Civic Intelligence

Milwaukee Area Cement Masons Joint Apprenticeship & Training Fund

990 • Fiscal year 2023 • EIN 39-1245352

Dec 01, 2022 to Nov 30, 2023 • Filed on Oct 15, 2024

Organization ProfileOPCMIA599.COM
8701 N Lauer StMilwaukee, WI 53224

(414) 354-0599

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

34th percentile

0.00x

Higher debt load relative to assets than 34% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

35th percentile

0.00x

Higher debt load relative to revenue than 35% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

77th percentile

24%

Higher net margin than 77% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

62nd percentile

$34,509

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 10.6% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

64th percentile

11%

Faster asset growth than 64% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

68th percentile

24%

Faster revenue growth than 68% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets34th percentile

Assets

Up

$796,598

Up $78,135 (+11%) from 2022

Net Assets

Up

$796,034

Up $77,571 (+11%) from 2022

Liabilities

Up

$564

Up $564 from 2022

Revenue And Expenses
Liabilities / Revenue35th percentileNet Margin77th percentile

Revenue

Up

$324,202

Up $62,538 (+24%) from 2022

Expenses

Up

$246,631

Up $22,064 (+9.8%) from 2022

Net Income

Up

$77,571

Up $40,474 (+109%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth64th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2023

Assets$796,598
Liabilities$564
Net Assets$796,034
Open 2023 Filing

Operations Trend

Revenue Growth68th percentile

Revenue, expenses, and net income across loaded years, with this 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

2023

Revenue$324,202
Expenses$246,631
Net Income$77,571
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Dec 1, 2022 to Nov 30, 2023
Signed
Oct 15, 2024
Return Version
2022v5.0
Gross Receipts
$324,202
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$349,581$514,213▲ $164,632
Cash and Non-Interest-Bearing Accounts$331,873$248,378▼ $83,495
Land, Buildings, and Equipment, Net$37,009$34,007▼ $3,002
Total Assets$718,463$796,598▲ $78,135
Liabilities
Accounts Payable and Accrued Expenses-$564-
Total Liabilities$0$564▲ $564
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$718,463$796,034▲ $77,571
Total Net Assets Fund Balance$718,463$796,034▲ $77,571
Total Liabilities and Net Assets / Fund Balance$718,463$796,598▲ $78,135

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$34,007$33,768$67,775
Compensation and Service Providers
Top Officer Pay62nd percentile

Employees

NameTitleBaseOtherTotal
Peter ZimmermannTrustee$27,887$6,622$34,509

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
$309,390
Investment Income
$14,812
Other Revenue
$0
Change in Net Assets
$77,571

Audited Revenue Reconciliation

Revenue per Audited Statements
$324,202
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$324,202
Total Revenue per Form 990
$324,202
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$147,921
Salaries, Compensation, and Employee Benefits$98,710
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy-$53,050-$53,050
Other Salaries and Wages$42,645--$42,645
Current Officers, Directors, Trustees, and Key Employees$33,992--$33,992
All Other Expenses$14,770$2-$14,772
Fees for Services Other-$12,757-$12,757
Pension Plan Contributions$9,629--$9,629
Insurance-$8,028-$8,028
Depreciation Depletion-$7,901-$7,901
Other Employee Benefits$7,063--$7,063
Payroll Taxes$5,381--$5,381
Other Expenses$4,360--$4,360
Office Expenses-$1,140-$1,140
Travel-$102-$102
Total Functional Expenses$163,651$82,980$0$246,631

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$246,631
Total Expenses per Audited Statements$246,631
Total Expenses per Form 990$246,631
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
2024-10-15
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 had no unrelated business income tax for the years ended november 30, 2023 and 2022. The trust is not classified as a private foundation. U.s. 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 Appendix376 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0564
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0APPRENTICESHIP TRAINING
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt02
IRS990/AllOtherExpensesGrp/ProgramServicesAmt014770
IRS990/AllOtherExpensesGrp/TotalAmt014772
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0KILAH ENGELKE
IRS990/BooksInCareOfDetail/PhoneNum04143540599
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt08701 N LAUER ST
IRS990/BooksInCareOfDetail/USAddress/CityNm0MILWAUKEE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd053224
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0331873
IRS990/CashNonInterestBearingGrp/EOYAmt0248378
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt033992
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt033992
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt014812
IRS990/CYOtherExpensesAmt0147921
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0309390
IRS990/CYRevenuesLessExpensesAmt077571
IRS990/CYSalariesCompEmpBnftPaidAmt098710
IRS990/CYTotalExpensesAmt0246631
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0324202
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt07901
IRS990/DepreciationDepletionGrp/TotalAmt07901
IRS990/Desc0TO PROVIDE TRAINING PROGRAMS FOR APPRENTICESHIPS AND JOURNEYMEN FOR THE OPERATIVE PLASTERERS AND CEMENT MASONS LOCAL NO. 599.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt02
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0163651
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt012757
IRS990/FeesForServicesOtherGrp/TotalAmt012757
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt06622
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0PETER ZIMMERMANN
IRS990/Form990PartVIISectionAGrp/PersonNm1DAN PRAGER
IRS990/Form990PartVIISectionAGrp/PersonNm2KILAH ENGELKE
IRS990/Form990PartVIISectionAGrp/PersonNm3BARTHOLEMEW SWEARINGEN
IRS990/Form990PartVIISectionAGrp/PersonNm4ANDY CREEK
IRS990/Form990PartVIISectionAGrp/PersonNm5MIKE KIES
IRS990/Form990PartVIISectionAGrp/PersonNm6JEFF HULL
IRS990/Form990PartVIISectionAGrp/PersonNm7MATT WENZLER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt027887
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
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/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01969
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0324202
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt08028
IRS990/InsuranceGrp/TotalAmt08028
IRS990/InvestmentIncomeGrp/ExclusionAmt014812
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt014812
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt033768
IRS990/LandBldgEquipBasisNetGrp/BOYAmt037009
IRS990/LandBldgEquipBasisNetGrp/EOYAmt034007
IRS990/LandBldgEquipCostOrOtherBssAmt067775
IRS990/LegalDomicileStateCd0WI
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE APPRENTICESHIP FUND PROVIDES TRAINING AND EDUCATIONAL PROGRAMS FOR APPRENTICESHIPS AND, IN THE FURTHER DISCRETION OF THE TRUSTEES, FOR JOURNEYMEN.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0718463
IRS990/NetAssetsOrFundBalancesEOYAmt0796034
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0718463
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0796034
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt053050
IRS990/OccupancyGrp/TotalAmt053050
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01140
IRS990/OfficeExpensesGrp/TotalAmt01140
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt07063
IRS990/OtherEmployeeBenefitsGrp/TotalAmt07063
IRS990/OtherExpensesGrp/Desc0TRAINING SUPPLIES/EQUIP
IRS990/OtherExpensesGrp/Desc1APPRENTICESHIP COORDINA
IRS990/OtherExpensesGrp/Desc2APPRENTICESHIP TUITION
IRS990/OtherExpensesGrp/Desc3AWARDS
IRS990/OtherExpensesGrp/ProgramServicesAmt028131
IRS990/OtherExpensesGrp/ProgramServicesAmt112705
IRS990/OtherExpensesGrp/ProgramServicesAmt24975
IRS990/OtherExpensesGrp/ProgramServicesAmt34360
IRS990/OtherExpensesGrp/TotalAmt028131
IRS990/OtherExpensesGrp/TotalAmt112705
IRS990/OtherExpensesGrp/TotalAmt24975
IRS990/OtherExpensesGrp/TotalAmt34360
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt042645
IRS990/OtherSalariesAndWagesGrp/TotalAmt042645
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt05381
IRS990/PayrollTaxesGrp/TotalAmt05381
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt09629
IRS990/PensionPlanContributionsGrp/TotalAmt09629
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0KILAH ENGELKE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0230000
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc1REIMBURSEMENTS
IRS990/ProgramServiceRevenueGrp/Desc2TUITION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0300633
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt16802
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21955
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0300633
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt16802
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21955
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01638
IRS990/PYOtherExpensesAmt0114651
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0260026
IRS990/PYRevenuesLessExpensesAmt037097
IRS990/PYSalariesCompEmpBnftPaidAmt0109916
IRS990/PYTotalExpensesAmt0224567
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0261664
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt077571
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0309390
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0349581
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0514213
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt034007
IRS990ScheduleD/EquipmentGrp/DepreciationAmt033768
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt067775
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0246631
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0324202
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 HAD NO UNRELATED BUSINESS INCOME TAX FOR THE YEARS ENDED NOVEMBER 30, 2023 AND 2022. THE TRUST IS NOT CLASSIFIED AS A PRIVATE FOUNDATION. U.S. 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/TotalBookValueLandBuildingsAmt034007
IRS990ScheduleD/TotalExpensesPerForm990Amt0246631
IRS990ScheduleD/TotalRevenuePerForm990Amt0324202
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0324202
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0246631
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/TotalAssetsBOYAmt0718463
IRS990/TotalAssetsEOYAmt0796598
IRS990/TotalAssetsGrp/BOYAmt0718463
IRS990/TotalAssetsGrp/EOYAmt0796598
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt082980
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0163651
IRS990/TotalFunctionalExpensesGrp/TotalAmt0246631
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt0564
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt0564
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0718463
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0796034
IRS990/TotalOtherCompensationAmt06622
IRS990/TotalProgramServiceExpensesAmt0163651
IRS990/TotalProgramServiceRevenueAmt0309390
IRS990/TotalReportableCompFromOrgAmt027887
IRS990/TotalRevenueGrp/ExclusionAmt014812
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0309390
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0324202
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0718463
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0796598
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0102
IRS990/TravelGrp/TotalAmt0102
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/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KILAH ENGELKE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum04143540599
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-10-15
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/PreparationDt02024-10-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRIDGETTE MUGGE
ReturnHeader/ReturnTs02024-10-15T15:10:28-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02022-12-01
ReturnHeader/TaxPeriodEndDt02023-11-30
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$796,598
Liabilities
$564
Net assets
$796,034
Revenue
$324,202
Expenses
$246,631
Net income
$77,571
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