Civic Intelligence

Wisconsin Operating Engineers Skill Improvement and Apprenticeship Fun

990 • Fiscal year 2018 • EIN 39-1102559

Jun 01, 2017 to May 31, 2018 • Filed on Dec 11, 2018

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

55th percentile

0.26x

Higher debt load relative to assets than 55% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Liabilities / Revenue

70th percentile

0.57x

Higher debt load relative to revenue than 70% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Net Margin

79th percentile

22%

Higher net margin than 79% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2018

Asset Growth

62nd percentile

5.1%

Faster asset growth than 62% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Revenue Growth

58th percentile

6.7%

Faster revenue growth than 58% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets55th percentile

Assets

Up

$19,006,012

Up $927,642 (+5.1%) from 2017

Net Assets

Up

$14,063,871

Up $1,908,121 (+16%) from 2017

Liabilities

Down

$4,942,141

Down $980,479 (-17%) from 2017

Revenue And Expenses
Liabilities / Revenue70th percentileNet Margin79th percentile

Revenue

Up

$8,623,788

Up $541,740 (+6.7%) from 2017

Expenses

Down

$6,715,667

Down $86,077 (-1.3%) from 2017

Net Income

Up

$1,908,121

Up $627,817 (+49%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth62nd 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

2018

Assets$19,006,012
Liabilities$4,942,141
Net Assets$14,063,871
Open 2018 Filing

Operations Trend

Revenue Growth58th 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

2018

Revenue$8,623,788
Expenses$6,715,667
Net Income$1,908,121
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2017 to May 31, 2018
Signed
Dec 11, 2018
Return Version
2017v2.3
Gross Receipts
$8,623,788
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$13,700,329$13,483,660▼ $216,669
Cash and Non-Interest-Bearing Accounts$2,009,177$3,511,488▲ $1,502,311
Accounts Receivable$1,128,365$1,270,175▲ $141,810
Savings and Temporary Cash Investments$1,231,648$730,139▼ $501,509
Prepaid Expenses and Deferred Charges$2,851$4,550▲ $1,699
Total Assets$18,078,370$19,006,012▲ $927,642
Other Assets Total$6,000$6,000→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$5,785,036$4,785,162▼ $999,874
Accounts Payable and Accrued Expenses$133,220$152,413▲ $19,193
Other Liabilities$4,364$4,566▲ $202
Total Liabilities$5,922,620$4,942,141▼ $980,479
Net Assets / Fund Balance
Unrestricted Net Assets$12,155,750$14,063,871▲ $1,908,121
Total Net Assets Fund Balance$12,155,750$14,063,871▲ $1,908,121
Total Liabilities and Net Assets / Fund Balance$18,078,370$19,006,012▲ $927,642

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$11,079,677$2,583,965$13,663,642
Equipment$2,129,445$4,821,760$6,951,205
Land$274,538-$274,538
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Daniel SperbergTraining DirectorFT$150,888$73,763$224,651
Edward ComstockShop SupervisorFT$104,502$64,248$168,750
Todd LiebeltInstructorFT$102,102$64,248$166,350
Woody WickersheimSite CoordinatorFT$102,102$64,248$166,350

Board Members and Trustees

NameTitle
Terry McgowanChairman
Craig DretzkaTrustee
Darrin BursawTrustee
Greg WestTrustee
John ToppTrustee
Patrick WhitingTrustee
Shawn MchughTrustee
Steve BuffaloTrustee
Tim PetersonTrustee
Tom WolfSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Dedicated Computing LLCComputer ServicesN26 W23880 COMMERCE CIRCLE, Waukesha, WI 53188$124,439
Moose InnCatering ServicesPO BOX 664 N6846 ST RD 21, Wautoma, WI 54982$117,342
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$8,611,455
Investment Income
$3,409
Other Revenue
$8,924
Change in Net Assets
$1,908,121

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,623,788
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$8,623,788
Total Revenue per Form 990
$8,623,788
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,677,148
Other Expenses$3,038,519
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,708,697$465,713-$2,174,410
Pension Plan Contributions$653,123$169,691-$822,814
Depreciation Depletion-$807,084-$807,084
Other Employee Benefits$392,151$101,886-$494,037
Office Expenses$14,767$249,443-$264,210
Interest-$230,471-$230,471
Insurance-$207,166-$207,166
Payroll Taxes$147,153$38,734-$185,887
Occupancy-$179,781-$179,781
Other Expenses$144,623$208,980-$144,623
All Other Expenses$71,224--$71,224
Travel$43,326$5,243-$48,569
Payments to Affiliates$38,863--$38,863
Advertising-$28,184-$28,184
Fees for Services Legal-$27,763-$27,763
Fees for Services Accounting-$21,469-$21,469
Fees for Services Management-$1,584-$1,584
Total Functional Expenses$3,972,475$2,743,192$0$6,715,667

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,715,667
Total Expenses per Audited Statements$6,715,667
Total Expenses per Form 990$6,715,667
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$4,566
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 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
2018-12-11
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
56
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, 2018 and 2017, 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, 2018, the Plan is no longer subject to income tax examinations for fiscal years prior to 2015.”

Raw XML AppendixShowing 400 of 601 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/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRAINING DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11SHOP SUPERVISOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12INSTRUCTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13SITE COORDINATOR
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01970
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt08623788
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt010
IRS990/IndivRcvdGreaterThan100KCnt04
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt0207166
IRS990/InsuranceGrp/TotalAmt0207166
IRS990/InterestGrp/ManagementAndGeneralAmt0230471
IRS990/InterestGrp/TotalAmt0230471
IRS990/InvestmentIncomeGrp/ExclusionAmt03409
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt03409
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt026
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt07405725
IRS990/LandBldgEquipBasisNetGrp/BOYAmt013700329
IRS990/LandBldgEquipBasisNetGrp/EOYAmt013483660
IRS990/LandBldgEquipCostOrOtherBssAmt020889385
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/BOYAmt05785036
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt04785162
IRS990/NetAssetsOrFundBalancesBOYAmt012155750
IRS990/NetAssetsOrFundBalancesEOYAmt014063871
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0179781
IRS990/OccupancyGrp/TotalAmt0179781
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0249443
IRS990/OfficeExpensesGrp/ProgramServicesAmt014767
IRS990/OfficeExpensesGrp/TotalAmt0264210
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt06000
IRS990/OtherAssetsTotalGrp/EOYAmt06000
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0101886
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0392151
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0494037
IRS990/OtherExpensesGrp/Desc0REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc1TRAINING ALLOWANCES
IRS990/OtherExpensesGrp/Desc2FUEL & LUBRICANTS
IRS990/OtherExpensesGrp/Desc3TEACHING AIDS & SUPPLIE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0208980
IRS990/OtherExpensesGrp/ProgramServicesAmt0269235
IRS990/OtherExpensesGrp/ProgramServicesAmt1289473
IRS990/OtherExpensesGrp/ProgramServicesAmt2199840
IRS990/OtherExpensesGrp/ProgramServicesAmt3144623
IRS990/OtherExpensesGrp/TotalAmt0478215
IRS990/OtherExpensesGrp/TotalAmt1289473
IRS990/OtherExpensesGrp/TotalAmt2199840
IRS990/OtherExpensesGrp/TotalAmt3144623
IRS990/OtherLiabilitiesGrp/BOYAmt04364
IRS990/OtherLiabilitiesGrp/EOYAmt04566
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISC REFUNDS AND REIMB
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt08924
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt08924
IRS990/OtherRevenueTotalAmt08924
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0465713
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01708697
IRS990/OtherSalariesAndWagesGrp/TotalAmt02174410
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt038863
IRS990/PaymentsToAffiliatesGrp/TotalAmt038863
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt038734
IRS990/PayrollTaxesGrp/ProgramServicesAmt0147153
IRS990/PayrollTaxesGrp/TotalAmt0185887
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0169691
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0653123
IRS990/PensionPlanContributionsGrp/TotalAmt0822814
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02851
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04550
IRS990/PrincipalOfficerNm0Terry McGowan
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc1TRAINING REIMBURSEMENT
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt08386378
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1225077
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt08386378
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1225077
IRS990/ProgSrvcAccomActyOtherGrp/Desc0PROVIDE TRAINING PROGRAMS FOR APPRENTICES AND JOURNEYMEN TO DEVELOP DIVERSIFIED AND QUALIFIED OPERATING ENGINEERS.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt07415
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt05126
IRS990/PYOtherExpensesAmt03099146
IRS990/PYOtherRevenueAmt06457
IRS990/PYProgramServiceRevenueAmt08063050
IRS990/PYRevenuesLessExpensesAmt01280304
IRS990/PYSalariesCompEmpBnftPaidAmt03702598
IRS990/PYTotalExpensesAmt06801744
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt08082048
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt01908121
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt08620379
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01231648
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0730139
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt011079677
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02583965
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt013663642
IRS990ScheduleD/EquipmentGrp/BookValueAmt02129445
IRS990ScheduleD/EquipmentGrp/DepreciationAmt04821760
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt06951205
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt06715667
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0274538
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0274538
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04566
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL WITHHOLDINGS
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt08623788
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, 2018 and 2017, 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, 2018, the Plan is no longer subject to income tax examinations for fiscal years prior to 2015.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt013483660
IRS990ScheduleD/TotalExpensesPerForm990Amt06715667
IRS990ScheduleD/TotalLiabilityAmt04566
IRS990ScheduleD/TotalRevenuePerForm990Amt08623788
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt08623788
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt06715667
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/BaseCompensationFilingOrgAmt0150888
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1104502
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt2102102
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt3102102
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount01015
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$19,006,012
Liabilities
$4,942,141
Net assets
$14,063,871
Revenue
$8,623,788
Expenses
$6,715,667
Net income
$1,908,121
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