Form 990 for tax year 2025
Filed by INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 98 & EMPL COOP TR.
Totals
- Total revenue
- $606,717
- Total expenses
- $654,647
- Contributions and grants received
- $0
- Grants paid
- $574,520
- Program service revenue
- $569,860
- Investment income
- $36,857
- Other revenue
- $0
- Total assets, end of year
- $992,269
- Total liabilities, end of year
- $14,250
- Net assets or fund balances, end of year
- $978,019
- 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 $569,860 · related or exempt $569,860
-
3 · Investment income
total $36,857 · related or exempt $36,857
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $574,520
-
11b · Fees: legal
total $699
-
11c · Fees: accounting
total $14,000
-
13 · Office expenses
total $74
-
22 · Depreciation, depletion and amortization
total $569
-
23 · Insurance
total $3,147
-
24a · Other expenses: NET REIMBURSED EXP
total $58,000
-
24b · Other expenses: PUBLICATIONS
total $3,638
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $8,626 · end of year $8,705
-
2 · Savings and temporary cash investments
beginning of year $1,004,325 · end of year $940,507
-
4 · Accounts receivable
beginning of year $46,000 · end of year $41,000
-
10a · Land, buildings and equipment: cost or other basis
$10,626
-
10b · Land, buildings and equipment: accumulated depreciation
$8,569
-
10c · Land, buildings and equipment, net
beginning of year $2,626 · end of year $2,057
-
17 · Accounts payable and accrued expenses
beginning of year $13,000 · end of year $14,250
-
25 · Other liabilities
beginning of year $22,628 · end of year $0
-
27 · Net assets without donor restrictions
beginning of year $1,025,949 · end of year $978,019
Mission and programs · 2025
Mission
TO IMPROVE LABOR MANAGEMENT RELATIONSHIPS, PRESERVE EMPLOYMENT SECURITY, ENHANCE ECONOMIC DEVELOPMENT IN THE COMMUNITY AND IMPROVE COMMUNICATION WITH RESPECT TO INDIVIDUAL ADVANCEMENTS, AND TO PROMOTE THE ECONOMIC COMPETITIVENESS OF OPERATING ENGINEERS AND EMPLOYERS IN THE INDUSTRY, PRIMARILY BY AWARDING GRANTS TO ELIGIBLE EMPLOYERS WHO ARE COLLECTIVELY BARGAINED WITH THE UNION.
-
TO IMPROVE LABOR MANAGEMENT RELATIONSHIPS, PRESERVE EMPLOYMENT SECURITY, ENHANCE ECONOMIC DEVELOPMENT IN THE COMMUNITY AND IMPROVE COMMUNICATION WITH RESPECT TO INDIVIDUAL ADVANCEMENTS, AND TO PROMOTE THE ECONOMIC COMPETITIVENESS OF OPERATING ENGINEERS AND EMPLOYERS IN THE INDUSTRY, PRIMARILY BY AWARDING GRANTS TO ELIGIBLE EMPLOYERS WHO ARE COLLECTIVELY BARGAINED WITH THE UNION.
As filed on the 2025 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
David KazimierczakDAVID KAZIMIERCZAK
UNION TRUSTEE/CHAIRPERSON
- Total calculated
- $0
- Hours/week
- 1 + 4 related
-
Darrin AugerDARRIN AUGER
UNION TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 4 related
-
Jenna RahkonenJENNA RAHKONEN
EMPLOYER TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 4 related
-
Jonathan PecoyJONATHAN PECOY
EMPLOYER TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 4 related
-
Kara RichotteKARA RICHOTTE
FUND ADMINISTRATOR
- Total calculated
- $225,846
- From this org
- $0
- From related orgs
- $144,703
- Other
- $81,143
- Hours/week
- 1 + 39 related
Schedule J breakdown matched by us
- Base
- $0 + $144,162 related
- Bonus
- $0 + $541 related
- Other
- $0
- Deferred
- $0 + $51,612 related
- Nontaxable benefits
- $0 + $29,531 related
- Filer's total
- $0 + $225,846 related
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 INFORMATION:
- 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 COOPERATIVE TRUST'S PORTION OF THESE EXPENSES IS 6% 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
-
MORAIS CONTRACTORS INC
$99,948
TO SUCCESSFULLY BID AND OBTAIN JOBS IN CONSTRUCTION INDUSTRY
-
LUDLOW CONSTRUCTION CO INC
$83,047
TO SUCCESSFULLY BID AND OBTAIN JOBS IN CONSTRUCTION INDUSTRY
-
RIFENBURG CONTRACTING CORP
$65,291
TO SUCCESSFULLY BID AND OBTAIN JOBS IN CONSTRUCTION INDUSTRY
-
BALTAZAR CONTRACTORS INC
$54,306
TO SUCCESSFULLY BID AND OBTAIN JOBS IN CONSTRUCTION INDUSTRY
-
ET & L CORP
$52,595
TO SUCCESSFULLY BID AND OBTAIN JOBS IN CONSTRUCTION INDUSTRY
-
CARACAS CONSTRUCTION CORP
$44,991
TO SUCCESSFULLY BID AND OBTAIN JOBS IN CONSTRUCTION INDUSTRY
-
NORTHERN GENERAL CONT INC
$40,846
TO SUCCESSFULLY BID AND OBTAIN JOBS IN CONSTRUCTION INDUSTRY
-
DW WHITE CONSTRUCTION INC
$36,321
TO SUCCESSFULLY BID AND OBTAIN JOBS IN CONSTRUCTION INDUSTRY
-
JH MAXYMILLIAN INC
$34,977
TO SUCCESSFULLY BID AND OBTAIN JOBS IN CONSTRUCTION INDUSTRY
-
DAVID G ROACH & SON INC
$29,984
TO SUCCESSFULLY BID AND OBTAIN JOBS IN CONSTRUCTION INDUSTRY
The 10 largest by cash amount. The API serves every itemized grant.
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 ANNUITY FUND
501(A) · PROVIDE RET BENEFITS TO PARTICIPANTS · MA
-
IUOE LOCAL 98 PENSION FUND
501(A) · PROVIDE RET BENEFITS TO PARTICIPANTS · MA
-
IUOE LOCAL 98 HEALTH & WELFARE FUND
501(C)9 · PROVIDE HEALTH CARE AND DEATH BENEFITS TO ELIG PARTIC. · MA
-
LOCAL 98 ENG JT TR RETRAINING AP &
501(C)3 · PROVIDE TRAINING AND SKILL IMPROVEMENT · MA
Provenance
- Return type
- form_990
- Tax year
- 2025
- Filed
- 24 June 2026
- IRS schema version
- 2025v4.2
- Source object
- 202621759349300517
Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.
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