INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 98: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 98 (EIN 04-2123707)
Tax period: 2010-01-01 to 2010-12-31
Filed: 2011-07-07
IRS object ID: 201111889349300401
Schema version: 2010v3.2
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 O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2011-07-07T06:37:17-07:00	Timestamp
Tax Period End Date	2010-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Schultheis & Panettieri LLP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	210 Marcus Boulevard	AddressLine1
City	Hauppauge	City
State	NY	State
ZIP Code	117883740	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2010-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	042123707	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	INTERNATIONAL UNION OF OPERATING	BusinessNameLine1
Business Name Line2	ENGINEERS LOCAL 98 HEALTH & WELFARE FUND	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	INTE	NameControl
Phone	4135254221	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	TWO CENTER SQUARE PO BOX 217	AddressLine1
City	EAST LONGMEADOW	City
State	MA	State
ZIP Code	01028	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	BARBARA M LANE	Name
Title	FUND ADMINISTRATOR	Title
Date Signed	2011-07-07	DateSigned

Preparer Preparer

Field	Value	IRS element (for citing)
Name	SCHULTHEIS PANETTIERI LLP	Name

Field	Value	IRS element (for citing)
Tax Year	2010	TaxYear
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	10027592	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
All Affiliates Included	false	AllAffiliatesIncluded
Organization501c	X	Organization501c
Web Site	WWW.IUOELOCAL98.ORG	WebSite
Type Of Organization Trust	X	TypeOfOrganizationTrust
Year Formation	1959	YearFormation
State Legal Domicile	MA	StateLegalDomicile
Activity Or Mission Description	TO PROVIDE HEALTH CARE AND DEATH BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	6	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	6	NbrIndependentVotingMembers
Total Nbr Employees	3	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	8426675	ProgramServiceRevenuePriorYear
Program Service Revenue CY	9734323	ProgramServiceRevenueCY
Investment Income Prior Year	165917	InvestmentIncomePriorYear
Investment Income Current Year	293269	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	8592592	TotalRevenuePriorYear
Total Revenue Current Year	10027592	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	8251898	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	8899456	BenefitsPaidToMembersCY
Salaries Etc Prior Year	314897	SalariesEtcPriorYear
Salaries Etc Current Year	309284	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	98217	OtherExpensePriorYear
Other Expenses Current Year	236932	OtherExpensesCurrentYear
Total Expenses Prior Year	8665012	TotalExpensesPriorYear
Total Expenses Current Year	9445672	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-72420	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	581920	RevenuesLessExpensesCY
Total Assets BOY	7820901	TotalAssetsBOY
Total Assets EOY	8458944	TotalAssetsEOY
Total Liabilities BOY	118632	TotalLiabilitiesBOY
Total Liabilities EOY	174755	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	7702269	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	8284189	NetAssetsOrFundBalancesEOY
Mission Description	TO PROVIDE HEALTH CARE AND DEATH BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Description	TO PROVIDE HEALTH CARE AND DEATH BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS.	Description
Described In501 C3	false	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Invest Tax Exempt Bonds	false	InvestTaxExemptBonds
Escrow Account	false	EscrowAccount
On Behalf Of Issuer	false	OnBehalfOfIssuer
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	true	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	3	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	3	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Form990-T Filed	false	Form990-TFiled
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Form8886 T Filed	false	Form8886TFiled
Non Deductible Contributions	false	NonDeductibleContributions
Non Deductible Disclosure	false	NonDeductibleDisclosure
Excess Business Holdings	false	ExcessBusinessHoldings
Taxable Distributions	false	TaxableDistributions
Distribution To Donor	false	DistributionToDonor
Filed Lieu1041	false	FiledLieu1041
Licensed More Than One State	false	LicensedMoreThanOneState
Indoor Tanning Services	false	IndoorTanningServices
Form720 Filed	false	Form720Filed
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	6	NbrVotingGoverningBodyMembers
Number Independent Voting Members	6	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	true	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Policies Reference Chapters	false	PoliciesReferenceChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Written Policy Or Procedure	false	WrittenPolicyOrProcedure
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	BARBARA LANE	NamePerson
Telephone Number	4135254221	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	TWO CENTER SQ PO BOX 217	AddressLine1
City	EAST LONGMEADOW	City
State	MA	State
ZIP Code	01028	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (9 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
WILLIAM J SULLIVAN
EMPL TRUSTEE	1.00	X	0	0	0
TIMOTHY WRIGHT TO 810
EMPL TRUSTEE	1.00	X	0	0	0
ROBERT RUSSO JR
UNION TRUSTEE	1.00	X	0	0	0
RICHARD LAHEY EFF 1210
UNION TRUSTEE	1.00	X	0	0	0
JANET CALLAHAN
EMPL TRUSTEE	1.00	X	0	0	0
HENRY SKORUPSKI - 1210
UNION TRUSTEE	1.00	X	0	0	0
EUGENE P MELVILLE JR
UNION TRUSTEE	1.00	X	0	0	0
BARBARA M LANE
FUND ADMSTR	40.00		99978	0	44690	X
AMY CHAGNON EFF 810
EMPLYR TRUSTEE	1.00		0	0	0	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	99978	TotalReportableCompFromOrg
Total Other Compensation	44690	TotalOtherCompensation
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (2 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
schultheis & panettieri llp
210 MARCUS BLVD	HAUPPAUGE	NY	117883740	AUDITING	147395
BLITMAN & KING LLP
443 NORTH FRANKLIN STREET	SYRACUSE	NY	132045412	LEGAL	252679

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	2	NumberOfContractorsGT100K
Total Contributions	0	TotalContributions

Program Service Revenue ProgramServiceRevenue (3 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
PARTCIPANTS' CONTRIB.	900099	288283	288283
FEDERAL COBRA SUBSIDY	900099	40314	40314
EMPLOYERS' CONTRIB.	900099	9405726	9405726

Field	Value	IRS element (for citing)
Total Program Service Revenue	9734323	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	293269	TotalRevenueColumn
Exclusion	$293,269	ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Royalties Revenue RoyaltiesRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income From Gaming NetIncomeFromGaming

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Field	Value	IRS element (for citing)
Total Other Revenue	0	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	10027592	TotalRevenueColumn
Related Or Exempt Function Income	9734323	RelatedOrExemptFunctionIncome
Exclusion	$293,269	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	0	Total

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	0	Total

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	0	Total

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	8899456	Total

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	135107	Total

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	93504	Total

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	30961	Total

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	32642	Total

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	17070	Total

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	252679	Total

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	20000	Total

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	0	Total

Advertising Advertising

Field	Value	IRS element (for citing)
Total	0	Total

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	38671	Total

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	24099	Total

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	33280	Total

Travel Travel

Field	Value	IRS element (for citing)
Total	0	Total

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	0	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	0	Total

Interest Interest

Field	Value	IRS element (for citing)
Total	0	Total

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	3146	Total

Insurance Insurance

Field	Value	IRS element (for citing)
Total	21884	Total

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal
REIMBURSEMENTS FROM RELATED OR	-251500
REIMBURSED COLLECTION FEES	-34841
PAYROLL AUDITS	127395
ACTUARIAL CONSULTING	2119

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	0	Total

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	9445672	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	948471	BOY
EOY	1062149	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	5234219	BOY
EOY	5493465	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
EOY	0	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	948122	BOY
EOY	1115593	EOY

Receivables From Officers Etc ReceivablesFromOfficersEtc

Field	Value	IRS element (for citing)
EOY	0	EOY

Receivables From Disqual Persons ReceivablesFromDisqualPersons

Field	Value	IRS element (for citing)
EOY	0	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
EOY	0	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
EOY	0	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	681644	BOY
EOY	767450	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	120808	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	100521	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	8445	BOY
EOY	20287	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
EOY	0	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
EOY	0	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
EOY	0	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
EOY	0	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
EOY	0	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	7820901	BOY
EOY	8458944	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	54072	BOY
EOY	76371	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	64560	BOY
EOY	98384	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	118632	BOY
EOY	174755	EOY

Field	Value	IRS element (for citing)
Do Not Follow SFAS117	X	DoNotFollowSFAS117

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

Field	Value	IRS element (for citing)
BOY	7702269	BOY
EOY	8284189	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	7702269	BOY
EOY	8284189	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	7820901	BOY
EOY	8458944	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	581920	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Separate	X	FinancialStatementSeparate
Federal Grant Audit Required	false	FederalGrantAuditRequired
Federal Grant Audit Performed	false	FederalGrantAuditPerformed

Schedule D IRS990ScheduleD

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	120808	OtherCostOrOtherBasis
Depreciation	100521	Depreciation
Book Value	20287	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	20287	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities (2 entries)

DescriptionDescription	AmountAmount
DUE TO RELATED ORGANIZATIONS	$40,384
CLAIMS PAYABLE AND CLAIMS IBNR	$58,000

Field	Value	IRS element (for citing)
Total Of Amounts	98384	TotalOfAmounts
Total Revenue	10027592	TotalRevenue
Total Expenses	9445672	TotalExpenses
Excess Or Deficit For Year	581920	ExcessOrDeficitForYear
Other	$4,000	OtherAmount
Total Adjustments	4000	TotalAdjustments
Excess Or Deficit Per FS	585920	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	10027592	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	10027592	RevenueSubtotal
Total Revenue Per Form990	10027592	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	9441672	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	9441672	ExpensesSubtotal
Other Expenses Not Included	4000	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	4000	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	9445672	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Part XIII, Line 4b	Part XIII, Line 4b: Other revenue amounts included on 990 but not included in F/S	change in claims payable and ibnr $4000
Part XI, Line 8	Part XI, Line 8: Other Changes in Net Assets or Fund Balances	CHANGE IN CLAIMS PAYABLE AND IBNR $4000 $ -4000

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (4 entries)

Return ReferenceReturnReference	ExplanationExplanation	IdentifierIdentifier
PART VII,SECT A-COMPENSATION 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 50.3% OF THE GROSS AMOUNTS DETAILED IN FORM 990, PART VII.
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 19
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 12c
Form 990, Part VI, Line 11: 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 11

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII (4 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EINEIN	Primary ActivitiesPrimaryActivities	Legal Domicile StateLegalDomicileState	Exempt Code SectionExemptCodeSection	Public Charity StatusPublicCharityStatus	Business Name Line1DirectControllingEntityName/BusinessNameLine1	Controlled OrgControlledOrg
LOCAL 98 ENG JT TR RETRAINING AP & TR FD
TWO CENTRAL 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 CENTRAL 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 CENTRAL 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 CENTRAL SQ PO BOX 217	EAST LONGMEADOW	MA	01028	043030313	PROVIDE RET BENEFITS TO PARTICIPANTS	MA	501(A)	N/A	NA	false

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	false	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	false	GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org	false	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	false	LoansOrGuaranteesFromOtherOrg
Sale Of Assets To Other Org	false	SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org	false	PurchaseOfAssetsFromOtherOrg
Exchange Of Assets	false	ExchangeOfAssets
Rental Of Facilities To Other Orgs	false	RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs	true	RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs	false	PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs	false	PerformOfServicesByOtherOrgs
Sharing Of Facilities	true	SharingOfFacilities
Sharing Of Paid Employees	true	SharingOfPaidEmployees
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	true	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	false	OtherTransferToOtherOrg
Other Transfer From Other Org	false	OtherTransferFromOtherOrg