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LABOR MANAGEMENT COOPERATION TR

EIN 36-4656562 PEWAUKEE, WI

Revenue 2024
$77,876
Expenses 2024
$84,906

As filed

Subsection
05
NTEE code
J40
Classification
3000
Street
PO BOX 160

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).

Other organizations at this address

1 other organization in the IRS Business Master File lists the same street address. matched by us

We match the street line and ZIP code as the IRS gives them, ignoring case and outer spaces and nothing else, so "AVE" and "AVENUE" count as different streets and this list can miss some. A shared address can mean related organizations or a shared office, but it can also be a registered agent, a mail drop or a service provider holding mail for unrelated clients. It is not, by itself, evidence that two organizations are connected.

Mission and programs · 2024

Mission

To assist workers and employers in solving problems of mutual concern not susceptible to resolution within the collective bargaining process, to improve the employment opportunities for employees, to expand the market for the construction industry, to improve communications between labor and management, and to provide workers and employers with opportunities to explore joint approaches to organization and effectiveness.

  • THE ACTIVITY OF THE FUND IS TO ADMINISTER THE OPERATOR WAGE AND BENEFIT PRESERVATION PROGRAM. THIS PROGRAM PROVIDES UNPAID WAGES AND/OR UNPAID HEALTH BENEFIT CONTRIBUTIONS FOR OPERATING ENGINEERS WHO PERFORMED WORK COVERED UNDER THE COLLECTIVE BARGAINING AGREEMENT WITH THE UNION.

  • THE LABOR MANAGEMENT COOPERATION TRUST OF THE OPERATING ENGINEERS LOCAL 139 ASSUMED RESPONSIBILITY OF THE ADMINISTRATION OF THE SUBSTANCE ABUSE TESTING AND ASSISTANCE PROGRAM (SATAP). THIS PROGRAM ASSISTS WORKERS AND EMPLOYERS WITH RANDOM DRUG TESTING, WAGES LOST DUE TO RANDOM DRUG TESTING, AND ANY OTHER NECESSARY EXPENSES.

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.

  • Dan Sperberg

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • Steve Buffalo

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • Mike Testolin

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • Ruth Hackney

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

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. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $77,876
    Expenses
    $84,906
    Contributions
    $0
    Grants paid
    $0
  • 2023
    Revenue
    $69,034
    Expenses
    $39,325
    Contributions
    $0
    Grants paid
    $0
  • 2022
    Revenue
    $71,864
    Expenses
    $44,397
    Contributions
    $0
    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
    $64,865
    Expenses
    $42,753
    Assets (EOY)
    $1,061,151
  • 2020 · 990

    Revenue
    $66,381
    Expenses
    $62,743
    Assets (EOY)
    $1,081,361
  • 2019 · 990

    Revenue
    $72,708
    Expenses
    $42,136
    Assets (EOY)
    $1,021,935
  • 2018 · 990

    Revenue
    $69,545
    Expenses
    $38,854
    Assets (EOY)
    $961,412
  • 2017 · 990

    Revenue
    $65,414
    Expenses
    $72,676
    Assets (EOY)
    $920,278
  • 2016 · 990

    Revenue
    $61,667
    Expenses
    $48,277
    Assets (EOY)
    $926,577
  • 2015 · 990

    Revenue
    $67,469
    Expenses
    $38,146
    Assets (EOY)
    $901,933

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

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

Not present in the most recent drop.

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 1 November 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.