STRATEGY STUDIO / PUBLIC DATA EXPLORER

INTERNATIONAL UNION OF OPERATING ENGINEERS 18: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
INTERNATIONAL UNION OF OPERATING ENGINEERS 18 (EIN 34-0200322)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-05-15
IRS object ID
202621359349306097
Schema version
2025v4.1
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

FieldValueIRS element (for citing)
Return2026-05-15T11:08:01-05:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN341322309PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CIUNI & PANICHI INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line125201 CHAGRIN BLVD 200AddressLine1Txt
CityCLEVELANDCityNm
State AbbreviationOHStateAbbreviationCd
ZIP441225683ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN340200322EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1INTERNATIONAL UNION OF OPERATINGBusinessNameLine1Txt
Business Name Line2ENGINEERS LOCAL 18BusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlINTEBusinessNameControlTxt
Phone2164323138PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13515 PROSPECT AVENUEAddressLine1Txt
CityCLEVELANDCityNm
State AbbreviationOHStateAbbreviationCd
ZIP441152619ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMICHAEL R BERTOLONEPersonNm
Person TitleBUSINESS MANAGERPersonTitleTxt
Phone2164323138PhoneNum
Signature2026-05-13SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJEFFREY R SPENCER CPAPreparerPersonNm
PTINP01367852PTIN
Phone2168317171PhoneNum
Preparation2026-05-13PreparationDt
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMICHAEL R BERTOLONEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line13515 PROSPECT AVENUEAddressLine1Txt
CityCLEVELANDCityNm
State AbbreviationOHStateAbbreviationCd
ZIP441152619ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$50,781,621GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.OE18.ORGWebsiteAddressTxt
Type Of Organization AssocYes (X)TypeOfOrganizationAssocInd
Formation1939FormationYr
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionLOCAL 18 IUOE IS A LABOR ORGANIZATION THAT HAS BEEN INSTRUMENTAL (CONTINUED ON SCHEDULE O)IN NEGOTIATING PROGRESSIVE CONTRACTS FOR THE RESIDENTIAL & HEAVY HIGHWAY & BUILDING INDUSTRY.ActivityOrMissionDesc
Voting Members Governing Body21VotingMembersGoverningBodyCnt
Voting Members Independent15VotingMembersIndependentCnt
Total Employee71TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$3,122TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$1,430NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$26,618,450PYProgramServiceRevenueAmt
CY Program Service Revenue$29,038,683CYProgramServiceRevenueAmt
PY Investment Income$1,262,382PYInvestmentIncomeAmt
CY Investment Income$6,875,237CYInvestmentIncomeAmt
PY Other Revenue$20,870PYOtherRevenueAmt
CY Other Revenue$26,004CYOtherRevenueAmt
PY Total Revenue$27,901,702PYTotalRevenueAmt
CY Total Revenue$35,939,924CYTotalRevenueAmt
PY Grants And Similar Paid$32,920PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$90,895CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$356,926PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$417,835CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$10,322,099PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$11,137,107CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$9,096,160PYOtherExpensesAmt
CY Other Expenses$9,475,990CYOtherExpensesAmt
PY Total Expenses$19,808,105PYTotalExpensesAmt
CY Total Expenses$21,121,827CYTotalExpensesAmt
PY Revenues Less Expenses$8,093,597PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$14,818,097CYRevenuesLessExpensesAmt
Total Assets BOY$108,933,661TotalAssetsBOYAmt
Total Assets EOY$128,438,838TotalAssetsEOYAmt
Total Liabilities BOY$109,362TotalLiabilitiesBOYAmt
Total Liabilities EOY$23,426TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$108,824,299NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$128,415,412NetAssetsOrFundBalancesEOYAmt
MissionLOCAL 18 IUOE IS A LABOR ORGANIZATION THAT HAS BEEN INSTRUMENTAL IN NEGOTIATING PROGRESSIVE CONTRACTS FOR THE RESIDENTIAL & HEAVY HIGHWAY & BUILDING INDUSTRY.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$18,472,427ExpenseAmt
Grant$90,895GrantAmt
DescSAFETY TRAINING AND EDUCATIONAL PROGRAMS, ARBITRATION OF MEMBERS' GRIEVANCES WITH EMPLOYERS, CONTRACT NEGOTIATION WITH EMPLOYERS FOR BETTER WAGES AND WORKING CONDITIONS.Desc
Total Program Service Expenses$18,472,427TotalProgramServiceExpensesAmt
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document75IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee71EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members21GoverningBodyVotingMembersCnt
Independent Voting Member15IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local ChaptersYes (1)LocalChaptersInd
Policies Reference ChaptersYes (1)PoliciesReferenceChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THEODORE S MALESKI JRBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2164323138PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13515 PROSPECT AVENUEAddressLine1Txt
CityCLEVELANDCityNm
State AbbreviationOHStateAbbreviationCd
ZIP441152619ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (36 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
MICHAEL R BERTOLONE
BUSINESS MANAGER60.00Yes (X)Yes (X)$240,605$0$50,187
THOMAS P BYERS
PRESIDENT60.00Yes (X)Yes (X)$188,523$0$50,187
JASON D BAKER
TRUSTEE50.00Yes (X)$158,231$0$50,187
KIPTON SIESEL
AUDITOR 7/31-12/3150.00Yes (X)$155,390$0$50,187
ROBERT L HUGHES
VICE PRESIDENT50.00Yes (X)Yes (X)$154,789$0$50,187
THOMAS J PEREVOSNIK
FINANCIAL SECRETARY50.00Yes (X)Yes (X)$153,520$0$50,187
JOSEPH W CASTO III
RECORDING SECRETARY50.00Yes (X)Yes (X)$152,193$0$50,187
TONY D JAMES
TREASURER50.00Yes (X)Yes (X)$151,410$0$50,187
JERID DONLEY
CONDUCTOR50.00Yes (X)$149,322$0$50,187
ISMAEL GUTIERREZ JR
AUDITOR 1/1-7/31 TRUSTEE 8/1-12/3150.00Yes (X)$146,327$0$50,186
RONALD A KROHN JR
AUDITOR50.00Yes (X)$144,132$0$50,187
JACOB SIESEL
BUSINESS AGENT50.00$142,659$0$50,187Yes (X)
BRENT MCCARTY
AUDITOR50.00Yes (X)$142,067$0$50,187
ANDREW MURRAY
BUSINESS AGENT50.00$141,278$0$50,187Yes (X)
DANIEL HOOPES
BUSINESS AGENT50.00$140,915$0$50,187Yes (X)
JOHN CAPEK JR
BUSINESS AGENT50.00$140,642$0$50,187Yes (X)
JOHN CULLISON
BUSINESS AGENT50.00$140,050$0$50,186Yes (X)
WESLEY STRACHAM
GUARD50.00Yes (X)$139,577$0$50,186
DARRIN MORGAN
TRUSTEE50.00Yes (X)$138,394$0$50,186
CHAD C CREEKS
TRUSTEE 1/1-7/3150.00Yes (X)$85,782$0$41,818
MARK BONNOT
EXECUTIVE BOARD1.00Yes (X)$3,534$0$799
THOMAS V BOWLING
EXECUTIVE BOARD1.00Yes (X)$3,534$0$799
STACEY L CHAMBERLAIN
EXECUTIVE BOARD1.00Yes (X)$3,534$0$799
BRIAN A DEAN
EXECUTIVE BOARD1.00Yes (X)$3,534$0$799
DEREK FURBEE
EXECUTIVE BOARD1.00Yes (X)$3,534$0$799
MATTHEW T GRILLS
EXECUTIVE BOARD1.00Yes (X)$3,534$0$799
THOMAS R HYME JR
EXECUTIVE BOARD1.00Yes (X)$3,534$0$799
ALEXANDER PAPESH
EXECUTIVE BOARD1.00Yes (X)$3,534$0$799
CHRISTOPHER RICHARDSON
EXECUTIVE BOARD1.00Yes (X)$3,534$0$799
TIMOTHY SAMBLANET
EXECUTIVE BOARD 1/16-12/311.00Yes (X)$3,534$0$799
ROBERT SEMAN
EXECUTIVE BOARD1.00Yes (X)$3,534$0$799
CHAD N SWARTZ
EXECUTIVE BOARD1.00Yes (X)$3,534$0$799
MELVIN YATES
EXECUTIVE BOARD1.00Yes (X)$3,534$0$799
DONALD L STAGGERS
EXECUTIVE BOARD1.00Yes (X)$3,534$0$300
WILLIAM FUGATE
EXECUTIVE BOARD 5/1-12/311.00Yes (X)$1,815$0$535
KENDALL BUDD
EXECUTIVE BOARD 1/1-5/11.00Yes (X)$1,719$0$264
FieldValueIRS element (for citing)
Total Reportable Comp From Org$3,058,816TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$1,006,853TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K19IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
FADEL AND BEYER LLC
18500 LAKE RD STE 300ROCKY RIVEROH44116LEGAL SERVICES$600,802
STARS & STRIPES SILK SCREENING INC
7560 W 100TH PLBRIDGEVIEWIL60455PRINTING SERVICES$353,017
SCHAEFER PRINTING COMPANY
24600 CENTER RIDGE RD STE 155WESTLAKEOH44145PRINTING SERVICES$341,133
FARM GIRL MEDIA LLC
436 W RIVER TRAIL CTEAGLEID83616PROMOTIONAL ITEMS$197,407
CLEVELAND BROWNS STADIUM COMPANY
76 LOU GROZA BLVDBEREAOH44017PROMOTIONAL ITEMS$175,000
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K9CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescMEMBERSHIP DUES & ASSESSMENTSDesc
Business900099BusinessCd
Total Revenue Column$29,038,683TotalRevenueColumnAmt
Related Or Exempt Func Income$29,038,683RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$29,038,683TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,481,877TotalRevenueColumnAmt
Exclusion$3,481,877ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$17,929,917SecuritiesAmt
Other$257,633OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$14,421,215SecuritiesAmt
Other$372,975OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$3,508,702SecuritiesAmt
Other-$115,342OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,393,360TotalRevenueColumnAmt
Related Or Exempt Func Income-$115,342RelatedOrExemptFuncIncomeAmt
Exclusion$3,508,702ExclusionAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$50,629GrossSalesOfInventoryAmt
Cost Of Goods Sold$47,507CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,122TotalRevenueColumnAmt
Unrelated Business Revenue$3,122UnrelatedBusinessRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CHARITABLE CONTRIBUTIONS COMMITTE900099$18,564$18,564
MEMBERS' PROGRAM FUND900099$4,318$4,318
FieldValueIRS element (for citing)
Other Revenue Total$22,882OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$35,939,924TotalRevenueColumnAmt
Related Or Exempt Func Income$28,946,223RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$3,122UnrelatedBusinessRevenueAmt
Exclusion$6,990,579ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$90,895TotalAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$417,835TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$3,165,039TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$4,992,428TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$1,784,423TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$633,310TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$561,907TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$651,588TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$71,557TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$209,244TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$32,558TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$1,249,657TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$306,255TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$426,633TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$560,784TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$574,680TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$142,974TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$2,969,141TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$1,435,165TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$140,469TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
ADMINISTRATIVE EXPENSES$302,312
LOCAL NEWSPAPER EXPENSE$231,173
CREDIT CARD FEE$53,339
SUBSCRIPTIONS$49,511

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$68,950TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$21,121,827TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,800BOYAmt
EOY$1,800EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$21,338,508BOYAmt
EOY$10,246,846EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$156,673BOYAmt
EOY$101,007EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$22,541,349LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$8,849,148LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$14,153,539BOYAmt
EOY$13,692,201EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$73,283,141BOYAmt
EOY$104,396,984EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$108,933,661BOYAmt
EOY$128,438,838EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$30,890BOYAmt
EOY$23,426EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$78,472BOYAmt
EOY$0EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$109,362BOYAmt
EOY$23,426EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$108,824,299BOYAmt
EOY$128,415,412EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$108,824,299BOYAmt
EOY$128,415,412EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$108,933,661BOYAmt
EOY$128,438,838EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$14,818,097ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$4,773,016NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting OtherYes (X)MethodOfAccountingOtherInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,206,265OtherCostOrOtherBasisAmt
Book Value$2,206,265BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$15,552,277OtherCostOrOtherBasisAmt
Depreciation$7,150,979DepreciationAmt
Book Value$8,401,298BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$561,259OtherCostOrOtherBasisAmt
Depreciation$71,621DepreciationAmt
Book Value$489,638BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,208,073OtherCostOrOtherBasisAmt
Depreciation$903,275DepreciationAmt
Book Value$2,304,798BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,013,475OtherCostOrOtherBasisAmt
Depreciation$723,273DepreciationAmt
Book Value$290,202BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$13,692,201TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$40,760,447TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$4,773,016NetUnrealizedGainsInvstAmt
Other Revenue$47,507OtherRevenueAmt
Revenue Not Reported$4,820,523RevenueNotReportedAmt
Revenue Subtotal$35,939,924RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$35,939,924TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$21,169,334TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$47,507OtherExpensesIncludedAmt
Expenses Not Reported$47,507ExpensesNotReportedAmt
Expenses Subtotal$21,121,827ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$21,121,827TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:THE LOCAL IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE, EXCEPT ON NET INCOME DERIVED FROM UNRELATED BUSINESS INCOME. AS OF DECEMBER 31, 2025 AND 2024, THE LOCAL HAS IDENTIFIED NO UNCERTAIN INCOME TAX POSITIONS AND HAS INCURRED NO AMOUNTS FOR INCOME TAX PENALTIES AND INTEREST FOR THE YEARS THEN ENDED. THE LOCAL MAY RECOGNIZE THE TAX BENEFIT FROM A TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE LOCAL AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME. THE LOCAL HAS ANALYZED ITS TAX POSITIONS TAKEN FOR FILINGS WITH THE INTERNAL REVENUE SERVICE. THE LOCAL BELIEVES THAT ITS INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE LOCAL'S ASSETS, LIABILITIES, AND NET ASSETS OR REVENUES AND EXPENSES.
PART XI, LINE 2D - OTHER ADJUSTMENTS:COST OF GOODS SOLD FROM SALE OF INVENTORY 47,507.
PART XII, LINE 2D - OTHER ADJUSTMENTS:COST OF GOODS SOLD FROM SALE OF INVENTORY 47,507.

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationASSISTANCE GIVEN TO VARIOUS ORGANIZATIONS ARE UNRESTRICTED IN NATURE AND ARE FOR GENERAL SUPPORT FOR THE ORGANIZATION. THEREFORE, NO MONITORING PROCEDURES WERE UNDERTAKEN.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (19 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
MICHAEL R BERTOLONE
BUSINESS MANAGER$213,855$0$0$0$26,750$0$38,377$0$11,810$0$290,792$0$0$0
THOMAS P BYERS
PRESIDENT$168,722$0$0$0$19,801$0$38,377$0$11,810$0$238,710$0$0$0
JASON D BAKER
TRUSTEE$144,380$0$0$0$13,851$0$38,377$0$11,810$0$208,418$0$0$0
KIPTON SIESEL
AUDITOR 7/31-12/31$144,074$0$0$0$11,316$0$38,377$0$11,810$0$205,577$0$0$0
ROBERT L HUGHES
VICE PRESIDENT$142,720$0$0$0$12,069$0$38,377$0$11,810$0$204,976$0$0$0
THOMAS J PEREVOSNIK
FINANCIAL SECRETARY$142,720$0$0$0$10,800$0$38,377$0$11,810$0$203,707$0$0$0
JOSEPH W CASTO III
RECORDING SECRETARY$140,107$0$0$0$12,086$0$38,377$0$11,810$0$202,380$0$0$0
TONY D JAMES
TREASURER$139,350$0$0$0$12,060$0$38,377$0$11,810$0$201,597$0$0$0
JERID DONLEY
CONDUCTOR$136,742$0$0$0$12,580$0$38,377$0$11,810$0$199,509$0$0$0
ISMAEL GUTIERREZ JR
AUDITOR 1/1-7/31 TRUSTEE 8/1-12/31$135,527$0$0$0$10,800$0$38,376$0$11,810$0$196,513$0$0$0
RONALD A KROHN JR
AUDITOR$131,044$0$0$0$13,088$0$38,377$0$11,810$0$194,319$0$0$0
JACOB SIESEL
BUSINESS AGENT$131,859$0$0$0$10,800$0$38,377$0$11,810$0$192,846$0$0$0
BRENT MCCARTY
AUDITOR$131,267$0$0$0$10,800$0$38,377$0$11,810$0$192,254$0$0$0
ANDREW MURRAY
BUSINESS AGENT$130,478$0$0$0$10,800$0$38,377$0$11,810$0$191,465$0$0$0
DANIEL HOOPES
BUSINESS AGENT$129,275$0$0$0$11,640$0$38,377$0$11,810$0$191,102$0$0$0
JOHN CAPEK JR
BUSINESS AGENT$128,993$0$0$0$11,649$0$38,377$0$11,810$0$190,829$0$0$0
JOHN CULLISON
BUSINESS AGENT$128,971$0$0$0$11,079$0$38,376$0$11,810$0$190,236$0$0$0
WESLEY STRACHAM
GUARD$127,934$0$0$0$11,643$0$38,376$0$11,810$0$189,763$0$0$0
DARRIN MORGAN
TRUSTEE$127,594$0$0$0$10,800$0$38,376$0$11,810$0$188,580$0$0$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6LOCAL 18 IUOE IS A MEMBERSHIP-BASED LABOR ORGANIZATION. THERE IS ONLY ONE CLASS OF MEMBERSHIP IN THIS ORGANIZATION.
FORM 990, PART VI, SECTION A, LINE 7ATHE UNION MEMBERSHIP ELECTS THE GOVERNING BODY OF THE UNION.
FORM 990, PART VI, SECTION A, LINE 7BBYLAW CHANGES ARE SUBJECT TO APPROVAL BY UNION MEMBERS.
FORM 990, PART VI, SECTION B, LINE 11BTHE EXECUTIVE BOARD REVIEWS FORM 990 BEFORE FILING.
FORM 990, PART VI, SECTION B, LINE 12CTHE BUSINESS MANAGER IS RESPONSIBLE FOR (A) EXPLAINING LOCAL 18'S POLICY ON CONFLICT OF INTEREST TO ALL PERSONS WHO HAVE NEVER SIGNED A CONFLICT OF INTEREST CERTIFICATE, AND (B) ASSURING THAT EVERY YEAR PRIOR TO DECEMBER 31 A CERTIFICATE AND THE FORM ATTACHED TO THIS POLICY STATEMENT HAS BEEN COMPLETED BY ALL FIDUCIARIES AND EMPLOYEES, IN THAT EACH PERSON NEWLY ASSUMING SUCH POSITION EXECUTES A CERTIFICATE BEFORE STARTING SUCH POSITION.
FORM 990, PART VI, SECTION B, LINE 15PURSUANT TO BYLAWS AND CONSTITUTION, WAGES ARE ESTABLISHED BY THE BUSINESS MANAGER. THE MOTION ADDRESSING THIS ISSUE IS PASSED BY THE EXECUTIVE BOARD.
FORM 990, PART VI, SECTION C, LINE 19CERTAIN FINANCIAL INFORMATION IS PUBLICLY AVAILABLE ON-LINE THROUGH THE U.S. DEPARTMENT OF LABOR WEBSITE - FORM LM-2. FINANCIAL STATEMENTS, RECORDS AND GOVERNING DOCUMENTS ARE STORED INDEFINITELY. FORM 990 IS OPEN FOR PUBLIC INSPECTION.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1POLITICAL EDUCATION PATTERNS COMMITTEEBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line13515 PROSPECT AVENUEAddressLine1Txt
CityCLEVELANDCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44115ZIPCd
FieldValueIRS element (for citing)
EIN341245609EIN
Primary ActivitiesPOLITICAL LOBBYPrimaryActivitiesTxt
Legal Domicile StateOHLegalDomicileStateCd
Exempt Code Section527ExemptCodeSectionTxt
Direct Controlling NAN/ADirectControllingNACd
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd