Nonprofit · EIN 04-2123707
INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 98
Also known as HEALTH AND WELFARE FUND
Tax-exempt · SOUTHWICK, MA 01077
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $17,375,828 | $15,856,200 | $1,519,628 | $24,515,456 | $533,105 | $23,982,351 |
| December 31, 2024 | 990 | $16,913,598 | $15,285,886 | $1,627,712 | $21,914,140 | $324,647 | $21,589,493 |
| December 31, 2023 | 990 | $16,668,641 | $14,912,457 | $1,756,184 | $20,103,623 | $434,167 | $19,669,456 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $16,637,216
- Investment income
- $738,612
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $15,174,259
- Compensation of officers, directors and key employees
- $225,846
- Other salaries and wages
- $222,241
- Salaries, compensation and benefits (total)
- $724,770
- Professional fundraising fees
- $0
- Legal fees
- $85,001
- Accounting fees
- $220,939
- Occupancy
- $54,756
- Depreciation
- $6,377
Balance sheet and other
- Total assets, start of year
- $21,914,140
- Total assets, end of year
- $24,515,456
- Total liabilities, end of year
- $533,105
- Net assets, end of year
- $23,982,351
- Land, buildings and equipment
- $29,661
- Publicly traded securities
- $18,058,992
- Gross receipts
- $17,375,828
- Employees
- 5
- Volunteers
- 0
- Year formed
- 1959
- 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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| KARA RICHOTTE | FUND ADMINISTRATOR Officer | 13 | $144,703 | $0 | $81,143 |
| DAVID KAZIMIERCZAK | UNION TRUSTEE Trustee or director | 1 | $0 | $114,544 | $79,703 |
| DARRIN AUGER | UNION TRUSTEE Trustee or director | 1 | $0 | $108,814 | $79,703 |
| DANIEL PRATS | UNION TRUSTEE Trustee or director | 1 | $0 | $108,794 | $79,703 |
| CHRISTOPHER GAGLIARDUCCI | EMPLOYER TRUSTEE/SECRETARY Trustee or director | 1 | $0 | $0 | $0 |
| JENNA RAHKONEN | EMPLOYER TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| JONATHAN PECOY | EMPLOYER TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| KARA RICHOTTE | FUND ADMINISTRATOR Officer | 13 | $124,958 | $0 | $79,745 |
| WILLIAM D FAY | UNION TRUSTEE/CHAIRMAN - THRU 9/24 Trustee or director | 1 | $0 | $125,219 | $79,443 |
| DARRIN AUGER | UNION TRUSTEE Trustee or director | 1 | $0 | $105,521 | $79,443 |
| DAVID KAZIMIERCZAK | UNION TRUSTEE Trustee or director | 1 | $0 | $105,155 | $79,443 |
| DANIEL PRATS | UNION TRUSTEE - EFF 9/24 Trustee or director | 1 | $0 | $89,151 | $67,449 |
| CHRISTOPHER GAGLIARDUCCI | EMPLOYER TRUSTEE/SECRETARY Trustee or director | 1 | $0 | $0 | $0 |
| JENNA RAHKONEN | EMPLOYER TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| JONATHAN PECOY | EMPLOYER TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| WILLIAM D FAY | UNION TRUSTEE/CHAIRMAN Trustee or director | 1 | $0 | $122,736 | $78,194 |
| KARA RICHOTTE | FUND ADMINISTRATOR Officer | 13 | $110,790 | $0 | $78,394 |
| DAVID KAZIMIERCZAK | UNION TRUSTEE Trustee or director | 1 | $0 | $102,904 | $78,194 |
| DARRIN AUGER | UNION TRUSTEE Trustee or director | 1 | $0 | $97,048 | $78,194 |
| CHRISTOPHER GAGLIARDUCCI | EMPLOYER TRUSTEE/SECRETARY Trustee or director | 1 | $0 | $0 | $0 |
| JENNA RAHKONEN | EMPLOYER TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| JONATHAN PECOY | EMPLOYER TRUSTEE - EFF 3/2023 Trustee or director | 1 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1290, SOUTHWICK, MA 01077-1290
- Principal officer (990 for 2025)
- KARA A RICHOTTE, PO BOX 1290, SOUTHWICK, MA 010771290
- Signed the 990
- KARA A RICHOTTE, FUND ADMINISTRATOR
- Phone
- (413) 998-3230
- Website
- WWW.IUOELOCAL98.ORG
- Return prepared by
- SCHULTHEIS & PANETTIERI LLP
Mission
TO PROVIDE HEALTH CARE AND DEATH BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS.
Program accomplishments
- TO PROVIDE HEALTH CARE AND DEATH BENEFITS TO ELIGIBLE PARTICIPANTS ANDTHEIR DEPENDENTS.
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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 04-2123707
- Tax-exempt status
- 501(c)(9): Voluntary employees' beneficiary association
- Donations deductible
- No
- Exempt since
- 1958
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $24,515,456
- Income (IRS master file)
- $17,375,828
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $17,375,828 | $15,856,200 | $24,515,456 | XML |
| 990 | December 2024 | $16,913,598 | $15,285,886 | $21,914,140 | XML |
| 990 | December 2023 | $16,668,641 | $14,912,457 | $20,103,623 | XML |
| 990 | December 2022 | $16,334,126 | $14,822,597 | $17,700,661 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | 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 04-2123707).
Questions about INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 98
- What is the EIN of INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 98?
- The employer identification number (EIN) of INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 98 is 04-2123707.
- Is INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 98 tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(9) since 1958.
- Are donations to INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 98 tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 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 LOCAL 98 due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 98 last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 98?
- The 990 for the year ended December 31, 2025 names KARA A RICHOTTE.
- Who are the officers and directors of INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 98?
- The 990 for the year ended December 31, 2025 lists 7 people; 1 received compensation from the organization, the highest $144,703 (KARA RICHOTTE, FUND ADMINISTRATOR).
- How much revenue does INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 98 have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $17,375,828, expenses of $15,856,200 and total assets of $24,515,456 at year end.
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