Civic Intelligence

Western States Operating Engineers Training Trust

990 • Fiscal year 2017 • EIN 91-0788903

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 14, 2018

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

32nd percentile

0.02x

Higher debt load relative to assets than 32% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

36th percentile

0.05x

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

81st percentile

25%

Higher net margin than 81% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

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.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

74th percentile

14%

Faster asset growth than 74% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

50th percentile

4.4%

Faster revenue growth than 50% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets32nd percentile

Assets

Up

$1,802,226

Up $223,162 (+14%) from 2016

Net Assets

Up

$1,762,071

Up $223,560 (+15%) from 2016

Liabilities

Down

$40,155

Down $398 (-1.0%) from 2016

Revenue And Expenses
Liabilities / Revenue36th percentileNet Margin81st percentile

Revenue

Up

$852,704

Up $36,226 (+4.4%) from 2016

Expenses

Down

$638,516

Down $64,335 (-9.2%) from 2016

Net Income

Up

$214,188

Up $100,561 (+89%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth74th 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

2017

Assets$1,802,226
Liabilities$40,155
Net Assets$1,762,071
Open 2017 Filing

Operations Trend

Revenue Growth50th 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

2017

Revenue$852,704
Expenses$638,516
Net Income$214,188
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 14, 2018
Return Version
2017v2.3
Gross Receipts
$852,704
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$1,547,883$1,762,071▲ $214,188
Land, Buildings, and Equipment, Net$971,140$897,877▼ $73,263
Savings and Temporary Cash Investments$523,160$840,831▲ $317,671
Accounts Receivable$80,142$52,977▼ $27,165
Prepaid Expenses and Deferred Charges$11,350$10,541▼ $809
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,585,792$1,802,226▲ $216,434
Liabilities
Accounts Payable and Accrued Expenses$37,909$40,155▲ $2,246
Total Liabilities$37,909$40,155▲ $2,246
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,547,883$1,762,071▲ $214,188
Total Liabilities and Net Assets / Fund Balance$1,585,792$1,802,226▲ $216,434

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$615,873$1,750,217$2,366,090
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
$852,495
Investment Income
$209
Other Revenue
$0
Change in Net Assets
$214,188

Audited Revenue Reconciliation

Revenue per Audited Statements
$852,704
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$852,704
Total Revenue per Form 990
$852,704
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$351,493
Other Expenses$287,023
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$225,474--$225,474
Other Employee Benefits$99,809--$99,809
Depreciation Depletion$74,567--$74,567
Payroll Taxes$26,210--$26,210
Occupancy$25,436--$25,436
Insurance$21,923--$21,923
Fees for Services Accounting$19,882--$19,882
All Other Expenses$19,628--$19,628
Fees for Services Management$18,780--$18,780
Office Expenses$12,234--$12,234
Other Expenses$10,304--$10,304
Travel$4,019--$4,019
Fees for Services Legal$3,564--$3,564
Conferences and Meetings$1,138--$1,138
Fees for Services Other$70--$70
Total Functional Expenses$638,516$0$0$638,516

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$638,516
Total Expenses per Audited Statements$638,516
Total Expenses per Form 990$638,516
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 A, Line 8B

“No other committees with authorization”

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
2018-11-14
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
20
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 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 436 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/InvestmentIncomeCYPct00.00020
IRS990ScheduleA/InvestmentIncomePYPct00.00020
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt014749
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt073327
IRS990ScheduleA/OtherIncome509Grp/TotalAmt088076
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.97920
IRS990ScheduleA/PublicSupportPY509Pct00.96930
IRS990ScheduleA/PublicSupportTotal509Amt04190619
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0866734
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0816283
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0866503
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0896786
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0744313
IRS990ScheduleA/Total509Grp/TotalAmt04190619
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0866943
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0816478
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0866697
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0911683
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0817817
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04279618
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0638516
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0282004
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0282004
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0615873
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01750217
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02366090
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0852704
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE 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 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/TotalBookValueLandBuildingsAmt0897877
IRS990ScheduleD/TotalExpensesPerForm990Amt0638516
IRS990ScheduleD/TotalRevenuePerForm990Amt0852704
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0852704
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0638516
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO OTHER COMMITTEES WITH AUTHORIZATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE DRAFT 990 IS DISTRIBUTED TO ALL TRUSTEES FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNING DOCUMENTS AND POLICIES ARE NOT AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE OVERSIGHT PROCESS AND METHOD OF SELECTING THE INDEPENDENT AUDITOR HAS NOT CHANGED FROM PRIOR YEARS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0WASHINGTON-IDAHO OPERATING ENGINEERS & EMPLOYERS HEALTH & SECURITY TRUST FU
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0911350182
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(9)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0WA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PROVIDE HEALTH BENEFITS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0111 W CATALDO AVE STE 220
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0SPOKANE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0WA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd099201
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01585792
IRS990/TotalAssetsEOYAmt01802226
IRS990/TotalAssetsGrp/BOYAmt01585792
IRS990/TotalAssetsGrp/EOYAmt01802226
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt020
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0638516
IRS990/TotalFunctionalExpensesGrp/TotalAmt0638516
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt037909
IRS990/TotalLiabilitiesEOYAmt040155
IRS990/TotalLiabilitiesGrp/BOYAmt037909
IRS990/TotalLiabilitiesGrp/EOYAmt040155
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01547883
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01762071
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0638516
IRS990/TotalProgramServiceRevenueAmt0852495
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0209
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0852495
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0852704
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01585792
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01802226
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt04019
IRS990/TravelGrp/TotalAmt04019
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0111 W CATALDO SUITE 220
IRS990/USAddress/CityNm0SPOKANE
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd099201
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,802,226
Liabilities
$40,155
Net assets
$1,762,071
Revenue
$852,704
Expenses
$638,516
Net income
$214,188
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
2017Detailed filing. Detailed filing data is available for this year.$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
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