INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 98: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 98 (EIN 04-2123707)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2025-06-25
IRS object ID: 202531769349301213
Schema version: 2024v5.2
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
Form 990
Schedule D
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-06-25T11:01:52-05:00	ReturnTs
Tax Period End	2024-12-31	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	2024-01-01	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	2025-06-25	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

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

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	KARA A 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	$16,913,598	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	$16,285,580	PYProgramServiceRevenueAmt
CY Program Service Revenue	$16,371,873	CYProgramServiceRevenueAmt
PY Investment Income	$383,061	PYInvestmentIncomeAmt
CY Investment Income	$541,725	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$16,668,641	PYTotalRevenueAmt
CY Total Revenue	$16,913,598	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$14,272,965	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$14,615,415	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$645,775	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$682,318	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	-$6,283	PYOtherExpensesAmt
CY Other Expenses	-$11,847	CYOtherExpensesAmt
PY Total Expenses	$14,912,457	PYTotalExpensesAmt
CY Total Expenses	$15,285,886	CYTotalExpensesAmt
PY Revenues Less Expenses	$1,756,184	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$1,627,712	CYRevenuesLessExpensesAmt
Total Assets BOY	$20,103,623	TotalAssetsBOYAmt
Total Assets EOY	$21,914,140	TotalAssetsEOYAmt
Total Liabilities BOY	$434,167	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$324,647	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$19,669,456	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$21,589,493	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	8	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 - THRU 9/24	1.00	39.00	Yes (X)	$0	$125,219	$79,443
DAVID KAZIMIERCZAK
UNION TRUSTEE	1.00	39.00	Yes (X)	$0	$105,155	$79,443
DARRIN AUGER
UNION TRUSTEE	1.00	39.00	Yes (X)	$0	$105,521	$79,443
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
JONATHAN PECOY
EMPLOYER TRUSTEE	1.00	3.00	Yes (X)	$0	$0	$0
DANIEL PRATS
UNION TRUSTEE - EFF 9/24	1.00	39.00	Yes (X)	$0	$89,151	$67,449
KARA RICHOTTE
FUND ADMINISTRATOR	13.00	27.00		$124,958	$0	$79,745	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$124,958	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$425,046	TotReportableCompRltdOrgAmt
Total Other Compensation	$385,523	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	$257,673	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	$16,277,269	$16,277,269
PARTCIPANTS' CONTRIB.	237310	$94,604	$94,604

Field	Value	IRS element (for citing)
Total Program Service Revenue	$16,371,873	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$541,725	TotalRevenueColumnAmt
Exclusion	$541,725	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$16,913,598	TotalRevenueColumnAmt
Related Or Exempt Func Income	$16,371,873	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$541,725	ExclusionAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$14,615,415	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$205,244	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$203,755	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$137,700	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$86,596	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$49,023	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$63,316	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$257,673	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$24,800	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$92,000	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$42,865	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$103,521	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$54,768	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$16,630	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$3,418	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$48,496	TotalAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDesc	TotalTotalAmt
REIMB OF COLLECTION EXP	-$122,334
REIMB FROM REL. ORG.	-$597,000

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$15,285,886	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$5,922,980	BOYAmt
EOY	$5,084,735	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,668,501	BOYAmt
EOY	$1,519,094	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$1,253,158	BOYAmt
EOY	$1,271,987	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$64,900	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$32,962	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$14,366	BOYAmt
EOY	$31,938	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$11,244,618	BOYAmt
EOY	$14,006,386	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$20,103,623	BOYAmt
EOY	$21,914,140	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$414,167	BOYAmt
EOY	$301,647	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$20,000	BOYAmt
EOY	$23,000	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$434,167	BOYAmt
EOY	$324,647	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	$19,669,456	BOYAmt
EOY	$21,589,493	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$19,669,456	BOYAmt
EOY	$21,589,493	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$20,103,623	BOYAmt
EOY	$21,914,140	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$1,627,712	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$292,325	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	$64,900	OtherCostOrOtherBasisAmt
Depreciation	$32,962	DepreciationAmt
Book Value	$31,938	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$31,938	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	CLAIMS PAYABLE AND IBNR	Desc
Amt	$23,000	Amt

Field	Value	IRS element (for citing)
Total Liability	$23,000	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$17,181,123	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$292,325	NetUnrealizedGainsInvstAmt
Revenue Not Reported	$292,325	RevenueNotReportedAmt
Revenue Subtotal	$16,888,798	RevenueSubtotalAmt
Investment Expenses Not Incld	$24,800	InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt	$24,800	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$16,913,598	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$15,258,086	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$15,258,086	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$24,800	InvestmentExpensesNotIncld2Amt
Other Expenses Not Included	$3,000	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$27,800	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$15,285,886	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 3,000.	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 (5 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
KARA RICHOTTE
FUND ADMINISTRATOR	$124,417	$0	$541	$0	$0	$0	$50,875	$0	$28,870	$0	$204,703	$0	$0	$0
WILLIAM D FAY
UNION TRUSTEE/CHAIRMAN - THRU 9/24	$0	$120,085	$0	$642	$0	$4,492	$0	$50,406	$0	$29,037	$0	$204,662	$0	$0
DARRIN AUGER
UNION TRUSTEE	$0	$101,163	$0	$578	$0	$3,780	$0	$50,406	$0	$29,037	$0	$184,964	$0	$0
DAVID KAZIMIERCZAK
UNION TRUSTEE	$0	$101,274	$0	$655	$0	$3,226	$0	$50,406	$0	$29,037	$0	$184,598	$0	$0
DANIEL PRATS
UNION TRUSTEE - EFF 9/24	$0	$85,920	$0	$616	$0	$2,615	$0	$42,879	$0	$24,570	$0	$156,600	$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 41% 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, 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.

2024 FORM 990, SCHEDULE R ATTACHMENT - RELATED ORGANIZATIONS

PART IV, IDENTIFICATION OF RELATED ORGANIZATIONS TAXABLE AS A CORPORATION OR TRUST NAME A. MARTINS & SONS CONSTRUCTION A.J. VIRGILIO CONTR., INC. ACCESS LIMITED CONSTRUCTION AIRCO POWER SERVICES INC ALGAR CONSTRUCTION CORP AMERICAN ENVIRONMENTAL, INC ASTRO CRANE SERVICES ATLANTIC COAST DISMANTLING, LLC AZTEC ENERGY INC B & F PAVING & CONSTRUCTION BADGER DAYLIGHTING CORP BALTAZAR CONTRACTORS, INC. BARNHART NORTHEAST BAY CRANE NORTHEAST, LLC BAY CRANE SERVICE OF CT BAYSTATE BLASTING, INC. BERKSHIRE CONCRETE CORP. BLUROC, LLC BOND CIVIL & UTILITY CONSTRUCTION,INC BONDED CONCRETE INC BORGES CONSTRUCTION CO. INC. BORGGAARD CONSTRUCTION CORP. BRANDENBURG INDUSTRIAL SERVICE CO BRIGHTVIEW LANDSCAPE DEVELOPEMNT BROOKS CONSTRUCTION LLC BUCKEYE PIPE LINE SERVICES CO BURT CRANE & RIGGING C & A CONSTRUCTION CO., INC. C & G SURFACING SPECIALISTS C.J. SHAUGHNESSY CRANE SERVICE, INC CAPASSO ENTERPRISES INC. CARACAS CONSTRUCTION CORP CENTRAL LANDSCAPE CONSTRUCTION CENTRAL MASS CRANE SERVICE CHARTER OAK UTILITY CONSTRUCT CIP CONCRETE, INC CN WOOD CO, INC CONSTRUCTION DRILLING, INC. CONSTRUCTION SERVICE CSL, INC D. CONDRON CONSTRUCTION, INC. D.A. COLLINS CO., INC. D.W. WHITE CONSTRUCTION, INC DANIEL O'CONNELL'S SONS, INC. DAVID G. ROACH & SON, INC. DAVID J TIERNEY JR., INC. DEFELICE, INC. DELTA SAND AND GRAVEL, INC. DELUCCA FENCE CO. INC. DEMAG RIGGERS & CRANE SERVICE DETOUR CONSTRUCTION, LLC EDI LANDSCAPE, LLC ENERGY MAT ALLIANCE, LLC ET&L CORP. EUROVIA ATLANTIC COAST LLC F C CONSTRUCTION CORP FAY & WRIGHT EXCAVATING, INC FILLION'S LANDSCAPING, INC. FLACH CRANE & RIGGING CO., INC GAGLIARDUCCI CONST., INC. GARRITY ASPHALT RECLAMATION GEG CONSTRUCTION GEORGE R. CAIRNS & SONS, INC. GOMES CONSTRUCTION CO. INC. GUARDRAIL SOLUTIONS, LLC HALUCH WATER CONTRACTING, INC. HIGHLINE RIGGERS, LLC HM NUNES & SONS INC HUB FOUNDATION CO., INC. INFRASOURCE, LLC J.D. RIVET & CO., INC. J.H. LYNCH & SONS, INC. JACK GONCALVES & SONS INC. JF BRENNAN COMPANY, INC JF WHITE CONTRACTING CO. JH MAXYMILLIAN, INC. JOHN S. LANE & SONS, INC JR VINAGRO MANUFACTURING KARLS EXCAVATING INC. KELLER NORTH AMERICA, INC KENNEBEC CRANE CORP. KINETIC DEMOLITION & ENGINEERING LLC L.M. SESSLER EXCAVATING & WRECKING LANE CONSTRUCTION CORP. LUDLOW CONSTRUCTION CO., INC. M.E. SMITH, INC MANAFORT BROTHERS, INC. MANAFORT TRANSIT, LLC MARGUERITE CONCRETE INC MAROIS BROTHERS, INC. MARR EQUIPMENT CORP. MASS-WEST CONSTRUCTION INC. MAZZOTTA EQUIPMENT SERVICES, INC MCVAC ENVIRONMENTAL MICHELS CONSTRUCTION, INC MICHELS UTILITY SERVICES, INC MIG CORPORATION MMC SPECIALTY ROOFING, INC MONTANA OPERATING ENGINEERS-LOCAL 400 MOOSEHEAD HARVESTING, INC. MOOSEHEAD, LLC MORAIS CONCRETE SERVICE INC. MORROW EQUIPMENT COMPANY, LLC MTJ LANDSCAPES NATIONAL SHORING, LLC NEWPORT CONSTRUCTION CORPORATION NORTHEAST CONTRACTORS, INC. NORTHERN GENERAL CONTR., INC. NORTHERN LAND CLEARING, LLC NORWALK MARINE CONTRACTORS, INC ONDRICK PORTABLE CRUSHING & PAVING OPERATING ENGINEERS H&W TRUST FUND OTIS MINNESOTA SERVICES, LLC P GIOIOSO & SONS, INC. PALMER PAVING - BARRE PETRICCA CONSTRUCTION CO. INC. PHOENIX FOUNDATION COMPANY PLC TRENCHING CO., LLC PRECAST SERVICES, INC QP EQUIPMENT, LLC R.M. PACELLA INC RAILWORKS TRACK SERVICES, LLC RIFENBURG CONTRACTING CORP. ROADSAFE TRAFFIC SYSTEMS, INC S & F CONCRETE CONTRACTORS CORP S&R CORPORATION SELECT DEMO SERVICES, LLC SOUTHERN OPERATORS HEALTH FUND SPIRTAS WORLDWIDE, LLC SUNBELT RENTALS, INC - NH SUPREME INDUSTRIES, INC. T&M EQUIPMENT CORP. TENNESSEE VALLEY OPERATING ENG TITAN CIVIL, LLC TITAN ROOFING, INC. TREW STONE, LLC TRIMAK BUILDING SYSTEMS, INC TYLER EQUIPMENT CORP. UNITED CIVIL, INC UNITED RENTALS - BURLINGTON VARANDAS & SONS CONSTRUCTION WALDO CONSTRUCTION LLC WALSH CONSTRUCTION CO WARNER BROTHERS, LLC WATERMAN EXCAVATING INC. WM J KELLER CONST CORP YANKEE DRILLING CO., INC.