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← INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 98

Form 990 for tax year 2025

Filed by INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 98.

Totals

Total revenue
$17,375,828
Total expenses
$15,856,200
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$16,637,216
Investment income
$738,612
Other revenue
$0
Total assets, end of year
$24,515,456
Total liabilities, end of year
$533,105
Net assets or fund balances, end of year
$23,982,351
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: EMPLOYERS' CONTRIB.

    total $16,530,329 · related or exempt $16,530,329

  • 2b · Program service revenue: PARTCIPANTS' CONTRIB.

    total $106,887 · related or exempt $106,887

  • 3 · Investment income

    total $738,612 · excluded $738,612

Functional expenses

Part IX, the statement of functional expenses.

  • 4 · Benefits paid to or for members

    total $15,174,259

  • 5 · Compensation of officers, directors and key employees

    total $225,846

  • 7 · Other salaries and wages

    total $222,241

  • 8 · Pension plan contributions

    total $144,812

  • 9 · Other employee benefits

    total $88,565

  • 10 · Payroll taxes

    total $43,306

  • 11b · Fees: legal

    total $85,001

  • 11c · Fees: accounting

    total $220,939

  • 11f · Fees: investment management

    total $26,000

  • 11g · Fees: other

    total $104,808

  • 13 · Office expenses

    total $43,972

  • 14 · Information technology

    total $112,124

  • 16 · Occupancy

    total $54,756

  • 19 · Conferences, conventions and meetings

    total $4,986

  • 22 · Depreciation, depletion and amortization

    total $6,377

  • 23 · Insurance

    total $48,156

  • 24a · Other expenses: REIMB FROM REL. ORG.

    total -$174,948

  • 24b · Other expenses: REIMB OF COLLECTION EXP

    total -$575,000

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $5,084,735 · end of year $3,711,421

  • 4 · Accounts receivable

    beginning of year $1,519,094 · end of year $1,254,391

  • 9 · Prepaid expenses and deferred charges

    beginning of year $1,271,987 · end of year $1,460,991

  • 10a · Land, buildings and equipment: cost or other basis

    $69,000

  • 10b · Land, buildings and equipment: accumulated depreciation

    $39,339

  • 10c · Land, buildings and equipment, net

    beginning of year $31,938 · end of year $29,661

  • 11 · Investments: publicly traded securities

    beginning of year $14,006,386 · end of year $18,058,992

  • 17 · Accounts payable and accrued expenses

    beginning of year $301,647 · end of year $518,105

  • 25 · Other liabilities

    beginning of year $23,000 · end of year $15,000

  • 29 · Capital stock, trust principal or current funds

    beginning of year $0 · end of year $0

  • 30 · Paid-in or capital surplus, or land, building or equipment fund

    beginning of year $0 · end of year $0

  • 31 · Retained earnings, endowment or other funds

    beginning of year $21,589,493 · end of year $23,982,351

Mission and programs · 2025

Mission

TO PROVIDE HEALTH CARE AND DEATH BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS.

  • TO PROVIDE HEALTH CARE AND DEATH BENEFITS TO ELIGIBLE PARTICIPANTS ANDTHEIR DEPENDENTS.

As filed on the 2025 return.

Listed in Part VII

  • DAVID KAZIMIERCZAK

    UNION TRUSTEE

    Total calculated
    $194,247
    From this org
    $0
    From related orgs
    $114,544
    Other
    $79,703
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $111,391 related
    Bonus
    $0 + $653 related
    Other
    $0 + $2,500 related
    Deferred
    $0 + $50,303 related
    Nontaxable benefits
    $0 + $29,400 related
    Filer's total
    $0 + $194,247 related

  • DARRIN AUGER

    UNION TRUSTEE

    Total calculated
    $188,517
    From this org
    $0
    From related orgs
    $108,814
    Other
    $79,703
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $105,407 related
    Bonus
    $0 + $607 related
    Other
    $0 + $2,800 related
    Deferred
    $0 + $50,303 related
    Nontaxable benefits
    $0 + $29,400 related
    Filer's total
    $0 + $188,517 related

  • DANIEL PRATS

    UNION TRUSTEE

    Total calculated
    $188,497
    From this org
    $0
    From related orgs
    $108,794
    Other
    $79,703
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $105,781 related
    Bonus
    $0 + $613 related
    Other
    $0 + $2,400 related
    Deferred
    $0 + $50,303 related
    Nontaxable benefits
    $0 + $29,400 related
    Filer's total
    $0 + $188,497 related

  • CHRISTOPHER GAGLIARDUCCI

    EMPLOYER TRUSTEE/SECRETARY

    Total calculated
    $0
    Hours/week
    1 + 4 related

  • JENNA RAHKONEN

    EMPLOYER TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 4 related

  • JONATHAN PECOY

    EMPLOYER TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 4 related

  • KARA RICHOTTE

    FUND ADMINISTRATOR

    Total calculated
    $225,846
    From this org
    $144,703
    From related orgs
    $0
    Other
    $81,143
    Hours/week
    13 + 27 related

    Schedule J breakdown matched by us

    Base
    $144,162
    Bonus
    $541
    Other
    $0
    Deferred
    $51,612
    Nontaxable benefits
    $29,531
    Filer's total
    $225,846

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

The filer's explanations (Part III)

FORM 990, SCHEDULE J SUPPLEMENTAL EXPLANATION:
KARA RICHOTTE RECEIVES COMPENSATION AND BENEFITS IN HER CAPACITY AS FUND ADMINISTRATOR OF THE 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 41% OF THE GROSS AMOUNTS DETAILED ON SCHEDULE J, PART II.

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.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • SEE SCHEDULE R SUPPLEMENTAL INFORMATION

Provenance

Return type
form_990
Tax year
2025
Filed
24 June 2026
IRS schema version
2025v4.2
Source object
202611759349300226

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