Nonprofit · EIN 39-1102559
WISCONSIN OPERATING ENGINEERS SKILL IMPROVEMENT AND APPRENTICESHIP FUN
Tax-exempt · PEWAUKEE, WI 53072
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| May 31, 2025 | 990 | $14,770,907 | $14,798,699 | -$27,792 | $44,435,254 | $19,871,585 | $24,563,669 |
| May 31, 2024 | 990 | $13,889,963 | $13,081,700 | $808,263 | $45,377,384 | $20,785,923 | $24,591,461 |
| May 31, 2023 | 990 | $13,448,047 | $11,764,989 | $1,683,058 | $39,457,859 | $15,674,661 | $23,783,198 |
Financial details: 990 for the year ended May 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $14,580,840
- Investment income
- $147,807
- Other revenue
- $42,260
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $4,627,468
- Salaries, compensation and benefits (total)
- $8,086,464
- Professional fundraising fees
- $0
- Legal fees
- $16,778
- Accounting fees
- $29,872
- Occupancy
- $269,258
- Travel
- $104,129
- Depreciation
- $2,108,236
- Program services (functional)
- $9,118,137
- Management and general (functional)
- $5,680,562
Balance sheet and other
- Total assets, start of year
- $45,377,384
- Total assets, end of year
- $44,435,254
- Total liabilities, end of year
- $19,871,585
- Net assets, end of year
- $24,563,669
- Land, buildings and equipment
- $38,330,062
- Net assets without donor restrictions
- $24,563,669
- Gross receipts
- $14,770,907
- Employees
- 100
- Volunteers
- 0
- Year formed
- 1970
- State of legal domicile
- WI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended May 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DANIEL SPERBERG | TRAINING DIRECTOR Highest-paid employee | 50 | $177,574 | $88,451 |
| ROBERT CAYER | INSTRUCTOR Highest-paid employee | 3 | $122,491 | $81,756 |
| FRANK MEATING | INSTRUCTOR Highest-paid employee | 50 | $122,491 | $81,756 |
| JOSEPH KREMPP | INSTRUCTOR Highest-paid employee | 50 | $122,491 | $81,756 |
| MATTHEW WEHRMANN | INSTRUCTOR Highest-paid employee | 50 | $122,491 | $81,756 |
| CRAIG DRETZKA | TRUSTEE Trustee or director | 3 | $0 | $0 |
| DEREK ALLEN | TRUSTEE-FORMER Trustee or director | 3 | $0 | $0 |
| AL FOGEL | TRUSTEE Trustee or director | 3 | $0 | $0 |
| MATT MARCELLIS | TRUSTEE Trustee or director | 3 | $0 | $0 |
| SHANE GRIESBACH | TRUSTEE Trustee or director | 3 | $0 | $0 |
| SHAUN MCHUGH | TRUSTEE Trustee or director | 3 | $0 | $0 |
| STEVE BUFFALO | TRUSTEE Trustee or director | 3 | $0 | $0 |
| TERRY MCGOWAN | CHAIRMAN Trustee or director, Officer | 3 | $0 | $0 |
| TIM PETERSON | TRUSTEE Trustee or director | 3 | $0 | $0 |
| TOM WOLF | SECRETARY Trustee or director, Officer | 3 | $0 | $0 |
2 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAN MARSOLEK | TRUSTEE-FORMER Trustee or director | 3 | $0 |
| MIKE TESTOLIN | TRUSTEE Trustee or director | 3 | $0 |
990 for the year ended May 31, 2024: 16 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DANIEL SPERBERG | TRAINING DIRECTOR Highest-paid employee | 50 | $171,946 | $84,778 |
| ROBERT CAYER | INSTRUCTOR Highest-paid employee | 50 | $115,637 | $78,597 |
| FRANK MEATING | INSTRUCTOR Highest-paid employee | 50 | $115,637 | $78,597 |
| DANIAL WHEATON | INSTRUCTOR Highest-paid employee | 50 | $113,237 | $78,597 |
| CHRISTOPHER RACHEL | INSTRUCTOR Highest-paid employee | 50 | $113,237 | $78,597 |
| CRAIG DRETZKA | TRUSTEE Trustee or director | 3 | $0 | $0 |
| DEREK ALLEN | TRUSTEE Trustee or director | 3 | $0 | $0 |
| MARK GAUF | TRUSTEE - FORMER Trustee or director | 3 | $0 | $0 |
| MATT MARCELLIS | TRUSTEE Trustee or director | 3 | $0 | $0 |
| SHANE GRIESBACH | TRUSTEE Trustee or director | 3 | $0 | $0 |
| SHAUN MCHUGH | TRUSTEE Trustee or director | 3 | $0 | $0 |
| STEVE BUFFALO | TRUSTEE Trustee or director | 3 | $0 | $0 |
| TERRY MCGOWAN | CHAIRMAN Trustee or director, Officer | 3 | $0 | $0 |
| TIM PETERSON | TRUSTEE Trustee or director | 3 | $0 | $0 |
| TOM WOLF | SECRETARY Trustee or director, Officer | 3 | $0 | $0 |
| DAN MARSOLEK | TRUSTEE Trustee or director | 3 | $0 | $0 |
990 for the year ended May 31, 2023: 15 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DANIEL SPERBERG | TRAINING DIRECTOR Highest-paid employee | 50 | $167,971 | $80,822 |
| ROBERT CAYER | INSTRUCTOR Highest-paid employee | 50 | $114,174 | $76,315 |
| FRANK MEATING | INSTRUCTOR Highest-paid employee | 50 | $114,174 | $76,315 |
| DANIAL WHEATON | INSTRUCTOR Highest-paid employee | 50 | $111,774 | $76,315 |
| CHRISTOPHER RACHEL | INSTRUCTOR Highest-paid employee | 50 | $111,774 | $76,315 |
| CRAIG DRETZKA | TRUSTEE Trustee or director | 3 | $0 | $0 |
| DEREK ALLEN | TRUSTEE Trustee or director | 3 | $0 | $0 |
| MARK GAUF | TRUSTEE Trustee or director | 3 | $0 | $0 |
| MATT MARCELLIS | TRUSTEE Trustee or director | 3 | $0 | $0 |
| SHANE GRIESBACH | TRUSTEE Trustee or director | 3 | $0 | $0 |
| SHAUN MCHUGH | TRUSTEE Trustee or director | 3 | $0 | $0 |
| STEVE BUFFALO | TRUSTEE Trustee or director | 3 | $0 | $0 |
| TERRY MCGOWAN | CHAIRMAN Trustee or director, Officer | 3 | $0 | $0 |
| TIM PETERSON | TRUSTEE Trustee or director | 3 | $0 | $0 |
| TOM WOLF | SECRETARY Trustee or director, Officer | 3 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- N27 W23233 ROUNDY ROAD, PEWAUKEE, WI 53072-4142
- Principal officer (990 for 2024)
- Terry McGowan, N27 W23233 ROUNDY DR PO BOX 160, PEWAUKEE, WI 53072
- Signed the 990
- Terry McGowan, Chairman
- Phone
- (262) 549-9190
- Website
- www.woetrainingcenter.org
- Return prepared by
- Calibre CPA Group PLLC
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.
Program accomplishments
- 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.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in May, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | May 31, 2026 | October 15, 2026 | Not on file |
| 2024 | May 31, 2025 | October 15, 2025 | 990 on file |
| 2023 | May 31, 2024 | October 15, 2024 | 990 on file |
IRS record
- EIN
- 39-1102559
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1972
- Accounting year ends
- May
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Employment (J220)
- Assets (IRS master file)
- $44,435,254
- Income (IRS master file)
- $14,770,907
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | May 2025 | $14,770,907 | $14,798,699 | $44,435,254 | XML |
| 990 | May 2024 | $13,889,963 | $13,081,700 | $45,377,384 | XML |
| 990 | May 2023 | $13,448,047 | $11,764,989 | $39,457,859 | XML |
| 990 | May 2022 | $11,410,505 | $9,796,143 | $22,671,605 | IRS |
| 990 | May 2021 | – | – | – | IRS |
| 990 | May 2020 | – | – | – | IRS |
| 990 | May 2019 | – | – | – | IRS |
| 990 | May 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 39-1102559).
Questions about WISCONSIN OPERATING ENGINEERS SKILL IMPROVEMENT AND APPRENTICESHIP FUN
- What is the EIN of WISCONSIN OPERATING ENGINEERS SKILL IMPROVEMENT AND APPRENTICESHIP FUN?
- The employer identification number (EIN) of WISCONSIN OPERATING ENGINEERS SKILL IMPROVEMENT AND APPRENTICESHIP FUN is 39-1102559.
- Is WISCONSIN OPERATING ENGINEERS SKILL IMPROVEMENT AND APPRENTICESHIP FUN tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1972.
- Are donations to WISCONSIN OPERATING ENGINEERS SKILL IMPROVEMENT AND APPRENTICESHIP FUN tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WISCONSIN OPERATING ENGINEERS SKILL IMPROVEMENT AND APPRENTICESHIP FUN file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of WISCONSIN OPERATING ENGINEERS SKILL IMPROVEMENT AND APPRENTICESHIP FUN due?
- The return for tax year 2025 (the year ending May 31, 2026) is due October 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did WISCONSIN OPERATING ENGINEERS SKILL IMPROVEMENT AND APPRENTICESHIP FUN last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended May 2025.
- Who is the principal officer of WISCONSIN OPERATING ENGINEERS SKILL IMPROVEMENT AND APPRENTICESHIP FUN?
- The 990 for the year ended May 31, 2025 names Terry McGowan.
- Who are the officers and directors of WISCONSIN OPERATING ENGINEERS SKILL IMPROVEMENT AND APPRENTICESHIP FUN?
- The 990 for the year ended May 31, 2025 lists 17 people; 5 received compensation from the organization, the highest $177,574 (DANIEL SPERBERG, TRAINING DIRECTOR).
- How much revenue does WISCONSIN OPERATING ENGINEERS SKILL IMPROVEMENT AND APPRENTICESHIP FUN have?
- On its 990 for the year ended May 31, 2025 it reported revenue of $14,770,907, expenses of $14,798,699 and total assets of $44,435,254 at year end.
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