Form 990 for tax year 2022
Filed by WISCONSIN OPERATING ENGINEERS SKILL IMPROVEMENT AND APPRENTICESHIP FUN.
Totals
- Total revenue
- $13,448,047
- Total expenses
- $11,764,989
- Contributions and grants received
- $477,500
- Grants paid
- $0
- Program service revenue
- $12,909,906
- Investment income
- $18,726
- Other revenue
- $41,915
- Total assets, end of year
- $39,457,859
- Total liabilities, end of year
- $15,674,661
- Net assets or fund balances, end of year
- $23,783,198
- Program services expenses (Part IX)
- $7,962,645
- Management and general expenses
- $3,802,344
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $7,962,645
Program services were 67.7% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1f · All other contributions, gifts and grants
$477,500
-
1g · Noncash contributions included above
$477,500
-
2a · Program service revenue: EMPLOYER CONTRIBUTIONS
total $12,371,457 · related or exempt $12,371,457
-
2b · Program service revenue: TRAINING REIMBURSEMENT
total $538,449 · related or exempt $538,449
-
3 · Investment income
total $10,261 · excluded $10,261
-
7a · Gross sales of assets other than inventory
other assets $110,000
-
7b · Less cost or other basis and sales expenses
other assets $101,535
-
7c · Gain or loss
other assets $8,465
-
7d · Net gain or loss
total $8,465 · excluded $8,465
-
11a · Other revenue: MISC REFUNDS AND REIMB
total $41,915 · related or exempt $41,915
-
11e · Other revenue, total
$41,915
Functional expenses
Part IX, the statement of functional expenses.
-
7 · Other salaries and wages
total $3,881,410 · program services $3,340,300 · management and general $541,110
-
8 · Pension plan contributions
total $1,660,818 · program services $1,459,810 · management and general $201,008
-
9 · Other employee benefits
total $867,879 · program services $762,840 · management and general $105,039
-
10 · Payroll taxes
total $323,086 · program services $279,524 · management and general $43,562
-
11a · Fees: management
total $6,000 · management and general $6,000
-
11b · Fees: legal
total $25,439 · management and general $25,439
-
11c · Fees: accounting
total $26,546 · management and general $26,546
-
12 · Advertising and promotion
total $166,097 · management and general $166,097
-
13 · Office expenses
total $348,702 · program services $79,182 · management and general $269,520
-
16 · Occupancy
total $205,197 · management and general $205,197
-
17 · Travel
total $98,613 · program services $93,623 · management and general $4,990
-
20 · Interest
total $282,524 · management and general $282,524
-
22 · Depreciation, depletion and amortization
total $1,346,849 · management and general $1,346,849
-
23 · Insurance
total $237,833 · management and general $237,833
-
24a · Other expenses: REPAIRS & MAINTENANCE
total $1,032,069 · program services $745,696 · management and general $286,373
-
24b · Other expenses: FUEL & LUBRICANTS
total $474,980 · program services $474,980
-
24c · Other expenses: TRAINING ALLOWANCES
total $435,855 · program services $435,855
-
24d · Other expenses: TEACHING AIDS & SUPPLIE
total $223,600 · program services $223,600
-
24e · All other expenses
total $121,492 · program services $67,235 · management and general $54,257
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $2,079,483 · end of year $1,610,757
-
2 · Savings and temporary cash investments
beginning of year $2,391,984 · end of year $2,024,372
-
4 · Accounts receivable
beginning of year $1,676,256 · end of year $2,005,086
-
9 · Prepaid expenses and deferred charges
beginning of year $2,906 · end of year $8,638
-
10a · Land, buildings and equipment: cost or other basis
$46,010,539
-
10b · Land, buildings and equipment: accumulated depreciation
$12,201,533
-
10c · Land, buildings and equipment, net
beginning of year $16,514,976 · end of year $33,809,006
-
15 · Other assets
beginning of year $6,000 · end of year $0
-
17 · Accounts payable and accrued expenses
beginning of year $566,173 · end of year $543,839
-
23 · Secured mortgages and notes payable
end of year $15,077,136
-
25 · Other liabilities
beginning of year $5,292 · end of year $53,686
-
27 · Net assets without donor restrictions
beginning of year $22,100,140 · end of year $23,783,198
Mission and programs · 2022
Mission
TO PROVIDE SKILL IMPROVEMENT, SAFETY AND TRAINING PROGRAMS FOR APPRENTICESHIP, EMPLOYEE, JOURNEYMEN OR INSTRUCTOR TRAINING AND EDUCATION IN THE OPERATING ENGINEER TRADE OR CRAFT AND RELATED OCCUPATIONS.
Activities or mission (Part I)
TO PROVIDE SKILL IMPROVEMENT, SAFETY, AND TRAINING PROGRAMS FOR APPRENTICESHIP, EMPLOYEE, JOURNEYMEN, OR INSTRUCTOR TRAINING AND EDUCATION IN THE OPERATING ENGINEER TRADE OR CRAFT AND RELATED OCCUPATIONS.
-
PROVIDE TRAINING PROGRAMS FOR APPRENTICES AND JOURNEYMEN TO DEVELOP DIVERSIFIED AND QUALIFIED OPERATING ENGINEERS.
Expenses $7,962,645 · Revenue $12,951,821
-
PROVIDE TRAINING PROGRAMS FOR APPRENTICES AND JOURNEYMEN TO DEVELOP DIVERSIFIED AND QUALIFIED OPERATING ENGINEERS.
As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Craig DretzkaCRAIG DRETZKA
TRUSTEE
- Total calculated
- $0
- Hours/week
- 3
-
Derek AllenDEREK ALLEN
TRUSTEE
- Total calculated
- $0
- Hours/week
- 3
-
Mark GaufMARK GAUF
TRUSTEE
- Total calculated
- $0
- Hours/week
- 3
-
Matt MarcellisMATT MARCELLIS
TRUSTEE
- Total calculated
- $0
- Hours/week
- 3
-
Shane GriesbachSHANE GRIESBACH
TRUSTEE
- Total calculated
- $0
- Hours/week
- 3
-
Shaun McHughSHAUN MCHUGH
TRUSTEE
- Total calculated
- $0
- Hours/week
- 3
-
Steve BuffaloSTEVE BUFFALO
TRUSTEE
- Total calculated
- $0
- Hours/week
- 3
-
Terry McGowanTERRY MCGOWAN
CHAIRMAN
- Total calculated
- $0
- Hours/week
- 3
-
Tim PetersonTIM PETERSON
TRUSTEE
- Total calculated
- $0
- Hours/week
- 3
-
Tom WolfTOM WOLF
SECRETARY
- Total calculated
- $0
- Hours/week
- 3
-
Daniel SperbergDANIEL SPERBERG
TRAINING DIRECTOR
- Total calculated
- $248,793
- From this org
- $167,971
- From related orgs
- $0
- Other
- $80,822
- Hours/week
- 50
Schedule J breakdown matched by us
- Base
- $166,176
- Bonus
- $1,015
- Other
- $780
- Deferred
- $54,668
- Nontaxable benefits
- $26,154
- Filer's total
- $248,793
-
Robert CayerROBERT CAYER
INSTRUCTOR
- Total calculated
- $190,489
- From this org
- $114,174
- From related orgs
- $0
- Other
- $76,315
- Hours/week
- 50
Schedule J breakdown matched by us
- Base
- $114,174
- Bonus
- $0
- Other
- $0
- Deferred
- $52,083
- Nontaxable benefits
- $24,232
- Filer's total
- $190,489
-
Frank MeatingFRANK MEATING
INSTRUCTOR
- Total calculated
- $190,489
- From this org
- $114,174
- From related orgs
- $0
- Other
- $76,315
- Hours/week
- 50
Schedule J breakdown matched by us
- Base
- $114,174
- Bonus
- $0
- Other
- $0
- Deferred
- $52,083
- Nontaxable benefits
- $24,232
- Filer's total
- $190,489
-
Danial WheatonDANIAL WHEATON
INSTRUCTOR
- Total calculated
- $188,089
- From this org
- $111,774
- From related orgs
- $0
- Other
- $76,315
- Hours/week
- 50
Schedule J breakdown matched by us
- Base
- $111,774
- Bonus
- $0
- Other
- $0
- Deferred
- $52,083
- Nontaxable benefits
- $24,232
- Filer's total
- $188,089
-
Christopher RachelCHRISTOPHER RACHEL
INSTRUCTOR
- Total calculated
- $188,089
- From this org
- $111,774
- From related orgs
- $0
- Other
- $76,315
- Hours/week
- 50
Schedule J breakdown matched by us
- Base
- $111,774
- Bonus
- $0
- Other
- $0
- Deferred
- $52,083
- Nontaxable benefits
- $24,232
- Filer's total
- $188,089
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
None.
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 7 · Other non-fixed payments
- 8 · Paid under the initial-contract exception
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Related organizations on this return
Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.
-
OPERATING ENGINEERS LOCAL 139 HEALTH BENEFIT FUND
501(C)9 · WELFARE FUND · WI
-
LMCT OF OPERATING ENGINEERS LOCAL 139
501(C)5 · INDUSTRY ADVANCEMENT FUND · WI
-
501(C)5 · INDUSTRY ADVANCEMENT FUND · WI
-
OPERATING ENGINEERS LOCAL 139 DEFINED CONTRIBUTION ANNUITY FUND
401(A) · ANNUITY FUND · WI
Provenance
- Return type
- form_990
- Tax year
- 2022
- Filed
- 15 March 2024
- IRS schema version
- 2022v5.0
- Source object
- 202400769349300810
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