliation

Revenue per Audited Statements
$69,545
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$12,363
Total Revenue per Audited Statements
$81,908
Total Revenue per Form 990
$69,545
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$22,264
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---$16,590
Fees for Services Management---$12,000
Fees for Services Accounting---$5,650
Insurance---$3,259
Office Expenses---$1,355
Total Functional Expenses$0$0$0$38,854

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$38,854
Total Expenses per Audited Statements$38,854
Total Expenses per Form 990$38,854
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
Trustee
Phone
2625499190
Signed
2019-12-16
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, 2019 and 2018, 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 2016, 2017 and 2018 are subject to examination by the IRS, generally for three years after they were filed.”

Raw XML Appendix334 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt04144
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt02224
IRS990/AccountsReceivableGrp/BOYAmt05904
IRS990/AccountsReceivableGrp/EOYAmt05740
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0To 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.
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BenefitsToMembersGrp/TotalAmt016590
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0CARDAY ASSOCIATES
IRS990/BooksInCareOfDetail/PhoneNum02625499190
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0N27 W23233 ROUNDY DR PO BOX 160
IRS990/BooksInCareOfDetail/USAddress/CityNm0PEWAUKEE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd053072
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0163013
IRS990/CashNonInterestBearingGrp/EOYAmt0191602
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt016590
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt016546
IRS990/CYOtherExpensesAmt022264
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt052999
IRS990/CYRevenuesLessExpensesAmt030691
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt038854
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt069545
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0THE ACTIVITY OF THE FUND IS TO ADMINISTER THE OPERATOR WAGE AND BENEFIT PRESERVATION PROGRAM. THIS PROGRAM PROVIDES UNPAID WAGES AND/OR UNPAID HEALTH BENEFIT CONTRIBUTIONS FOR OPERATING ENGINEERS WHO PERFORMED WORK COVERED UNDER THE COLLECTIVE BARGAINING AGREEMENT WITH THE UNION.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt05650
IRS990/FeesForServicesManagementGrp/TotalAmt012000
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/PersonNm0DAN SPERBERG
IRS990/Form990PartVIISectionAGrp/PersonNm1STEVE BUFFALO
IRS990/Form990PartVIISectionAGrp/PersonNm2PATRICK WHITING
IRS990/Form990PartVIISectionAGrp/PersonNm3ROBERT BARTEL
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr02009
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt069545
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt04
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/TotalAmt03259
IRS990/InvestmentIncomeGrp/ExclusionAmt016546
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt016546
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0750842
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0763289
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0WI
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0To 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.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0916134
IRS990/NetAssetsOrFundBalancesEOYAmt0959188
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt012363
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt01355
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0519
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0781
IRS990/PrincipalOfficerNm0STEVE BUFFALO
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt052999
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt052999
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.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt050537
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt011515
IRS990/PYOtherExpensesAmt022139
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt053899
IRS990/PYRevenuesLessExpensesAmt0-7262
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt072676
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt065414
IRS990/ReconcilationRevenueExpnssAmt030691
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt038854
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt012363
IRS990ScheduleD/RevenueNotReportedAmt012363
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt069545
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, 2019 and 2018, 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 2016, 2017 and 2018 are subject to examination by the IRS, generally for three years after they were filed.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt038854
IRS990ScheduleD/TotalRevenuePerForm990Amt069545
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt081908
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt038854
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
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:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd20
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
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0391102559
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1237166771
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2391703979
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(c)(9)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2501(c)(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0WI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1WI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2WI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TRAINING FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1WELFARE FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2INDUSTRY ADVANCEMENT FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0N27W23233 ROUNDY DR PO BOX 160
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1N27W23233 ROUNDY DR PO BOX 160
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt24702 S BILTMORE LN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0PEWAUKEE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1PEWAUKEE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2MADISON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0WI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1WI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd2WI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd053072
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd153072
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd253718
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/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0920278
IRS990/TotalAssetsEOYAmt0961412
IRS990/TotalAssetsGrp/BOYAmt0920278
IRS990/TotalAssetsGrp/EOYAmt0961412
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt038854
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04144
IRS990/TotalLiabilitiesEOYAmt02224
IRS990/TotalLiabilitiesGrp/BOYAmt04144
IRS990/TotalLiabilitiesGrp/EOYAmt02224
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0916134
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0959188
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt052999
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt016546
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt052999
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt069545
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0920278
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0961412
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0916134
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0959188
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0N27 W23233 ROUNDY DR PO BOX 160
IRS990/USAddress/CityNm0PEWAUKEE
IRS990/USAddress/StateAbbreviationCd0WI
IRS990/USAddress/ZIPCd053072
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02020-04-17 16:48:07Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0STEVE BUFFALO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum02625499190
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-12-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LABOR MANAGEMENT COOPERATION TRUST OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0THE OPERATING ENGINEERS LOCAL 139
ReturnHeader/Filer/BusinessNameControlTxt0LABO
ReturnHeader/Filer/EIN0364656562
ReturnHeader/Filer/PhoneNum02625499190
ReturnHeader/Filer/USAddress/AddressLine1Txt0N27 W23233 ROUNDY DR PO BOX 160
ReturnHeader/Filer/USAddress/CityNm0PEWAUKEE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WI
ReturnHeader/Filer/USAddress/ZIPCd053072
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0099BB351ED5C43DB8E4A0DD96B056B1430213725
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0099BB351ED5C43DB8E4A0DD96B056B1430213725
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt038.100.43.100
ReturnHeader/FilingSecurityInformation/IPDt02019-12-19
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm008:12:01
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/ReturnTs02019-12-19T08:12:25-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-06-01
ReturnHeader/TaxPeriodEndDt02019-05-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$961,412
Liabilities
$2,224
Net assets
$959,188
Revenue
$69,545
Expenses
$38,854
Net income
$30,691
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