Civic Intelligence

Wisconsin Operating Engineers Skill Improvement and Apprenticeship Fun

990 • Fiscal year 2020 • EIN 39-1102559

Jun 01, 2019 to May 31, 2020 • Filed on Feb 25, 2021

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

46th percentile

0.19x

Higher debt load relative to assets than 46% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Liabilities / Revenue

59th percentile

0.39x

Higher debt load relative to revenue than 59% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Net Margin

76th percentile

19%

Higher net margin than 76% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2020

Asset Growth

55th percentile

8.5%

Faster asset growth than 55% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Revenue Growth

67th percentile

11%

Faster revenue growth than 67% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets46th percentile

Assets

Up

$21,359,770

Up $1,680,907 (+8.5%) from 2019

Net Assets

Up

$17,348,685

Up $1,984,112 (+13%) from 2019

Liabilities

Down

$4,011,085

Down $303,205 (-7.0%) from 2019

Revenue And Expenses
Liabilities / Revenue59th percentileNet Margin76th percentile

Revenue

Up

$10,232,000

Up $980,441 (+11%) from 2019

Expenses

Up

$8,247,888

Up $297,031 (+3.7%) from 2019

Net Income

Up

$1,984,112

Up $683,410 (+53%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth55th 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

2020

Assets$21,359,770
Liabilities$4,011,085
Net Assets$17,348,685
Open 2020 Filing

Operations Trend

Revenue Growth67th 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

2020

Revenue$10,232,000
Expenses$8,247,888
Net Income$1,984,112
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2019 to May 31, 2020
Signed
Feb 25, 2021
Return Version
2019v5.2
Gross Receipts
$10,232,000
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$14,111,710$14,737,181▲ $625,471
Savings and Temporary Cash Investments$2,130,664$3,230,056▲ $1,099,392
Cash and Non-Interest-Bearing Accounts$2,025,898$2,040,862▲ $14,964
Accounts Receivable$1,400,326$1,342,160▼ $58,166
Prepaid Expenses and Deferred Charges$4,265$3,511▼ $754
Total Assets$19,678,863$21,359,770▲ $1,680,907
Other Assets Total$6,000$6,000→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,739,477$2,640,104▼ $1,099,373
Unsecured Notes Loans Payable-$845,200-
Accounts Payable and Accrued Expenses$569,233$521,727▼ $47,506
Other Liabilities$5,580$4,054▼ $1,526
Total Liabilities$4,314,290$4,011,085▼ $303,205
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$15,364,573$17,348,685▲ $1,984,112
Total Net Assets Fund Balance$15,364,573$17,348,685▲ $1,984,112
Total Liabilities and Net Assets / Fund Balance$19,678,863$21,359,770▲ $1,680,907

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$10,411,901$3,282,250$13,694,151
Equipment$4,018,600$5,865,414$9,884,014
Land$306,680-$306,680
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Daniel SperbergTraining DirectorFT$158,592$75,225$233,817
Woody WickersheimSite CoordinatorFT$113,883$65,829$179,712
Edward ComstockShop SupervisorFT$111,183$65,811$176,994
Michael BurtInstructorFT$108,583$65,846$174,429
Todd LiebeltInstructorFT$108,583$65,846$174,429

Board Members and Trustees

NameTitle
Terry McgowanChairman
Barry ScholzTrustee
Craig DretzkaTrustee
Greg WestTrustee
John ToppTrustee
Mark GaufTrustee
Shawn MchughTrustee
Steve BuffaloTrustee
Tim PetersonTrustee
Tom WolfSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Moose InnCatering ServicesPO BOX 664 N6846 ST RD 21, Wautoma, WI 54982$156,993
Revenue and Support

Revenue Composition

Contributions and Grants
$250,000
Program Service Revenue
$9,954,823
Investment Income
$9,495
Other Revenue
$17,682
All Other Contributions
$250,000
Change in Net Assets
$1,984,112

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$250,000Estimated Fair Market Value (FMV)
Total Noncash Contributions1$250,000-

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,232,000
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$10,232,000
Total Revenue per Form 990
$10,232,000
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,879,740
Other Expenses$3,368,148
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,412,325$490,411-$2,902,736
Pension Plan Contributions$922,141$179,222-$1,101,363
Depreciation Depletion-$948,661-$948,661
Other Employee Benefits$523,168$101,680-$624,848
Office Expenses$19,032$241,341-$260,373
Payroll Taxes$211,070$39,723-$250,793
Insurance-$240,184-$240,184
Other Expenses$168,910$267,662-$168,910
Occupancy-$152,049-$152,049
Interest-$130,972-$130,972
Travel$91,264$2,891-$94,155
All Other Expenses$73,648--$73,648
Advertising-$32,439-$32,439
Fees for Services Accounting-$22,913-$22,913
Fees for Services Legal-$14,736-$14,736
Fees for Services Management-$3,096-$3,096
Total Functional Expenses$5,379,908$2,867,980$0$8,247,888

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$8,247,888
Total Expenses per Audited Statements$8,247,888
Total Expenses per Form 990$8,247,888
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$4,054
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, 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
Tom Wolf
Title
Secretary-treasurer
Phone
2625499190
Signed
2021-02-25
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
69
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, 2020 and 2019, 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, 2020, the Plan is no longer subject to income tax examinations for fiscal years prior to 2017.”

Raw XML AppendixShowing 400 of 630 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/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIRMAN
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/Form990PartVIISectionAGrp/TitleTxt14INSTRUCTOR
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IRS990/FormationYr01970
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IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt010232000
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt010
IRS990/IndivRcvdGreaterThan100KCnt08
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt0240184
IRS990/InsuranceGrp/TotalAmt0240184
IRS990/InterestGrp/ManagementAndGeneralAmt0130972
IRS990/InterestGrp/TotalAmt0130972
IRS990/InvestmentIncomeGrp/ExclusionAmt09495
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt09495
IRS990/InvestmentInJointVentureInd00
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IRS990/IRPDocumentW2GCnt00
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IRS990/LandBldgEquipBasisNetGrp/BOYAmt014111710
IRS990/LandBldgEquipBasisNetGrp/EOYAmt014737181
IRS990/LandBldgEquipCostOrOtherBssAmt023884845
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
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IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt02640104
IRS990/NetAssetsOrFundBalancesBOYAmt015364573
IRS990/NetAssetsOrFundBalancesEOYAmt017348685
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt015364573
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt017348685
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NoncashContributionsAmt0250000
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0152049
IRS990/OccupancyGrp/TotalAmt0152049
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0241341
IRS990/OfficeExpensesGrp/ProgramServicesAmt019032
IRS990/OfficeExpensesGrp/TotalAmt0260373
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt06000
IRS990/OtherAssetsTotalGrp/EOYAmt06000
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0101680
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0523168
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0624848
IRS990/OtherExpensesGrp/Desc0REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc1TRAINING ALLOWANCES
IRS990/OtherExpensesGrp/Desc2FUEL & LUBRICANTS
IRS990/OtherExpensesGrp/Desc3TEACHING AIDS & SUPPLIE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0267662
IRS990/OtherExpensesGrp/ProgramServicesAmt0414655
IRS990/OtherExpensesGrp/ProgramServicesAmt1316026
IRS990/OtherExpensesGrp/ProgramServicesAmt2227669
IRS990/OtherExpensesGrp/ProgramServicesAmt3168910
IRS990/OtherExpensesGrp/TotalAmt0682317
IRS990/OtherExpensesGrp/TotalAmt1316026
IRS990/OtherExpensesGrp/TotalAmt2227669
IRS990/OtherExpensesGrp/TotalAmt3168910
IRS990/OtherLiabilitiesGrp/BOYAmt05580
IRS990/OtherLiabilitiesGrp/EOYAmt04054
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISC REFUNDS AND REIMB
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt017682
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt017682
IRS990/OtherRevenueTotalAmt017682
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0490411
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02412325
IRS990/OtherSalariesAndWagesGrp/TotalAmt02902736
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt039723
IRS990/PayrollTaxesGrp/ProgramServicesAmt0211070
IRS990/PayrollTaxesGrp/TotalAmt0250793
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0179222
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0922141
IRS990/PensionPlanContributionsGrp/TotalAmt01101363
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04265
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03511
IRS990/PrincipalOfficerNm0Terry McGowan
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc1TRAINING REIMBURSEMENT
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt09661495
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1293328
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt09661495
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1293328
IRS990/ProgSrvcAccomActyOtherGrp/Desc0PROVIDE TRAINING PROGRAMS FOR APPRENTICES AND JOURNEYMEN TO DEVELOP DIVERSIFIED AND QUALIFIED OPERATING ENGINEERS.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt013022
IRS990/PYOtherExpensesAmt03518005
IRS990/PYOtherRevenueAmt013667
IRS990/PYProgramServiceRevenueAmt09224870
IRS990/PYRevenuesLessExpensesAmt01300702
IRS990/PYSalariesCompEmpBnftPaidAmt04432852
IRS990/PYTotalExpensesAmt07950857
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt09251559
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt01984112
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt09972505
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02130664
IRS990/SavingsAndTempCashInvstGrp/EOYAmt03230056
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/BookValueAmt010411901
IRS990ScheduleD/BuildingsGrp/DepreciationAmt03282250
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt013694151
IRS990ScheduleD/EquipmentGrp/BookValueAmt04018600
IRS990ScheduleD/EquipmentGrp/DepreciationAmt05865414
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt09884014
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt08247888
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0306680
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0306680
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04054
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL WITHHOLDINGS
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt010232000
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, 2020 and 2019, 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, 2020, the Plan is no longer subject to income tax examinations for fiscal years prior to 2017.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
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IRS990ScheduleD/TotalLiabilityAmt04054
IRS990ScheduleD/TotalRevenuePerForm990Amt010232000
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt010232000
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt08247888
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/BaseCompensationFilingOrgAmt0158592
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1111183
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt2108583

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$21,359,770
Liabilities
$4,011,085
Net assets
$17,348,685
Revenue
$10,232,000
Expenses
$8,247,888
Net income
$1,984,112
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