Civic Intelligence

Wisconsin Operating Engineers Skill Improvement and Apprenticeship Fund

EIN 39-1102559 • 501(c)3 • Pewaukee, WI

Profile

To provide skill improvement, safety and training programs for apprenticeship, employee, journeymen or instructor training and education in the operating engineer trade or craft and related occupations.

N27 W23233 Roundy Dr PO Box 160Pewaukee, WI 53072

www.woetrainingcenter.org

Siviq Scores

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

Liabilities / Assets

66th percentile

0.40x

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

501(c)3 • $25M-$50M nonprofits • Source year 2023

Liabilities / Revenue

80th percentile

1.17x

Higher debt load relative to revenue than 80% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2023

Net Margin

67th percentile

13%

Higher net margin than 67% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

96th percentile

74%

Faster asset growth than 96% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2022 to 2023

Revenue Growth

70th percentile

18%

Faster revenue growth than 70% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets66th percentile

Assets

Down

$44,435,254

Down $942,130 (-2.1%) from 2024

Liabilities

Down

$19,871,585

Down $914,338 (-4.4%) from 2024

Net Assets

Down

$24,563,669

Down $27,792 (-0.1%) from 2024

Operations
Liabilities / Revenue80th percentileNet Margin67th percentile

Revenue

Up

$14,770,907

Up $880,944 (+6.3%) from 2024

Expenses

Up

$14,798,699

Up $1,716,999 (+13%) from 2024

Net Income

Down

-$27,792

Down $836,055 (-103%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth96th percentile

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

$60M$40M$20M$0Assets 2010: $6,783,704Liabilities 2010: $281,391Net Assets 2010: $6,502,3132010Assets 2011: $6,736,341Liabilities 2011: $212,214Net Assets 2011: $6,524,1272011Assets 2012: $7,073,278Liabilities 2012: $305,261Net Assets 2012: $6,768,0172012Assets 2013: $6,801,441Liabilities 2013: $334,485Net Assets 2013: $6,466,9562013Assets 2014: $7,039,404Liabilities 2014: $214,918Net Assets 2014: $6,824,4862014Assets 2015: $16,470,932Liabilities 2015: $7,426,732Net Assets 2015: $9,044,2002015Assets 2016: $17,776,895Liabilities 2016: $6,901,449Net Assets 2016: $10,875,4462016Assets 2017: $18,078,370Liabilities 2017: $5,922,620Net Assets 2017: $12,155,7502017Assets 2018: $19,006,012Liabilities 2018: $4,942,141Net Assets 2018: $14,063,8712018Assets 2019: $19,678,863Liabilities 2019: $4,314,290Net Assets 2019: $15,364,5732019Assets 2020: $21,359,770Liabilities 2020: $4,011,085Net Assets 2020: $17,348,6852020Assets 2021: $22,522,112Liabilities 2021: $2,036,334Net Assets 2021: $20,485,7782021Assets 2022: $22,671,605Liabilities 2022: $571,465Net Assets 2022: $22,100,1402022Assets 2023: $39,457,859Liabilities 2023: $15,674,661Net Assets 2023: $23,783,1982023Assets 2024: $45,377,384Liabilities 2024: $20,785,923Net Assets 2024: $24,591,4612024Assets 2025: $44,435,254Liabilities 2025: $19,871,585Net Assets 2025: $24,563,6692025

Highlighted filing

2025

Assets$44,435,254
Liabilities$19,871,585
Net Assets$24,563,669
Open 2025 Filing

Operations Trend

Revenue Growth70th percentile

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $4,551,8462010Revenue 2011: $4,588,604Expenses 2011: $4,566,790Net Income 2011: $21,8142011Revenue 2012: $5,067,212Expenses 2012: $4,823,322Net Income 2012: $243,8902012Revenue 2013: $4,678,743Expenses 2013: $4,979,804Net Income 2013: -$301,0612013Revenue 2014: $5,659,834Expenses 2014: $5,302,304Net Income 2014: $357,5302014Revenue 2015: $7,303,450Expenses 2015: $5,083,736Net Income 2015: $2,219,7142015Revenue 2016: $8,188,688Expenses 2016: $6,357,442Net Income 2016: $1,831,2462016Revenue 2017: $8,082,048Expenses 2017: $6,801,744Net Income 2017: $1,280,3042017Revenue 2018: $8,623,788Expenses 2018: $6,715,667Net Income 2018: $1,908,1212018Revenue 2019: $9,251,559Expenses 2019: $7,950,857Net Income 2019: $1,300,7022019Revenue 2020: $10,232,000Expenses 2020: $8,247,888Net Income 2020: $1,984,1122020Revenue 2021: $11,692,613Expenses 2021: $8,555,520Net Income 2021: $3,137,0932021Revenue 2022: $11,410,505Expenses 2022: $9,796,143Net Income 2022: $1,614,3622022Revenue 2023: $13,448,047Expenses 2023: $11,764,989Net Income 2023: $1,683,0582023Revenue 2024: $13,889,963Expenses 2024: $13,081,700Net Income 2024: $808,2632024Revenue 2025: $14,770,907Expenses 2025: $14,798,699Net Income 2025: -$27,7922025

Highlighted filing

2025

Revenue$14,770,907
Expenses$14,798,699
Net Income-$27,792
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$44,435,254
Liabilities
$19,871,585
Net assets
$24,563,669
Revenue
$14,770,907
Expenses
$14,798,699
Net income
-$27,792
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$44.4$19.9$24.6$14.8$14.8$0.03
2024Detailed filing. Detailed filing data is available for this year.$45.4$20.8$24.6$13.9$13.1$0.81
2023Detailed filing. Detailed filing data is available for this year.$39.5$15.7$23.8$13.4$11.8$1.68
2022Detailed filing. Detailed filing data is available for this year.$22.7$0.57$22.1$11.4$9.80$1.61
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.5$2.04$20.5$11.7$8.56$3.14
2020Detailed filing. Detailed filing data is available for this year.$21.4$4.01$17.3$10.2$8.25$1.98
2019Detailed filing. Detailed filing data is available for this year.$19.7$4.31$15.4$9.25$7.95$1.30
2018Detailed filing. Detailed filing data is available for this year.$19.0$4.94$14.1$8.62$6.72$1.91
2017Detailed filing. Detailed filing data is available for this year.$18.1$5.92$12.2$8.08$6.80$1.28
2016Detailed filing. Detailed filing data is available for this year.$17.8$6.90$10.9$8.19$6.36$1.83
2015Summary only. Only limited summary data is available for this year.$16.5$7.43$9.04$7.30$5.08$2.22
2014Summary only. Only limited summary data is available for this year.$7.04$0.21$6.82$5.66$5.30$0.36
2013Summary only. Only limited summary data is available for this year.$6.80$0.33$6.47$4.68$4.98$0.30
2012Summary only. Only limited summary data is available for this year.$7.07$0.31$6.77$5.07$4.82$0.24
2011Summary only. Only limited summary data is available for this year.$6.74$0.21$6.52$4.59$4.57$0.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.78$0.28$6.50$4.55
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2024 to May 31, 2025
Signed
Feb 19, 2026
Return Version
2024v5.5
Gross Receipts
$14,770,907
Mission and Program Overview

Mission

To provide skill improvement, safety and training programs for apprenticeship, employee, journeymen or instructor training and education in the operating engineer trade or craft and related occupations.

To provide skill improvement, safety, and training programs for apprenticeship, employee, journeymen, or instructor training and education in the operating engineer trade or craft and related occupations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$39,596,797$38,330,062▼ $1,266,735
Savings and Temporary Cash Investments$3,510,950$3,737,627▲ $226,677
Accounts Receivable$2,051,653$2,097,788▲ $46,135
Cash and Non-Interest-Bearing Accounts$211,698$262,767▲ $51,069
Prepaid Expenses and Deferred Charges$6,286$7,010▲ $724
Total Assets$45,377,384$44,435,254▼ $942,130
Liabilities
Mortgage Notes Payable Secured by Investment Property$19,913,340$19,089,348▼ $823,992
Accounts Payable and Accrued Expenses$808,202$726,592▼ $81,610
Other Liabilities$64,381$55,645▼ $8,736
Total Liabilities$20,785,923$19,871,585▼ $914,338
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$24,591,461$24,563,669▼ $27,792
Total Net Assets Fund Balance$24,591,461$24,563,669▼ $27,792
Total Liabilities and Net Assets / Fund Balance$45,377,384$44,435,254▼ $942,130

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$31,544,523$5,603,680$37,148,203
Equipment$6,478,859$10,100,649$16,579,508
Land$306,680-$306,680
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Daniel SperbergTraining DirectorFT$175,170$90,855$266,025
Frank MeatingInstructorFT$122,491$81,756$204,247
Joseph KremppInstructorFT$122,491$81,756$204,247
Matthew WehrmannInstructorFT$122,491$81,756$204,247
Robert CayerInstructor-$122,491$81,756$204,247

Board Members and Trustees

NameTitle
Terry McgowanChairman
Al FogelTrustee
Craig DretzkaTrustee
Matt MarcellisTrustee
Mike TestolinTrustee
Shane GriesbachTrustee
Shaun MchughTrustee
Steve BuffaloTrustee
Tim PetersonTrustee
Dan MarsolekTrustee-former
Derek AllenTrustee-former
Tom WolfSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Moose InnCatering ServicesPO BOX 664 N6846 ST RD 21, Wautoma, WI 54982$277,750
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$14,580,840
Investment Income
$147,807
Other Revenue
$42,260
Change in Net Assets
$-27,792

Audited Revenue Reconciliation

Revenue per Audited Statements
$14,770,907
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$14,770,907
Total Revenue per Form 990
$14,770,907
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$8,086,464
Other Expenses$6,712,235
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,979,927$647,541-$4,627,468
Depreciation Depletion-$2,108,236-$2,108,236
Pension Plan Contributions$1,760,715$262,925-$2,023,640
Other Employee Benefits$908,465$135,660-$1,044,125
Interest-$807,027-$807,027
Office Expenses$94,985$356,557-$451,542
Payroll Taxes$338,781$52,450-$391,231
Insurance-$311,232-$311,232
Occupancy-$269,258-$269,258
Advertising-$225,840-$225,840
Other Expenses$132,838$436,586-$132,838
Travel$91,431$12,698-$104,129
All Other Expenses$80,135$1,902-$82,037
Fees for Services Accounting-$29,872-$29,872
Fees for Services Legal-$16,778-$16,778
Fees for Services Management-$6,000-$6,000
Total Functional Expenses$9,118,137$5,680,562$0$14,798,699

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$14,798,699
Total Expenses per Audited Statements$14,798,699
Total Expenses per Form 990$14,798,699
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
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Interest Payable$49,815
Payroll Withholdings$5,830
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, line 3

“Line 3 explanation - IN ACCORDANCE WITH THE PLAN'S TRUST AGREEMENT, THE TRUSTEES HAVE CONTRACTED THE SERVICES OF A THIRD PARTY ADMINISTRATOR, BENESYS. THE THIRD PARTY ADMINISTRATOR, UNDER THE DIRECTION OF THE TRUSTEES, ADMINISTERS THE OFFICES OF THE TRUST FUND.”

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

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

Form 990, Part VI, Section B, line 12C

“The actions of the trustees are governed by the trust document. The document establishes standards of conduct for plan fiduciaries. The trustees are required to disclose any possible conflicts of interest to the entire board.”

Form 990, Part VI, Section C, line 19

“Participants are able to request the auditor's report and other financial information from the plan office.”

Filing and Contact Details

Filer

Filer Name
Wisconsin Operating Engineers Skill
EIN
39-1102559
Phone
2625499190
Address
N27 W23233 ROUNDY DR PO BOX 160, PEWAUKEE, WI 53072

Signing Officer

Name
Terry McGowan
Title
Chairman
Phone
2625499190
Signed
2026-02-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Terry McGowan
Formed
1970
Legal Domicile
Wi
Voting Board Members
10
Independent Board Members
10
Employees
100
Volunteers
0

Preparer

Firm
Calibre CPA Group PLLC
Address
230 W MONROE ST STE 310, Chicago, IL 60606
Preparer
Andrew Hein
Phone
3126550037
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“The process has not changed from the prior year.”

Financial Statement Notes

Part X, Line 2:

“The Internal Revenue Service has ruled that the Fund qualifies under Section 501(c)(3) of the Internal Revenue Code (IRC) and is, therefore, not subject to tax under present income tax laws. The Fund obtained a determination letter in which the Internal Revenue Service stated that the Fund, as then designed, was in compliance with the applicable requirements of the Internal Revenue Code. U.S. GAAP require plan management to evaluate tax positions taken by the fund and recognize a tax liability (or asset) if the fund has taken an uncertain position that more likely than not would not be sustained upon examination by taxing authorities. As of May 31, 2025 and 2024, there were no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Fund is subject to routine audits by taxing jurisdictions. At May 31, 2025, the Plan is no longer subject to income tax examinations for fiscal years prior to 2022.”

Raw XML AppendixShowing 400 of 636 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/Form990PartVIISectionAGrp/PersonNm8TIM PETERSON
IRS990/Form990PartVIISectionAGrp/PersonNm9TOM WOLF
IRS990/Form990PartVIISectionAGrp/PersonNm10DAN MARSOLEK
IRS990/Form990PartVIISectionAGrp/PersonNm11MIKE TESTOLIN
IRS990/Form990PartVIISectionAGrp/PersonNm12DANIEL SPERBERG
IRS990/Form990PartVIISectionAGrp/PersonNm13ROBERT CAYER
IRS990/Form990PartVIISectionAGrp/PersonNm14FRANK MEATING
IRS990/Form990PartVIISectionAGrp/PersonNm15JOSEPH KREMPP
IRS990/Form990PartVIISectionAGrp/PersonNm16MATTHEW WEHRMANN
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IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE-FORMER
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE-FORMER
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12TRAINING DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13INSTRUCTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14INSTRUCTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15INSTRUCTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16INSTRUCTOR
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01970
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IRS990/GrantsToOrganizationsInd00
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IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
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IRS990/MissionDesc0TO PROVIDE SKILL IMPROVEMENT, SAFETY AND TRAINING PROGRAMS FOR APPRENTICESHIP, EMPLOYEE, JOURNEYMEN OR INSTRUCTOR TRAINING AND EDUCATION IN THE OPERATING ENGINEER TRADE OR CRAFT AND RELATED OCCUPATIONS.
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IRS990/MoreThan5000KToOrgInd00
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IRS990/NondeductibleContributionsInd00
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IRS990/OfficeExpensesGrp/ProgramServicesAmt094985
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IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0908465
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IRS990/OtherExpensesGrp/Desc0REPAIRS & MAINTENANCE
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IRS990/OtherExpensesGrp/Desc2FUEL & LUBRICANTS
IRS990/OtherExpensesGrp/Desc3TEACHING AIDS & SUPPLIE
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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Internal Revenue Service has ruled that the Fund qualifies under Section 501(c)(3) of the Internal Revenue Code (IRC) and is, therefore, not subject to tax under present income tax laws. The Fund obtained a determination letter in which the Internal Revenue Service stated that the Fund, as then designed, was in compliance with the applicable requirements of the Internal Revenue Code. U.S. GAAP require plan management to evaluate tax positions taken by the fund and recognize a tax liability (or asset) if the fund has taken an uncertain position that more likely than not would not be sustained upon examination by taxing authorities. As of May 31, 2025 and 2024, there were no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Fund is subject to routine audits by taxing jurisdictions. At May 31, 2025, the Plan is no longer subject to income tax examinations for fiscal years prior to 2022.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
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IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt014798699
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
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IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
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IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S RACIALLY NONDISCRIMINATORY POLICY IS STATED ON REGISTRATION BROCHURES PROVIDED DURING REGISTRATION PERIODS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
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IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00

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