2025-03-11T21:50:28-05:00 2024-05-31 470900880 Calibre CPA Group PLLC 230 W MONROE ST STE 310 Chicago IL 60606 990 2023-06-01 391102559 WISCONSIN OPERATING ENGINEERS SKILL IMPROVEMENT AND APPRENTICESHIP FUND WISC 2625499190 N27 W23233 ROUNDY DR PO BOX 160 PEWAUKEE WI 53072 STEVE BUFFALO Trustee 2625499190 2025-03-11 1 1 Andrew Hein P00499757 3126550037 2023 2025-03-06 01:10:19Z Terry McGowan N27 W23233 ROUNDY DR PO BOX 160 PEWAUKEE WI 53072 13889963 0 X www.woetrainingcenter.org X 1970 WI 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. 10 10 88 0 0 0 477500 0 12909906 13626985 18726 158888 41915 104090 13448047 13889963 0 0 0 0 6733193 7345233 0 0 0 5031796 5736467 11764989 13081700 1683058 808263 39457859 45377384 15674661 20785923 23783198 24591461 X 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. 0 0 8528572 13731075 PROVIDE TRAINING PROGRAMS FOR APPRENTICES AND JOURNEYMEN TO DEVELOP DIVERSIFIED AND QUALIFIED OPERATING ENGINEERS. PROVIDE TRAINING PROGRAMS FOR APPRENTICES AND JOURNEYMEN TO DEVELOP DIVERSIFIED AND QUALIFIED OPERATING ENGINEERS. 8528572 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 20 0 1 88 1 0 0 0 0 0 0 0 0 0 0 X 10 10 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 X BENESYS 2625499190 N27 W23233 ROUNDY DRIVE PEWAUKEE WI 53072 X CRAIG DRETZKA TRUSTEE 3.00 X 0 0 0 DEREK ALLEN TRUSTEE 3.00 X 0 0 0 MARK GAUF TRUSTEE - FORMER 3.00 X 0 0 0 MATT MARCELLIS TRUSTEE 3.00 X 0 0 0 SHANE GRIESBACH TRUSTEE 3.00 X 0 0 0 SHAUN MCHUGH TRUSTEE 3.00 X 0 0 0 STEVE BUFFALO TRUSTEE 3.00 X 0 0 0 TERRY MCGOWAN CHAIRMAN 3.00 X X 0 0 0 TIM PETERSON TRUSTEE 3.00 X 0 0 0 TOM WOLF SECRETARY 3.00 X X 0 0 0 DAN MARSOLEK TRUSTEE 3.00 X 0 0 0 DANIEL SPERBERG TRAINING DIRECTOR 50.00 X 171946 0 84778 ROBERT CAYER INSTRUCTOR 50.00 X 115637 0 78597 FRANK MEATING INSTRUCTOR 50.00 X 115637 0 78597 DANIAL WHEATON INSTRUCTOR 50.00 X 113237 0 78597 CHRISTOPHER RACHEL INSTRUCTOR 50.00 X 113237 0 78597 629694 0 399166 18 0 1 0 MOOSE INN PO BOX 664 N6846 ST RD 21 WAUTOMA WI 54982 CATERING SERVICES 239993 1 EMPLOYER CONTRIBUTIONS 900099 12940584 12940584 TRAINING REIMBURSEMENT 900099 686401 686401 13626985 158888 158888 MISC REFUNDS AND REIMB 900099 104090 104090 104090 13889963 13731075 0 158888 4241520 3665053 576467 1784277 1553362 230915 961166 836775 124391 358270 311022 47248 6000 6000 19518 19518 27605 27605 85341 85341 438082 92023 346059 228317 228317 40032 37850 2182 821360 821360 1419144 1419144 255920 255920 REPAIRS & MAINTENANCE 977146 617862 359284 TRAINING ALLOWANCES 656953 656953 FUEL & LUBRICANTS 497063 497063 TEACHING AIDS & SUPPLIE 210760 210760 53226 49849 3377 13081700 8528572 4553128 0 1610757 211698 2024372 3510950 2005086 2051653 8638 6286 53192890 13596093 33809006 39596797 39457859 45377384 543839 808202 15077136 19913340 53686 64381 15674661 20785923 X 23783198 24591461 23783198 24591461 39457859 45377384 808263 0 X X 0 1 X 1 0 X 306680 306680 37133982 4673895 32460087 15752228 8922198 6830030 39596797 PAYROLL WITHHOLDINGS 7787 INTEREST PAYABLE 56594 64381 X 13889963 0 13889963 0 13889963 13081700 0 13081700 0 13081700 Part X, Line 2: The Internal Revenue Service has ruled that the Fund qualifies under Section 501(c)(3) of the Internal Revenue Code (IRC) and is, therefore, not subject to tax under present income tax laws. The Fund obtained a determination letter in which the Internal Revenue Service stated that the Fund, as then designed, was in compliance with the applicable requirements of the Internal Revenue Code. U.S. GAAP require plan management to evaluate tax positions taken by the fund and recognize a tax liability (or asset) if the fund has taken an uncertain position that more likely than not would not be sustained upon examination by taxing authorities. As of May 31, 2024 and 2023, there were no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Fund is subject to routine audits by taxing jurisdictions. At May 31, 2024, the Plan is no longer subject to income tax examinations for fiscal years prior to 2021. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 Schedule E, Part I, Line 3 THE ORGANIZATION'S RACIALLY NONDISCRIMINATORY POLICY IS STATED ON REGISTRATION BROCHURES PROVIDED DURING REGISTRATION PERIODS. 0 0 0 0 0 0 0 0 0 DANIEL SPERBERG TRAINING DIRECTOR 169542 0 1624 0 780 0 57974 0 26804 0 256724 0 0 0 ROBERT CAYER INSTRUCTOR 115637 0 0 0 0 0 54238 0 24359 0 194234 0 0 0 FRANK MEATING INSTRUCTOR 115637 0 0 0 0 0 54238 0 24359 0 194234 0 0 0 DANIAL WHEATON INSTRUCTOR 113237 0 0 0 0 0 54238 0 24359 0 191834 0 0 0 CHRISTOPHER RACHEL INSTRUCTOR 113237 0 0 0 0 0 54238 0 24359 0 191834 0 0 0 Form 990, Part VI, Section A, line 3 Line 3 explanation - IN ACCORDANCE WITH THE PLAN'S TRUST AGREEMENT, THE TRUSTEES HAVE CONTRACTED THE SERVICES OF A THIRD PARTY ADMINISTRATOR, BENESYS. THE THIRD PARTY ADMINISTRATOR, UNDER THE DIRECTION OF THE TRUSTEES, ADMINISTERS THE OFFICES OF THE TRUST FUND. Form 990, Part VI, Section B, line 11b THE BOARD OF TRUSTEES HAVE AUTHORIZED DESIGNATED TRUSTEES (CHAIRMAN AND/OR SECRETARY TREASURER) TO REVIEW THE FORM 990 PRIOR TO FILING. A COPY OF THE FILED RETURN IS MADE AVAILABLE TO ALL TRUSTEES TO REVIEW. Form 990, Part VI, Section B, line 12c THE ACTIONS OF THE TRUSTEES ARE GOVERNED BY THE TRUST DOCUMENT. THE DOCUMENT ESTABLISHES STANDARDS OF CONDUCT FOR PLAN FIDUCIARIES. THE TRUSTEES ARE REQUIRED TO DISCLOSE ANY POSSIBLE CONFLICTS OF INTEREST TO THE ENTIRE BOARD. Form 990, Part VI, Section C, line 19 PARTICIPANTS ARE ABLE TO REQUEST THE AUDITOR'S REPORT AND OTHER FINANCIAL INFORMATION FROM THE PLAN OFFICE. Form 990, Part XII, Line 2c The process has not changed from the prior year. OPERATING ENGINEERS LOCAL 139 HEALTH BENEFIT FUND N27W23233 ROUNDY DR PO BOX 160 PEWAUKEE WI 53072 237166771 WELFARE FUND WI 501(C)9 0 LMCT OF OPERATING ENGINEERS LOCAL 139 N27W23233 ROUNDY DR PO BOX 160 PEWAUKEE WI 53072 364656562 INDUSTRY ADVANCEMENT FUND WI 501(C)5 0 CONSTRUCTION BUSINESS GROUP 4702 S BILTMORE LN MADISON WI 53718 391703979 INDUSTRY ADVANCEMENT FUND WI 501(C)5 0 OPERATING ENGINEERS LOCAL 139 DEFINED CONTRIBUTION ANNUITY FUND N27W23233 ROUNDY DR PO BOX 160 PEWAUKEE WI 53072 866489984 ANNUITY FUND WI 401(A) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0