Form 990 for tax year 2024
Filed by INTERNATIONAL UNION OF OPERATING ENGINEERS WELFARE FUND 478.
Totals
- Total revenue
- $81,911,055
- Total expenses
- $73,625,631
- Contributions and grants received
- $0
- Grants paid
- $0
- Program service revenue
- $69,835,622
- Investment income
- $12,041,545
- Other revenue
- $33,888
- Total assets, end of year
- $137,428,740
- Total liabilities, end of year
- $13,512,742
- Net assets or fund balances, end of year
- $123,915,998
- Program services expenses (Part IX)
- not reported
- Management and general expenses
- not reported
- Fundraising expenses
- not reported
- Program service expenses (Part III)
- not reported
Listed in Part VII
-
CHRISTOPHER COZZI
UNION TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
KYLE ZIMMER
UNION TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
GARRY GYENIZS
UNION TRUSTEE THRU 5/24
- Total calculated
- $0
- Hours/week
- 1
-
JOHN BUTTS
EMPLYR TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
THOMAS ONEGLIA
EMPLYR TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
VINCENT FEDERICO
EMPLYR TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
DOROTHY SINISCALCHI
EXECUTIVE DIR. THRU 4/24
- Total calculated
- $287,841
- From this org
- $201,862
- From related orgs
- $0
- Other
- $85,979
- Hours/week
- 12 + 23 related
Schedule J breakdown matched by us
- Base
- $174,775
- Bonus
- $0
- Other
- $27,087
- Deferred
- $65,921
- Nontaxable benefits
- $20,058
- Filer's total
- $287,841
-
NATE BROWN
UNION TRUSTEE EFF 5/24
- Total calculated
- $0
- Hours/week
- 0
-
DEBORAH PALMIERI
EXECUTIVE DIR. EFF 4/24
- Total calculated
- $201,090
- From this org
- $138,802
- From related orgs
- $0
- Other
- $62,288
- Hours/week
- 12 + 23 related
Schedule J breakdown matched by us
- Base
- $113,823
- Bonus
- $0
- Other
- $24,979
- Deferred
- $46,384
- Nontaxable benefits
- $15,904
- Filer's total
- $201,090
-
LAURIE LINTON
ASST EXECUTIVE DIR
- Total calculated
- $296,840
- From this org
- $199,623
- From related orgs
- $0
- Other
- $97,217
- Hours/week
- 14 + 21 related
Schedule J breakdown matched by us
- Base
- $199,623
- Bonus
- $0
- Other
- $0
- Deferred
- $70,379
- Nontaxable benefits
- $26,838
- Filer's total
- $296,840
-
COLIN EDWARDS
NETWORK ADMIN.
- Total calculated
- $309,252
- From this org
- $209,353
- From related orgs
- $0
- Other
- $99,899
- Hours/week
- 14 + 21 related
Schedule J breakdown matched by us
- Base
- $209,353
- Bonus
- $0
- Other
- $0
- Deferred
- $73,061
- Nontaxable benefits
- $26,838
- Filer's total
- $309,252
-
STEPHEN ZLAMANY
NETWORK ADMIN.
- Total calculated
- $266,040
- From this org
- $175,446
- From related orgs
- $0
- Other
- $90,594
- Hours/week
- 12 + 23 related
Schedule J breakdown matched by us
- Base
- $175,446
- Bonus
- $0
- Other
- $0
- Deferred
- $63,756
- Nontaxable benefits
- $26,838
- Filer's total
- $266,040
-
CHERYL DESKIN-MERWEDE
CLAIMS SUPERVISOR
- Total calculated
- $236,739
- From this org
- $152,450
- From related orgs
- $0
- Other
- $84,289
- Hours/week
- 35
Schedule J breakdown matched by us
- Base
- $152,450
- Bonus
- $0
- Other
- $0
- Deferred
- $57,451
- Nontaxable benefits
- $26,838
- Filer's total
- $236,739
-
KELLY EILEEN DWYER
PAYROLL AND EE BNF. ACCT.
- Total calculated
- $236,710
- From this org
- $152,431
- From related orgs
- $0
- Other
- $84,279
- Hours/week
- 8 + 27 related
Schedule J breakdown matched by us
- Base
- $152,431
- Bonus
- $0
- Other
- $0
- Deferred
- $57,441
- Nontaxable benefits
- $26,838
- Filer's total
- $236,710
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)
- PART III- ADDITIONAL INFORMATION
- DOROTHY SINISCALCHI RECEIVED COMPENSATION AND BENEFITS IN HER CAPACITY AS EXECUTIVE DIRECTOR OF THE RELATED TRAINING, HEALTH, PENSION, ANNUITY AND OFFICERS AND EMPLOYEES PENSION FUNDS. COMPENSATION AND BENEFITS ARE PAID BY THE HEALTH FUND WITH REIMBURSEMENTS MADE ACCORDINGLY. THE HEALTH FUND'S POSITION OF THESE EXPENSES WAS 33% OF THE GROSS AMOUNTS DETAILED ON SCHEDULE J, PART II. DOROTHY VACATED HER POSITION 04-24. DEBORAH PALMIERI EFFECTIVE 04-24 RECEIVED COMPENSATION AND BENEFITS IN HER CAPACITY AS EXECUTIVE DIRECTOR OF THE RELATED TRAINING, HEALTH, PENSION, ANNUITY AND OFFICERS AND EMPLOYEES PENSION FUNDS. COMPENSATION AND BENEFITS ARE PAID BY THE HEALTH FUND WITH REIMBURSEMENTS MADE ACCORDINGLY. THE HEALTH FUND'S PORTION OF THESE EXPENSES WAS 33% 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.
-
501(A) · BENEFIT FUND · CT
-
OPERATING ENGINEERS LOCAL 478 TRAINING
501(C)(3) · BENEFIT FUND · CT
-
501(A) · BENEFIT FUND · CT
-
OFFICERS & EMPLOYEES OF L478 & FD RET PL
501(A) · BENEFIT FUND · CT
-
501(C)5 · LABOR UNION · CT
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 partnerships
Part III: related organizations taxable as a partnership, with the filer's share.
-
SEE SUPPLEMENTAL INFORMATION
Related corporations and trusts
Part IV: related organizations taxable as a corporation or trust.
-
SEE SUPPLEMENTAL INFORMATION
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 23 October 2025
- IRS schema version
- 2024v5.2
- Source object
- 202532969349301683
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