Nonprofit · EIN 04-1673765
INTERNATIONAL UNION OF OPERATING ENGINEERS-98
Tax-exempt · SOUTHWICK, MA 01077
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2026 | 990 | $2,136,615 | $1,941,984 | $194,631 | $2,374,443 | $0 | $2,374,443 |
| June 30, 2025 | 990 | $2,126,334 | $1,887,984 | $238,350 | $2,187,738 | $0 | $2,187,738 |
| June 30, 2024 | 990 | $2,045,457 | $1,771,302 | $274,155 | $1,961,150 | $22,082 | $1,939,068 |
Financial details: 990 for the year ended June 30, 2026
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $2,042,920
- Investment income
- $64,393
- Other revenue
- $29,302
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $1,056,275
- Other salaries and wages
- $82,389
- Salaries, compensation and benefits (total)
- $1,278,427
- Professional fundraising fees
- $0
- Legal fees
- $20,913
- Accounting fees
- $26,000
- Occupancy
- $29,484
- Travel
- $14,753
- Depreciation
- $57,096
Balance sheet and other
- Total assets, start of year
- $2,187,738
- Total assets, end of year
- $2,374,443
- Total liabilities, end of year
- $0
- Net assets, end of year
- $2,374,443
- Land, buildings and equipment
- $167,397
- Publicly traded securities
- $1,603,121
- Net assets without donor restrictions
- $2,374,443
- Gross receipts
- $2,136,615
- Employees
- 9
- Volunteers
- 0
- Year formed
- 1940
- State of legal domicile
- MA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DAVID KAZIMIERCZAK | PRESIDENT/BUSINESS MANAGER Trustee or director, Officer | 40 | $138,046 | $80,900 |
| ERIC MCGRATH | VP/FINANCIAL SECRETARY Trustee or director, Officer | 40 | $118,522 | $80,900 |
| DARRIN AUGER | REC CORR SEC/TSTE/BUS REP Trustee or director, Officer | 40 | $117,408 | $80,900 |
| DANIEL PRATS | TREASURER Trustee or director, Officer | 40 | $117,158 | $80,900 |
| ROBERT BECKWITH | EXECUTIVE BOARD - EFF 05/26 Trustee or director, Officer | 1 | $115,853 | $80,900 |
| NICHOLAS GIROLAMO | GUARD Trustee or director, Officer | 1 | $1,031 | $0 |
| ROGER WITTER | TRUSTEE/ EXEC. BOARD EFF 9/25 Trustee or director, Officer | 1 | $250 | $44 |
| KENNETH MOULTON JR | EXECUTIVE BOARD Trustee or director, Officer | 1 | $250 | $0 |
| JAMES MORRISON | CONDUCTOR/EXECUTIVE BOARD Trustee or director, Officer | 1 | $0 | $0 |
| CHRISTOPHER BUSHIKA | EXECUTIVE BOARD Trustee or director, Officer | 1 | $0 | $0 |
| ERIC FOX | EXECUTIVE BOARD - THRU 05/26 Trustee or director, Officer | 1 | $0 | $0 |
| JUSTINE TETREAULT | EXECUTIVE BOARD - THRU 08/25 Trustee or director, Officer | 1 | $0 | $0 |
| JAY LISHNESS | AUDITOR Trustee or director, Officer | 1 | $0 | $0 |
| LEONARD DELGATTO | AUDITOR Trustee or director, Officer | 1 | $0 | $0 |
| BETHANY DIROCCO | AUDITOR - EFF 09/25 Trustee or director, Officer | 1 | $0 | $0 |
990 for the year ended June 30, 2025: 18 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DAVID KAZIMIERCZAK | PRESIDENT/BUSINESS MANAGER-EFF 09/24 Officer | 40 | $114,544 | $79,704 |
| ERIC MCGRATH | VP/FINANCIAL SECRETARY-EFF 09/24 Officer | 40 | $109,657 | $79,704 |
| DARRIN AUGER | REC CORR SEC/TSTE/BUS REP-EFF 09/24 Officer | 40 | $108,814 | $79,704 |
| DANIEL PRATS | TREASURER-EFF 09/24 Officer | 40 | $108,794 | $79,704 |
| WILLIAM D FAY | PRESIDENT/BUSINESS MGR-THRU 09/24 Officer | 40 | $111,108 | $59,368 |
| NATE SENSER | TRUSTEE Officer | 1 | $1,006 | $176 |
| NICHOLAS GIROLAMO | GUARD Officer | 1 | $1,034 | $0 |
| JAMES MORRISON | CONDUCTOR/EXECUTIVE BOARD Officer | 1 | $250 | $0 |
| CHRISTOPHER BUSHIKA | EXECUTIVE BOARD Officer | 1 | $250 | $0 |
| ERIC FOX | EXECUTIVE BOARD Officer | 1 | $250 | $0 |
| KENNETH MOULTON JR | EXECUTIVE BOARD Officer | 1 | $250 | $0 |
| MIKE JONES JR | FINANCIAL SECRETARY-THRU 09/24 Officer | 40 | $0 | $0 |
| LEONARD DELGATTO | AUD/TREAS/BUS REP-THRU 09/24 Officer | 1 | $0 | $0 |
| DAVID KAZIMIERCZAK | VP/REC CORR SEC/BUS REP-THRU 09/24 Officer | 40 | $0 | $0 |
| JUSTINE TETREAULT | EXECUTIVE BOARD-EFF 04/25 Officer | 1 | $0 | $0 |
| ROGER WITTER | TRUSTEE Officer | 1 | $0 | $0 |
| AARON PERRAS | AUDITOR Officer | 1 | $0 | $0 |
| JAY LISHNESS | AUDITOR Officer | 1 | $0 | $0 |
990 for the year ended June 30, 2024: 14 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| WILLIAM D FAY | PRESIDENT/BUSINESS MANAGER Officer | 40 | $125,219 | $79,443 |
| DARRIN AUGER | TRUSTEE/BUS REP Officer | 40 | $105,521 | $79,443 |
| DAVID KAZIMIERCZAK | VP/REC CORR SEC/BUS REP Officer | 40 | $105,155 | $79,443 |
| LEONARD DELGATTO | AUD/TREAS/BUS REP Officer | 40 | $64,035 | $43,030 |
| NICHOLAS GIROLAMO | GUARD Officer | 1 | $1,046 | $0 |
| NATE SENSER | TRUSTEE/EXECUTIVE BOARD Officer | 1 | $1,009 | $0 |
| JAMES MORRISON | CONDUCTOR/EXECUTIVE BOARD Officer | 1 | $250 | $0 |
| CHRISTOPHER BUSHIKA | EXECUTIVE BOARD Officer | 1 | $250 | $0 |
| KENNETH MOULTON JR | EXECUTIVE BOARD Officer | 1 | $250 | $0 |
| ERIC FOX | EXECUTIVE BOARD Officer | 1 | $250 | $0 |
| MIKE JONES JR | FINANCIAL SEC Officer | 1 | $0 | $0 |
| ROGER WITTER | TRUSTEE Officer | 1 | $0 | $0 |
| AARON PERRAS | AUDITOR Officer | 1 | $0 | $0 |
| JAY LISHNESS | AUDITOR Officer | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1290, SOUTHWICK, MA 01077-1290
- Principal officer (990 for 2025)
- DAVID KAZIMIERCZAK, 40 HUDSON DRIVE PO BOX 1290, SOUTHWICK, MA 01077
- Signed the 990
- DAVID KAZIMIERCZAK, BUSINESS MANAGER
- Phone
- (413) 525-4291
- Website
- IUOELOCAL98.ORG
- Return prepared by
- SCHULTHEIS & PANETTIERI LLP
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.
Program accomplishments
- 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.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | 990 on file |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 04-1673765
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1958
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $2,374,443
- Income (IRS master file)
- $2,136,615
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2026 | $2,136,615 | $1,941,984 | $2,374,443 | XML |
| 990 | June 2025 | $2,126,334 | $1,887,984 | $2,187,738 | XML |
| 990 | June 2024 | $2,045,457 | $1,771,302 | $1,961,150 | XML |
| 990 | June 2023 | $1,888,574 | $1,763,532 | $1,656,135 | IRS |
| 990 | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 04-1673765).
Questions about INTERNATIONAL UNION OF OPERATING ENGINEERS-98
- What is the EIN of INTERNATIONAL UNION OF OPERATING ENGINEERS-98?
- The employer identification number (EIN) of INTERNATIONAL UNION OF OPERATING ENGINEERS-98 is 04-1673765.
- Is INTERNATIONAL UNION OF OPERATING ENGINEERS-98 tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1958.
- Are donations to INTERNATIONAL UNION OF OPERATING ENGINEERS-98 tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does INTERNATIONAL UNION OF OPERATING ENGINEERS-98 file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of INTERNATIONAL UNION OF OPERATING ENGINEERS-98 due?
- The return for tax year 2026 (the year ending June 30, 2027) is due November 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did INTERNATIONAL UNION OF OPERATING ENGINEERS-98 last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2026.
- Who is the principal officer of INTERNATIONAL UNION OF OPERATING ENGINEERS-98?
- The 990 for the year ended June 30, 2026 names DAVID KAZIMIERCZAK.
- Who are the officers and directors of INTERNATIONAL UNION OF OPERATING ENGINEERS-98?
- The 990 for the year ended June 30, 2026 lists 15 people; 8 received compensation from the organization, the highest $138,046 (DAVID KAZIMIERCZAK, PRESIDENT/BUSINESS MANAGER).
- How much revenue does INTERNATIONAL UNION OF OPERATING ENGINEERS-98 have?
- On its 990 for the year ended June 30, 2026 it reported revenue of $2,136,615, expenses of $1,941,984 and total assets of $2,374,443 at year end.
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