INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 98
EIN 04-2123707 SOUTHWICK, MA
- Revenue 2025
- $17,375,828
- Expenses 2025
- $15,856,200
As filed
- Subsection
- 09
- Classification
- 3000
- Street
- PO BOX 1290
These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).
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.
Officers and directors · 2025
As listed in Part VII of the 2025 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
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. Earlier years are each on their own filing page.
Filings
-
2025
- Revenue
- $17,375,828
- Expenses
- $15,856,200
- Contributions
- $0
- Grants paid
- $0
-
2024
- Revenue
- $16,913,598
- Expenses
- $15,285,886
- Contributions
- $0
- Grants paid
- $0
-
2023
- Revenue
- $16,668,641
- Expenses
- $14,912,457
- Contributions
- $0
- Grants paid
- $0
-
2022
- Revenue
- $16,334,126
- Expenses
- $14,822,597
- Contributions
- $0
- Grants paid
- $0
The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.
Other returns filed
-
2021 · 990
- Revenue
- $14,859,404
- Expenses
- $14,393,535
- Assets (EOY)
- $17,444,456
-
2020 · 990
- Revenue
- $14,593,811
- Expenses
- $13,747,199
- Assets (EOY)
- $17,105,752
-
2019 · 990
- Revenue
- $13,913,790
- Expenses
- $13,677,945
- Assets (EOY)
- $16,292,677
-
2018 · 990
- Revenue
- $13,499,208
- Expenses
- $13,201,084
- Assets (EOY)
- $15,354,688
-
2017 · 990
- Revenue
- $13,592,641
- Expenses
- $12,208,785
- Assets (EOY)
- $15,561,673
-
2016 · 990
- Revenue
- $12,473,393
- Expenses
- $11,705,304
- Assets (EOY)
- $14,077,410
-
2015 · 990
- Revenue
- $11,560,916
- Expenses
- $11,032,103
- Assets (EOY)
- $13,247,754
-
2014 · 990
- Revenue
- $11,046,782
- Expenses
- $10,334,396
- Assets (EOY)
- $12,631,755
-
2013 · 990
- Revenue
- $10,797,322
- Expenses
- $9,844,211
- Assets (EOY)
- $12,088,563
-
2012 · 990
- Revenue
- not reported
- Expenses
- $9,877,906
- Assets (EOY)
- $11,047,159
Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.
Grants made
No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.
Grants received
No itemized grant names this organization as a recipient. Only grants over $5,000 are itemized, and only by filers of the full Form 990.
Related organizations
From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.
Declared on its 2025 return
-
501(A) · PROVIDE RET BENEFITS TO PARTICIPANTS · MA
-
501(A) · PROVIDE RET BENEFITS TO PARTICIPANTS · MA
-
IUOE LOCAL 98 EMPLOYERS COOP TR
501(C)(5) · TO IMPROVE LABOR MGMT REL, SECURE EMPLOYMENT · MA
-
LOCAL 98 ENG JT TR RETRAINING AP & TR FD
501(C)(3) · PROVIDE TRAINING, SKILL IMPROVEMENT AND SAFETY EDUCATION · MA
-
501(C)5 · LABOR UNION · MA
-
MUNICIPAL GOVERNMENT · VT
Declared as related by
-
INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 98 & EMPL COOP TR
On its 2025 return
-
INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 98 TRAINING FUND
On its 2025 return
Taxable family
From Schedule R Parts I, III and IV: entities that legally are the filer, and taxable partnerships, corporations and trusts it is related to. These record ownership and control, not shared board members or money.
Related corporations and trusts on its 2025 return
-
SEE SCHEDULE R SUPPLEMENTAL INFORMATION
Listed by
-
MID CENTRAL OPERATING ENGINEERS HEALTH & WELFARE FUND
As a related corporation or trust on its 2022 return
Other IRS files
Auto-Revocation List
Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.
Publication 78
Not present in the most recent drop.
These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.
What this page reflects
The registration facts above come from the IRS Business Master File published 13 October 2026 and read 26 October 2026, for every organization at once. Returns through tax year 2025, the newest we have parsed for this organization.