Civic Intelligence

Western States Operating Engineers Training Trust

990 • Fiscal year 2018 • EIN 91-0788903

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 15, 2019

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

23rd percentile

0.01x

Higher debt load relative to assets than 23% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

23rd percentile

0.01x

Higher debt load relative to revenue than 23% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

71st percentile

14%

Higher net margin than 71% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

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.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

64th percentile

5.7%

Faster asset growth than 64% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

67th percentile

13%

Faster revenue growth than 67% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$1,905,294

Up $103,068 (+5.7%) from 2017

Net Assets

Up

$1,894,763

Up $132,692 (+7.5%) from 2017

Liabilities

Down

$10,531

Down $29,624 (-74%) from 2017

Revenue

Up

$964,295

Up $111,591 (+13%) from 2017

Expenses

Up

$831,603

Up $193,087 (+30%) from 2017

Net Income

Down

$132,692

Down $81,496 (-38%) from 2017

Historical Trend

Balance Sheet Trend

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

2018

Assets$1,905,294
Liabilities$10,531
Net Assets$1,894,763

Operations Trend

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

2018

Revenue$964,295
Expenses$831,603
Net Income$132,692
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 15, 2019
Return Version
2018v3.1
Gross Receipts
$964,295
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$1,762,071$1,894,763▲ $132,692
Savings and Temporary Cash Investments$840,831$1,026,574▲ $185,743
Land, Buildings, and Equipment, Net$897,877$813,651▼ $84,226
Accounts Receivable$52,977$55,538▲ $2,561
Prepaid Expenses and Deferred Charges$10,541$9,531▼ $1,010
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,802,226$1,905,294▲ $103,068
Liabilities
Accounts Payable and Accrued Expenses$40,155$10,531▼ $29,624
Total Liabilities$40,155$10,531▼ $29,624
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,762,071$1,894,763▲ $132,692
Total Liabilities and Net Assets / Fund Balance$1,802,226$1,905,294▲ $103,068

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$531,647$1,812,389$2,344,036
Land$282,004-$282,004
Compensation and Service Providers

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
$963,714
Investment Income
$581
Other Revenue
$0
Change in Net Assets
$132,692

Audited Revenue Reconciliation

Revenue per Audited Statements
$964,295
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$964,295
Total Revenue per Form 990
$964,295
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$526,606
Other Expenses$304,997
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$315,760--$315,760
Other Employee Benefits$165,107--$165,107
Depreciation Depletion$88,997--$88,997
Payroll Taxes$45,739--$45,739
Occupancy$24,263--$24,263
Insurance$24,163--$24,163
Fees for Services Management$18,790--$18,790
All Other Expenses$16,254--$16,254
Fees for Services Legal$15,333--$15,333
Office Expenses$15,027--$15,027
Other Expenses$14,734--$14,734
Fees for Services Accounting$10,849--$10,849
Fees for Services Other$2,951--$2,951
Travel$1,773--$1,773
Conferences and Meetings$197--$197
Total Functional Expenses$831,603$0$0$831,603

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$831,603
Total Expenses per Audited Statements$831,603
Total Expenses per Form 990$831,603
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
2019-11-15
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
19
Volunteers
6

Preparer

Firm
Cliftonlarsonallen Llp
Address
101 S CAPITOL BLVD SUITE 1700, BOISE, ID 83702
Preparer
Ann Swindell
Phone
2083876400
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.

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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/OtherIncome509Grp/CurrentTaxYearAmt09314
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt014749
IRS990ScheduleA/OtherIncome509Grp/TotalAmt024063
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99430
IRS990ScheduleA/PublicSupportPY509Pct00.97920
IRS990ScheduleA/PublicSupportTotal509Amt04400706
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0954400
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0866734
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0816283
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0866503
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0896786
IRS990ScheduleA/Total509Grp/TotalAmt04400706
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0964295
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0866943
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0816478
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0866697
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0911683
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04426096
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0831603
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0282004
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0282004
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0531647
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01812389
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02344036
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0964295
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/TotalBookValueLandBuildingsAmt0813651
IRS990ScheduleD/TotalExpensesPerForm990Amt0831603
IRS990ScheduleD/TotalRevenuePerForm990Amt0964295
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0964295
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0831603
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/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01802226
IRS990/TotalAssetsEOYAmt01905294
IRS990/TotalAssetsGrp/BOYAmt01802226
IRS990/TotalAssetsGrp/EOYAmt01905294
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt019
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0831603
IRS990/TotalFunctionalExpensesGrp/TotalAmt0831603
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt040155
IRS990/TotalLiabilitiesEOYAmt010531
IRS990/TotalLiabilitiesGrp/BOYAmt040155
IRS990/TotalLiabilitiesGrp/EOYAmt010531
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01762071
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01894763
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0831603
IRS990/TotalProgramServiceRevenueAmt0963714
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0581
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0963714
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0964295
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01802226
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01905294
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt01773
IRS990/TravelGrp/TotalAmt01773
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

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