2026-02-21T13:50:57-06:00 2025-05-31 470900880 Calibre CPA Group PLLC 230 W MONROE ST STE 310 Chicago IL 60606 990 2024-06-01 391102559 WISCONSIN OPERATING ENGINEERS SKILL IMPROVEMENT AND APPRENTICESHIP FUND WISC 2625499190 N27 W23233 ROUNDY DR PO BOX 160 PEWAUKEE WI 53072 Terry McGowan Chairman 2625499190 2026-02-19 1 1 Andrew Hein P00499757 3126550037 2024 2025-03-06 01:10:19Z Terry McGowan N27 W23233 ROUNDY DR PO BOX 160 PEWAUKEE WI 53072 14770907 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 10 100 0 0 0 0 0 13626985 14580840 158888 147807 104090 42260 13889963 14770907 0 0 0 0 7345233 8086464 0 0 0 5736467 6712235 13081700 14798699 808263 -27792 45377384 44435254 20785923 19871585 24591461 24563669 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 9118137 14623100 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. 9118137 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 29 0 1 100 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-FORMER 3.00 X 0 0 0 AL FOGEL TRUSTEE 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-FORMER 3.00 X 0 0 0 MIKE TESTOLIN TRUSTEE 3.00 X 0 0 0 DANIEL SPERBERG TRAINING DIRECTOR 50.00 X 177574 0 88451 ROBERT CAYER INSTRUCTOR 3.00 X 122491 0 81756 FRANK MEATING INSTRUCTOR 50.00 X 122491 0 81756 JOSEPH KREMPP INSTRUCTOR 50.00 X 122491 0 81756 MATTHEW WEHRMANN INSTRUCTOR 50.00 X 122491 0 81756 667538 0 415475 17 0 1 0 MOOSE INN PO BOX 664 N6846 ST RD 21 WAUTOMA WI 54982 CATERING SERVICES 277750 1 EMPLOYER CONTRIBUTIONS 900099 13924828 13924828 TRAINING REIMBURSEMENT 900099 656012 656012 14580840 147807 147807 MISC REFUNDS AND REIMB 900099 42260 42260 42260 14770907 14623100 0 147807 4627468 3979927 647541 2023640 1760715 262925 1044125 908465 135660 391231 338781 52450 6000 6000 16778 16778 29872 29872 225840 225840 451542 94985 356557 269258 269258 104129 91431 12698 807027 807027 2108236 2108236 311232 311232 REPAIRS & MAINTENANCE 1130764 694178 436586 TRAINING ALLOWANCES 622752 622752 FUEL & LUBRICANTS 413930 413930 TEACHING AIDS & SUPPLIE 132838 132838 82037 80135 1902 14798699 9118137 5680562 0 211698 262767 3510950 3737627 2051653 2097788 6286 7010 54034391 15704329 39596797 38330062 45377384 44435254 808202 726592 19913340 19089348 64381 55645 20785923 19871585 X 24591461 24563669 24591461 24563669 45377384 44435254 -27792 0 X X 0 1 X 1 0 X 306680 306680 37148203 5603680 31544523 16579508 10100649 6478859 38330062 PAYROLL WITHHOLDINGS 5830 INTEREST PAYABLE 49815 55645 X 14770907 0 14770907 0 14770907 14798699 0 14798699 0 14798699 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, 2025 and 2024, 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, 2025, the Plan is no longer subject to income tax examinations for fiscal years prior to 2022. 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 175170 0 1624 0 780 0 60635 0 27816 0 266025 0 0 0 ROBERT CAYER INSTRUCTOR 122491 0 0 0 0 0 56227 0 25529 0 204247 0 0 0 FRANK MEATING INSTRUCTOR 122491 0 0 0 0 0 56227 0 25529 0 204247 0 0 0 JOSEPH KREMPP INSTRUCTOR 122491 0 0 0 0 0 56227 0 25529 0 204247 0 0 0 MATTHEW WEHRMANN INSTRUCTOR 122491 0 0 0 0 0 56227 0 25529 0 204247 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