Civic Intelligence

Milwaukee Area Cement Masons Joint Apprenticeship & Training Committee

EIN 39-1245352 • 501(c)3 • Milwaukee, WI

Profile

The apprenticeship fund provides training and educational programs for apprenticeships and, in the further discretion of the trustees, for journeymen.

8701 N Lauer StMilwaukee, WI 53224

opcmia599.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

36th percentile

0.00x

Higher debt load relative to assets than 36% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

38th percentile

0.00x

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

63rd percentile

12%

Higher net margin than 63% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

62nd percentile

$32,105

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 9.9% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

54th percentile

4.8%

Faster asset growth than 54% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

39th percentile

-0.1%

Faster revenue growth than 39% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$835,002

Up $38,404 (+4.8%) from 2023

Liabilities

Down

$503

Down $61 (-11%) from 2023

Net Assets

Up

$834,499

Up $38,465 (+4.8%) from 2023

Revenue

Down

$323,995

Down $207 (-0.1%) from 2023

Expenses

Up

$285,530

Up $38,899 (+16%) from 2023

Net Income

Down

$38,465

Down $39,106 (-50%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0Assets 2011: $680,177Liabilities 2011: $0Net Assets 2011: $680,1772011Assets 2012: $628,477Liabilities 2012: $0Net Assets 2012: $628,4772012Assets 2013: $561,638Liabilities 2013: $0Net Assets 2013: $561,6382013Assets 2014: $517,605Liabilities 2014: $0Net Assets 2014: $517,6052014Assets 2015: $538,756Liabilities 2015: $0Net Assets 2015: $538,7562015Assets 2016: $485,678Liabilities 2016: $0Net Assets 2016: $485,6782016Assets 2017: $442,756Liabilities 2017: $556Net Assets 2017: $442,2002017Assets 2018: $503,419Liabilities 2018: $0Net Assets 2018: $503,4192018Assets 2019: $585,248Liabilities 2019: $0Net Assets 2019: $585,2482019Assets 2020: $636,295Liabilities 2020: $95Net Assets 2020: $636,2002020Assets 2021: $681,758Liabilities 2021: $392Net Assets 2021: $681,3662021Assets 2022: $718,463Liabilities 2022: $0Net Assets 2022: $718,4632022Assets 2023: $796,598Liabilities 2023: $564Net Assets 2023: $796,0342023Assets 2024: $835,002Liabilities 2024: $503Net Assets 2024: $834,4992024

Highlighted filing

2024

Assets$835,002
Liabilities$503
Net Assets$834,499

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$300K$200K$100K$0-$100KRevenue 2011: $93,499Expenses 2011: $151,660Net Income 2011: -$58,1612011Revenue 2012: $116,132Expenses 2012: $167,832Net Income 2012: -$51,7002012Revenue 2013: $102,763Expenses 2013: $169,602Net Income 2013: -$66,8392013Revenue 2014: $96,436Expenses 2014: $140,469Net Income 2014: -$44,0332014Revenue 2015: $177,010Expenses 2015: $155,859Net Income 2015: $21,1512015Revenue 2016: $188,687Expenses 2016: $241,765Net Income 2016: -$53,0782016Revenue 2017: $184,258Expenses 2017: $227,736Net Income 2017: -$43,4782017Revenue 2018: $234,978Expenses 2018: $173,759Net Income 2018: $61,2192018Revenue 2019: $290,678Expenses 2019: $208,849Net Income 2019: $81,8292019Revenue 2020: $244,463Expenses 2020: $193,511Net Income 2020: $50,9522020Revenue 2021: $271,284Expenses 2021: $226,118Net Income 2021: $45,1662021Revenue 2022: $261,664Expenses 2022: $224,567Net Income 2022: $37,0972022Revenue 2023: $324,202Expenses 2023: $246,631Net Income 2023: $77,5712023Revenue 2024: $323,995Expenses 2024: $285,530Net Income 2024: $38,4652024

Highlighted filing

2024

Revenue$323,995
Expenses$285,530
Net Income$38,465

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.35$0.01$8.34$3.24$2.86$0.38
2023Detailed filing. Detailed filing data is available for this year.$7.97$0.01$7.96$3.24$2.47$0.78
2022Detailed filing. Detailed filing data is available for this year.$7.18$0.00$7.18$2.62$2.25$0.37
2021Detailed filing. Detailed filing data is available for this year.$6.82$0.00$6.81$2.71$2.26$0.45
2020Detailed filing. Detailed filing data is available for this year.$6.36$0.00$6.36$2.44$1.94$0.51
2019Detailed filing. Detailed filing data is available for this year.$5.85$0.00$5.85$2.91$2.09$0.82
2018Detailed filing. Detailed filing data is available for this year.$5.03$0.00$5.03$2.35$1.74$0.61
2017Detailed filing. Detailed filing data is available for this year.$4.43$0.01$4.42$1.84$2.28$0.43
2016Detailed filing. Detailed filing data is available for this year.$4.86$0.00$4.86$1.89$2.42$0.53
2015Summary only. Only limited summary data is available for this year.$5.39$0.00$5.39$1.77$1.56$0.21
2014Summary only. Only limited summary data is available for this year.$5.18$0.00$5.18$0.96$1.40$0.44
2013Summary only. Only limited summary data is available for this year.$5.62$0.00$5.62$1.03$1.70$0.67
2012Summary only. Only limited summary data is available for this year.$6.28$0.00$6.28$1.16$1.68$0.52
2011Summary only. Only limited summary data is available for this year.$6.80$0.00$6.80$0.93$1.52$0.58
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Dec 1, 2023 to Nov 30, 2024
Signed
Oct 14, 2025
Return Version
2023v6.0
Gross Receipts
$323,995
Mission and Program Overview

Mission

The apprenticeship fund provides training and educational programs for apprenticeships and, in the further discretion of the trustees, for journeymen.

APPRENTICESHIP TRAINING

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$514,213$650,864▲ $136,651
Cash and Non-Interest-Bearing Accounts$248,378$100,260▼ $148,118
Land, Buildings, and Equipment, Net$34,007$83,878▲ $49,871
Total Assets$796,598$835,002▲ $38,404
Liabilities
Accounts Payable and Accrued Expenses$564$503▼ $61
Total Liabilities$564$503▼ $61
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$796,034$834,499▲ $38,465
Total Net Assets Fund Balance$796,034$834,499▲ $38,465
Total Liabilities and Net Assets / Fund Balance$796,598$835,002▲ $38,404

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$26,438$45,337$71,775
Buildings$57,440$3,023$60,463
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Peter ZimmermannTrustee$25,812$6,293$32,105

Board Members and Trustees

NameTitle
Dan PragerChairman
Andy CreekTrustee
Bartholemew SwearingenTrustee
Jeff HullTrustee
Matt WenzlerTrustee
Mike KiesTrustee
Kilah EngelkeSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$304,581
Investment Income
$19,414
Other Revenue
$0
Change in Net Assets
$38,465

Audited Revenue Reconciliation

Revenue per Audited Statements
$323,995
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$323,995
Total Revenue per Form 990
$323,995
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$181,185
Other Expenses$104,345
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$99,299--$99,299
Other Employee Benefits$51,505--$51,505
Occupancy-$39,171-$39,171
Current Officers, Directors, Trustees, and Key Employees$21,474--$21,474
Depreciation Depletion-$14,593-$14,593
Fees for Services Other-$9,189-$9,189
Payroll Taxes$8,907--$8,907
Insurance-$7,657-$7,657
All Other Expenses$2,207$3,167-$5,374
Office Expenses-$4,003-$4,003
Other Expenses$2,555--$2,555
Total Functional Expenses$207,750$77,780$0$285,530

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$285,530
Total Expenses per Audited Statements$285,530
Total Expenses per Form 990$285,530
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Form 990 prepared by accountant and presented to signing officer for review and signature before filing. Once filed, a copy of the form 990 is presented to the entire board of trustees at the subsequent meeting.

Form 990, Part VI, Section C, Line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Milwaukee Area Cement Masons Joint
EIN
39-1245352
Phone
4143540599
Address
8701 N LAUER ST, MILWAUKEE, WI 53224

Signing Officer

Name
Kilah Engelke
Title
Secretary
Phone
4143540599
Signed
2025-10-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kilah Engelke
Formed
1969
Legal Domicile
Wi
Voting Board Members
8
Independent Board Members
7
Employees
2
Volunteers
7

Preparer

Firm
Sikich LLC
Address
17335 GOLF PARKWAY SUITE 500, BROOKFIELD, WI 53045
Preparer
Bridgette Mugge
Phone
2627549400
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The internal revenue service (irs) has ruled that the trust qualifies under section 501(c)(3) of the internal revenue code (irc) and is, therefore, not subject to tax under present income tax laws. However, the trust is subject to taxes on any unrelated business taxable income, pursuant to section 511(a). The trust has no unrelated business income tax for the years ended november 30, 2024 and 2023. The trust is not classified as a private foundation. Us gaap requires trust management to evaluate tax positions taken by the trust and recognize a tax liability (or asset) if the trust has taken an uncertain tax position that more likely than not would not be sustained upon examination by the irs. The trust is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

Raw XML Appendix372 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/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0304581
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0514213
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0650864
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt057440
IRS990ScheduleD/BuildingsGrp/DepreciationAmt03023
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt060463
IRS990ScheduleD/EquipmentGrp/BookValueAmt026438
IRS990ScheduleD/EquipmentGrp/DepreciationAmt045337
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt071775
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0285530
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0323995
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE INTERNAL REVENUE SERVICE (IRS) HAS RULED THAT THE TRUST QUALIFIES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND IS, THEREFORE, NOT SUBJECT TO TAX UNDER PRESENT INCOME TAX LAWS. HOWEVER, THE TRUST IS SUBJECT TO TAXES ON ANY UNRELATED BUSINESS TAXABLE INCOME, PURSUANT TO SECTION 511(A). THE TRUST HAS NO UNRELATED BUSINESS INCOME TAX FOR THE YEARS ENDED NOVEMBER 30, 2024 AND 2023. THE TRUST IS NOT CLASSIFIED AS A PRIVATE FOUNDATION. US GAAP REQUIRES TRUST MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE TRUST AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE TRUST HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE TRUST IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt083878
IRS990ScheduleD/TotalExpensesPerForm990Amt0285530
IRS990ScheduleD/TotalRevenuePerForm990Amt0323995
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0323995
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0285530
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 NON-DISCRIMINATORY POLICY IS INCLUDED IN THE COLLECTIVE BARGAINING AGREEMENT WHICH IS DISTRIBUTED TO ALL UNION MEMBERS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 PREPARED BY ACCOUNTANT AND PRESENTED TO SIGNING OFFICER FOR REVIEW AND SIGNATURE BEFORE FILING. ONCE FILED, A COPY OF THE FORM 990 IS PRESENTED TO THE ENTIRE BOARD OF TRUSTEES AT THE SUBSEQUENT MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0796598
IRS990/TotalAssetsEOYAmt0835002
IRS990/TotalAssetsGrp/BOYAmt0796598
IRS990/TotalAssetsGrp/EOYAmt0835002
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt077780
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0207750
IRS990/TotalFunctionalExpensesGrp/TotalAmt0285530
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0564
IRS990/TotalLiabilitiesEOYAmt0503
IRS990/TotalLiabilitiesGrp/BOYAmt0564
IRS990/TotalLiabilitiesGrp/EOYAmt0503
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0796034
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0834499
IRS990/TotalOtherCompensationAmt06293
IRS990/TotalProgramServiceExpensesAmt0207750
IRS990/TotalProgramServiceRevenueAmt0304581
IRS990/TotalReportableCompFromOrgAmt025812
IRS990/TotalRevenueGrp/ExclusionAmt019414
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0304581
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0323995
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0796598
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0835002
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt08701 N LAUER ST
IRS990/USAddress/CityNm0MILWAUKEE
IRS990/USAddress/StateAbbreviationCd0WI
IRS990/USAddress/ZIPCd053224
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0OPCMIA599.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KILAH ENGELKE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum04143540599
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MILWAUKEE AREA CEMENT MASONS JOINT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0APPRENTICESHIP & TRAINING COMMITTEE
ReturnHeader/Filer/BusinessNameControlTxt0MILW
ReturnHeader/Filer/EIN0391245352
ReturnHeader/Filer/PhoneNum04143540599
ReturnHeader/Filer/USAddress/AddressLine1Txt08701 N LAUER ST
ReturnHeader/Filer/USAddress/CityNm0MILWAUKEE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WI
ReturnHeader/Filer/USAddress/ZIPCd053224
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0363168081
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SIKICH LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt017335 GOLF PARKWAY SUITE 500
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BROOKFIELD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd053045
ReturnHeader/PreparerPersonGrp/PhoneNum02627549400
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRIDGETTE MUGGE
ReturnHeader/ReturnTs02025-10-14T15:36:49-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-12-01
ReturnHeader/TaxPeriodEndDt02024-11-30
ReturnHeader/TaxYr02023

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