Civic Intelligence

Wisconsin Operating Engineers Skill Improvement and Apprenticeship Fund

990 • Fiscal year 2022 • EIN 39-1102559

Jun 01, 2021 to May 31, 2022 • Filed on Mar 27, 2023

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

22nd percentile

0.03x

Higher debt load relative to assets than 22% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Liabilities / Revenue

19th percentile

0.05x

Higher debt load relative to revenue than 19% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Net Margin

64th percentile

14%

Higher net margin than 64% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Top Officer Pay

69th percentile

$243,275

Higher top officer pay than 69% of similar nonprofits.

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

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Asset Growth

51st percentile

0.7%

Faster asset growth than 51% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Revenue Growth

37th percentile

-2.4%

Faster revenue growth than 37% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets22nd percentile

Assets

Up

$22,671,605

Up $149,493 (+0.7%) from 2021

Net Assets

Up

$22,100,140

Up $1,614,362 (+7.9%) from 2021

Liabilities

Down

$571,465

Down $1,464,869 (-72%) from 2021

Revenue And Expenses
Liabilities / Revenue19th percentileNet Margin64th percentile

Revenue

Down

$11,410,505

Down $282,108 (-2.4%) from 2021

Expenses

Up

$9,796,143

Up $1,240,623 (+15%) from 2021

Net Income

Down

$1,614,362

Down $1,522,731 (-49%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth51st 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

2022

Assets$22,671,605
Liabilities$571,465
Net Assets$22,100,140
Open 2022 Filing

Operations Trend

Revenue Growth37th 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

2022

Revenue$11,410,505
Expenses$9,796,143
Net Income$1,614,362
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2021 to May 31, 2022
Signed
Mar 27, 2023
Return Version
2021v4.2
Gross Receipts
$11,410,505
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$14,780,597$16,514,976▲ $1,734,379
Savings and Temporary Cash Investments$4,173,486$2,391,984▼ $1,781,502
Cash and Non-Interest-Bearing Accounts$1,960,424$2,079,483▲ $119,059
Accounts Receivable$1,598,926$1,676,256▲ $77,330
Prepaid Expenses and Deferred Charges$2,679$2,906▲ $227
Total Assets$22,522,112$22,671,605▲ $149,493
Other Assets Total$6,000$6,000→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,490,217$0▼ $1,490,217
Accounts Payable and Accrued Expenses$497,947$566,173▲ $68,226
Unsecured Notes Loans Payable$42,815$0▼ $42,815
Other Liabilities$5,355$5,292▼ $63
Total Liabilities$2,036,334$571,465▼ $1,464,869
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$20,485,778$22,100,140▲ $1,614,362
Total Net Assets Fund Balance$20,485,778$22,100,140▲ $1,614,362
Total Liabilities and Net Assets / Fund Balance$22,522,112$22,671,605▲ $149,493

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$10,206,898$3,982,603$14,189,501
Equipment$6,001,398$7,100,725$13,102,123
Land$306,680-$306,680
Compensation and Service Providers
Top Officer Pay69th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Daniel SperbergTraining DirectorFT$163,935$79,340$243,275
Robert CayerInstructorFT$112,062$69,703$181,765
Woody WickersheimSite CoordinatorFT$114,862$66,465$181,327
Frank MeatingInstructorFT$111,022$69,703$180,725
Danial WheatonInstructorFT$109,662$69,703$179,365

Board Members and Trustees

NameTitle
Terry McgowanChairman
Craig DretzkaTrustee
Derek AllenTrustee
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$111,509
Revenue and Support

Revenue Composition

Contributions and Grants
$63,000
Program Service Revenue
$11,318,344
Investment Income
$423
Other Revenue
$28,738
All Other Contributions
$63,000
Change in Net Assets
$1,614,362

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$50,000Estimated Fair Market Value (FMV)
Other Non Cash Contri Table1$3,000Estimated Fair Market Value (FMV)
Total Noncash Contributions2$53,000-

Audited Revenue Reconciliation

Revenue per Audited Statements
$11,410,505
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$11,410,505
Total Revenue per Form 990
$11,410,505
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,801,093
Other Expenses$3,995,050
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,901,889$573,582-$3,475,471
Pension Plan Contributions$1,105,140$212,885-$1,318,025
Depreciation Depletion-$1,169,245-$1,169,245
Other Employee Benefits$609,751$117,457-$727,208
Payroll Taxes$235,143$45,246-$280,389
Office Expenses$27,730$237,634-$265,364
Insurance-$229,535-$229,535
Occupancy-$225,216-$225,216
Other Expenses$177,958$256,650-$177,958
Advertising-$95,363-$95,363
Travel$61,018$4,353-$65,371
All Other Expenses$61,494--$61,494
Fees for Services Legal-$27,130-$27,130
Fees for Services Accounting-$26,229-$26,229
Interest-$15,552-$15,552
Fees for Services Management-$3,276-$3,276
Total Functional Expenses$6,556,790$3,239,353$0$9,796,143

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$9,796,143
Total Expenses per Audited Statements$9,796,143
Total Expenses per Form 990$9,796,143
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$5,292
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
Terry McGowan
Title
Chairman
Phone
2625499190
Signed
2023-03-27
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, 2022 and 2021, 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, 2022, the Plan is no longer subject to income tax examinations for fiscal years prior to 2019.”

Raw XML AppendixShowing 400 of 651 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/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRAINING DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11INSTRUCTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12SITE COORDINATOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13INSTRUCTOR
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/GrossReceiptsAmt011410505
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt010
IRS990/IndivRcvdGreaterThan100KCnt015
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt0229535
IRS990/InsuranceGrp/TotalAmt0229535
IRS990/InterestGrp/ManagementAndGeneralAmt015552
IRS990/InterestGrp/TotalAmt015552
IRS990/InvestmentIncomeGrp/ExclusionAmt0423
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0423
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt015
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt011083328
IRS990/LandBldgEquipBasisNetGrp/BOYAmt014780597
IRS990/LandBldgEquipBasisNetGrp/EOYAmt016514976
IRS990/LandBldgEquipCostOrOtherBssAmt027598304
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/EOYAmt00
IRS990/NetAssetsOrFundBalancesBOYAmt020485778
IRS990/NetAssetsOrFundBalancesEOYAmt022100140
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt020485778
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt022100140
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NoncashContributionsAmt053000
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0225216
IRS990/OccupancyGrp/TotalAmt0225216
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0237634
IRS990/OfficeExpensesGrp/ProgramServicesAmt027730
IRS990/OfficeExpensesGrp/TotalAmt0265364
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt06000
IRS990/OtherAssetsTotalGrp/EOYAmt06000
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0117457
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0609751
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0727208
IRS990/OtherExpensesGrp/Desc0REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc1FUEL & LUBRICANTS
IRS990/OtherExpensesGrp/Desc2TRAINING ALLOWANCES
IRS990/OtherExpensesGrp/Desc3TEACHING AIDS & SUPPLIE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0256650
IRS990/OtherExpensesGrp/ProgramServicesAmt0620057
IRS990/OtherExpensesGrp/ProgramServicesAmt1428823
IRS990/OtherExpensesGrp/ProgramServicesAmt2327787
IRS990/OtherExpensesGrp/ProgramServicesAmt3177958
IRS990/OtherExpensesGrp/TotalAmt0876707
IRS990/OtherExpensesGrp/TotalAmt1428823
IRS990/OtherExpensesGrp/TotalAmt2327787
IRS990/OtherExpensesGrp/TotalAmt3177958
IRS990/OtherLiabilitiesGrp/BOYAmt05355
IRS990/OtherLiabilitiesGrp/EOYAmt05292
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISC REFUNDS AND REIMB
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt028738
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt028738
IRS990/OtherRevenueTotalAmt028738
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0573582
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02901889
IRS990/OtherSalariesAndWagesGrp/TotalAmt03475471
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt045246
IRS990/PayrollTaxesGrp/ProgramServicesAmt0235143
IRS990/PayrollTaxesGrp/TotalAmt0280389
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0212885
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt01105140
IRS990/PensionPlanContributionsGrp/TotalAmt01318025
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02679
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02906
IRS990/PrincipalOfficerNm0Terry McGowan
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc1TRAINING REIMBURSEMENT
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt010902510
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1415834
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt010902510
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1415834
IRS990/ProgSrvcAccomActyOtherGrp/Desc0PROVIDE TRAINING PROGRAMS FOR APPRENTICES AND JOURNEYMEN TO DEVELOP DIVERSIFIED AND QUALIFIED OPERATING ENGINEERS.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0902385
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt012903
IRS990/PYOtherExpensesAmt03389447
IRS990/PYOtherRevenueAmt020592
IRS990/PYProgramServiceRevenueAmt010756733
IRS990/PYRevenuesLessExpensesAmt03137093
IRS990/PYSalariesCompEmpBnftPaidAmt05166073
IRS990/PYTotalExpensesAmt08555520
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt011692613
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt01614362
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt011347082
IRS990/SavingsAndTempCashInvstGrp/BOYAmt04173486
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02391984
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/BookValueAmt010206898
IRS990ScheduleD/BuildingsGrp/DepreciationAmt03982603
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt014189501
IRS990ScheduleD/EquipmentGrp/BookValueAmt06001398
IRS990ScheduleD/EquipmentGrp/DepreciationAmt07100725
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt013102123
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt09796143
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0306680
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0306680
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt05292
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL WITHHOLDINGS
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt011410505
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, 2022 and 2021, 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, 2022, the Plan is no longer subject to income tax examinations for fiscal years prior to 2019.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
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IRS990ScheduleD/TotalLiabilityAmt05292
IRS990ScheduleD/TotalRevenuePerForm990Amt011410505
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt011410505
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt09796143
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/BaseCompensationFilingOrgAmt0163935
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1112062
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt2114862

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$22,671,605
Liabilities
$571,465
Net assets
$22,100,140
Revenue
$11,410,505
Expenses
$9,796,143
Net income
$1,614,362
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