Civic Intelligence

Western States Operating Engineers Training Trust

990 • Fiscal year 2013 • EIN 91-0788903

Jan 01, 2013 to Dec 31, 2013 • Filed on Oct 29, 2014

Organization ProfileN/A
111 W Cataldo Suite 22099201

(509) 235-9393

Siviq Scores

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

Liabilities / Assets

26th percentile

0.01x

Higher debt load relative to assets than 26% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

28th percentile

0.03x

Higher debt load relative to revenue than 28% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

35th percentile

-1.5%

Higher net margin than 35% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

38th percentile

$0

Higher top officer pay than 38% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Asset Growth

37th percentile

-1.1%

Faster asset growth than 37% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Balance Sheet
Liabilities / Assets26th percentile

Assets

Down

$1,446,656

Down $15,566 (-1.1%) from 2012

Net Assets

Down

$1,425,655

Down $12,318 (-0.9%) from 2012

Liabilities

Down

$21,001

Down $3,248 (-13%) from 2012

Revenue And Expenses
Liabilities / Revenue28th percentileNet Margin35th percentile

Revenue

$817,817

No earlier filing loaded for comparison.

Expenses

Down

$830,135

Down $168,408 (-17%) from 2012

Net Income

-$12,318

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth37th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,557,256Liabilities 2010: $10,051Net Assets 2010: $1,547,2052010Assets 2011: $1,632,459Liabilities 2011: $3,586Net Assets 2011: $1,628,8732011Assets 2012: $1,462,222Liabilities 2012: $24,249Net Assets 2012: $1,437,9732012Assets 2013: $1,446,656Liabilities 2013: $21,001Net Assets 2013: $1,425,6552013Assets 2014: $1,513,504Liabilities 2014: $27,619Net Assets 2014: $1,485,8852014Assets 2015: $1,449,823Liabilities 2015: $24,939Net Assets 2015: $1,424,8842015Assets 2016: $1,579,064Liabilities 2016: $40,553Net Assets 2016: $1,538,5112016Assets 2017: $1,802,226Liabilities 2017: $40,155Net Assets 2017: $1,762,0712017Assets 2018: $1,905,294Liabilities 2018: $10,531Net Assets 2018: $1,894,7632018Assets 2019: $0Liabilities 2019: $0Net Assets 2019: $02019

Highlighted filing

2013

Assets$1,446,656
Liabilities$21,001
Net Assets$1,425,655
Open 2013 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$4.0M$2.0M$0-$2.0MExpenses 2010: $847,2312010Expenses 2011: $908,9232011Expenses 2012: $998,5432012Revenue 2013: $817,817Expenses 2013: $830,135Net Income 2013: -$12,3182013Revenue 2014: $911,752Expenses 2014: $851,522Net Income 2014: $60,2302014Revenue 2015: $866,697Expenses 2015: $927,698Net Income 2015: -$61,0012015Revenue 2016: $816,478Expenses 2016: $702,851Net Income 2016: $113,6272016Revenue 2017: $852,704Expenses 2017: $638,516Net Income 2017: $214,1882017Revenue 2018: $964,295Expenses 2018: $831,603Net Income 2018: $132,6922018Revenue 2019: $966,609Expenses 2019: $2,861,372Net Income 2019: -$1,894,7632019

Highlighted filing

2013

Revenue$817,817
Expenses$830,135
Net Income-$12,318
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Oct 29, 2014
Return Version
2013v3.0
Gross Receipts
$817,817
Mission and Program Overview

Mission

To establish and maintain a program for the education and training of journey worker and apprentice operating engineers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,437,973$1,425,655▼ $12,318
Land, Buildings, and Equipment, Net$1,065,579$984,997▼ $80,582
Savings and Temporary Cash Investments$350,708$422,346▲ $71,638
Accounts Receivable$40,042$35,650▼ $4,392
Prepaid Expenses and Deferred Charges$5,893$3,663▼ $2,230
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,462,222$1,446,656▼ $15,566
Liabilities
Accounts Payable and Accrued Expenses$24,249$21,001▼ $3,248
Total Liabilities$24,249$21,001▼ $3,248
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,437,973$1,425,655▼ $12,318
Total Liabilities and Net Assets / Fund Balance$1,462,222$1,446,656▼ $15,566

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$707,874$1,347,140$2,055,014
Land$277,123-$277,123
Buildings$0--
Equipment$0--
Leasehold Improvements$0--
Compensation and Service Providers
Top Officer Pay38th percentile

Board Members and Trustees

NameTitle
Brian HoganTrustee
Bruce StempTrustee
Curt Koegen SecretaryTrustee
Gary HiteTrustee
James GarrettTrustee
Ken Gibson ChairmanTrustee
Mike NobleTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$817,640
Investment Income
$177
Other Revenue
$0
Change in Net Assets
$-12,318

Audited Revenue Reconciliation

Revenue per Audited Statements
$817,817
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$817,817
Total Revenue per Form 990
$817,817
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$487,691
Other Expenses$342,444
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$310,555--$310,555
Depreciation Depletion$80,581--$80,581
Pension Plan Contributions$74,178--$74,178
Other Employee Benefits$64,166--$64,166
Payroll Taxes$38,792--$38,792
All Other Expenses$32,442--$32,442
Insurance$25,159--$25,159
Occupancy$20,521--$20,521
Other Expenses$20,023--$20,023
Office Expenses$18,348--$18,348
Fees for Services Management$18,120--$18,120
Fees for Services Legal$9,290--$9,290
Travel$8,045--$8,045
Fees for Services Accounting$5,580--$5,580
Conferences and Meetings$1,283--$1,283
Fees for Services Other$746--$746
Information Technology$479--$479
Interest$59--$59
Total Functional Expenses$830,135$0$0$830,135

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$830,135
Total Expenses per Audited Statements$830,135
Total Expenses per Form 990$830,135
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
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 11

“No review was or will be conducted.”

Form 990, Part VI, Section C, Line 19

“The governing documents and policies are not available to the public.”

Filing and Contact Details

Filer

EIN
91-0788903
Phone
5092359393

Signing Officer

Name
Curt Koegen
Title
Secretary
Phone
5092359393
Signed
2014-10-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Curt Koegen
Formed
1965
Legal Domicile
Wa
Voting Board Members
8
Independent Board Members
8
Employees
17
Volunteers
8

Preparer

Preparer
Harley B Reckord
Phone
5093636300
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The oversight process and method of selecting the independent auditor has not changed from prior years.”

Financial Statement Notes

PART X, LINE 2:

“The internal revenue service (irs) has determined and informed the trust that the trust and related trust are designated in accordance with applicable sections of the internal revenue code (code). The trust has been amended since receiving the determination letter. However, the trust sponsor believes that the trust is designed and is currently being operated in compliance with the applicable requirements of the code. Accounting principles generally accepted in the united states of america require trust management to evaluate tax positions taken by the trust and recognize a tax liability (or asset) if the trust has taken an uncertain position that more likely than not would not be sustained upon examination by the irs. The trust administrator has analyzed the tax positions taken by the trust, and has concluded that as of december 31, 2013 and 2012, there are 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 trust is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The trust administrator believes it is no longer subject to income tax examinations for years prior to 2010.”

Raw XML AppendixShowing 400 of 412 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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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0470
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0257
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0483
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IRS990ScheduleA/InvestmentIncomeCYPct00.00040
IRS990ScheduleA/InvestmentIncomePYPct00.00060
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IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt012753
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt025739
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0177476
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.95930
IRS990ScheduleA/PublicSupportPY509Pct00.97510
IRS990ScheduleA/PublicSupportTotal509Amt04217641
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0744313
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0766777
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0900343
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0841109
IRS990ScheduleA/Total509Grp/TotalAmt04217641
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0817817
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0807643
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0990591
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0913353
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0867331
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04396735
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0830135
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0277123
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0277123
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0707874
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01347140
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02055014
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0817817
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE INTERNAL REVENUE SERVICE (IRS) HAS DETERMINED AND INFORMED THE TRUST THAT THE TRUST AND RELATED TRUST ARE DESIGNATED IN ACCORDANCE WITH APPLICABLE SECTIONS OF THE INTERNAL REVENUE CODE (CODE). THE TRUST HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER. HOWEVER, THE TRUST SPONSOR BELIEVES THAT THE TRUST IS DESIGNED AND IS CURRENTLY BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE CODE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE TRUST MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE TRUST AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE TRUST HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE TRUST ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE TRUST, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2013 AND 2012, THERE ARE 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 TRUST IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE TRUST ADMINISTRATOR BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2010.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalExpensesPerForm990Amt0830135
IRS990ScheduleD/TotalRevenuePerForm990Amt0817817
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0817817
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0830135
IRS990/ScheduleJRequiredInd00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE GOVERNING DOCUMENTS AND POLICIES ARE NOT AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE OVERSIGHT PROCESS AND METHOD OF SELECTING THE INDEPENDENT AUDITOR HAS NOT CHANGED FROM PRIOR YEARS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XII, LINE 2C:
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IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsGrp/BOYAmt01462222
IRS990/TotalAssetsGrp/EOYAmt01446656
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0830135
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt024249
IRS990/TotalLiabilitiesEOYAmt021001
IRS990/TotalLiabilitiesGrp/BOYAmt024249
IRS990/TotalLiabilitiesGrp/EOYAmt021001
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01437973
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IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0830135
IRS990/TotalProgramServiceRevenueAmt0817640
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0177
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0817640
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0817817
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01462222
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01446656
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt08045
IRS990/TravelGrp/TotalAmt08045
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
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IRS990/USAddress/City0SPOKANE
IRS990/USAddress/State0WA
IRS990/USAddress/ZIPCode099201
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
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ReturnHeader/BusinessOfficerGrp/SignatureDt02014-10-29
ReturnHeader/Filer/BusinessName/BusinessNameLine10WESTERN STATES OPERATING ENGINEERS TRAINING TRUST
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10CLIFTONLARSONALLEN LLP

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2013 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,446,656
Liabilities
$21,001
Net assets
$1,425,655
Revenue
$817,817
Expenses
$830,135
Net income
-$12,318
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.00$0.00$0.00$0.97$2.86$1.89
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.91$0.01$1.89$0.96$0.83$0.13
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.80$0.04$1.76$0.85$0.64$0.21
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.58$0.04$1.54$0.82$0.70$0.11
2015Detailed filing. Detailed filing data is available for this year.$1.45$0.02$1.42$0.87$0.93$0.06
2014Detailed filing. Detailed filing data is available for this year.$1.51$0.03$1.49$0.91$0.85$0.06
2013Detailed filing. Detailed filing data is available for this year.$1.45$0.02$1.43$0.82$0.83$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.46$0.02$1.44$1.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.63$0.00$1.63$0.91
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.56$0.01$1.55$0.85