INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 98: Form 990, tax year 2022
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- Organization
- INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 98 (EIN 04-2123707)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-07-26
- IRS object ID
- 202322079349301507
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-07-26T15:04:46-05:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 131577780 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SCHULTHEIS & PANETTIERI LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 450 WIRELESS BLVD | AddressLine1Txt |
| City | HAUPPAUGE | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11788 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042123707 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INTERNATIONAL UNION OF OPERATING | BusinessNameLine1Txt |
| Business Name Line2 | ENGINEERS LOCAL 98 HEALTH & WELFARE FUND | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | INTE | BusinessNameControlTxt |
| Phone | 4139983230 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1290 | AddressLine1Txt |
| City | SOUTHWICK | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 010771290 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KARA RICHOTTE | PersonNm |
| Person Title | FUND ADMINISTRATOR | PersonTitleTxt |
| Phone | 4139983230 | PhoneNum |
| Signature | 2023-07-26 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | KARA | PersonFirstNm |
| Person Last | RICHOTTE | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CAROL WESTFALL | PreparerPersonNm |
| PTIN | P00539069 | PTIN |
| Phone | 6312734778 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | KARA RICHOTTE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1290 | AddressLine1Txt |
| City | SOUTHWICK | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 010771290 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $16,334,126 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.IUOELOCAL98.ORG | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 1959 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE HEALTH CARE AND DEATH BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 3 | VotingMembersIndependentCnt |
| Total Employee | 5 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $14,450,347 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $15,866,417 | CYProgramServiceRevenueAmt |
| PY Investment Income | $409,057 | PYInvestmentIncomeAmt |
| CY Investment Income | $467,709 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $14,859,404 | PYTotalRevenueAmt |
| CY Total Revenue | $16,334,126 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $13,768,294 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $14,345,049 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $561,524 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $611,455 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $63,717 | PYOtherExpensesAmt |
| CY Other Expenses | -$133,907 | CYOtherExpensesAmt |
| PY Total Expenses | $14,393,535 | PYTotalExpensesAmt |
| CY Total Expenses | $14,822,597 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $465,869 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,511,529 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $17,444,456 | TotalAssetsBOYAmt |
| Total Assets EOY | $17,700,661 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $346,971 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $334,362 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $17,097,485 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $17,366,299 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROVIDE HEALTH CARE AND DEATH BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | TO PROVIDE HEALTH CARE AND DEATH BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS. | Desc |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 7 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 5 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 3 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KARA RICHOTTE ADMINISTRATOR | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4139983230 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1290 | AddressLine1Txt |
| City | SOUTHWICK | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 010771290 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|
| WILLIAM D FAY | |||||||
| UNION TRUSTEE/CHAIRMAN | 1.00 | 39.00 | Yes (X) | $0 | $106,337 | $79,794 | |
| DAVID KAZIMIERCZAK | |||||||
| UNION TRUSTEE | 1.00 | 39.00 | Yes (X) | $0 | $101,211 | $76,428 | |
| DARRIN AUGER | |||||||
| UNION TRUSTEE - EFF 12/2022 | 1.00 | 39.00 | Yes (X) | $0 | $101,313 | $33,580 | |
| KEITH HANCOCK | |||||||
| UNION TRUSTEE - THRU 12/2022 | 1.00 | 39.00 | Yes (X) | $0 | $101,200 | $76,428 | |
| CHRISTOPHER GAGLIARDUCCI | |||||||
| EMPLOYER TRUSTEE/SECRETARY | 1.00 | 3.00 | Yes (X) | $0 | $0 | $0 | |
| JENNA RAHKONEN | |||||||
| EMPLOYER TRUSTEE | 1.00 | 3.00 | Yes (X) | $0 | $0 | $0 | |
| MICHELLE THORNE | |||||||
| EMPLOYER TRUSTEE - THRU 5/2022 | 1.00 | 3.00 | Yes (X) | $0 | $0 | $0 | |
| KARA RICHOTTE | |||||||
| FUND ADMINISTRATOR | 13.00 | 27.00 | $108,282 | $0 | $77,163 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $108,282 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $410,061 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $343,393 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SCHULTHEIS & PANETTIERI LLP | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 450 WIRELESS BOULEVARD | AddressLine1Txt |
| City | HAUPPAUGE | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 117883740 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | ACCOUNTING/AUDITING | ServicesDesc |
| Compensation | $166,039 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| EMPLOYERS' CONTRIB. | 237310 | $15,742,211 | $15,742,211 |
| PARTCIPANTS' CONTRIB. | 237310 | $124,206 | $124,206 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $15,866,417 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $467,709 | TotalRevenueColumnAmt |
| Exclusion | $467,709 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $16,334,126 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $15,866,417 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $467,709 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,345,049 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $185,445 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $184,265 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $130,225 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $81,489 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,031 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,745 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $163,350 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,500 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $92,873 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,493 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,702 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,024 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $579 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,176 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,606 | TotalAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| REIMB OF COLLECTION EXP | -$238,705 |
| REIMB FROM REL. ORG. | -$404,250 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,822,597 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,697,368 | BOYAmt |
| EOY | $5,881,085 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,300,000 | BOYAmt |
| EOY | $1,356,515 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,250,188 | BOYAmt |
| EOY | $105,479 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $38,510 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $27,164 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,522 | BOYAmt |
| EOY | $11,346 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,183,378 | BOYAmt |
| EOY | $10,346,236 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,444,456 | BOYAmt |
| EOY | $17,700,661 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $291,971 | BOYAmt |
| EOY | $288,362 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $55,000 | BOYAmt |
| EOY | $46,000 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $346,971 | BOYAmt |
| EOY | $334,362 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,097,485 | BOYAmt |
| EOY | $17,366,299 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,097,485 | BOYAmt |
| EOY | $17,366,299 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,444,456 | BOYAmt |
| EOY | $17,700,661 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,511,529 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$1,242,715 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $38,510 | OtherCostOrOtherBasisAmt |
| Depreciation | $27,164 | DepreciationAmt |
| Book Value | $11,346 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $11,346 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CLAIMS PAYABLE AND IBNR | Desc |
| Amt | $46,000 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $46,000 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $15,068,911 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$1,242,715 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$1,242,715 | RevenueNotReportedAmt |
| Revenue Subtotal | $16,311,626 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $22,500 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $22,500 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $16,334,126 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $14,809,097 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $14,809,097 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $22,500 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | -$9,000 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $13,500 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $14,822,597 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART XII, LINE 4B - OTHER ADJUSTMENTS: | FormAndLineReferenceDesc |
| Explanation | CHANGE IN CLAIMS PAYABLE AND IBNR -9,000. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| WILLIAM D FAY | ||||||||||||||
| UNION TRUSTEE/CHAIRMAN | $0 | $102,937 | $0 | $0 | $0 | $3,400 | $0 | $52,360 | $0 | $27,434 | $0 | $186,131 | $0 | $0 |
| DAVID KAZIMIERCZAK | ||||||||||||||
| UNION TRUSTEE | $0 | $97,811 | $0 | $0 | $0 | $3,400 | $0 | $49,409 | $0 | $27,019 | $0 | $177,639 | $0 | $0 |
| KEITH HANCOCK | ||||||||||||||
| UNION TRUSTEE - THRU 12/2022 | $0 | $97,800 | $0 | $0 | $0 | $3,400 | $0 | $49,409 | $0 | $27,019 | $0 | $177,628 | $0 | $0 |
| KARA RICHOTTE | ||||||||||||||
| FUND ADMINISTRATOR | $107,741 | $0 | $541 | $0 | $0 | $0 | $50,017 | $0 | $27,146 | $0 | $185,445 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | FORM 990, SCHEDULE J SUPPLEMENTAL EXPLANATION: | FormAndLineReferenceDesc |
| Explanation | KARA RICHOTTE RECEIVES COMPENSATION AND BENEFITS IN HER CAPACITY AS FUND ADMINISTRATOR OF THE RELATED PENSION, ANNUITY, COOPERATIVE TRUST, TRAINING AND WELFARE FUNDS. COMPENSATION AND BENEFITS ARE PAID BY THE WELFARE FUND WITH REIMBURSEMENTS MADE ACCORDINGLY. THE WELFARE FUND'S PORTION OF THESE EXPENSES IS 32% OF THE GROSS AMOUNTS DETAILED ON SCHEDULE J, PART II. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 7A | THE PLAN IS JOINTLY ADMINISTERED BY TRUSTEES WHO ARE APPOINTED BY THE BUSINESS MANAGER OF THE UNION AND BY EMPLOYER ASSOCIATIONS. WHENEVER ANY VACANCIES OCCUR AMONG THE EMPLOYER TRUSTEES, SUCCESSOR TRUSTEES ARE APPOINTED BY THE EMPLOYER ASSOCIATIONS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 WAS PREPARED IN COORDINATION WITH THE FUND ADMINISTRATOR WHO WORKS FULL TIME FOR THE ORGANIZATION. ONCE COMPLETE, THE FORM WAS PROVIDED TO AND REVIEWED BY THE BOARD OF TRUSTEES PRIOR TO SUBMISSION. |
| FORM 990, PART VI, SECTION B, LINE 12C | PERIODIC REVIEWS OF THE CONFLICT OF INTEREST POLICY ARE BEING PERFORMED. ANNUAL AFFIRMATIONS ARE OBTAINED. |
| FORM 990, PART VI, SECTION C, LINE 19 | DOCUMENTS ARE AVAILABLE TO THE PUBLIC TO THE EXTENT REQUIRED BY LAW. PARTICIPANTS MAY VIEW DOCUMENTS AT THE FUND OFFICE UPON REQUEST. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (6 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| IUOE LOCAL 98 ANNUITY FUND | ||||||||||
| PO BOX 1290 | SOUTHWICK | MA | 010771290 | 043030313 | PROVIDE RET BENEFITS TO PARTICIPANTS | MA | 501(A) | N/A | N/A | 0 |
| IUOE LOCAL 98 PENSION FUND | ||||||||||
| PO BOX 1290 | SOUTHWICK | MA | 010771290 | 046127765 | PROVIDE RET BENEFITS TO PARTICIPANTS | MA | 501(A) | N/A | N/A | 0 |
| IUOE LOCAL 98 EMPLOYERS COOP TR | ||||||||||
| PO BOX 1290 | SOUTHWICK | MA | 010771290 | 043432489 | TO IMPROVE LABOR MGMT REL, SECURE EMPLOYMENT | MA | 501(C)(5) | N/A | N/A | 0 |
| LOCAL 98 ENG JT TR RETRAINING AP & TR FD | ||||||||||
| PO BOX 1290 | SOUTHWICK | MA | 010771290 | 042509496 | PROVIDE TRAINING, SKILL IMPROVEMENT AND SAFETY EDUCATION | MA | 501(C)(3) | LINE_2_SCHOOL_DESCRI | N/A | 0 |
| IUOE LOCAL 98 | ||||||||||
| PO BOX 1290 | SOUTHWICK | MA | 010771290 | 041673765 | LABOR UNION | MA | 501(C)5 | N/A | N/A | 0 |
| TOWN OF SPRINGFIELD | ||||||||||
| 96 MAIN STREET | SPRINGFIELD | VT | 05156 | 036002884 | MUNICIPAL GOVERNMENT | VT | N/A | N/A | 0 | |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SEE SCHEDULE R SUPPLEMENTAL INFORMATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (1) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, SCHEDULE R ATTACHMENT - RELATED ORGANIZATIONS | PART IV, IDENTIFICATION OF RELATED ORGANIZATIONS TAXABLE AS A CORPORATION OR TRUST NAME A. MARTINS & SONS CONST A.J. VIRGILIO CONTR., I ALBANESE D & S, INC. ALGAR CONSTRUCTION CORP AMERICAN ENVIRONMENTAL, ASTRO CRANE SERVICE ATLANTIC BRIDGE & ENGIN ATLANTIC COAST DISMANTL AZTEC ENERGY INC B & F PAVING & CONSTRUC BADGER DAYLIGHTING CORP BALTAZAR CONTRACTORS, I BAREFOOT SPAS LLC BARNHART NORTHEAST BAY CRANE NORTHEAST, LL BAY CRANE SERVICE OF CT BAYSTATE BLASTING, INC. BENSON RUZZO, LLC BERKSHIRE CONCRETE CORP BERKSHIRE CRANE & LOGIS BLUROC, LLC BOND CIVIL & UTILITY CO BORGES CONSTRUCTION CO. BORGGAARD CONSTRUCTION BRANDENBURG INDUSTRIAL BRANDSAFWAY SERVICES, L BRIGHTVIEW LANDSCAPE DE BUCKEYE PIPE LINE SERVI BURT CRANE & RIGGING C & A CONSTRUCTION CO., C & G SURFACING SPECIAL C.H. NICKERSON & CO., I CAPASSO ENTERPRISES INC CARACAS CONSTRUCTION CO CENTRAL LANDSCAPE CONST CENTRAL MASS CRANE SERV CHARTER OAK UTILITY CON CHELMSFORD CRANE SERVIC CIP CONCRETE, INC CN WOOD CO, INC CONSTRUCTION DRILLING, CONSTRUCTION SERVICE COSTELLO DISMANTLING CO CSL, INC D. CONDRON CONSTRUCTION DANIEL O'CONNELL'S SONS DAVID G. ROACH & SON, I DAVID J TIERNEY JR., IN DEFELICE, INC. DELTA SAND AND GRAVEL, DELUCCA FENCE CO. INC. DEMAG RIGGERS & CRANE S DETOUR CONSTRUCTION, LL ENERGY DRILLING SERVICE ENERGY MAT ALLIANCE, LL ENERGY SITE SERVICES, L ET&L CORP. EUROVIA ATLANTIC COAST FAY & WRIGHT EXCAVATING FILLION'S LANDSCAPING, FLACH CRANE & RIGGING C G. GREENE CONSTRUCTION GAGLIARDUCCI CONSTRUCTION GARRITY ASPHALT RECLAMA GEG CONSTRUCTION GOMES CONSTRUCTION CO. GUARDRAIL SOLUTIONS, LL HALUCH WATER CONTRACTIN HELM CONSTRUCTION, LLC HENRY GURTZWEILER, INC HIGHLINE RIGGERS, LLC HM NUNES & SONS INC HUB FOUNDATION CO., INC INFRASOURCE, LLC J.D. RIVET & CO., INC. JACK GONCALVES & SONS I JF WHITE CONTRACTING CO JH MAXYMILLIAN, INC. JL MARSHALL & SONS, INC JOHN S. LANE & SONS, IN JR VINAGRO MANUFACTURIN K. DAPONTE EQUIPMENT CO KARLS EXCAVATING INC. KENNEBEC CRANE CORP. LAPINSKI ELECTRIC, INC. LIDDELL BROTHERS INC LMC INDUSTRIAL CONTRACT LOCKE CRANE SERVICES, L LUDLOW CONSTRUCTION CO. MANAFORT TRANSIT, LLC MARGUERITE CONCRETE INC MASS-WEST CONSTRUCTION MAZZOTTA EQUIPMENT SERV MCVAC ENVIRONMENTAL MID AMERICA ENERGY SERV MIG CORPORATION MMC SPECIALTY ROOFING, MONTANA OPERATING ENGIN MOOSEHEAD HARVESTING, I MORAIS CONCRETE SERVICE MTJ LANDSCAPES NATIONAL SHORING, LLC NC INCORPORATED AMN NEWPORT CONSTRUCTION CO NORTH & SOUTH CONSTRUCT NORTH AMERICAN CRANE & NORTHEAST CONTRACTORS, NORTHERN GENERAL CONTR. NORTHERN LAND CLEARING ONDRICK PORTABLE CRUSHI OPERATING ENGINEERS H&W P GIOIOSO & SONS, INC. PACELLA ENTERPRISES PALMER PAVING CORP. PETRICCA CONSTRUCTION C QP EQUIPMENT, LLC RALPH CAMPUTARO & SON E RAMPART HYDRO SERVICE RIFENBURG CONTRACTING C RIGGS DISTLER & COMPANY ROADSAFE TRAFFIC SYSTEM S&R CORPORATION S.P. RICE EXCAVATING SECA UNDERGROUND CORPOR SESSLER BRIDGE, LLC SPS NEW ENGLAND, INC SUNBELT RENTALS, INC - SUPREME INDUSTRIES, INC T&M EQUIPMENT CORP. TENNESSEE VALLEY OPERAT TITAN ROOFING, INC. TREW STONE, LLC TYLER EQUIPMENT CORP. UNITED CIVIL, INC UNITED RENTALS VARANDAS & SONS CONSTRU WARNER BROTHERS, LLC WM J KELLER CONST CORP YANKEE DRILLING CO., INC |
| FORM 990, SCHEDULE R, PART II AND IV | CERTAIN TRUSTEES LISTED ON FORM 990, PART VII, SECTION A, SERVE AS VOLUNTEERS AND DO NOT RECEIVE COMPENSATION FROM THIS ORGANIZATION OR ANY RELATED ORGANIZATION IN THEIR CAPACITY AS TRUSTEES OF THIS ORGANIZATION. THE FILING ORGANIZATION IS NOT REQUIRED TO LIST THE COMPENSATION FOR THESE TRUSTEES BECAUSE THE RELATED ORGANIZATION (I) WAS "FOR PROFIT", (II) WAS NOT OWNED OR CONTROLLED DIRECTLY OR INDIRECTLY BY THE FILING ORGANIZATION OR ONE OR MORE RELATED TAX EXEMPT ORGANIZATIONS, AND (III) DID NOT PROVIDE MANAGEMENT SERVICES FOR A FEE TO THE FILING ORGANIZATIONS. CERTAIN TRUSTEES LISTED ON FORM 990, PART VII, SECTION A, DO NOT RECEIVE COMPENSATION FROM THIS ORGANIZATION, BUT DO RECEIVE COMPENSATION FROM IUOE LOCAL 98 (THE UNION") IN THEIR CAPACITY AS EMPLOYEES/OFFICERS OF THE UNION. THE INFORMATION DISCLOSED ON THE ATTACHED SCHEDULES OF RELATED PARTIES IS THAT WHICH WAS AVAILABLE TO THE ORGANIZATION AT THE TIME OF THIS FILING. |