Civic Intelligence

Wisconsin Operating Engineers Skill Improvement and Apprenticeship Fund

990 • Fiscal year 2021 • EIN 39-1102559

Jun 01, 2020 to May 31, 2021 • Filed on Mar 23, 2022

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

38th percentile

0.09x

Higher debt load relative to assets than 38% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Liabilities / Revenue

44th percentile

0.17x

Higher debt load relative to revenue than 44% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Net Margin

72nd percentile

27%

Higher net margin than 72% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Top Officer Pay

70th percentile

$240,268

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 2.1% of source-year revenue.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Asset Growth

38th percentile

5.4%

Faster asset growth than 38% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Revenue Growth

53rd percentile

14%

Faster revenue growth than 53% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets38th percentile

Assets

Up

$22,522,112

Up $1,162,342 (+5.4%) from 2020

Net Assets

Up

$20,485,778

Up $3,137,093 (+18%) from 2020

Liabilities

Down

$2,036,334

Down $1,974,751 (-49%) from 2020

Revenue And Expenses
Liabilities / Revenue44th percentileNet Margin72nd percentile

Revenue

Up

$11,692,613

Up $1,460,613 (+14%) from 2020

Expenses

Up

$8,555,520

Up $307,632 (+3.7%) from 2020

Net Income

Up

$3,137,093

Up $1,152,981 (+58%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth38th 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

2021

Assets$22,522,112
Liabilities$2,036,334
Net Assets$20,485,778
Open 2021 Filing

Operations Trend

Revenue Growth53rd 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

2021

Revenue$11,692,613
Expenses$8,555,520
Net Income$3,137,093
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2020 to May 31, 2021
Signed
Mar 23, 2022
Return Version
2020v4.2
Gross Receipts
$11,692,613
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$14,737,181$14,780,597▲ $43,416
Savings and Temporary Cash Investments$3,230,056$4,173,486▲ $943,430
Cash and Non-Interest-Bearing Accounts$2,040,862$1,960,424▼ $80,438
Accounts Receivable$1,342,160$1,598,926▲ $256,766
Prepaid Expenses and Deferred Charges$3,511$2,679▼ $832
Total Assets$21,359,770$22,522,112▲ $1,162,342
Other Assets Total$6,000$6,000→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,640,104$1,490,217▼ $1,149,887
Accounts Payable and Accrued Expenses$521,727$497,947▼ $23,780
Unsecured Notes Loans Payable$845,200$42,815▼ $802,385
Other Liabilities$4,054$5,355▲ $1,301
Total Liabilities$4,011,085$2,036,334▼ $1,974,751
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$17,348,685$20,485,778▲ $3,137,093
Total Net Assets Fund Balance$17,348,685$20,485,778▲ $3,137,093
Total Liabilities and Net Assets / Fund Balance$21,359,770$22,522,112▲ $1,162,342

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$10,101,869$3,631,894$13,733,763
Equipment$4,372,048$6,462,870$10,834,918
Land$306,680-$306,680
Compensation and Service Providers
Top Officer Pay70th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Daniel SperbergTraining DirectorFT$164,914$75,354$240,268
Woody WickersheimSite CoordinatorFT$112,917$67,706$180,623
Darrin BursawShop SupervisorFT$106,688$69,056$175,744
Michael BurtInstructorFT$107,717$67,706$175,423
Todd LiebeltInstructorFT$107,717$67,706$175,423

Board Members and Trustees

NameTitle
Terry McgowanChairman
Greg WestFormer Trustee
John ToppFormer Trustee
Barry ScholzTrustee
Craig DretzkaTrustee
Mark GaufTrustee
Matt MarcelisTrustee
Shane GriesbachTrustee
Shawn MchughTrustee
Steve BuffaloTrustee
Tim PetersonTrustee
Tom WolfSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Moose InnCatering ServicesPO BOX 664 N6846 ST RD 21, Wautoma, WI 54982$112,608
Revenue and Support

Revenue Composition

Contributions and Grants
$902,385
Program Service Revenue
$10,756,733
Investment Income
$12,903
Other Revenue
$20,592
All Other Contributions
$100,000
Change in Net Assets
$3,137,093

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$100,000Estimated Fair Market Value (FMV)
Total Noncash Contributions1$100,000-

Audited Revenue Reconciliation

Revenue per Audited Statements
$11,692,613
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$11,692,613
Total Revenue per Form 990
$11,692,613
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,166,073
Other Expenses$3,389,447
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,540,354$535,190-$3,075,544
Pension Plan Contributions$973,834$199,532-$1,173,366
Depreciation Depletion-$1,029,169-$1,029,169
Other Employee Benefits$547,984$112,279-$660,263
Office Expenses$25,049$304,712-$329,761
Payroll Taxes$214,065$42,835-$256,900
Insurance-$216,499-$216,499
Other Expenses$177,517$249,576-$177,517
Occupancy-$162,074-$162,074
Advertising-$82,545-$82,545
Interest-$80,458-$80,458
All Other Expenses$61,537--$61,537
Travel$35,525$2,428-$37,953
Fees for Services Accounting-$22,565-$22,565
Fees for Services Legal-$14,723-$14,723
Fees for Services Management-$3,180-$3,180
Total Functional Expenses$5,497,755$3,057,765$0$8,555,520

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$8,555,520
Total Expenses per Audited Statements$8,555,520
Total Expenses per Form 990$8,555,520
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$5,355
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
Trustee - Sec Treas
Phone
2625499190
Signed
2022-03-23
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
70
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, 2021 and 2020, 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, 2021, the Plan is no longer subject to income tax examinations for fiscal years prior to 2018.”

Raw XML AppendixShowing 400 of 656 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/ReportableCompFromOrgAmt16106688
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4FORMER TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt6FORMER TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12TRAINING DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13INSTRUCTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14SITE COORDINATOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15INSTRUCTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16SHOP SUPERVISOR
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01970
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/OtherAmt012000
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GovernmentGrantsAmt0802385
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt012000
IRS990/GrossReceiptsAmt011692613
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt010
IRS990/IndivRcvdGreaterThan100KCnt010
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt0216499
IRS990/InsuranceGrp/TotalAmt0216499
IRS990/InterestGrp/ManagementAndGeneralAmt080458
IRS990/InterestGrp/TotalAmt080458
IRS990/InvestmentIncomeGrp/ExclusionAmt0903
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0903
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt025
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt010094764
IRS990/LandBldgEquipBasisNetGrp/BOYAmt014737181
IRS990/LandBldgEquipBasisNetGrp/EOYAmt014780597
IRS990/LandBldgEquipCostOrOtherBssAmt024875361
IRS990/LegalDomicileStateCd0WI
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt00
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/BOYAmt02640104
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt01490217
IRS990/NetAssetsOrFundBalancesBOYAmt017348685
IRS990/NetAssetsOrFundBalancesEOYAmt020485778
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt012000
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt012000
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt017348685
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt020485778
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NoncashContributionsAmt0902385
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0162074
IRS990/OccupancyGrp/TotalAmt0162074
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0304712
IRS990/OfficeExpensesGrp/ProgramServicesAmt025049
IRS990/OfficeExpensesGrp/TotalAmt0329761
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt06000
IRS990/OtherAssetsTotalGrp/EOYAmt06000
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0112279
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0547984
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0660263
IRS990/OtherExpensesGrp/Desc0REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc1FUEL & LUBRICANTS
IRS990/OtherExpensesGrp/Desc2TRAINING ALLOWANCES
IRS990/OtherExpensesGrp/Desc3TEACHING AIDS & SUPPLIE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0249576
IRS990/OtherExpensesGrp/ProgramServicesAmt0412180
IRS990/OtherExpensesGrp/ProgramServicesAmt1272286
IRS990/OtherExpensesGrp/ProgramServicesAmt2237424
IRS990/OtherExpensesGrp/ProgramServicesAmt3177517
IRS990/OtherExpensesGrp/TotalAmt0661756
IRS990/OtherExpensesGrp/TotalAmt1272286
IRS990/OtherExpensesGrp/TotalAmt2237424
IRS990/OtherExpensesGrp/TotalAmt3177517
IRS990/OtherLiabilitiesGrp/BOYAmt04054
IRS990/OtherLiabilitiesGrp/EOYAmt05355
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISC REFUNDS AND REIMB
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt020592
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt020592
IRS990/OtherRevenueTotalAmt020592
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0535190
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02540354
IRS990/OtherSalariesAndWagesGrp/TotalAmt03075544
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt042835
IRS990/PayrollTaxesGrp/ProgramServicesAmt0214065
IRS990/PayrollTaxesGrp/TotalAmt0256900
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0199532
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0973834
IRS990/PensionPlanContributionsGrp/TotalAmt01173366
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03511
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02679
IRS990/PrincipalOfficerNm0Terry McGowan
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc1TRAINING REIMBURSEMENT
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1339329
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt010417404
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1339329
IRS990/ProgSrvcAccomActyOtherGrp/Desc0PROVIDE TRAINING PROGRAMS FOR APPRENTICES AND JOURNEYMEN TO DEVELOP DIVERSIFIED AND QUALIFIED OPERATING ENGINEERS.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0250000
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt09495
IRS990/PYOtherExpensesAmt03368148
IRS990/PYOtherRevenueAmt017682
IRS990/PYProgramServiceRevenueAmt09954823
IRS990/PYRevenuesLessExpensesAmt01984112
IRS990/PYSalariesCompEmpBnftPaidAmt04879740
IRS990/PYTotalExpensesAmt08247888
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt010232000
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt03137093
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt010777325
IRS990/SavingsAndTempCashInvstGrp/BOYAmt03230056
IRS990/SavingsAndTempCashInvstGrp/EOYAmt04173486
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/BookValueAmt010101869
IRS990ScheduleD/BuildingsGrp/DepreciationAmt03631894
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt013733763
IRS990ScheduleD/EquipmentGrp/BookValueAmt04372048
IRS990ScheduleD/EquipmentGrp/DepreciationAmt06462870
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt010834918
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt08555520
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0306680
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0306680
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt05355
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL WITHHOLDINGS
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt011692613
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, 2021 and 2020, 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, 2021, the Plan is no longer subject to income tax examinations for fiscal years prior to 2018.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
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IRS990ScheduleD/TotalExpensesPerForm990Amt08555520
IRS990ScheduleD/TotalLiabilityAmt05355
IRS990ScheduleD/TotalRevenuePerForm990Amt011692613
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt011692613
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt08555520
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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Filings

Displayed year

2021 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$22,522,112
Liabilities
$2,036,334
Net assets
$20,485,778
Revenue
$11,692,613
Expenses
$8,555,520
Net income
$3,137,093
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