2026-02-21T13:45:23-06:00 2025-05-31 470900880 CALIBRE CPA GROUP PLLC 230 W Monroe Street Suite 310 CHICAGO IL 60606 990 2024-06-01 364656562 LABOR MANAGEMENT COOPERATION TRUST OF THE OPERATING ENGINEERS LOCAL 139 LABO 2625499190 N27 W23233 ROUNDY DR PO BOX 160 PEWAUKEE WI 53072 Steve Buffalo TRUSTEE 2625499190 2026-02-19 1 1 ANDREW HEIN P00499757 3126550037 2024 2025-03-06 01:10:19Z STEVE BUFFALO N27 W23233 ROUNDY DR PO BOX 160 PEWAUKEE WI 53072 77876 0 X N/A X 2009 WI 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. 4 4 0 0 0 0 0 0 59957 62212 9077 15664 0 0 69034 77876 0 0 15353 49735 0 0 0 0 0 23972 35171 39325 84906 29709 -7030 1192423 1237635 5674 5614 1186749 1232021 X 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. 0 0 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. 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. 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 X 4 4 0 0 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 X BENESYS 2625499190 N27 W23233 ROUNDY DR PO BOX 160 PEWAUKEE WI 53072 X DAN SPERBERG TRUSTEE 2.00 X 0 0 0 STEVE BUFFALO TRUSTEE 2.00 X 0 0 0 MIKE TESTOLIN TRUSTEE 2.00 X 0 0 0 RUTH HACKNEY TRUSTEE 2.00 X 0 0 0 0 0 0 0 0 0 0 0 EMPLOYER CONTRIBUTIONS 900099 62212 62212 62212 15664 15664 77876 62212 0 15664 49735 12000 2478 7000 1044 9293 3356 84906 229473 353151 6466 6409 515 1510 92925 9292 0 83633 955969 792932 1192423 1237635 5674 5614 5674 5614 X 1186749 1232021 1186749 1232021 1192423 1237635 -7030 52302 0 X X 0 1 X 1 0 92925 9292 83633 83633 X 130178 52302 52302 77876 0 77876 0 0 0 0 0 Part X, Line 2: The Internal Revenue Service has advised that the Trust qualifies under Section 501(c)(5) of the Internal Revenue Code and is, therefore, exempt from income tax on activities related to its tax exempt purpose. Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the trust and recognize a tax liability (or asset) if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by the 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 Trust's Forms 990, Return of Organization Exempt from Income Tax, for the fiscal years ending 2022, 2023 and 2024 are subject to examination by the IRS, generally for three years after they were filed. Form 990, Part VI, Section A, line 7a Line 7a explanation - THE BOARD OF TRUSTEES CONSISTS OF FOUR INDIVIDUAL TRUSTEES, TWO OF WHOM ARE SELECTED BY THE INTERNATIONAL UNION OF OPERATING ENGINEERS, LOCAL 139 AND TWO OF WHOM ARE SELECTED BY THE ASSOCIATED GENERAL CONTRACTORS OF WISCONSIN AND THE WISCONSIN UNDERGROUND CONTRACTORS ASSOCIATION. Form 990, Part VI, Section B, line 11b THE BOARD OF TRUSTEES HAVE AUTHORIZED DESIGNATED TRUSTEES (THE CHAIRMAN AND/OR SECRETARY) TO REVIEW THE FORM 990 PRIOR TO FILING. A COPY OF THE FILED RETURN IS MADE AVAILABLE TO ALL TRUSTEES TO REVIEW SUBSEQUENT TO FILING. Form 990, Part VI, Section C, line 19 MEMBERS ARE PROVIDED WITH THE AUDITOR'S REPORT AND OTHER FINANCIAL INFORMATION UPON REQUEST. Form 990, Part XII, Line 2c: NO CHANGES IN OVERSIGHT PROCESS WISCONSIN OPERATING ENGINEERS SKILL IMPROV AND APPRENT FUND N27W23233 ROUNDY DR PO BOX 160 PEWAUKEE WI 53072 391102559 TRAINING FUND WI 501(c)(3) 0 OPERATING ENGINEERS LOCAL 139 HEALTH BENEFIT FUND N27W23233 ROUNDY DR PO BOX 160 PEWAUKEE WI 53072 237166771 WELFARE FUND WI 501(c)(9) 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 0 0 0 0