2026-06-24T09:20:30-05:00 2025-12-31 131577780 SCHULTHEIS & PANETTIERI LLP 450 WIRELESS BLVD HAUPPAUGE NY 11788 990 2025-01-01 042123707 INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 98 HEALTH & WELFARE FUND INTE 4139983230 PO BOX 1290 SOUTHWICK MA 010771290 KARA A RICHOTTE FUND ADMINISTRATOR 4139983230 2026-06-24 1 VINCENT F PANETTIERI P00366812 6312734778 2025 2025-03-06 01:10:19Z KARA A RICHOTTE PO BOX 1290 SOUTHWICK MA 010771290 17375828 0 X WWW.IUOELOCAL98.ORG X 1959 MA TO PROVIDE HEALTH CARE AND DEATH BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS. 6 3 5 0 0 0 0 0 16371873 16637216 541725 738612 0 0 16913598 17375828 0 0 14615415 15174259 682318 724770 0 0 0 -11847 -42829 15285886 15856200 1627712 1519628 21914140 24515456 324647 533105 21589493 23982351 TO PROVIDE HEALTH CARE AND DEATH BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS. 0 0 TO PROVIDE HEALTH CARE AND DEATH BENEFITS TO ELIGIBLE PARTICIPANTS ANDTHEIR DEPENDENTS. 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 7 0 1 5 1 0 0 0 0 0 0 0 0 X 6 3 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X KARA RICHOTTE ADMINISTRATOR 4139983230 PO BOX 1290 SOUTHWICK MA 010771290 DAVID KAZIMIERCZAK UNION TRUSTEE 1.00 39.00 X 0 114544 79703 DARRIN AUGER UNION TRUSTEE 1.00 39.00 X 0 108814 79703 DANIEL PRATS UNION TRUSTEE 1.00 39.00 X 0 108794 79703 CHRISTOPHER GAGLIARDUCCI EMPLOYER TRUSTEE/SECRETARY 1.00 4.00 X 0 0 0 JENNA RAHKONEN EMPLOYER TRUSTEE 1.00 4.00 X 0 0 0 JONATHAN PECOY EMPLOYER TRUSTEE 1.00 4.00 X 0 0 0 KARA RICHOTTE FUND ADMINISTRATOR 13.00 27.00 X 144703 0 81143 144703 332152 320252 1 0 1 0 SCHULTHEIS & PANETTIERI LLP 450 WIRELESS BOULEVARD HAUPPAUGE NY 117883740 ACCOUNTING/AUDITING 220939 1 EMPLOYERS' CONTRIB. 237310 16530329 16530329 PARTCIPANTS' CONTRIB. 237310 106887 106887 16637216 738612 738612 17375828 16637216 0 738612 15174259 225846 222241 144812 88565 43306 85001 220939 26000 104808 43972 112124 54756 4986 6377 48156 REIMB FROM REL. ORG. -174948 REIMB OF COLLECTION EXP -575000 15856200 5084735 3711421 1519094 1254391 1271987 1460991 69000 39339 31938 29661 14006386 18058992 21914140 24515456 301647 518105 23000 15000 324647 533105 X 0 0 0 0 21589493 23982351 21589493 23982351 21914140 24515456 1519628 873230 0 X 0 1 X 1 0 69000 39339 29661 29661 CLAIMS PAYABLE AND IBNR 15000 15000 X 18223058 873230 873230 17349828 26000 26000 17375828 15838200 0 15838200 26000 -8000 18000 15856200 PART X, LINE 2: THE TRUST FUNDING THE PLAN HAS RECEIVED AN EXEMPTION LETTER FROM THE INTERNAL REVENUE SERVICE DATED JULY 1,1958, STATING THAT THE TRUST IS TAX EXEMPT UNDER THE PROVISIONS OF SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE ("IRC"). THE PLAN AND TRUST ARE REQUIRED TO OPERATE IN CONFORMITY WITH THE IRC TO MAINTAIN THE TAX EXEMPT STATUS OF THE TRUST. THE TRUSTEES BELIEVE THAT THE PLAN, INCLUDING AMENDMENTS, IS BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND, THEREFORE, BELIEVE THE RELATED TRUST IS TAX EXEMPT. ADDITIONALLY, THE PLAN BELIEVES IT HAS NO UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2025 AND 2024 IN ACCORDANCE WITH FASB ASC TOPIC 740 ''INCOME TAXES''. PART XII, LINE 4B - OTHER ADJUSTMENTS: CHANGE IN CLAIMS PAYABLE AND IBNR -8,000. X 0 0 0 KARA RICHOTTE FUND ADMINISTRATOR 144162 0 541 0 0 0 51612 0 29531 0 225846 0 0 0 DAVID KAZIMIERCZAK UNION TRUSTEE 0 111391 0 653 0 2500 0 50303 0 29400 0 194247 0 0 DARRIN AUGER UNION TRUSTEE 0 105407 0 607 0 2800 0 50303 0 29400 0 188517 0 0 DANIEL PRATS UNION TRUSTEE 0 105781 0 613 0 2400 0 50303 0 29400 0 188497 0 0 FORM 990, SCHEDULE J SUPPLEMENTAL EXPLANATION: 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 WELFARE FUND'S PORTION OF THESE EXPENSES IS 41% OF THE GROSS AMOUNTS DETAILED ON SCHEDULE J, PART II. FORM 990, PART VI, SECTION A, LINE 7A THE PLAN IS JOINTLY ADMINISTERED BY TRUSTEES WHO ARE APPOINTED BY THE BUSINESS MANAGER OF THE UNION AND BY EMPLOYER ASSOCIATIONS. WHENEVER ANY VACANCIES OCCUR AMONG THE EMPLOYER TRUSTEES, SUCCESSOR TRUSTEES ARE APPOINTED BY THE EMPLOYER ASSOCIATIONS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED IN COORDINATION WITH THE FUND ADMINISTRATOR WHO WORKS FULL TIME FOR THE ORGANIZATION. ONCE COMPLETE, THE FORM WAS PROVIDED TO AND REVIEWED BY THE BOARD OF TRUSTEES PRIOR TO SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C PERIODIC REVIEWS OF THE CONFLICT OF INTEREST POLICY ARE BEING PERFORMED. ANNUAL AFFIRMATIONS ARE OBTAINED. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE TO THE PUBLIC TO THE EXTENT REQUIRED BY LAW. PARTICIPANTS MAY VIEW DOCUMENTS AT THE FUND OFFICE UPON REQUEST. IUOE LOCAL 98 ANNUITY FUND PO BOX 1290 SOUTHWICK MA 010771290 043030313 PROVIDE RET BENEFITS TO PARTICIPANTS MA 501(A) N/A N/A 0 IUOE LOCAL 98 PENSION FUND PO BOX 1290 SOUTHWICK MA 010771290 046127765 PROVIDE RET BENEFITS TO PARTICIPANTS MA 501(A) N/A N/A 0 IUOE LOCAL 98 EMPLOYERS COOP TR PO BOX 1290 SOUTHWICK MA 010771290 043432489 TO IMPROVE LABOR MGMT REL, SECURE EMPLOYMENT MA 501(C)(5) N/A N/A 0 LOCAL 98 ENG JT TR RETRAINING AP & TR FD PO BOX 1290 SOUTHWICK MA 010771290 042509496 PROVIDE TRAINING, SKILL IMPROVEMENT AND SAFETY EDUCATION MA 501(C)(3) LINE_2_SCHOOL_DESCRI N/A 0 IUOE LOCAL 98 PO BOX 1290 SOUTHWICK MA 010771290 041673765 LABOR UNION MA 501(C)5 N/A N/A 0 TOWN OF SPRINGFIELD 96 MAIN STREET SPRINGFIELD VT 05156 036002884 MUNICIPAL GOVERNMENT VT N/A N/A 0 SEE SCHEDULE R SUPPLEMENTAL INFORMATION 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 1 0 0 FORM 990, SCHEDULE R, PART II AND IV CERTAIN TRUSTEES LISTED ON FORM 990, PART VII, SECTION A, SERVE AS VOLUNTEERS AND DO NOT RECEIVE COMPENSATION FROM THIS ORGANIZATION OR ANY RELATED ORGANIZATION IN THEIR CAPACITY AS TRUSTEES OF THIS ORGANIZATION. THE FILING ORGANIZATION IS NOT REQUIRED TO LIST THE COMPENSATION FOR THESE TRUSTEES BECAUSE THE RELATED ORGANIZATION (I) WAS "FOR PROFIT", (II) WAS NOT OWNED OR CONTROLLED DIRECTLY OR INDIRECTLY BY THE FILING ORGANIZATION OR ONE OR MORE RELATED TAX EXEMPT ORGANIZATIONS, AND (III) DID NOT PROVIDE MANAGEMENT SERVICES FOR A FEE TO THE FILING ORGANIZATIONS. CERTAIN TRUSTEES LISTED ON FORM 990, PART VII, SECTION A, DO NOT RECEIVE COMPENSATION FROM THIS ORGANIZATION, BUT DO RECEIVE COMPENSATION FROM IUOE LOCAL 98 (THE UNION") IN THEIR CAPACITY AS EMPLOYEES/OFFICERS OF THE UNION. THE INFORMATION DISCLOSED ON THE ATTACHED SCHEDULES OF RELATED PARTIES IS THAT WHICH WAS AVAILABLE TO THE ORGANIZATION AT THE TIME OF THIS FILING. 2025 FORM 990, SCHEDULE R ATTACHMENT - RELATED ORGANIZATIONS PART IV, IDENTIFICATION OF RELATED ORGANIZATIONS TAXABLE AS A CORPORATION OR TRUST NAME A. MARTINS & SONS CONSTRUCTION A.J. VIRGILIO CONTR., INC. AIRCO POWER SERVICES INC ALBANESE D & S, INC. ALGAR CONSTRUCTION CORP AMERICAN ENVIRONMENTAL, INC APPELLATION CONSTRUCTION SERVICES, LLC ASTRO CRANE SERVICE ATLANTIC COAST DISMANTLING, LLC ATLAS DRILLING LLC AZTEC ENERGY INC AZTEC ENERGY MA, LLC B & F PAVING & CONSTRUCTION BADGER DAYLIGHTING CORP BALTAZAR CONTRACTORS, INC. BARNHART NORTHEAST BAY CRANE NORTHEAST, LLC BAYSTATE BLASTING, INC. BERKSHIRE CONCRETE CORP. BERKSHIRE CRANE & LOGISTICS LLC BLUROC, LLC BOND CIVIL & UTILITY CONSTRUCTION,INC BONDED CONCRETE INC BORGES CONSTRUCTION CO. INC. BORGGAARD CONSTRUCTION CORP. BOSCO CRANE COMPANY, INC BRANDENBURG INDUSTRIAL SERVICE CO BRIGHTVIEW LANDSCAPE DEVELOPEMNT BROOKS CONSTRUCTION LLC BUCKEYE PIPE LINE SERVICES CO BURNS CONTRUCTION CO. INC BURT CRANE & RIGGING C & A CONSTRUCTION CO., INC. C.H. NICKERSON & CO., INC. C.J. SHAUGHNESSY CRANE SERVICE, INC CAPASSO ENTERPRISES INC. CARACAS CONSTRUCTION CORP. CASTELLO LANDSCAPING & CONSTRUCTION, LLC CENTRAL LANDSCAPE CONSTRUCTION CENTRAL MASS CRANE SERVICE CHARTER OAK UTILITY CONSTRUCT CIP CONCRETE, INC CN WOOD CO, INC CONSTRUCTION DRILLING, INC. CONSTRUCTION SERVICE COSTELLO DISMANTLING CO., INC. CSL, INC D. CONDRON CONSTRUCTION, INC. D.A. COLLINS CO., INC. D.W. WHITE CONSTRUCTION, INC DAGEN CRANE & RIGGING INC DANIEL O'CONNELL'S SONS, INC. DAVID G. ROACH & SON, INC. DEFELICE, INC. DELTA SAND AND GRAVEL, INC. DELUCCA FENCE CO. INC. DEMAG RIGGERS & CRANE SERVICE DETOUR CONSTRUCTION, LLC EDI LANDSCAPE, LLC ET&L CORP. EUROVIA ATLANTIC COAST LLC FAY & WRIGHT EXCAVATING, INC FERRARO PILE & SHORING, INC FILLION'S LANDSCAPING, INC. FLACH CRANE & RIGGING CO., INC G.A. WENZEL MILLING COMPANY LLC GAGLIARDUCCI CONST., INC. GARRITY ASPHALT RECLAMATION GEG CONSTRUCTION GOMES CONSTRUCTION CO. INC. GRACE INDUSTRIES LLC GUARDRAIL SOLUTIONS, LLC HALUCH WATER CONTRACTING, INC. HIGHLINE RIGGERS, LLC HIGHWAY REHABILITATION CORP HM NUNES & SONS INC HUB FOUNDATION CO., INC. J.D. RIVET & CO., INC. J.H. LYNCH & SONS, INC. JACK GONCALVES & SONS INC. JF BRENNAN COMPANY, INC JH MAXYMILLIAN, INC. JOHN S. LANE & SONS, INC JR VINAGRO MANUFACTURING KARLS EXCAVATING INC. KELLER NORTH AMERICA, INC KENNEBEC CRANE CORP. KINETIC DEMOLITION & ENGINEERING LLC L.M. SESSLER EXCAVATING & WRECKING LAPINSKI ELECTRIC, INC. LOURERIO CONTRACTORS INC. LUDLOW CONSTRUCTION CO., INC. MANAFORT BROTHERS, INC. MANAFORT TRANSIT, LLC MARGUERITE CONCRETE INC MAROIS BROTHERS, INC. MARR EQUIPMENT CORP. MASS-WEST CONSTRUCTION INC. MAZZOTTA EQUIPMENT SERVICES, INC MCVAC ENVIRONMENTAL MD DRILLING & BLASTING, INC MIG CORPORATION MODERN CONCRETE PUMPING INC MOOSEHEAD, LLC MORAIS CONTRACTORS, INC. MTJ LANDSCAPES NEW HORIZON ROOFING, INC NEWPORT CONSTRUCTION CORPORATION NORTH AMERICAN CRANE & RIGGING NORTHEAST CONTRACTORS, INC. NORTHERN CRANE, LLC NORTHERN GENERAL CONTR., INC. NORTHERN LAND CLEARING, LLC ONDRICK PORTABLE CRUSHING & PAVING OTIS MINNESOTA SERVICES, LLC P GIOIOSO & SONS, INC. PACELLA ENTERPRISES PALMER PAVING CORP PETRICCA CONSTRUCTION CO. INC. PHOENIX FOUNDATION COMPANY PLC TRENCHING CO., LLC QP EQUIPMENT, LLC R.M. PACELLA INC RAILWORKS TRACK SERVICES, LLC RIFENBURG CONTRACTING CORP. ROADSAFE TRAFFIC SYSTEMS, INC S & F CONCRETE CONTRACTORS CORP S&R CORPORATION SELECT DEMO SERVICES, LLC SPIRTAS WORLDWIDE, LLC SPS NEW ENGLAND, INC SUN CONSTRUCTION LLC SUNBELT RENTALS, INC - NH SUPREME INDUSTRIES, INC. T&M EQUIPMENT CORP. THE SMEDLEY COMPANY TITAN CIVIL, LLC TITAN ROOFING, INC. TREW STONE, LLC TYLER EQUIPMENT CORP. UNITED CIVIL, INC UNITED RENTALS - SPRINGFIELD VARANDAS & SONS CONSTRUCTION WALSH CONSTRUCTION CO WARNER BROTHERS, LLC WATERMAN EXCAVATING INC. WM J KELLER CONST CORP YANKEE DRILLING CO., INC.