Form 990 for tax year 2025
Filed by INTERNATIONAL UNION OF OPERATING ENGINEERS-98.
Totals
- Total revenue
- $2,136,615
- Total expenses
- $1,941,984
- Contributions and grants received
- $0
- Grants paid
- $0
- Program service revenue
- $2,042,920
- Investment income
- $64,393
- Other revenue
- $29,302
- Total assets, end of year
- $2,374,443
- Total liabilities, end of year
- $0
- Net assets or fund balances, end of year
- $2,374,443
- Program services expenses (Part IX)
- not reported
- Management and general expenses
- not reported
- Fundraising expenses
- not reported
- Program service expenses (Part III)
- not reported
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
2a · Program service revenue: MEMBERS DUES & ASSESSM
total $2,042,920 · related or exempt $2,042,920
-
3 · Investment income
total $64,393 · excluded $64,393
-
11a · Other revenue: OTHER REVENUE
total $29,302 · related or exempt $29,302
-
11e · Other revenue, total
$29,302
Functional expenses
Part IX, the statement of functional expenses.
-
5 · Compensation of officers, directors and key employees
total $1,056,275
-
7 · Other salaries and wages
total $82,389
-
8 · Pension plan contributions
total $21,387
-
9 · Other employee benefits
total $54,234
-
10 · Payroll taxes
total $64,142
-
11b · Fees: legal
total $20,913
-
11c · Fees: accounting
total $26,000
-
11f · Fees: investment management
total $8,419
-
11g · Fees: other
total $25,714
-
12 · Advertising and promotion
total $15,460
-
13 · Office expenses
total $57,147
-
14 · Information technology
total $29,103
-
16 · Occupancy
total $29,484
-
17 · Travel
total $14,753
-
19 · Conferences, conventions and meetings
total $16,925
-
21 · Payments to affiliates
total $269,977
-
22 · Depreciation, depletion and amortization
total $57,096
-
23 · Insurance
total $32,322
-
24a · Other expenses: REIMBURSED EXPENSES
total $41,009
-
24b · Other expenses: ADS, TICKETS & DONATION
total $19,235
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $364,743 · end of year $281,025
-
2 · Savings and temporary cash investments
beginning of year $219,907 · end of year $300,312
-
8 · Inventories for sale or use
beginning of year $18,812 · end of year $22,588
-
10a · Land, buildings and equipment: cost or other basis
$513,496
-
10b · Land, buildings and equipment: accumulated depreciation
$346,099
-
10c · Land, buildings and equipment, net
beginning of year $146,626 · end of year $167,397
-
11 · Investments: publicly traded securities
beginning of year $1,435,524 · end of year $1,603,121
-
15 · Other assets
beginning of year $2,126
-
27 · Net assets without donor restrictions
beginning of year $2,187,738 · end of year $2,374,443
Mission and programs · 2025
Mission
THE OBJECTIVES OF THE UNION AS THE REPRESENTATIVE OF ITS MEMBERS, ARE TO IMPROVE WORKING CONDITIONS AND LIVING STANDARDS OF MEMBERS THROUGH COLLECTIVE BARGAINING, EDUCATION, TRAINING AND EMPLOYEE BENEFITS AND TO ESTABLISH NECESSARY PROCEDURES FOR THE AMICABLE ADJUSTMENT OF ALL DISPUTES WHICH MAY ARISE BETWEEN EMPLOYERS AND EMPLOYEES.
-
THE OBJECTIVES OF THE UNION AS THE REPRESENTATIVE OF ITS MEMBERS, ARE TO IMPROVE WORKING CONDITIONS AND LIVING STANDARDS OF MEMBERS THROUGH COLLECTIVE BARGAINING, EDUCATION, TRAINING AND EMPLOYEE BENEFITS AND TO ESTABLISH NECESSARY PROCEDURES FOR THE AMICABLE ADJUSTMENT OF ALL DISPUTES WHICH MAY ARISE BETWEEN EMPLOYERS AND EMPLOYEES.
As filed on the 2025 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
DAVID KAZIMIERCZAK
PRESIDENT/BUSINESS MANAGER
- Total calculated
- $218,946
- From this org
- $138,046
- From related orgs
- $0
- Other
- $80,900
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $133,395
- Bonus
- $651
- Other
- $4,000
- Deferred
- $50,934
- Nontaxable benefits
- $29,966
- Filer's total
- $218,946
-
ERIC MCGRATH
VP/FINANCIAL SECRETARY
- Total calculated
- $199,422
- From this org
- $118,522
- From related orgs
- $0
- Other
- $80,900
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $114,124
- Bonus
- $598
- Other
- $3,800
- Deferred
- $50,934
- Nontaxable benefits
- $29,966
- Filer's total
- $199,422
-
DARRIN AUGER
REC CORR SEC/TSTE/BUS REP
- Total calculated
- $198,308
- From this org
- $117,408
- From related orgs
- $0
- Other
- $80,900
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $113,801
- Bonus
- $607
- Other
- $3,000
- Deferred
- $50,934
- Nontaxable benefits
- $29,966
- Filer's total
- $198,308
-
DANIEL PRATS
TREASURER
- Total calculated
- $198,058
- From this org
- $117,158
- From related orgs
- $0
- Other
- $80,900
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $114,146
- Bonus
- $612
- Other
- $2,400
- Deferred
- $50,934
- Nontaxable benefits
- $29,966
- Filer's total
- $198,058
-
NICHOLAS GIROLAMO
GUARD
- Total calculated
- $1,031
- From this org
- $1,031
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
-
JAMES MORRISON
CONDUCTOR/EXECUTIVE BOARD
- Total calculated
- $0
- Hours/week
- 1
-
ROGER WITTER
TRUSTEE/ EXEC. BOARD EFF 9/25
- Total calculated
- $294
- From this org
- $250
- From related orgs
- $0
- Other
- $44
- Hours/week
- 1
-
CHRISTOPHER BUSHIKA
EXECUTIVE BOARD
- Total calculated
- $0
- Hours/week
- 1
-
ROBERT BECKWITH
EXECUTIVE BOARD - EFF 05/26
- Total calculated
- $196,753
- From this org
- $115,853
- From related orgs
- $0
- Other
- $80,900
- Hours/week
- 1
Schedule J breakdown matched by us
- Base
- $114,425
- Bonus
- $678
- Other
- $750
- Deferred
- $50,934
- Nontaxable benefits
- $29,966
- Filer's total
- $196,753
-
ERIC FOX
EXECUTIVE BOARD - THRU 05/26
- Total calculated
- $0
- Hours/week
- 1
-
KENNETH MOULTON JR
EXECUTIVE BOARD
- Total calculated
- $250
- From this org
- $250
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
-
JUSTINE TETREAULT
EXECUTIVE BOARD - THRU 08/25
- Total calculated
- $0
- Hours/week
- 1
-
JAY LISHNESS
AUDITOR
- Total calculated
- $0
- Hours/week
- 1
-
LEONARD DELGATTO
AUDITOR
- Total calculated
- $0
- Hours/week
- 1
-
BETHANY DIROCCO
AUDITOR - EFF 09/25
- Total calculated
- $0
- Hours/week
- 1
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
- 3 · Approval by the board or compensation committee
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Related organizations on this return
Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.
-
IUOE LOCAL 98 POLITICAL ACTION COMM
527 · SUPPORT POL CANDIDATES FAVORABLE TO LABOR · MA · controlled entity
Directly controlled by LOCAL 98
Provenance
- Return type
- form_990
- Tax year
- 2025
- Filed
- 14 September 2026
- IRS schema version
- 2025v4.2
- Source object
- 202602579349300610
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