Skip to main content
IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 04-2509496

INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 98 TRAINING FUND

Tax-exempt · SOUTHWICK, MA 01077

Financials

$1.2M$1.1M2023$1.2M$1.1M2024$1.2M$1.1M2025
Revenue Expenses · by fiscal year end
Financials of INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 98 TRAINING FUND by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$1,237,168$1,093,473$143,695$5,064,640$926,258$4,138,382
December 31, 2024990$1,242,479$1,117,764$124,715$5,096,298$1,144,490$3,951,808
December 31, 2023990$1,226,550$1,054,454$172,096$5,181,634$1,372,550$3,809,084
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$0
Program service revenue
$1,172,901
Investment income
$64,267
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$204,394
Other salaries and wages
$159,731
Salaries, compensation and benefits (total)
$518,015
Professional fundraising fees
$0
Legal fees
$6,709
Accounting fees
$23,000
Occupancy
$70,577
Travel
$1,206
Depreciation
$161,167
Program services (functional)
$920,810
Management and general (functional)
$172,663

Balance sheet and other

Total assets, start of year
$5,096,298
Total assets, end of year
$5,064,640
Total liabilities, end of year
$926,258
Net assets, end of year
$4,138,382
Land, buildings and equipment
$3,113,420
Publicly traded securities
$1,176,713
Gross receipts
$1,237,168
Employees
9
Volunteers
0
Year formed
1972
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.

NameTitleHours / weekCompensationFrom related orgsOther / benefits
KARA RICHOTTEFUND ADMINISTRATOR
Officer
4$0$144,703$81,143
NICHOLAS GIROLAMOTRAINING DIRECTOR
Officer
40$123,251$0$81,143
DARRIN AUGERUNION TRUSTEE
Trustee or director
1$0$0$0
DAVID KAZMIERCZAKUNION TRUSTEE/CHAIRMAN
Trustee or director
1$0$0$0
DANIEL PRATSUNION TRUSTEE
Trustee or director
1$0$0$0
CHRISTOPHER GAGLIARDUCCIEMPLOYER TRUSTEE/SECRETARY
Trustee or director
1$0$0$0
JENNA RAHKONENEMPLOYER TRUSTEE
Trustee or director
1$0$0$0
JONATHAN PECOYEMPLOYER TRUSTEE
Trustee or director
1$0$0$0
990 for the year ended December 31, 2024: 9 people
NameTitleHours / weekCompensationFrom related orgsOther / benefits
KARA RICHOTTEFUND ADMINISTRATOR
Officer
4$0$124,958$79,746
NICHOLAS GIROLAMOTRAIN. DIRECTOR
Officer
40$113,696$0$79,746
DARREN AUGERUNION TRUSTEE
Trustee or director
1$0$0$0
DAVID KAZMIERCZAKUNION TRUSTEE/CHAIRMAN - EFF 9/24
Trustee or director
1$0$0$0
WILLIAM D FAYUNION TRUSTEE/CHAIRMAN - THRU 9/24
Trustee or director
1$0$0$0
DANIEL PRATSUNION TRUSTEE - EFF 9/24
Trustee or director
1$0$0$0
CHRISTOPHER GAGLIARDUCCIEMPLOYER TRUSTEE/SECRETARY
Trustee or director
1$0$0$0
JENNA RAHKONENEMPLOYER TRUSTEE
Trustee or director
1$0$0$0
JONATHAN PECOYEMPLOYER TRUSTEE
Trustee or director
1$0$0$0
990 for the year ended December 31, 2023: 8 people
NameTitleHours / weekCompensationFrom related orgsOther / benefits
KARA RICHOTTEFUND ADMINISTRATOR
Officer
4$0$110,790$78,394
NICHOLAS GIROLAMOTRAIN. DIRECTOR
Officer
40$109,649$0$76,938
DARREN AUGERUNION TRUSTEE
Trustee or director
1$0$0$0
DAVID KAZMIERCZAKUNION TRUSTEE
Trustee or director
1$0$0$0
WILLIAM D FAYUNION TRUSTEE/CHAIRMAN
Trustee or director
1$0$0$0
CHRISTOPHER GAGLIARDUCCIEMPLOYER TRUSTEE/SECRETARY
Trustee or director
1$0$0$0
JENNA RAHKONENEMPLOYER TRUSTEE
Trustee or director
1$0$0$0
JONATHAN PECOYEMPLOYER 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 RICHOTTE, 40 HUDSON DRIVE PO BOX 1290, SOUTHWICK, MA 01077
Signed the 990
KARA RICHOTTE, FUND ADMINISTRATOR
Phone
(413) 998-3230
Return prepared by
SCHULTHEIS & PANETTIERI LLP

Mission

TO PROVIDE TRAINING, SKILL IMPROVEMENT AND SAFETY EDUCATION TO ELIGIBLE PARTICIPANTS.

990 for the year ended December 31, 2025

Program accomplishments

  • TO PROVIDE TRAINING, SKILL IMPROVEMENT AND SAFETY EDUCATION TO ELIGIBLE PARTICIPANTS.
    Expenses $920,810 · revenue $1,172,901

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
04-2509496
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
1972
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$5,064,640
Income (IRS master file)
$1,237,168

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$1,237,168$1,093,473$5,064,640XML
990December 2024$1,242,479$1,117,764$5,096,298XML
990December 2023$1,226,550$1,054,454$5,181,634XML
990December 2022$1,226,010$912,516$5,103,776IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2019–––IRS
990December 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 04-2509496).

Questions about INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 98 TRAINING FUND

What is the EIN of INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 98 TRAINING FUND?
The employer identification number (EIN) of INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 98 TRAINING FUND is 04-2509496.
Is INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 98 TRAINING FUND tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1972.
Are donations to INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 98 TRAINING FUND tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 98 TRAINING FUND 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 TRAINING FUND 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 TRAINING FUND 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 TRAINING FUND?
The 990 for the year ended December 31, 2025 names KARA RICHOTTE.
Who are the officers and directors of INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 98 TRAINING FUND?
The 990 for the year ended December 31, 2025 lists 8 people; 1 received compensation from the organization.
How much revenue does INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 98 TRAINING FUND have?
On its 990 for the year ended December 31, 2025 it reported revenue of $1,237,168, expenses of $1,093,473 and total assets of $5,064,640 at year end.

Other nonprofits in SOUTHWICK

All nonprofits in SOUTHWICK · Massachusetts