Civic Intelligence

Labor Education & Training Center Inc

990 • Fiscal year 2023 • EIN 39-1852871

Jul 01, 2022 to Jun 30, 2023 • Filed on Jan 16, 2024

5972 US Highway 10 EStevens Point, WI 54482

(715) 421-6966

Siviq Scores

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

Liabilities / Assets

94th percentile

0.98x

Higher debt load relative to assets than 94% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

52nd percentile

0.10x

Higher debt load relative to revenue than 52% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

39th percentile

-0.0%

Higher net margin than 39% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

68th percentile

$102,456

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 9.8% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

23rd percentile

-4.1%

Faster asset growth than 23% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

31st percentile

-4.6%

Faster revenue growth than 31% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$102,380

Down $4,398 (-4.1%) from 2022

Net Assets

Down

$1,726

Down $180 (-9.4%) from 2022

Liabilities

Down

$100,654

Down $4,218 (-4.0%) from 2022

Revenue

Down

$1,042,944

Down $50,658 (-4.6%) from 2022

Expenses

Down

$1,043,124

Down $54,198 (-4.9%) from 2022

Net Income

Up

-$180

Up $3,540 (+95%) from 2022

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2011: $613,475Liabilities 2011: $718,566Net Assets 2011: -$105,0912011Assets 2012: $517,175Liabilities 2012: $638,223Net Assets 2012: -$121,0482012Assets 2013: $481,341Liabilities 2013: $575,510Net Assets 2013: -$94,1692013Assets 2014: $361,680Liabilities 2014: $433,874Net Assets 2014: -$72,1942014Assets 2015: $375,906Liabilities 2015: $363,372Net Assets 2015: $12,5342015Assets 2016: $330,499Liabilities 2016: $330,298Net Assets 2016: $2012016Assets 2017: $207,987Liabilities 2017: $216,738Net Assets 2017: -$8,7512017Assets 2018: $165,162Liabilities 2018: $185,413Net Assets 2018: -$20,2512018Assets 2019: $180,868Liabilities 2019: $203,833Net Assets 2019: -$22,9652019Assets 2020: $116,612Liabilities 2020: $111,727Net Assets 2020: $4,8852020Assets 2021: $135,669Liabilities 2021: $130,043Net Assets 2021: $5,6262021Assets 2022: $106,778Liabilities 2022: $104,872Net Assets 2022: $1,9062022Assets 2023: $102,380Liabilities 2023: $100,654Net Assets 2023: $1,7262023Assets 2024: $0Liabilities 2024: $0Net Assets 2024: $02024

Highlighted filing

2023

Assets$102,380
Liabilities$100,654
Net Assets$1,726

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $4,340,863Expenses 2011: $4,322,957Net Income 2011: $17,9062011Revenue 2012: $4,276,591Expenses 2012: $4,292,548Net Income 2012: -$15,9572012Revenue 2013: $3,849,319Expenses 2013: $3,822,440Net Income 2013: $26,8792013Revenue 2014: $2,993,155Expenses 2014: $2,971,180Net Income 2014: $21,9752014Revenue 2015: $2,784,479Expenses 2015: $2,699,751Net Income 2015: $84,7282015Revenue 2016: $2,629,374Expenses 2016: $2,641,707Net Income 2016: -$12,3332016Revenue 2017: $2,252,579Expenses 2017: $2,261,531Net Income 2017: -$8,9522017Revenue 2018: $1,436,154Expenses 2018: $1,447,654Net Income 2018: -$11,5002018Revenue 2019: $1,760,037Expenses 2019: $1,762,751Net Income 2019: -$2,7142019Revenue 2020: $1,262,273Expenses 2020: $1,234,423Net Income 2020: $27,8502020Revenue 2021: $1,084,915Expenses 2021: $1,084,174Net Income 2021: $7412021Revenue 2022: $1,093,602Expenses 2022: $1,097,322Net Income 2022: -$3,7202022Revenue 2023: $1,042,944Expenses 2023: $1,043,124Net Income 2023: -$1802023Revenue 2024: $14,011Expenses 2024: $15,737Net Income 2024: -$1,7262024

Highlighted filing

2023

Revenue$1,042,944
Expenses$1,043,124
Net Income-$180
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Jan 16, 2024
Return Version
2022v5.0
Gross Receipts
$1,042,944
Mission and Program Overview

Mission

Assist dislocated workers via assessment, case management, referral to employment and training programs, and assistance with job placement in the State of Wisconsin. Approximately program participants 277 received services with an approximate 77 % positive exit rate. Economically disadvantaged adults and youth were also served with 82 and 74 served and a 68% and 64% positive exit rate.

Assist dislocated workers and economically disadvantaged adults and youth via assessment, case management, referral to employment and training programs and assistance with job placement in the state of wisconsin.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$78,110$90,719▲ $12,609
Prepaid Expenses and Deferred Charges$28,668$0▼ $28,668
Cash and Non-Interest-Bearing Accounts$0$11,661▲ $11,661
Total Assets$106,778$102,380▼ $4,398
Liabilities
Accounts Payable and Accrued Expenses$104,872$100,654▼ $4,218
Total Liabilities$104,872$100,654▼ $4,218
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,906$1,726▼ $180
Total Net Assets Fund Balance$1,906$1,726▼ $180
Total Liabilities and Net Assets / Fund Balance$106,778$102,380▼ $4,398
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cindy KieslingExecutive DirectorFT$78,117$24,339$102,456

Board Members and Trustees

NameTitle
Brad SchwandaBoard Chair
Diann FechterBoard Member
Jason WilcoxBoard Member
Michael ChildersBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$1,042,132
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$812
Change in Net Assets
$-180

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,042,944
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,042,944
Total Revenue per Form 990
$1,042,944
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$916,242
Other Expenses$126,882
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$500,243$13,369-$513,612
Other Employee Benefits$179,552$4,799-$184,351
Current Officers, Directors, Trustees, and Key Employees$113,995$2,816-$116,811
Pension Plan Contributions$49,799$1,562-$51,361
Payroll Taxes$48,803$1,304-$50,107
Fees for Services Other$450$48,170-$48,620
Occupancy$26,849$880-$27,729
Fees for Services Accounting-$18,842-$18,842
Travel$13,057$54-$13,111
Insurance$4,212$4,614-$8,826
Office Expenses$3,823$229-$4,052
Interest$408$448-$856
Other Expenses$396$433-$829
Total Functional Expenses$943,503$99,621$0$1,043,124

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,043,124
Total Expenses per Audited Statements$1,043,124
Total Expenses per Form 990$1,043,124
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
Annual disclosure for covered persons
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
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

The form 990 and all the applicable schedules are electronically transmitted to the executive director and the board of directors approximately two weeks prior to the filing of the form. The executive director and the board of directors are given the opportunity to review, comment and seek answers to any questions they may have.

Form 990, Part VI, Section B, Line 12C

The board and the executive director annually update the conflict of interest statement at the start of the fiscal year, which is july of each year. In addition, at each board meeting the president opens the meeting by asking the members and the executive director if any conflicts of interest have arisen since the last meeting.

Form 990, Part VI, Section B, Line 15

The executive director is an employee of an organization which operates under a union bargaining agreement. The executive director in not a union member. The annual increase to salary, when granted, for the executive director is often congruent with the percentage as negotiated and stated in the bargaining agreement. The board of directors establishes and approves the increase.

Form 990, Part VI, Section C, Line 19

The labor education and training center makes its governing documents, the conflict of interest policy and the financial statements available to the public upon request. Whenever possible, the documents are electronically transmitted to the interested parties. The request for such information is forwarded to the executive director who ensures that the material is disseminated within two working days of the request.

Filing and Contact Details

Filer

Filer Name
Labor Education & Training Center Inc
EIN
39-1852871
Phone
7154216966
Address
5972 US HIGHWAY 10 E, STEVENS POINT, WI 54482

Signing Officer

Name
Brad Schwanda
Title
Board Chair
Phone
7154216966
Signed
2024-01-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brad Schwanda
Formed
1996
Legal Domicile
Wi
Voting Board Members
4
Independent Board Members
4
Employees
13
Volunteers
4

Preparer

Firm
Wipfli Llp
Address
2501 W BELTLINE HWY STE 401, MADISON, WI 53713
Preparer
Quinn Dugan
Phone
6082741980
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

Contracts ended 6-30-23 and were not renewed. The organization began dissolution processes.

Financial Statement Notes

PART X, LINE 2:

The organization is a nonprofit corporation orgainzed under section 501(c)(3) of the internal revenue service code and is exempt from federal income taxes. In addition, the organization is exempt from wisconsin income tax. The organization is required to assess whether it is more likely than not that a tax position will be sustained upon examination on the technical merits of the position assuming the taxing authority has full knowledge of all information. If the tax position does not meet the more likely than not recognition threshold, the benefit of that position is not recognized in the financial statements. The organization has determined there are no amounts to record as assets or liabilities related to uncertain tax positions.

Raw XML Appendix371 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/BOYAmt0104872
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0100654
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0ASSIST DISLOCATED WORKERS AND ECONOMICALLY DISADVANTAGED ADULTS AND YOUTH VIA ASSESSMENT, CASE MANAGEMENT, REFERRAL TO EMPLOYMENT AND TRAINING PROGRAMS AND ASSISTANCE WITH JOB PLACEMENT IN THE STATE OF WISCONSIN.
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0CYNTHIA M SAGER
IRS990/BooksInCareOfDetail/PhoneNum07154216966
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt05972 US HIGHWAY 10 E
IRS990/BooksInCareOfDetail/USAddress/CityNm0STEVENS POINT
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd054482
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt00
IRS990/CashNonInterestBearingGrp/EOYAmt011661
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt02816
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0113995
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0116811
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt01042132
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0126882
IRS990/CYOtherRevenueAmt0812
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-180
IRS990/CYSalariesCompEmpBnftPaidAmt0916242
IRS990/CYTotalExpensesAmt01043124
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01042944
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0WORKFORCE INVESTMENT OPPORTUNITIES ACT FUNDS ARE UTILIZED TO PROVIDE OUTREACH AND CASE MANAGEMENT SERVICES TO ASSIST, TRAIN AND PLACE DISLOCATED WORKERS AND ECONOMICALLY DISADVANTAGED YOUTH AND ADULTS INTO EMPLOYMENT. THESE SERVICES ARE PROVIDED WITHIN THE EXISTING JOB CENTERS ESTABLISHED IN THE STATE OF WISCONSIN.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt013
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0943503
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditPerformedInd01
IRS990/FederalGrantAuditRequiredInd01
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt018842
IRS990/FeesForServicesAccountingGrp/TotalAmt018842
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt048170
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0450
IRS990/FeesForServicesOtherGrp/TotalAmt048620
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt440.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt424339
IRS990/Form990PartVIISectionAGrp/PersonNm0BRAD SCHWANDA
IRS990/Form990PartVIISectionAGrp/PersonNm1MICHAEL CHILDERS
IRS990/Form990PartVIISectionAGrp/PersonNm2DIANN FECHTER
IRS990/Form990PartVIISectionAGrp/PersonNm3JASON WILCOX
IRS990/Form990PartVIISectionAGrp/PersonNm4CINDY KIESLING
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt478117
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01996
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GovernmentGrantsAmt01042132
IRS990/GrantAmt00
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01042944
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt04
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt04614
IRS990/InsuranceGrp/ProgramServicesAmt04212
IRS990/InsuranceGrp/TotalAmt08826
IRS990/InterestGrp/ManagementAndGeneralAmt0448
IRS990/InterestGrp/ProgramServicesAmt0408
IRS990/InterestGrp/TotalAmt0856
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0WI
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MiscellaneousRevenueGrp/ExclusionAmt0812
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt0812
IRS990/MissionDesc0ASSIST DISLOCATED WORKERS VIA ASSESSMENT, CASE MANAGEMENT, REFERRAL TO EMPLOYMENT AND TRAINING PROGRAMS, AND ASSISTANCE WITH JOB PLACEMENT IN THE STATE OF WISCONSIN. PERFORMANCE MEASURES WERE MET OR EXCEEDED BASED UPON MEASURES SET BY THE GRANTING AGENCIES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01906
IRS990/NetAssetsOrFundBalancesEOYAmt01726
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01906
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01726
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0880
IRS990/OccupancyGrp/ProgramServicesAmt026849
IRS990/OccupancyGrp/TotalAmt027729
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0229
IRS990/OfficeExpensesGrp/ProgramServicesAmt03823
IRS990/OfficeExpensesGrp/TotalAmt04052
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt04799
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0179552
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0184351
IRS990/OtherExpensesGrp/Desc0BANK SERVICE CHARGES
IRS990/OtherExpensesGrp/Desc1CAREER SERVICES
IRS990/OtherExpensesGrp/Desc2TRAINING
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01106
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1995
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2433
IRS990/OtherExpensesGrp/ProgramServicesAmt01008
IRS990/OtherExpensesGrp/ProgramServicesAmt1908
IRS990/OtherExpensesGrp/ProgramServicesAmt2396
IRS990/OtherExpensesGrp/TotalAmt02114
IRS990/OtherExpensesGrp/TotalAmt11903
IRS990/OtherExpensesGrp/TotalAmt2829
IRS990/OtherRevenueTotalAmt0812
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt013369
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0500243
IRS990/OtherSalariesAndWagesGrp/TotalAmt0513612
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01304
IRS990/PayrollTaxesGrp/ProgramServicesAmt048803
IRS990/PayrollTaxesGrp/TotalAmt050107
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01562
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt049799
IRS990/PensionPlanContributionsGrp/TotalAmt051361
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt078110
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt090719
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt028668
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0BRAD SCHWANDA
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01093602
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt03391
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0137999
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-3720
IRS990/PYSalariesCompEmpBnftPaidAmt0955932
IRS990/PYTotalExpensesAmt01097322
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01093602
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-180
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01042132
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01093602
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01084915
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01262273
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01760037
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt06242959
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0812
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0812
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99990
IRS990ScheduleA/PublicSupportPY170Pct00.10000
IRS990ScheduleA/PublicSupportTotal170Amt06242959
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01042132
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01093602
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01084915
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01262273
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01760037
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt06242959
IRS990ScheduleA/TotalSupportAmt06243771
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/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01043124
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01042944
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A NONPROFIT CORPORATION ORGAINZED UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE SERVICE CODE AND IS EXEMPT FROM FEDERAL INCOME TAXES. IN ADDITION, THE ORGANIZATION IS EXEMPT FROM WISCONSIN INCOME TAX. THE ORGANIZATION IS REQUIRED TO ASSESS WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION ON THE TECHNICAL MERITS OF THE POSITION ASSUMING THE TAXING AUTHORITY HAS FULL KNOWLEDGE OF ALL INFORMATION. IF THE TAX POSITION DOES NOT MEET THE MORE LIKELY THAN NOT RECOGNITION THRESHOLD, THE BENEFIT OF THAT POSITION IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. THE ORGANIZATION HAS DETERMINED THERE ARE NO AMOUNTS TO RECORD AS ASSETS OR LIABILITIES RELATED TO UNCERTAIN TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt01043124
IRS990ScheduleD/TotalRevenuePerForm990Amt01042944
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01042944
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01043124
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CONTRACTS ENDED 6-30-23 AND WERE NOT RENEWED. THE ORGANIZATION BEGAN DISSOLUTION PROCESSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 AND ALL THE APPLICABLE SCHEDULES ARE ELECTRONICALLY TRANSMITTED TO THE EXECUTIVE DIRECTOR AND THE BOARD OF DIRECTORS APPROXIMATELY TWO WEEKS PRIOR TO THE FILING OF THE FORM. THE EXECUTIVE DIRECTOR AND THE BOARD OF DIRECTORS ARE GIVEN THE OPPORTUNITY TO REVIEW, COMMENT AND SEEK ANSWERS TO ANY QUESTIONS THEY MAY HAVE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD AND THE EXECUTIVE DIRECTOR ANNUALLY UPDATE THE CONFLICT OF INTEREST STATEMENT AT THE START OF THE FISCAL YEAR, WHICH IS JULY OF EACH YEAR. IN ADDITION, AT EACH BOARD MEETING THE PRESIDENT OPENS THE MEETING BY ASKING THE MEMBERS AND THE EXECUTIVE DIRECTOR IF ANY CONFLICTS OF INTEREST HAVE ARISEN SINCE THE LAST MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE DIRECTOR IS AN EMPLOYEE OF AN ORGANIZATION WHICH OPERATES UNDER A UNION BARGAINING AGREEMENT. THE EXECUTIVE DIRECTOR IN NOT A UNION MEMBER. THE ANNUAL INCREASE TO SALARY, WHEN GRANTED, FOR THE EXECUTIVE DIRECTOR IS OFTEN CONGRUENT WITH THE PERCENTAGE AS NEGOTIATED AND STATED IN THE BARGAINING AGREEMENT. THE BOARD OF DIRECTORS ESTABLISHES AND APPROVES THE INCREASE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE LABOR EDUCATION AND TRAINING CENTER MAKES ITS GOVERNING DOCUMENTS, THE CONFLICT OF INTEREST POLICY AND THE FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. WHENEVER POSSIBLE, THE DOCUMENTS ARE ELECTRONICALLY TRANSMITTED TO THE INTERESTED PARTIES. THE REQUEST FOR SUCH INFORMATION IS FORWARDED TO THE EXECUTIVE DIRECTOR WHO ENSURES THAT THE MATERIAL IS DISSEMINATED WITHIN TWO WORKING DAYS OF THE REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd01
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0106778
IRS990/TotalAssetsEOYAmt0102380
IRS990/TotalAssetsGrp/BOYAmt0106778
IRS990/TotalAssetsGrp/EOYAmt0102380
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01042132
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt099621
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0943503
IRS990/TotalFunctionalExpensesGrp/TotalAmt01043124
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0104872
IRS990/TotalLiabilitiesEOYAmt0100654
IRS990/TotalLiabilitiesGrp/BOYAmt0104872
IRS990/TotalLiabilitiesGrp/EOYAmt0100654
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01906
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01726
IRS990/TotalOtherCompensationAmt024339
IRS990/TotalProgramServiceExpensesAmt0943503
IRS990/TotalReportableCompFromOrgAmt078117
IRS990/TotalRevenueGrp/ExclusionAmt0812
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01042944
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0106778
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0102380
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt054
IRS990/TravelGrp/ProgramServicesAmt013057
IRS990/TravelGrp/TotalAmt013111
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05972 US HIGHWAY 10 E
IRS990/USAddress/CityNm0STEVENS POINT
IRS990/USAddress/StateAbbreviationCd0WI
IRS990/USAddress/ZIPCd054482
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0BRAD SCHWANDA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOARD CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum07154216966
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-01-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LABOR EDUCATION & TRAINING CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0LABO
ReturnHeader/Filer/EIN0391852871
ReturnHeader/Filer/PhoneNum07154216966
ReturnHeader/Filer/USAddress/AddressLine1Txt05972 US HIGHWAY 10 E
ReturnHeader/Filer/USAddress/CityNm0STEVENS POINT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WI
ReturnHeader/Filer/USAddress/ZIPCd054482
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0390758449
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WIPFLI LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02501 W BELTLINE HWY STE 401
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MADISON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd053713
ReturnHeader/PreparerPersonGrp/PhoneNum06082741980
ReturnHeader/PreparerPersonGrp/PreparationDt02024-01-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0QUINN DUGAN
ReturnHeader/ReturnTs02024-03-01T12:32:42-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0BRAD
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0SCHWANDA
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.01$0.02$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.10$0.10$0.00$1.04$1.04$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.11$0.10$0.00$1.09$1.10$0.00
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.13$0.01$1.08$1.08$0.00
2020Summary only. Only limited summary data is available for this year.$0.12$0.11$0.00$1.26$1.23$0.03
2019Summary only. Only limited summary data is available for this year.$0.18$0.20$0.02$1.76$1.76$0.00
2018Summary only. Only limited summary data is available for this year.$0.17$0.19$0.02$1.44$1.45$0.01
2017Summary only. Only limited summary data is available for this year.$0.21$0.22$0.01$2.25$2.26$0.01
2016Summary only. Only limited summary data is available for this year.$0.33$0.33$0.00$2.63$2.64$0.01
2015Summary only. Only limited summary data is available for this year.$0.38$0.36$0.01$2.78$2.70$0.08
2014Summary only. Only limited summary data is available for this year.$0.36$0.43$0.07$2.99$2.97$0.02
2013Summary only. Only limited summary data is available for this year.$0.48$0.58$0.09$3.85$3.82$0.03
2012Summary only. Only limited summary data is available for this year.$0.52$0.64$0.12$4.28$4.29$0.02
2011Summary only. Only limited summary data is available for this year.$0.61$0.72$0.11$4.34$4.32$0.02