Civic Intelligence

Western States Operating Engineers Training Trust

990 • Fiscal year 2016 • EIN 91-0788903

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 10, 2017

Organization ProfileN/A
111 W Cataldo Suite 220Spokane, WA 99201

(509) 235-9393

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.03x

Higher debt load relative to assets than 33% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

36th percentile

0.05x

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

74th percentile

14%

Higher net margin than 74% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

70th percentile

8.9%

Faster asset growth than 70% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

29th percentile

-5.8%

Faster revenue growth than 29% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets33rd percentile

Assets

Up

$1,579,064

Up $129,241 (+8.9%) from 2015

Net Assets

Up

$1,538,511

Up $113,627 (+8.0%) from 2015

Liabilities

Up

$40,553

Up $15,614 (+63%) from 2015

Revenue And Expenses
Liabilities / Revenue36th percentileNet Margin74th percentile

Revenue

Down

$816,478

Down $50,219 (-5.8%) from 2015

Expenses

Down

$702,851

Down $224,847 (-24%) from 2015

Net Income

Up

$113,627

Up $174,628 (+286%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth70th 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

2016

Assets$1,579,064
Liabilities$40,553
Net Assets$1,538,511
Open 2016 Filing

Operations Trend

Revenue Growth29th percentile

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

2016

Revenue$816,478
Expenses$702,851
Net Income$113,627
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 10, 2017
Return Version
2016v3.0
Gross Receipts
$816,478
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$1,424,884$1,538,511▲ $113,627
Land, Buildings, and Equipment, Net$1,067,632$972,662▼ $94,970
Savings and Temporary Cash Investments$333,642$523,160▲ $189,518
Accounts Receivable$46,274$71,892▲ $25,618
Prepaid Expenses and Deferred Charges$2,275$11,350▲ $9,075
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,449,823$1,579,064▲ $129,241
Liabilities
Accounts Payable and Accrued Expenses$24,939$40,553▲ $15,614
Total Liabilities$24,939$40,553▲ $15,614
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,424,884$1,538,511▲ $113,627
Total Liabilities and Net Assets / Fund Balance$1,449,823$1,579,064▲ $129,241

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$690,658$1,689,129$2,379,787
Land$282,004-$282,004
Compensation and Service Providers
Top Officer Pay35th percentile

Board Members and Trustees

NameTitle
Mike BosseLabor Trustee
Bruce StempManagement Trustee
Curt Koegen SecretaryTrustee
James GarrettTrustee
Jamie TibbitsTrustee
Ken Gibson ChairmanTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$816,283
Investment Income
$195
Other Revenue
$0
Change in Net Assets
$113,627

Audited Revenue Reconciliation

Revenue per Audited Statements
$816,478
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$816,478
Total Revenue per Form 990
$816,478
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$466,669
Other Expenses$236,182
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$293,636--$293,636
Other Employee Benefits$139,532--$139,532
Depreciation Depletion$54,146--$54,146
Payroll Taxes$33,501--$33,501
All Other Expenses$20,694--$20,694
Occupancy$20,300--$20,300
Insurance$19,148--$19,148
Fees for Services Management$18,780--$18,780
Office Expenses$14,346--$14,346
Fees for Services Accounting$10,704--$10,704
Other Expenses$9,497--$9,497
Travel$7,548--$7,548
Fees for Services Legal$5,796--$5,796
Conferences and Meetings$908--$908
Fees for Services Other$172--$172
Total Functional Expenses$702,851$0$0$702,851

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$702,851
Total Expenses per Audited Statements$702,851
Total Expenses per Form 990$702,851
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
No
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“The draft 990 is distributed to all trustees for review.”

Form 990, Part VI, Section C, Line 19

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

Filing and Contact Details

Filer

Filer Name
Western States Operating Engineers
EIN
91-0788903
Phone
5092359393
Address
111 W CATALDO SUITE 220, SPOKANE, WA 99201

Signing Officer

Name
Curt Koegen
Title
Secretary
Phone
5092359393
Signed
2017-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Curt Koegen
Formed
1965
Legal Domicile
Wa
Voting Board Members
6
Independent Board Members
6
Employees
14
Volunteers
6

Preparer

Firm
Cliftonlarsonallen Llp
Address
601 WEST RIVERSIDE SUITE 700, SPOKANE, WA 99201-0622
Preparer
Ann Swindell
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 by letter 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, 2016 and 2015, 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.”

Raw XML AppendixShowing 400 of 406 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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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.
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,579,064
Liabilities
$40,553
Net assets
$1,538,511
Revenue
$816,478
Expenses
$702,851
Net income
$113,627
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
2016Detailed filing. Detailed filing data is available for this year.$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
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2016 filings • 501(c)3 • $1M-$5M nonprofits