2014-07-01T08:53:39-07:00 2013-12-31 Schultheis & Panettieri LLP 210 Marcus Boulevard Hauppauge NY 117883740 990 2013-01-01 042123707 INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 98 HEALTH & WELFARE FUND INTE 4135254221 TWO CENTER SQUARE PO BOX 217 EAST LONGMEADOW MA 01028 MICHELLE P SCHWEITZER ADMINISTRATOR 2014-07-01 true SCHULTHEIS PANETTIERI LLP 6312734778 2013 2015-11-30 17:44:51Z 12470494 false false X WWW.IUOELOCAL98.ORG X 1959 MA TO PROVIDE HEALTH CARE AND DEATH BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS. 5 5 4 0 0 11071480 10691533 307643 105789 0 11379123 10797322 0 9184592 9251220 661789 320810 0 0 31525 272181 9877906 9844211 1501217 953111 11047159 12088563 194836 375646 10852323 11712917 TO PROVIDE HEALTH CARE AND DEATH BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS. false false TO PROVIDE HEALTH CARE AND DEATH BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS. false false false false false false false false false false true false false false true false true false false false false false false false false false false false false true false false false false false false false false false false false false false false false false true false false false false true 5 0 true 4 true false false false false false false false false false false false false X 5 5 false false true false false true false true true false false true true true true true true false false false X MICHELLE SCHWEITZER 4135254221 TWO CENTER SQ PO BOX 217 EAST LONGMEADOW MA 01028 EUGENE P MELVILLE JR UNION TRUSTEE 0.00 1.00 X 0 105456 53130 PHILLIP CHAFFEE UNION TRUSTEE 1.00 0.00 X 0 85983 53130 PAUL WILK EFF 613 UNION TRUSTEE 1.00 0.00 X 0 58047 27415 RICHARD LAHEY TO 613 UNION TRUSTEE 1.00 0.00 X 0 31175 14683 ROBERT RUSSO JR TO 313 UNION TRUSTEE 0.00 1.00 X 0 1993 927 JANET CALLAHAN EMPLYR TRUSTEE 1.00 0.00 X 0 0 0 DAVID J TIERNEY III EMPLYR TRUSTEE 1.00 0.00 X 0 0 0 MICHELLE SCHWEITZER FUND ADMSTR 40.00 0.00 X 80905 0 63762 80905 282654 213047 0 false true false BLITMAN & KING LLP 443 NORTH FRANKLIN STREET SYRACUSE NY 132045412 LEGAL 315362 schultheis & panettieri llp 210 MARCUS BLVD HAUPPAUGE NY 117883740 ACCOUNTING/AUDITING 238847 2 0 EMPLOYERS' CONTRIB. 900099 10493885 10493885 PARTCIPANTS' CONTRIB. 900099 197648 197648 10691533 205213 205213 0 0 0 1573748 1673172 -99424 -99424 -99424 0 0 0 0 10797322 10691533 105789 0 0 0 9251220 144667 0 93863 24200 40352 17728 0 324498 27000 0 0 20000 106682 0 38400 28981 0 33280 0 0 18140 0 0 1494 25268 PAYROLL AUDITS 222288 REIMBURSED COLLECTION FEES -181750 REIMBURSEMENTS FROM RELATED OR -392100 0 9844211 0 0 0 1231330 1630574 3430889 3792614 0 1086260 1040894 0 0 0 0 774810 767217 55347 52237 4606 3110 4519264 4854154 0 0 0 0 11047159 12088563 136836 357646 58000 18000 194836 375646 X 10852323 11712917 10852323 11712917 11047159 12088563 953111 -92517 X false true X true false 55347 52237 3110 3110 CLAIMS PAYABLE AND CLAIMS IBNR 18000 18000 10684805 -92517 -92517 10777322 20000 20000 10797322 9864211 9864211 20000 -40000 -20000 9844211 X false true false EUGENE P MELVILLE JR UNION TRUSTEE 103456 2000 32798 20332 158586 Form 990, Part VI, Line 4: Description of Significant Changes to Organizational Documents THE PLAN AMENDED ITS TRUST AGREEMENT PERTAINING THE NUMBER OF MEMBERS ON THE BOARD OF TRUSTEES. ADMINISTRATION OF THE PLAN WILL BE THE JOINT RESPONSIBILITY OF SIX TRUSTEES, FORMERLY EIGHT. Form 990, Part VI, Line 11b: Form 990 Review Process 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, Line 12c: Explanation of Monitoring and Enforcement of Conflicts PERIODIC REVIEWS OF THE CONFLICT OF INTEREST POLICY ARE BEING PERFORMED. ANNUAL AFFIRMATIONS ARE OBTAINED. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available DOCUMENTS ARE AVAILABLE TO THE PUBLIC TO THE EXTENT REQUIRED BY LAW. PARTICIPANTS MAY VIEW DOCUMENTS AT THE FUND OFFICE UPON REQUEST. FORM 990 PART VII, SECT A - COMPENSATION INFORMATION MICHELLE SCHWEITZER RECEIVES COMPENSATION AND BENEFITS IN HER CAPACITY AS FUND ADMINISTRATOR OF 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 50% OF THE GROSS AMOUNTS DETAILED IN FORM 990, PART VII. IUOE LOCAL 98 ANNUITY FUND TWO CENTER SQ PO BOX 217 EAST LONGMEADOW MA 01028 043030313 PROVIDE RET BENEFITS TO PARTICIPANTS MA 501(A) N/A NA false IUOE LOCAL 98 PENSION FUND TWO CENTER SQ PO BOX 217 EAST LONGMEADOW MA 01028 046127765 PROVIDE RET BENEFITS TO PARTICIPANTS MA 501(A) N/A NA false IUOE LOCAL 98 EMPLOYERS COOP TR TWO CENTER SQ PO BOX 217 EAST LONGMEADOW MA 01028 043432489 TO IMPROVE LABOR MGMT REL, SECURE EMPLOYMENT MA 501(C)(5) N/A NA false LOCAL 98 ENG JT TR RETRAINING AP & TR FD TWO CENTER SQ PO BOX 217 EAST LONGMEADOW MA 01028 042509496 PROVIDE TRAINING, SKILL IMPROVEMENT AND SAFETY EDUCATION MA 501(C)(3) 2 NA false IUOE LOCAL 98 TWO CENTER SQ PO BOX 217 EAST LONGMEADOW MA 01028 041673765 LABOR UNION MA 501(C)5 N/A NA false TOWN OF SPRINGFIELD 96 MAIN STREET SPRINGFIELD VT 05156 036002884 MUNICIPAL GOVERNMENT VT N/A NA false false false false false false false false false false false true false false true true false true false false 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 ORGANIZATION.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 THIS ORGANIZATION AT THE TIME OF THIS FILING.