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WISCONSIN OPERATING ENGINEERS SKILL IMPROVEMENT AND APPRENTICESHIP FUN

EIN 39-1102559 PEWAUKEE, WI

Revenue 2024
$14,770,907
Expenses 2024
$14,798,699

Program services were 61.6% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
J220
Classification
2000
Street
N27 W23233 ROUNDY ROAD

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Mission and programs · 2024

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 $9,118,137 · Revenue $14,623,100

  • PROVIDE TRAINING PROGRAMS FOR APPRENTICES AND JOURNEYMEN TO DEVELOP DIVERSIFIED AND QUALIFIED OPERATING ENGINEERS.

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Craig Dretzka

    TRUSTEE

    Total calculated
    $0
    Hours/week
    3
  • Derek Allen

    TRUSTEE-FORMER

    Total calculated
    $0
    Hours/week
    3
  • Al Fogel

    TRUSTEE

    Total calculated
    $0
    Hours/week
    3
  • Matt Marcellis

    TRUSTEE

    Total calculated
    $0
    Hours/week
    3
  • Shane Griesbach

    TRUSTEE

    Total calculated
    $0
    Hours/week
    3
  • Shaun McHugh

    TRUSTEE

    Total calculated
    $0
    Hours/week
    3
  • Steve Buffalo

    TRUSTEE

    Total calculated
    $0
    Hours/week
    3
  • Terry McGowan

    CHAIRMAN

    Total calculated
    $0
    Hours/week
    3
  • Tim Peterson

    TRUSTEE

    Total calculated
    $0
    Hours/week
    3
  • Tom Wolf

    SECRETARY

    Total calculated
    $0
    Hours/week
    3
  • Dan Marsolek

    TRUSTEE-FORMER

    Total calculated
    $0
    Hours/week
    3
  • Mike Testolin

    TRUSTEE

    Total calculated
    $0
    Hours/week
    3
  • Daniel Sperberg

    TRAINING DIRECTOR

    Total calculated
    $266,025
    From this org
    $177,574
    From related orgs
    $0
    Other
    $88,451
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $175,170
    Bonus
    $1,624
    Other
    $780
    Deferred
    $60,635
    Nontaxable benefits
    $27,816
    Filer's total
    $266,025
  • Robert Cayer

    INSTRUCTOR

    Total calculated
    $204,247
    From this org
    $122,491
    From related orgs
    $0
    Other
    $81,756
    Hours/week
    3

    Schedule J breakdown matched by us

    Base
    $122,491
    Bonus
    $0
    Other
    $0
    Deferred
    $56,227
    Nontaxable benefits
    $25,529
    Filer's total
    $204,247
  • Frank Meating

    INSTRUCTOR

    Total calculated
    $204,247
    From this org
    $122,491
    From related orgs
    $0
    Other
    $81,756
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $122,491
    Bonus
    $0
    Other
    $0
    Deferred
    $56,227
    Nontaxable benefits
    $25,529
    Filer's total
    $204,247
  • Joseph Krempp

    INSTRUCTOR

    Total calculated
    $204,247
    From this org
    $122,491
    From related orgs
    $0
    Other
    $81,756
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $122,491
    Bonus
    $0
    Other
    $0
    Deferred
    $56,227
    Nontaxable benefits
    $25,529
    Filer's total
    $204,247
  • Matthew Wehrmann

    INSTRUCTOR

    Total calculated
    $204,247
    From this org
    $122,491
    From related orgs
    $0
    Other
    $81,756
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $122,491
    Bonus
    $0
    Other
    $0
    Deferred
    $56,227
    Nontaxable benefits
    $25,529
    Filer's total
    $204,247

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. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $14,770,907
    Expenses
    $14,798,699
    Contributions
    $0
    Grants paid
    $0
  • 2023
    Revenue
    $13,889,963
    Expenses
    $13,081,700
    Contributions
    $0
    Grants paid
    $0
  • 2022
    Revenue
    $13,448,047
    Expenses
    $11,764,989
    Contributions
    $477,500
    Grants paid
    $0

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2021 · 990

    Revenue
    $11,410,505
    Expenses
    $9,796,143
    Assets (EOY)
    $22,671,605
  • 2020 · 990

    Revenue
    $11,692,613
    Expenses
    $8,555,520
    Assets (EOY)
    $22,522,112
  • 2019 · 990

    Revenue
    $10,232,000
    Expenses
    $8,247,888
    Assets (EOY)
    $21,359,770
  • 2018 · 990

    Revenue
    $9,251,559
    Expenses
    $7,950,857
    Assets (EOY)
    $19,678,863
  • 2017 · 990

    Revenue
    $8,623,788
    Expenses
    $6,715,667
    Assets (EOY)
    $19,006,012
  • 2016 · 990

    Revenue
    $8,082,048
    Expenses
    $6,801,744
    Assets (EOY)
    $18,078,370
  • 2015 · 990

    Revenue
    $8,188,688
    Expenses
    $6,357,442
    Assets (EOY)
    $17,776,895
  • 2009 · 990

    Revenue
    not reported
    Expenses
    $4,551,846
    Assets (EOY)
    $6,783,704

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

No itemized grant names this organization as a recipient. Only grants over $5,000 are itemized, and only by filers of the full Form 990.

Related organizations

From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.

Declared on its 2024 return

Declared as related by

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 13 October 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 29 October 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.