philanthropy.org | 990 Resource | FAQ Verify yourself
Sign in

Labor Management Cooperation Tr FY2022 filing

Not tax-deductible

Pewaukee, WI501(c)(5)Employment EIN 36-4656562Revenue $65K in FY2022Latest return filed Feb 21, 2026

On file with the IRSPo Box 160, 53072-0160 · Pewaukee, WITax-exempt since Jun 2010

Claim this org

(tell your story, add context, and more) Claim it free, then get the verified mark for $100 a year.

How does your 990 look to donors? Take the 10-Question Audit

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.

501(c)(5) labor or agricultural organization; gifts are not tax-deductible as charitable contributions.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(5)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $15K a year · 22% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Cash reserves
88 mo
of spending, in cash
Plus $739K in investments, Pt X · Ln 11–13
Looks good: 88.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$3K
0.3% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$65K
-2% vs prior year
Spent
$43K
Net assets
$1.1M
By yearFY2021–FY2025
Revenue
$65K
FY2022▼ -2%
Tap a bar for its year
Revenue by fiscal year
FY2021$66K
FY2022$65K
FY2023$72K
FY2024$69K
FY2025$78K
Expenses
$43K
FY2022▼ -32%
Tap a bar for its year
Expenses by fiscal year
FY2021$63K
FY2022$43K
FY2023$44K
FY2024$39K
FY2025$85K
Net assets
$1.1M
FY2022▼ -2%
Tap a bar for its year
Net assets by fiscal year
FY2021$1.1M
FY2022$1.1M
FY2023$1.1M
FY2024$1.2M
FY2025$1.2M

From the FY2022 Form 990 (year ending May 2022) · see the original

990 PDF Claim
You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jun 2010.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Who runs it and what they're paid

4 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See Labor Management Cooperation Tr executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Helps workers and employers solve problems, improve jobs, grow construction, and boost communication.

Questions for Labor Management Cooperation Tr

Tap to ask. Labor Management Cooperation Tr sees how many people are interested.

Your first name shows with your question. Labor Management Cooperation Tr answers here, for everyone.

2 programs · in their own filed words · FY2021
01

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.

Pt IX · col B
02

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.

Pt IX · col B

By the numbers

The FY2022 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$65K
Ln 12
Fees for servicesLn 2g$54K
Investment incomeLn 3$11K
Money outPt IX
$43K
Ln 25
Owns and owesPt X
$1.1M
net assets · Ln 32
Cash and savingsLn 1–2$315K
Total assetsLn 16$1.1M
LiabilitiesLn 26$3K
PeoplePt VI, VII
4
listed · VII A
PaidVII A0
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$54K
Investment incomeLn 3$11K
Gains on assetsLn 7$0
Total revenueLn 12$65K
Assets in detailPt X, end of year
CashLn 1$315K
Cash and savings togetherLn 1–2$315K
InvestmentsLn 11–13$739K
Total assetsLn 16$1.1M
LiabilitiesLn 26$3K
Net assetsLn 32$1.1M
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
Fiscal year endsHeaderMay
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$182K$315K
InvestmentsLn 11–13$892K$739K
Total assetsLn 16$1.1M$1.1M
LiabilitiesLn 26$6K$3K
Net assetsLn 32$1.1M$1.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Benefits paid to or for membersLn 4$21K
Management feesLn 11a$12K
Legal feesLn 11b$176
Accounting feesLn 11c$6K
Office expensesLn 13$936
InsuranceLn 23$3K
Total functional expensesLn 25$43K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Feb 21, 2026 $78K$85K−$7K$1.2M 990 PDF
FY2024Filed with the IRS Mar 11, 2025 $69K$39K$30K$1.2M 990 PDF
FY2023Filed with the IRS Mar 18, 2024 $72K$44K$27K$1.1M 990 PDF
FY2022 ViewingFiled with the IRS Mar 30, 2023 $65K$43K$22K$1.1M 990 PDF
FY2021Filed with the IRS Apr 2, 2022 $66K$63K$4K$1.1M 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary $64,865 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $52,050$53,551
I-10 Investment incomePrior year $14,331$11,314
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $66,381$64,865
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $32,912$20,553
I-15 Salaries and benefitsPrior year $0$0
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $29,831$22,200
I-18 Total expensesPrior year $62,743$42,753
I-19 Revenue less expensesPrior year $3,638$22,112
Part VI · Governance 4 of 4 board members independent, 4 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $64,865 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $53,551$53,551
VIII-3 Investment incomeExcluded from tax $11,314$11,314
VIII-7 Net gain or loss on sales of assets$0
VIII-12 Total revenueRelated to mission $53,551 · Unrelated business $0 · Excluded from tax $11,314$64,865
Part IX · Statement of functional expenses $42,753 across 6 lines filed
IX-4 Benefits paid to or for members$20,553
IX-11a Management fees$12,000
IX-11b Legal fees$176
IX-11c Accounting fees$6,000
IX-13 Office expenses$936
IX-23 Insurance$3,088
IX-25 Total functional expenses$42,753
Part X · Balance sheet $1,061,151 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $182,459$315,103
X-4 Accounts receivableStart of year $6,143$6,121
X-9 Prepaid expenses and deferred chargesStart of year $513$861
X-11 Publicly traded securitiesStart of year $892,246$739,066
X-16 Total assetsStart of year $1,081,361$1,061,151
X-17 Accounts payable and accrued expensesStart of year $6,044$3,121
X-26 Total liabilitiesStart of year $6,044$3,121
X-27 Net assets without donor restrictionsStart of year $1,075,317$1,058,030
X-32 Total net assets or fund balancesStart of year $1,075,317$1,058,030
X-33 Total liabilities and net assetsStart of year $1,081,361$1,061,151
Part XI · Reconciliation of net assets $1,058,030 net assets at year end
XI-1 Total revenue$64,865
XI-2 Total expenses$42,753
XI-3 Revenue less expenses$22,112
XI-4 Net assets at start of year$1,075,317
XI-5 Net unrealized gains (losses) on investments−$39,399
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,058,030

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.