2026-06-24T08:48:30-05:00 2025-12-31 131577780 SCHULTHEIS & PANETTIERI LLP 450 WIRELESS BLVD HAUPPAUGE NY 11788 990 2025-01-01 043432489 INTERNATIONAL UNION OF OPERATING ENG LOCAL 98 EMPLOYERS COOPERATIVE TRUST 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 606717 0 X WWW.IUOELOCAL98.ORG X 1998 MA TO IMPROVE LABOR MANAGEMENT RELATIONSHIPS, PRESERVE EMPLOYMENT SECURITY, ENHANCE ECONOMIC DEVELOPMENT IN THE COMMUNITY AND IMPROVE COMMUNICATION WITH RESPECT TO INDIVIDUAL ADVANCEMENTS, AND TO PROMOTE THE ECONOMIC COMPETITIVENESS OF OPERATING ENGINEERS AND EMPLOYERS IN THE INDUSTRY, PRIMARILY BY AWARDING GRANTS TO ELIGIBLE EMPLOYERS WHO ARE COLLECTIVELY BARGAINED WITH THE UNION. 4 4 0 0 0 0 0 0 579777 569860 37488 36857 0 0 617265 606717 401613 574520 0 0 0 0 0 0 0 75585 80127 477198 654647 140067 -47930 1061577 992269 35628 14250 1025949 978019 X TO IMPROVE LABOR MANAGEMENT RELATIONSHIPS, PRESERVE EMPLOYMENT SECURITY, ENHANCE ECONOMIC DEVELOPMENT IN THE COMMUNITY AND IMPROVE COMMUNICATION WITH RESPECT TO INDIVIDUAL ADVANCEMENTS, AND TO PROMOTE THE ECONOMIC COMPETITIVENESS OF OPERATING ENGINEERS AND EMPLOYERS IN THE INDUSTRY, PRIMARILY BY AWARDING GRANTS TO ELIGIBLE EMPLOYERS WHO ARE COLLECTIVELY BARGAINED WITH THE UNION. 0 0 TO IMPROVE LABOR MANAGEMENT RELATIONSHIPS, PRESERVE EMPLOYMENT SECURITY, ENHANCE ECONOMIC DEVELOPMENT IN THE COMMUNITY AND IMPROVE COMMUNICATION WITH RESPECT TO INDIVIDUAL ADVANCEMENTS, AND TO PROMOTE THE ECONOMIC COMPETITIVENESS OF OPERATING ENGINEERS AND EMPLOYERS IN THE INDUSTRY, PRIMARILY BY AWARDING GRANTS TO ELIGIBLE EMPLOYERS WHO ARE COLLECTIVELY BARGAINED WITH THE UNION. 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 2 0 1 0 0 0 0 0 0 0 0 0 X 4 4 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/CHAIRPERSON 1.00 4.00 X 0 0 0 DARRIN AUGER UNION TRUSTEE 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 1.00 39.00 X 0 144703 81143 0 144703 81143 0 0 1 0 0 EMPLOYERS' CONTRIB 237310 569860 569860 569860 36857 36857 606717 606717 0 0 574520 699 14000 74 569 3147 NET REIMBURSED EXP 58000 PUBLICATIONS 3638 654647 8626 8705 1004325 940507 46000 41000 10626 8569 2626 2057 1061577 992269 13000 14250 22628 0 35628 14250 X 1025949 978019 1025949 978019 1061577 992269 -47930 0 X 0 1 X 1 0 10626 8569 2057 2057 X 606717 0 606717 0 606717 654647 0 654647 0 654647 PART X, LINE 2: THE TRUST IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE. IN A DETERMINATION LETTER DATED JUNE 10, 1999, THE INTERNAL REVENUE SERVICE RECOGNIZED THE TAX EXEMPT STATUS OF THE TRUST. THE TRUSTEES BELIEVE THAT THE TRUST, INCLUDING AMENDMENTS SUBSEQUENT TO THE IRS DETERMINATION, IS CURRENTLY DESIGNED AND OPERATING IN COMPLIANCE WITH THE REQUIREMENTS OF THE INTERNAL REVENUE CODE. ADDITIONALLY, THE TRUST BELIEVES IT HAS NO UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2025 AND 2024 IN ACCORDANCE WITH FASB ASC TOPIC 740 "INCOME TAXES". 1 AJ VIRGILO CONSTRUCTION INC 86 SUMMIT LOCK ROAD WESTFIELD MA 01085 043218049 11980 0 TO SUCCESSFULLY BID AND OBTAIN JOBS IN CONSTRUCTION INDUSTRY WARNER BROTHERS LLC 11 INTERSTATE DRIVE STE 301 WEST SPRINGFIELD MA 01089 223921149 8206 0 TO SUCCESSFULLY BID AND OBTAIN JOBS IN CONSTRUCTION INDUSTRY RIFENBURG CONTRACTING CORP 121 DEFREEST DR TROY NY 12180 141721306 65291 0 TO SUCCESSFULLY BID AND OBTAIN JOBS IN CONSTRUCTION INDUSTRY NORTHERN GENERAL CONT INC 1516 PARK STREET PO BOX 900 PALMER MA 01069 043273754 40846 0 TO SUCCESSFULLY BID AND OBTAIN JOBS IN CONSTRUCTION INDUSTRY MORAIS CONTRACTORS INC 108 ROCUS STREET SPRINGFIELD MA 01104 043509779 99948 0 TO SUCCESSFULLY BID AND OBTAIN JOBS IN CONSTRUCTION INDUSTRY LUDLOW CONSTRUCTION CO INC 19 CARMELINAS CIRCLE LUDLOW MA 01056 043147780 83047 0 TO SUCCESSFULLY BID AND OBTAIN JOBS IN CONSTRUCTION INDUSTRY ET & L CORP 873 GREAT RD STE 202 PO BOX 295 STOW MA 01775 043447032 52595 0 TO SUCCESSFULLY BID AND OBTAIN JOBS IN CONSTRUCTION INDUSTRY DW WHITE CONSTRUCTION INC 867 MIDDLE ROAD ACUSHNET MA 02743 042300001 36321 0 TO SUCCESSFULLY BID AND OBTAIN JOBS IN CONSTRUCTION INDUSTRY CARACAS CONSTRUCTION CORP 592 HOLYOKE STREET LUDLOW MA 01056 042863506 44991 0 TO SUCCESSFULLY BID AND OBTAIN JOBS IN CONSTRUCTION INDUSTRY BALTAZAR CONTRACTORS INC 83 CARMELINAS CIRCLE LUDLOW MA 01056 043150187 54306 0 TO SUCCESSFULLY BID AND OBTAIN JOBS IN CONSTRUCTION INDUSTRY JH MAXYMILLIAN INC 1801 EAST STREET PITTSFIELD MA 01201 042458112 34977 0 TO SUCCESSFULLY BID AND OBTAIN JOBS IN CONSTRUCTION INDUSTRY COSTELLO DISMANTLING CO INC 15 CRANBERRY HWY UNIT 1 WEST WAREHAM MA 02576 042864361 7479 0 TO SUCCESSFULLY BID AND OBTAIN JOBS IN CONSTRUCTION INDUSTRY DAVID G ROACH & SON INC 99 BARRE DEPOT RD S BARRE MA 01074 043157791 29984 0 TO SUCCESSFULLY BID AND OBTAIN JOBS IN CONSTRUCTION INDUSTRY X 0 0 0 KARA RICHOTTE FUND ADMINISTRATOR 0 144162 0 541 0 0 0 51612 0 29531 0 225846 0 0 FORM 990, SCHEDULE J, SUPPLEMENTAL INFORMATION: 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 COOPERATIVE TRUST'S PORTION OF THESE EXPENSES IS 6% 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 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 SHALL BE 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 HEALTH & WELFARE FUND PO BOX 1290 SOUTHWICK MA 010771290 042123707 PROVIDE HEALTH CARE AND DEATH BENEFITS TO ELIG PARTIC. MA 501(C)9 N/A N/A 0 LOCAL 98 ENG JT TR RETRAINING AP & PO BOX 1290 SOUTHWICK MA 010771290 042509496 PROVIDE TRAINING AND SKILL IMPROVEMENT MA 501(C)3 LINE_2_SCHOOL_DESCRI N/A 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0