2026-05-22T10:48:20-05:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 220 SOUTH SIXTH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2024-01-01 680572562 LABOR MANAGEMENT COOPERATION TRUST OF THE NORTH CENTRAL STATES REGIONAL COUNC LABO 7158353174 PO BOX 4002 EAU CLAIRE WI 54702 DEREK ALLEN CHAIRMAN 7158353174 2026-05-22 1 0 DOUGLAS BERTOSSI P00637990 6123764500 2026-05-22 2024 2025-03-06 01:10:19Z X DEREK ALLEN PO BOX 4002 EAU CLAIRE WI 54702 1141896 0 X WWW.NCSCBF.COM X 2003 WI TO PROMOTE A GOOD WORKING RELATIONSHIP BETWEEN LABOR AND MANAGEMENT. 9 9 0 0 0 0 0 0 915462 1106511 26799 35172 113 213 942374 1141896 60598 58753 0 0 0 0 0 0 0 657127 792702 717725 851455 224649 290441 864987 1152893 4423 486 860564 1152407 TO PROMOTE A GOOD WORKING RELATIONSHIP BETWEEN LABOR AND MANAGEMENT 0 0 TO IMPROVE COMMUNICATIONS BETWEEN LABOR & MANAGEMENT; TO IMPROVE WORK OPPORTUNITIES FOR UNION MEMBERS AND THEIR EMPLOYERS; TO PROMOTE EFFICIENCY AND COMPETIVENESS OF THE UNION MEMBERS AND THEIR EMPLOYERS; TO SURVEY CONSTRUCTION TRENDS TO MAKE CERTAIN SHARED OBJECTIVES; AND TO SHARE INFORMATION WITH OTHER UNIONS AND EMPLOYERS. 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 3 0 0 0 0 0 0 0 0 0 0 X 9 9 0 1 0 0 0 1 0 1 0 0 0 1 1 1 1 1 1 0 0 0 X ERIN IVES 7157528509 PO BOX 4002 EAU CLAIRE WI 54702 X PAT RODRIGUEZ LABOR TRUSTEE 1.00 4.00 X 0 0 0 BARRY SCHOLZ MANAGEMENT TRUSTEE 1.00 4.00 X 0 0 0 COREY BIALCIK LABOR TRUSTEE (LEFT 7/24) 1.00 4.00 X 0 0 0 BOB BARKER MANAGEMENT TRUSTEE (LEFT 7/24) 1.00 4.00 X 0 0 0 MIKE SHEA MANAGEMENT TRUSTEE 1.00 4.00 X 0 0 0 MICHAEL ADAMAVICH LABOR TRUSTEEE, SECRETARY/TREASURER 1.00 4.00 X X 0 0 0 WAYNE NORDIN LABOR TRUSTEE 1.00 4.00 X 0 0 0 MARK KESSENICH MANAGEMENT TRUSTEE 1.00 4.00 X 0 0 0 KEVIN HENNESSEY LABOR TRUSTEE 1.00 4.00 X 0 0 0 DEREK ALLEN MANAGEMENT TRUSTEE, CHARIMAN 1.00 4.00 X X 0 0 0 CHUCK SPOEHR MANAGEMENT TRUSTEE 1.00 1.00 X 0 0 0 0 0 0 0 0 0 0 0 EMPLOYER CONTRIBUTIONS 900099 1106511 1106511 1106511 35172 35172 MISCELLANEOUS 900099 213 213 213 1141896 1106724 0 35172 58753 8192 11518 9926 47802 229 91 616 1000 CBG CONTRIBUTIONS 526959 ALCOHOL & DRUG TEST FEE 107682 DRUG TESTS REIMBURSEMEN 78687 851455 141160 536512 331405 0 392422 616381 864987 1152893 4423 486 4423 486 X 0 0 0 0 860564 1152407 860564 1152407 864987 1152893 290441 1402 0 X X 0 1 X 1 0 0 DUE TO OTHER FUNDS 486 486 X 1143298 1402 1402 1141896 0 1141896 851455 0 851455 0 851455 PART X, LINE 2: THE TRUST ESTABLISHED UNDER THE FUND TO HOLD THE FUND'S ASSETS IS QUALIFIED PURSUANT TO SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE AND, ACCORDINGLY, THE TRUST'S NET INVESTMENT INCOME IS EXEMPT FROM INCOME TAXES. THE FUND RECEIVED A FAVORABLE TAX DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE AND THE FUND BELIEVES THAT THE FUND CONTINUES TO QUALIFY AND TO OPERATE AS DESIGNED. THE FINANCIAL STATEMENTS DO NOT INCLUDE A PROVISION FOR INCOME BECAUSE THE FUND IS A TAX EXEMPT ORGANIZATION. THE MODIFIED CASH BASIS OF ACCOUNTING REQUIRES FUND MANAGEMENT TO EVALUATE IF THE FUND HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE FUND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. 1 APPRENTICE STIPEND 161 58753 N/A N/A PART I, LINE 2: THE LMC TRUST ISSUES PAYMENT OF A STIPEND FOR APPRENTICES WHOSE REQUIRED ANNUAL ONE-WEEK WAITING PERIOD FOR UNEMPLOYMENT COMPENSATION COINCIDES WITH THEIR ATTENDANCE IN APPRENTICESHIP TRAINING AT ONE OF THE WISCONSIN TRAINING CENTERS. THE AMOUNT OF THE STIPEND FROM THE LMC TRUST IS TO MATCH THE AMOUNT REFLECTED ON THE FORM PROVIDED BY THE STATE OF WISCONSIN DEPARTMENT OF WORKFORCE DEVELOPMENT INFORMING THE CLAIMANT THAT THEY WILL HAVE A ONE WEEK WAITING PERIOD BEFORE BENEFITS BEGIN. THE APPRENTICE SUBMITS A COPY OF THE UNEMPLOYMENT BENEFIT SUMMARY, UNEMPLOYMENT PAYMENT HISTORY, AND A FORM W-9 TO THE TRAINING FUND ADMINISTRATIVE STAFF. THE ADMINISTRATIVE STAFF REVIEWS THE ITEMS FOR COMPLETENESS AND FORWARDS QUALIFYING PAYMENT INFORMATION, ALONG WITH A COVER PAGE INDICATING APPROVAL FOR THE STIPEND, TO THE FUND OFFICE. THE FUND OFFICE ISSUES STIPENDS FROM LMC TO QUALIFYING CANDIDATES. FORM 990, PART VI, SECTION A, LINE 3 WILSON MCSHANE CORPORATION PERFORMS CONTRIBUTION COLLECTION, PAYROLL AUDIT AND BOOKKEEPING SERVICES FOR THE LABOR MANAGEMENT COOPERATION TRUST OF THE NCSRCC AND THE AGC OF WIS, INC. THERE ARE NO OFFICERS OR TRUSTEES COMPENSATED BY THE SERVICE ORGANIZATION FOR THE SERVICES PROVIDED TO THE PLAN. FORM 990, PART VI, SECTION A, LINE 7A THE ASSOCIATED GENERAL CONTRACTORS OF WISCONSIN, INC. AND THE NORTH CENTRAL STATES REGIONAL COUNCIL OF CARPENTERS (THE BARGAINING PARTIES), BOTH APPOINT 50% OF THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES THAT HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S INDEPENDENT PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE A DRAFT OF THE FILING IS AVAILABLE, IT IS REVIEWED BY MANAGEMENT AND ANY CHANGES ARE INCORPORATED INTO THE FILING BEFORE BEING PRESENTED TO THE TRAINING BOARD FOR APPROVAL PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE TRUSTEES ARE REQUIRED TO COMPLETE AN ANNUAL QUESTIONNAIRE REGARDING ANY POSSIBLE CONFLICTS OF INTEREST. ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST MUST BE DISCLOSED TO THE APPROPRIATE BOARD OR COMMITTEE AND THEY WILL DETERMINE IF A CONFLICT EXISTS AND IF THEY CAN OBTAIN A MORE ADVANTAGEOUS ARRANGEMENT THAT WOULD NOT GIVE RISE TO A CONFLICT. IF NOT, THE BOARD OR COMMITTEE WILL DETERMINE BY A MAJORITY VOTE OF DISINTERESTED TRUSTEES WHETHER THE TRANSACTION IS IN THE FUNDS BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE AND WILL DECIDE WHETHER TO ENTER INTO THE TRANSACTION ON THAT BASIS. IF THE BOARD OR COMMITTEE BELIEVES THAT A TRUSTEE HAS FAILED TO DISCLOSE, IT WILL GIVE THE TRUSTEE AN OPPORTUNITY TO EXPLAIN. IF THE BOARD OR COMMITTEE DETERMINES THE TRUSTEE HAS FAILED TO DISCLOSE, IT WILL TAKE DISCIPLINARY AND CORRECTIVE ACTION. THE TRUSTEE WITH A CONFLICT MUST LEAVE THE MEETING WHILE THE BOARD OR COMMITTEE MAKES THE DECISION WHETHER A CONFLICT EXISTS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. FORM 990 ITEM B THE ORGANIZATION IS FILLING A 2024 AMENDED RETURN DUE TO COMPLETE INFORMATION NOT AVAILABLE AT THE TIME OF THE ORIGINAL FILING. THE AMENDED RETURN HAS CHANGES TO THE FOLLOWING: 1. FORM 990 - PART IX, STATEMENT OF FUNCTIONAL EXPENSES 2. FORM 990 - PART X, BALANCE SHEET 3. FORM 990 - SCHEDULE D, PART XII, RECONCILIATION OF EXPENSES PER AUDITED FINANICAL STATEMENTS WITH EXPENSES PER RETURN NCSRCC HEALTH FUND 1704 DEVNEY DRIVE ALTOONA WI 54720 396069788 HEALTH & WELFARE BENEFITS WI 501(C)(9) N/A N/A 0 NCSRCC TRAINING FUND 1704 DEVNEY DRIVE ALTOONA WI 54720 391243343 TRAINING BENEFITS WI 501(C)(3) N/A N/A 0 NCSRCC PENSION FUND 1704 DEVNEY DRIVE ALTOONA WI 54720 396079856 PENSION BENEFITS WI 401(A) N/A N/A 0 NCSRCC SUPPLEMENTAL RETIREMENT PLAN 1704 DEVNEY DRIVE ALTOONA WI 54720 800234499 DEFINED CONTRIBUTION BENEFITS WI 401(A) N/A N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0