Civic Intelligence

Madison Labor Temple Association

990 • Fiscal year 2021 • EIN 39-0414112

Jul 01, 2020 to Jun 30, 2021 • Filed on Oct 28, 2021

1602 S Park St No 106Madison, WI 53715-2194

(608) 332-1886

Siviq Scores

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

Liabilities / Assets

89th percentile

0.11x

Higher debt load relative to assets than 89% of similar nonprofits.

2021 filings • 501(c)5 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

94th percentile

0.27x

Higher debt load relative to revenue than 94% of similar nonprofits.

2021 filings • 501(c)5 • <$500k nonprofits • Source year 2021

Net Margin

19th percentile

-6.8%

Higher net margin than 19% of similar nonprofits.

2021 filings • 501(c)5 • <$500k nonprofits • Source year 2021

Top Officer Pay

46th percentile

$0

Higher top officer pay than 46% of similar nonprofits.

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

2021 filings • 501(c)5 • <$500k nonprofits • Source year 2021

Asset Growth

18th percentile

-7.4%

Faster asset growth than 18% of similar nonprofits.

2021 filings • 501(c)5 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

15th percentile

-17%

Faster revenue growth than 15% of similar nonprofits.

2021 filings • 501(c)5 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Down

$485,981

Down $38,567 (-7.4%) from 2020

Net Assets

Down

$433,532

Down $13,410 (-3.0%) from 2020

Liabilities

Down

$52,449

Down $25,157 (-32%) from 2020

Revenue

Down

$197,638

Down $39,297 (-17%) from 2020

Expenses

Down

$211,048

Down $45,430 (-18%) from 2020

Net Income

Up

-$13,410

Up $6,133 (+31%) from 2020

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $805,655Liabilities 2010: $86,309Net Assets 2010: $719,3462010Assets 2011: $747,357Liabilities 2011: $88,151Net Assets 2011: $659,2062011Assets 2012: $689,988Liabilities 2012: $91,294Net Assets 2012: $598,6942012Assets 2013: $617,067Liabilities 2013: $92,223Net Assets 2013: $524,8442013Assets 2014: $561,901Liabilities 2014: $10,649Net Assets 2014: $551,2522014Assets 2015: $628,838Liabilities 2015: $16,311Net Assets 2015: $612,5272015Assets 2016: $590,178Liabilities 2016: $68,381Net Assets 2016: $521,7972016Assets 2017: $530,300Liabilities 2017: $57,153Net Assets 2017: $473,1472017Assets 2018: $534,602Liabilities 2018: $62,075Net Assets 2018: $472,5272018Assets 2019: $491,346Liabilities 2019: $24,861Net Assets 2019: $466,4852019Assets 2020: $524,548Liabilities 2020: $77,606Net Assets 2020: $446,9422020Assets 2021: $485,981Liabilities 2021: $52,449Net Assets 2021: $433,5322021Assets 2022: $411,927Liabilities 2022: $22,873Net Assets 2022: $389,0542022Assets 2023: $378,283Liabilities 2023: $99,602Net Assets 2023: $278,6812023Assets 2024: $435,633Liabilities 2024: $88,790Net Assets 2024: $346,8432024Assets 2025: $417,293Liabilities 2025: $60,755Net Assets 2025: $356,5382025

Highlighted filing

2021

Assets$485,981
Liabilities$52,449
Net Assets$433,532

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$200K$0-$200KRevenue 2010: $338,874Expenses 2010: $377,528Net Income 2010: -$38,6542010Expenses 2011: $378,8372011Expenses 2012: $382,0712012Revenue 2013: $313,812Expenses 2013: $387,662Net Income 2013: -$73,8502013Revenue 2014: $351,565Expenses 2014: $325,157Net Income 2014: $26,4082014Revenue 2015: $344,941Expenses 2015: $283,666Net Income 2015: $61,2752015Revenue 2016: $232,312Expenses 2016: $323,042Net Income 2016: -$90,7302016Revenue 2017: $236,249Expenses 2017: $284,899Net Income 2017: -$48,6502017Revenue 2018: $233,839Expenses 2018: $234,459Net Income 2018: -$6202018Revenue 2019: $226,639Expenses 2019: $232,681Net Income 2019: -$6,0422019Revenue 2020: $236,935Expenses 2020: $256,478Net Income 2020: -$19,5432020Revenue 2021: $197,638Expenses 2021: $211,048Net Income 2021: -$13,4102021Revenue 2022: $207,191Expenses 2022: $251,669Net Income 2022: -$44,4782022Revenue 2023: $237,764Expenses 2023: $348,137Net Income 2023: -$110,3732023Revenue 2024: $251,182Expenses 2024: $268,711Net Income 2024: -$17,5292024Revenue 2025: $282,942Expenses 2025: $273,247Net Income 2025: $9,6952025

Highlighted filing

2021

Revenue$197,638
Expenses$211,048
Net Income-$13,410
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Oct 28, 2021
Return Version
2020v4.1
Gross Receipts
$198,035
Mission and Program Overview

Mission

The madison labor temple association provides offices and meeting space for local labor organizations.

To maintain a building that provides centralized offices and meeting rooms for local labor unions.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$459,793$416,277▼ $43,516
Cash and Non-Interest-Bearing Accounts$56,104$38,278▼ $17,826
Savings and Temporary Cash Investments$0$23,310▲ $23,310
Accounts Receivable$7,477$6,268▼ $1,209
Inventories for Sale or Use$1,174$1,848▲ $674
Total Assets$524,548$485,981▼ $38,567
Liabilities
Mortgage Notes Payable Secured by Investment Property$72,084$46,697▼ $25,387
Accounts Payable and Accrued Expenses$5,522$3,531▼ $1,991
Deferred Revenue$0$2,221▲ $2,221
Total Liabilities$77,606$52,449▼ $25,157
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$446,942$433,532▼ $13,410
Total Net Assets Fund Balance$446,942$433,532▼ $13,410
Total Liabilities and Net Assets / Fund Balance$524,548$485,981▼ $38,567

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$380,380$1,226,941$1,607,321
Equipment$21,941$260,596$282,537
Other Land Buildings$6,522$140,703$147,225
Land$7,434-$7,434
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jeff LeckweePresident
Dave PoklinkoskiVice President
Andrew DischDirector
Jesse BuellDirector
Peter FriedericksDirector
Robert KelleyDirector
Sue BlueDirector
Tom LemensDirector
Scott BartzTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$11,300
Program Service Revenue
$181,999
Investment Income
$6
Other Revenue
$4,333
Change in Net Assets
$-13,410

Audited Revenue Reconciliation

Revenue per Audited Statements
$197,638
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$197,638
Total Revenue per Form 990
$197,638
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$163,601
Salaries, Compensation, and Employee Benefits$47,447
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$79,495
Depreciation Depletion---$43,516
Other Salaries and Wages---$38,838
Office Expenses---$15,418
Insurance---$11,455
Fees for Services Accounting---$7,650
Other Employee Benefits---$5,650
Interest---$3,113
Payroll Taxes---$2,959
Information Technology---$1,731
All Other Expenses---$1,223
Total Functional Expenses$0$0$0$211,048

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$211,048
Total Expenses per Audited Statements$211,048
Total Expenses per Form 990$211,048
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
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The association has two classes of membership: voting and social. Voting members - only duly organized and existing labor unions shall be eligible to hold voting membership in the corporation. As used in this section and in these by-laws, the term "labor union" shall include local unions and councils or conferences of local unions composed of two or more local unions. Social members - all members of labor unions and their retirees shall be social members of the corporation.

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

The association's voting membership has the right to elect the members of the association's governing body.

Form 990, Part VI, Section A, Line 7B

The bylaws may be altered, amended, or repealed by the members at any regular or special meeting. Additional by-laws may be adopted by the members or the board of directors. No by-law adopted by the members shall be amended or repealed by the board of directors. Any by-law adopted by the board of directors shall be subject to amendment or repeal by the members as well as by the board of directors.

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

The prepared form 990 is reviewed by the treasurer before the return is filed with the irs.

Form 990, Part VI, Section C, Line 19

The association makes its governing documents and financial statements available to the public upon request. The association does not have a conflict of interest policy.

Filing and Contact Details

Filer

Filer Name
Madison Labor Temple Association
EIN
39-0414112
Phone
6083321886
Address
1602 S PARK ST NO 106, MADISON, WI 53715-2194

Signing Officer

Name
Scott Bartz
Title
Treasurer
Phone
6083321886
Signed
2021-10-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeff Leckwee
Formed
1921
Legal Domicile
Wi
Voting Board Members
9
Independent Board Members
9
Employees
5
Volunteers
9

Preparer

Firm
Wegner Cpas Llp
Address
2921 LANDMARK PL STE 300, MADISON, WI 53713-4236
Preparer
Glenn Miller CPA
Phone
6082744020
Raw XML Appendix367 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/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0380380
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01226941
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01607321
IRS990ScheduleD/EquipmentGrp/BookValueAmt021941
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0260596
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0282537
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0211048
IRS990ScheduleD/LandGrp/BookValueAmt07434
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt07434
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt06522
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0140703
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0147225
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0197638
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0416277
IRS990ScheduleD/TotalExpensesPerForm990Amt0211048
IRS990ScheduleD/TotalRevenuePerForm990Amt0197638
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0197638
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0211048
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION HAS TWO CLASSES OF MEMBERSHIP: VOTING AND SOCIAL. VOTING MEMBERS - ONLY DULY ORGANIZED AND EXISTING LABOR UNIONS SHALL BE ELIGIBLE TO HOLD VOTING MEMBERSHIP IN THE CORPORATION. AS USED IN THIS SECTION AND IN THESE BY-LAWS, THE TERM "LABOR UNION" SHALL INCLUDE LOCAL UNIONS AND COUNCILS OR CONFERENCES OF LOCAL UNIONS COMPOSED OF TWO OR MORE LOCAL UNIONS. SOCIAL MEMBERS - ALL MEMBERS OF LABOR UNIONS AND THEIR RETIREES SHALL BE SOCIAL MEMBERS OF THE CORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ASSOCIATION'S VOTING MEMBERSHIP HAS THE RIGHT TO ELECT THE MEMBERS OF THE ASSOCIATION'S GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BYLAWS MAY BE ALTERED, AMENDED, OR REPEALED BY THE MEMBERS AT ANY REGULAR OR SPECIAL MEETING. ADDITIONAL BY-LAWS MAY BE ADOPTED BY THE MEMBERS OR THE BOARD OF DIRECTORS. NO BY-LAW ADOPTED BY THE MEMBERS SHALL BE AMENDED OR REPEALED BY THE BOARD OF DIRECTORS. ANY BY-LAW ADOPTED BY THE BOARD OF DIRECTORS SHALL BE SUBJECT TO AMENDMENT OR REPEAL BY THE MEMBERS AS WELL AS BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PREPARED FORM 990 IS REVIEWED BY THE TREASURER BEFORE THE RETURN IS FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ASSOCIATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THE ASSOCIATION DOES NOT HAVE A CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0524548
IRS990/TotalAssetsEOYAmt0485981
IRS990/TotalAssetsGrp/BOYAmt0524548
IRS990/TotalAssetsGrp/EOYAmt0485981
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt011300
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/TotalAmt0211048
IRS990/TotalGrossUBIAmt01863
IRS990/TotalLiabilitiesBOYAmt077606
IRS990/TotalLiabilitiesEOYAmt052449
IRS990/TotalLiabilitiesGrp/BOYAmt077606
IRS990/TotalLiabilitiesGrp/EOYAmt052449
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0446942
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0433532
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0181999
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt02476
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0181999
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0197638
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt01863
IRS990/TotalVolunteersCnt09
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0524548
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0485981
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01602 S PARK ST NO 106
IRS990/USAddress/CityNm0MADISON
IRS990/USAddress/StateAbbreviationCd0WI
IRS990/USAddress/ZIPCd0537152194
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.MADISONLABORTEMPLE.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SCOTT BARTZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06083321886
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-10-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MADISON LABOR TEMPLE ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0MADI
ReturnHeader/Filer/EIN0390414112
ReturnHeader/Filer/PhoneNum06083321886
ReturnHeader/Filer/USAddress/AddressLine1Txt01602 S PARK ST NO 106
ReturnHeader/Filer/USAddress/CityNm0MADISON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WI
ReturnHeader/Filer/USAddress/ZIPCd0537152194
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0390974031
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WEGNER CPAS LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02921 LANDMARK PL STE 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MADISON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0537134236
ReturnHeader/PreparerPersonGrp/PhoneNum06082744020
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GLENN MILLER CPA
ReturnHeader/ReturnTs02021-10-29T11:27:09-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0SCOTT
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BARTZ
ReturnHeader/TaxPeriodBeginDt02020-07-01
ReturnHeader/TaxPeriodEndDt02021-06-30
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.17$0.61$3.57$2.83$2.73$0.10
2024Detailed filing. Detailed filing data is available for this year.$4.36$0.89$3.47$2.51$2.69$0.18
2023Detailed filing. Detailed filing data is available for this year.$3.78$1.00$2.79$2.38$3.48$1.10
2022Detailed filing. Detailed filing data is available for this year.$4.12$0.23$3.89$2.07$2.52$0.44
2021Detailed filing. Detailed filing data is available for this year.$4.86$0.52$4.34$1.98$2.11$0.13
2020Detailed filing. Detailed filing data is available for this year.$5.25$0.78$4.47$2.37$2.56$0.20
2019Detailed filing. Detailed filing data is available for this year.$4.91$0.25$4.66$2.27$2.33$0.06
2018Detailed filing. Detailed filing data is available for this year.$5.35$0.62$4.73$2.34$2.34$0.01
2017Detailed filing. Detailed filing data is available for this year.$5.30$0.57$4.73$2.36$2.85$0.49
2016Detailed filing. Detailed filing data is available for this year.$5.90$0.68$5.22$2.32$3.23$0.91
2015Detailed filing. Detailed filing data is available for this year.$6.29$0.16$6.13$3.45$2.84$0.61
2014Detailed filing. Detailed filing data is available for this year.$5.62$0.11$5.51$3.52$3.25$0.26
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.17$0.92$5.25$3.14$3.88$0.74
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.90$0.91$5.99$3.82
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.47$0.88$6.59$3.79
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.06$0.86$7.19$3.39$3.78$0.39