2013-06-27T13:23:47-07:00 2012-12-31 Schultheis & Panettieri LLP 210 Marcus Boulevard Hauppauge NY 117883740 990 2012-01-01 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 2013-06-27 true SCHULTHEIS PANETTIERI LLP 6312734778 2012 2016-02-25 16:41:14Z 12377249 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 10464677 11071480 151845 307643 0 10616522 11379123 0 9113730 9184592 321889 661789 0 0 126082 31525 9561701 9877906 1054821 1501217 9457760 11047159 118750 194836 9339010 10852323 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 DAVID J TIERNEY III 1.00 0.00 X 0 0 0 AMY CHAGNON THRU 612 1.00 0.00 X 0 0 0 JANET CALLAHAN 1.00 0.00 X 0 0 0 ROBERT RUSSO JR 0.00 1.00 X 0 87634 50837 RICHARD LAHEY 1.00 0.00 X 0 87650 50837 EUGENE P MELVILLE JR 0.00 1.00 X 0 107199 50837 BARBARA MLANE to 1212 40.00 0.00 X 340548 0 40440 340548 282483 192951 1 false true false schultheis & panettieri llp 210 MARCUS BLVD HAUPPAUGE NY 117883740 ACCOUNTING/AUDITING 220036 BLITMAN & KING LLP 443 NORTH FRANKLIN STREET SYRACUSE NY 132045412 LEGAL 139491 2 0 PARTCIPANTS' CONTRIB. 900099 174798 174798 EMPLOYERS' CONTRIB. 900099 10896682 10896682 11071480 272216 272216 0 0 0 1033553 998126 35427 35427 35427 0 0 0 0 11379123 11071480 307643 0 0 0 9184592 380988 0 149307 50711 53183 27600 0 148885 26000 0 0 21667 13333 0 40543 31713 0 33280 0 0 12932 0 0 2471 22444 REIMBURSEMENTS FROM RELATED OR -500596 REIMBURSED COLLECTION FEES -15960 PAYROLL AUDITS 194813 0 9877906 0 0 0 2549601 1231330 4552447 3430889 0 1563358 1086260 0 0 0 0 788361 774810 55902 51296 3993 4606 4519264 0 0 0 0 9457760 11047159 49750 136836 69000 58000 118750 194836 X 9339010 10852323 9339010 10852323 9457760 11047159 1501217 12096 X false true X true false 55902 51296 4606 4606 CLAIMS PAYABLE AND CLAIMS IBNR 58000 58000 11369552 12096 12096 11357456 21667 21667 11379123 9867239 9867239 21667 -11000 10667 9877906 X false true false EUGENE P MELVILLE JR 103479 3720 30990 19847 158036 BARBARA MLANE to 1212 81313 259235 21235 19205 380988 Sch J, Part III, Additional Information Part III, Additional Information BARBARA LANE 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 oN schedule j, PART II. Form 990, Part VI, Line 19 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 VI, Line 12c 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 11b 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 4 Form 990, Part VI, Line 4: Description of Significant Changes to Organizational Documents THE PLAN AMENDED ITS TRUST AGREEMENT PERTAINING TO PROCEDURES FOR APPOINTING UNION TRUSTEES, AND PROCEDURES FOR APPOINTING ALTERNATE TRUSTEES TO VOTE ON PARTICULAR MATTERS WHEN A CONFLICT OF INTEREST ARISES AND A TRUSTEE IS REQUIRED TO RECUSE HIMSELF OR HERSELF FROM THAT PARTICULAR MATTER. TOWN OF SPRINGFIELD 96 MAIN STREET SPRINGFIELD VT 05156 036002884 MUNICIPAL GOVERNMENT VT N/A 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 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 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 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 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 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.