Civic Intelligence

Wisconsin Operating Engineers Skill Improvement and Apprenticeship Fun

990 • Fiscal year 2016 • EIN 39-1102559

Jun 01, 2015 to May 31, 2016 • Filed on Jan 03, 2017

Organization Profilewww.woetrainingcenter.org
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

64th percentile

0.39x

Higher debt load relative to assets than 64% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Liabilities / Revenue

76th percentile

0.84x

Higher debt load relative to revenue than 76% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Net Margin

83rd percentile

22%

Higher net margin than 83% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2016

Asset Growth

71st percentile

7.9%

Faster asset growth than 71% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Revenue Growth

72nd percentile

12%

Faster revenue growth than 72% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets64th percentile

Assets

Up

$17,776,895

Up $1,305,963 (+7.9%) from 2015

Net Assets

Up

$10,875,446

Up $1,831,246 (+20%) from 2015

Liabilities

Down

$6,901,449

Down $525,283 (-7.1%) from 2015

Revenue And Expenses
Liabilities / Revenue76th percentileNet Margin83rd percentile

Revenue

Up

$8,188,688

Up $885,238 (+12%) from 2015

Expenses

Up

$6,357,442

Up $1,273,706 (+25%) from 2015

Net Income

Down

$1,831,246

Down $388,468 (-18%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth71st percentile

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

$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

2016

Assets$17,776,895
Liabilities$6,901,449
Net Assets$10,875,446
Open 2016 Filing

Operations Trend

Revenue Growth72nd percentile

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

2016

Revenue$8,188,688
Expenses$6,357,442
Net Income$1,831,246
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2015 to May 31, 2016
Signed
Jan 3, 2017
Return Version
2015v3.0
Gross Receipts
$8,188,688
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$13,439,201$13,322,801▼ $116,400
Cash and Non-Interest-Bearing Accounts$1,882,623$3,283,519▲ $1,400,896
Accounts Receivable$1,141,455$1,163,656▲ $22,201
Prepaid Expenses and Deferred Charges$1,653$919▼ $734
Total Assets$16,470,932$17,776,895▲ $1,305,963
Other Assets Total$6,000$6,000→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$7,267,880$6,741,267▼ $526,613
Accounts Payable and Accrued Expenses$156,241$156,937▲ $696
Other Liabilities$2,611$3,245▲ $634
Total Liabilities$7,426,732$6,901,449▼ $525,283
Net Assets / Fund Balance
Unrestricted Net Assets$9,044,200$10,875,446▲ $1,831,246
Total Net Assets Fund Balance$9,044,200$10,875,446▲ $1,831,246
Total Liabilities and Net Assets / Fund Balance$16,470,932$17,776,895▲ $1,305,963

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$11,767,462$1,871,090$13,638,552
Equipment$1,280,801$4,260,421$5,541,222
Land$274,538-$274,538
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Daniel SperbergTraining DirectorFT$145,769$90,490$236,259

Board Members and Trustees

NameTitle
Terry McgowanChairman
David BohlFmr Trustee
Randy PatrowFmr Trustee
Richard WantaFmr Trustee
Craig DretzkaTrustee
Darrin BursawTrustee
Greg WestTrustee
John ToppTrustee
Patrick WhitingTrustee
Shawn MchughTrustee
Steve BuffaloTrustee
Tim PetersonTrustee
Tom WolfSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Moose InnCatering ServicesPO BOX 664 N6846 ST RD 21, Wautoma, WI 54982$117,529
Revenue and Support

Revenue Composition

Contributions and Grants
$53,928
Program Service Revenue
$8,126,053
Investment Income
$0
Other Revenue
$8,707
All Other Contributions
$43,912
Change in Net Assets
$1,831,246

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$35,800Sale Price of Compar
Total Noncash Contributions1$35,800-

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,188,688
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$8,188,688
Total Revenue per Form 990
$8,188,688
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,368,027
Other Expenses$2,989,415
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,570,191$433,055-$2,003,246
Depreciation Depletion-$728,048-$728,048
Pension Plan Contributions$559,944$151,814-$711,758
Other Employee Benefits$366,701$99,421-$466,122
Interest-$314,474-$314,474
Office Expenses$12,921$207,850-$220,771
Payroll Taxes$148,362$38,539-$186,901
Insurance-$153,530-$153,530
Occupancy-$141,831-$141,831
Other Expenses$97,382$136,758-$97,382
All Other Expenses$96,042--$96,042
Travel$73,103$9,997-$83,100
Payments to Affiliates$53,506--$53,506
Advertising-$48,978-$48,978
Fees for Services Accounting-$18,481-$18,481
Fees for Services Legal-$7,935-$7,935
Fees for Services Management-$1,584-$1,584
Total Functional Expenses$3,865,147$2,492,295$0$6,357,442

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,357,442
Total Expenses per Audited Statements$6,357,442
Total Expenses per Form 990$6,357,442
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
Payroll Withholdings$3,245
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 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, CARDAY ASSOCIATES. THE THIRD PARTY ADMINISTRATOR, UNDER THE DIRECTION OF THE TRUSTEES, ADMINISTERS THE OFFICES OF THE TRUST FUND.”

Form 990, Part VI, Section B, line 11

“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 reviw.”

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
2017-01-03
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
55
Volunteers
0

Preparer

Firm
Calibre CPA Group PLLC
Address
566 W Lake St Ste 300, Chicago, IL 60661-1414
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, 2016 and 2015, 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, 2016, the Plan is no longer subject to income tax examinations for fiscal years prior to 2013.”

Raw XML AppendixShowing 400 of 557 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/TitleTxt8FMR TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt13TRAINING DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01970
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GovernmentGrantsAmt010016
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt08188688
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt010
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt0153530
IRS990/InsuranceGrp/TotalAmt0153530
IRS990/InterestGrp/ManagementAndGeneralAmt0314474
IRS990/InterestGrp/TotalAmt0314474
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt019
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt06131511
IRS990/LandBldgEquipBasisNetGrp/BOYAmt013439201
IRS990/LandBldgEquipBasisNetGrp/EOYAmt013322801
IRS990/LandBldgEquipCostOrOtherBssAmt019454312
IRS990/LegalDomicileStateCd0WI
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
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.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt07267880
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt06741267
IRS990/NetAssetsOrFundBalancesBOYAmt09044200
IRS990/NetAssetsOrFundBalancesEOYAmt010875446
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NoncashContributionsAmt035800
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0141831
IRS990/OccupancyGrp/TotalAmt0141831
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0207850
IRS990/OfficeExpensesGrp/ProgramServicesAmt012921
IRS990/OfficeExpensesGrp/TotalAmt0220771
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt06000
IRS990/OtherAssetsTotalGrp/EOYAmt06000
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt099421
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0366701
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0466122
IRS990/OtherExpensesGrp/Desc0REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc1TRAINING ALLOWANCES
IRS990/OtherExpensesGrp/Desc2FUEL & LUBRICANTS
IRS990/OtherExpensesGrp/Desc3TRAINING SUPPLIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0136758
IRS990/OtherExpensesGrp/ProgramServicesAmt0366422
IRS990/OtherExpensesGrp/ProgramServicesAmt1366728
IRS990/OtherExpensesGrp/ProgramServicesAmt2153845
IRS990/OtherExpensesGrp/ProgramServicesAmt397382
IRS990/OtherExpensesGrp/TotalAmt0503180
IRS990/OtherExpensesGrp/TotalAmt1366728
IRS990/OtherExpensesGrp/TotalAmt2153845
IRS990/OtherExpensesGrp/TotalAmt397382
IRS990/OtherLiabilitiesGrp/BOYAmt02611
IRS990/OtherLiabilitiesGrp/EOYAmt03245
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISC REFUNDS AND REIMB
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt08707
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt08707
IRS990/OtherRevenueTotalAmt08707
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0433055
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01570191
IRS990/OtherSalariesAndWagesGrp/TotalAmt02003246
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt053506
IRS990/PaymentsToAffiliatesGrp/TotalAmt053506
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt038539
IRS990/PayrollTaxesGrp/ProgramServicesAmt0148362
IRS990/PayrollTaxesGrp/TotalAmt0186901
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0151814
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0559944
IRS990/PensionPlanContributionsGrp/TotalAmt0711758
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01653
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0919
IRS990/PrincipalOfficerNm0Terry McGowan
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc1TRAINING REIMBURSEMENT
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt07846008
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1280045
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt07846008
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1280045
IRS990/ProgSrvcAccomActyOtherGrp/Desc0PROVIDE TRAINING PROGRAMS FOR APPRENTICES AND JOURNEYMEN TO DEVELOP DIVERSIFIED AND QUALIFIED OPERATING ENGINEERS.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt018423
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0436
IRS990/PYOtherExpensesAmt02137891
IRS990/PYOtherRevenueAmt013378
IRS990/PYProgramServiceRevenueAmt07271213
IRS990/PYRevenuesLessExpensesAmt02219714
IRS990/PYSalariesCompEmpBnftPaidAmt02945845
IRS990/PYTotalExpensesAmt05083736
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt07303450
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt01831246
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt08134760
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt011767462
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01871090
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt013638552
IRS990ScheduleD/EquipmentGrp/BookValueAmt01280801
IRS990ScheduleD/EquipmentGrp/DepreciationAmt04260421
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt05541222
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt06357442
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0274538
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0274538
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03245
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL WITHHOLDINGS
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt08188688
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, 2016 and 2015, 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, 2016, the Plan is no longer subject to income tax examinations for fiscal years prior to 2013.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt013322801
IRS990ScheduleD/TotalExpensesPerForm990Amt06357442
IRS990ScheduleD/TotalLiabilityAmt03245
IRS990ScheduleD/TotalRevenuePerForm990Amt08188688
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt08188688
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt06357442
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
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
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0145769
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt064910
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt024800
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt0780
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DANIEL SPERBERG
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0TRAINING DIRECTOR

Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$17,776,895
Liabilities
$6,901,449
Net assets
$10,875,446
Revenue
$8,188,688
Expenses
$6,357,442
Net income
$1,831,246
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