Civic Intelligence

Labor Management Cooperation Trust of the Operating Engineers Local 139

990 • Fiscal year 2021 • EIN 36-4656562

Jun 01, 2020 to May 31, 2021 • Filed on Mar 30, 2022

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

0.01x

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

2021 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

72nd percentile

0.09x

Higher debt load relative to revenue than 72% of similar nonprofits.

2021 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2021

Net Margin

36th percentile

5.5%

Higher net margin than 36% of similar nonprofits.

2021 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

19th percentile

$0

Higher top officer pay than 19% of similar nonprofits.

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

2021 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2021

Asset Growth

42nd percentile

5.8%

Faster asset growth than 42% of similar nonprofits.

2021 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

17th percentile

-8.7%

Faster revenue growth than 17% of similar nonprofits.

2021 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets44th percentile

Assets

Up

$1,081,361

Up $59,426 (+5.8%) from 2020

Net Assets

Up

$1,075,317

Up $55,592 (+5.5%) from 2020

Liabilities

Up

$6,044

Up $3,834 (+173%) from 2020

Revenue And Expenses
Liabilities / Revenue72nd percentileNet Margin36th percentile

Revenue

Down

$66,381

Down $6,327 (-8.7%) from 2020

Expenses

Up

$62,743

Up $20,607 (+49%) from 2020

Net Income

Down

$3,638

Down $26,934 (-88%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth42nd 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

2021

Assets$1,081,361
Liabilities$6,044
Net Assets$1,075,317
Open 2021 Filing

Operations Trend

Revenue Growth17th 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

2021

Revenue$66,381
Expenses$62,743
Net Income$3,638
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2020 to May 31, 2021
Signed
Mar 30, 2022
Return Version
2020v4.2
Gross Receipts
$66,381
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$799,208$892,246▲ $93,038
Cash and Non-Interest-Bearing Accounts$216,520$182,459▼ $34,061
Accounts Receivable$5,509$6,143▲ $634
Prepaid Expenses and Deferred Charges$698$513▼ $185
Total Assets$1,021,935$1,081,361▲ $59,426
Liabilities
Accounts Payable and Accrued Expenses$2,210$6,044▲ $3,834
Total Liabilities$2,210$6,044▲ $3,834
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,019,725$1,075,317▲ $55,592
Total Net Assets Fund Balance$1,019,725$1,075,317▲ $55,592
Total Liabilities and Net Assets / Fund Balance$1,021,935$1,081,361▲ $59,426
Compensation and Service Providers
Top Officer Pay19th percentile

Board Members and Trustees

NameTitle
Barry ScholzTrustee
Dan SperbergTrustee
Robert BartelTrustee
Steve BuffaloTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$52,050
Investment Income
$14,331
Other Revenue
$0
Change in Net Assets
$3,638

Audited Revenue Reconciliation

Revenue per Audited Statements
$66,381
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$51,954
Total Revenue per Audited Statements
$118,335
Total Revenue per Form 990
$66,381
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$29,831
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---$32,912
Fees for Services Management---$12,000
Advertising---$7,500
Fees for Services Accounting---$6,000
Insurance---$3,098
Office Expenses---$1,233
Total Functional Expenses$0$0$0$62,743

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$62,743
Total Expenses per Audited Statements$62,743
Total Expenses per Form 990$62,743
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 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
Robert Bartel
Title
Trustee
Phone
2625499190
Signed
2022-03-30
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, 2021 and 2020, 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 2018, 2019 and 2020 are subject to examination by the IRS, generally for three years after they were filed.”

Raw XML Appendix331 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/BOYAmt02210
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt06044
IRS990/AccountsReceivableGrp/BOYAmt05509
IRS990/AccountsReceivableGrp/EOYAmt06143
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/AdvertisingGrp/TotalAmt07500
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BenefitsToMembersGrp/TotalAmt032912
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/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0216520
IRS990/CashNonInterestBearingGrp/EOYAmt0182459
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt032912
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt014331
IRS990/CYOtherExpensesAmt029831
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt052050
IRS990/CYRevenuesLessExpensesAmt03638
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt062743
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt066381
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/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt06000
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/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/PersonNm0DAN SPERBERG
IRS990/Form990PartVIISectionAGrp/PersonNm1STEVE BUFFALO
IRS990/Form990PartVIISectionAGrp/PersonNm2ROBERT BARTEL
IRS990/Form990PartVIISectionAGrp/PersonNm3BARRY SCHOLZ
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/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
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/GrossReceiptsAmt066381
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt04
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/TotalAmt03098
IRS990/InvestmentIncomeGrp/ExclusionAmt014331
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt014331
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0799208
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0892246
IRS990/IRPDocumentCnt01
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/NetAssetsOrFundBalancesBOYAmt01019725
IRS990/NetAssetsOrFundBalancesEOYAmt01075317
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt051954
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01019725
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01075317
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt01233
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0698
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0513
IRS990/PrincipalOfficerNm0STEVE BUFFALO
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt052050
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt052050
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/PYBenefitsPaidToMembersAmt019740
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt017023
IRS990/PYOtherExpensesAmt022396
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt055685
IRS990/PYRevenuesLessExpensesAmt030572
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt042136
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt072708
IRS990/ReconcilationRevenueExpnssAmt03638
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt062743
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt051954
IRS990ScheduleD/RevenueNotReportedAmt051954
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt066381
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, 2021 and 2020, 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 2018, 2019 and 2020 are subject to examination by the IRS, generally for three years after they were filed.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt062743
IRS990ScheduleD/TotalRevenuePerForm990Amt066381
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0118335
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt062743
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 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:
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/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01021935
IRS990/TotalAssetsEOYAmt01081361
IRS990/TotalAssetsGrp/BOYAmt01021935
IRS990/TotalAssetsGrp/EOYAmt01081361
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt062743
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02210
IRS990/TotalLiabilitiesEOYAmt06044
IRS990/TotalLiabilitiesGrp/BOYAmt02210
IRS990/TotalLiabilitiesGrp/EOYAmt06044
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01019725
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01075317
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt052050
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt014331
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt052050
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt066381
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01021935
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01081361
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
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/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT BARTEL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum02625499190
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-03-30
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/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/ReturnTs02022-04-02T12:59:40-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0ROBERT
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BARTEL
ReturnHeader/TaxPeriodBeginDt02020-06-01
ReturnHeader/TaxPeriodEndDt02021-05-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,081,361
Liabilities
$6,044
Net assets
$1,075,317
Revenue
$66,381
Expenses
$62,743
Net income
$3,638
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