Civic Intelligence

International Union of Operating Eng Local 98 Employers Cooperative Trust

990 • Fiscal year 2017 • EIN 04-3432489

Jan 01, 2017 to Dec 31, 2017 • Filed on Jun 21, 2018

Organization ProfileWWW.IUOELOCAL98.ORG
Two Center Square PO Box 217East Longmeadow, MA 01028

(413) 525-4221

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

66th percentile

0.03x

Higher debt load relative to assets than 66% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

78th percentile

0.09x

Higher debt load relative to revenue than 78% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Net Margin

57th percentile

7.0%

Higher net margin than 57% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

92nd percentile

$156,915

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 81.6% of source-year revenue.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Asset Growth

34th percentile

0.3%

Faster asset growth than 34% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

10th percentile

-13%

Faster revenue growth than 10% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets66th percentile

Assets

Up

$575,857

Up $1,583 (+0.3%) from 2016

Net Assets

Up

$559,444

Up $13,470 (+2.5%) from 2016

Liabilities

Down

$16,413

Down $11,887 (-42%) from 2016

Revenue And Expenses
Liabilities / Revenue78th percentileNet Margin57th percentile

Revenue

Down

$192,211

Down $29,362 (-13%) from 2016

Expenses

Down

$178,741

Down $90,533 (-34%) from 2016

Net Income

Up

$13,470

Up $61,171 (+128%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth34th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2010: $683,857Liabilities 2010: $25,365Net Assets 2010: $658,4922010Assets 2011: $624,274Liabilities 2011: $18,184Net Assets 2011: $606,0902011Assets 2012: $563,569Liabilities 2012: $13,799Net Assets 2012: $549,7702012Assets 2013: $598,118Liabilities 2013: $14,776Net Assets 2013: $583,3422013Assets 2014: $553,095Liabilities 2014: $20,306Net Assets 2014: $532,7892014Assets 2015: $620,637Liabilities 2015: $26,962Net Assets 2015: $593,6752015Assets 2016: $574,274Liabilities 2016: $28,300Net Assets 2016: $545,9742016Assets 2017: $575,857Liabilities 2017: $16,413Net Assets 2017: $559,4442017Assets 2018: $545,252Liabilities 2018: $18,969Net Assets 2018: $526,2832018Assets 2019: $555,337Liabilities 2019: $22,071Net Assets 2019: $533,2662019Assets 2020: $479,215Liabilities 2020: $33,630Net Assets 2020: $445,5852020Assets 2021: $546,923Liabilities 2021: $18,532Net Assets 2021: $528,3912021Assets 2022: $710,837Liabilities 2022: $22,559Net Assets 2022: $688,2782022Assets 2023: $908,228Liabilities 2023: $22,346Net Assets 2023: $885,8822023Assets 2024: $1,061,577Liabilities 2024: $35,628Net Assets 2024: $1,025,9492024

Highlighted filing

2017

Assets$575,857
Liabilities$16,413
Net Assets$559,444
Open 2017 Filing

Operations Trend

Revenue Growth10th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$800K$600K$400K$200K$0-$200KExpenses 2010: $184,8522010Expenses 2011: $284,1892011Expenses 2012: $282,2112012Revenue 2013: $188,878Expenses 2013: $155,306Net Income 2013: $33,5722013Revenue 2014: $187,042Expenses 2014: $237,595Net Income 2014: -$50,5532014Revenue 2015: $197,983Expenses 2015: $137,097Net Income 2015: $60,8862015Revenue 2016: $221,573Expenses 2016: $269,274Net Income 2016: -$47,7012016Revenue 2017: $192,211Expenses 2017: $178,741Net Income 2017: $13,4702017Revenue 2018: $191,193Expenses 2018: $224,354Net Income 2018: -$33,1612018Revenue 2019: $189,757Expenses 2019: $182,774Net Income 2019: $6,9832019Revenue 2020: $220,525Expenses 2020: $308,206Net Income 2020: -$87,6812020Revenue 2021: $288,346Expenses 2021: $205,540Net Income 2021: $82,8062021Revenue 2022: $395,323Expenses 2022: $235,436Net Income 2022: $159,8872022Revenue 2023: $501,603Expenses 2023: $303,999Net Income 2023: $197,6042023Revenue 2024: $617,265Expenses 2024: $477,198Net Income 2024: $140,0672024

Highlighted filing

2017

Revenue$192,211
Expenses$178,741
Net Income$13,470
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jun 21, 2018
Return Version
2017v2.2
Gross Receipts
$192,211
Mission and Program Overview

Mission

To improve labor management relationships, preserve employment security, enhance economic development in the community and improve communication with respect to individual advancements.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$498,254$538,192▲ $39,938
Accounts Receivable$28,000$29,588▲ $1,588
Cash and Non-Interest-Bearing Accounts$48,020$8,077▼ $39,943
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$574,274$575,857▲ $1,583
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$9,834$10,252▲ $418
Grants Payable$18,466$6,161▼ $12,305
Total Liabilities$28,300$16,413▼ $11,887
Net Assets / Fund Balance
Unrestricted Net Assets$545,974$559,444▲ $13,470
Total Net Assets Fund Balance$545,974$559,444▲ $13,470
Total Liabilities and Net Assets / Fund Balance$574,274$575,857▲ $1,583
Compensation and Service Providers
Top Officer Pay92nd percentile

Board Members and Trustees

NameTitle
Brian MacdonaldEmplyr Trustee
janet callahanemplyr TRUSTEE
Keith Hancockunion TRUSTEE
philip chaffeeUnion Trustee
Michelle P SchweitzerFund Admstr
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$190,690
Investment Income
$1,521
Other Revenue
$0
Change in Net Assets
$13,470

Audited Revenue Reconciliation

Revenue per Audited Statements
$192,211
Total Revenue per Audited Statements
$192,211
Total Revenue per Form 990
$192,211
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$153,735
Other Expenses$25,006
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs---$153,735
Fees for Services Accounting---$9,500
Fees for Services Legal---$2,677
Insurance---$2,283
Office Expenses---$898
Other Expenses---$-2,161
Total Functional Expenses$0$0$0$178,741

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$178,741
Total Expenses per Audited Statements$178,741
Total Expenses per Form 990$178,741
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Lane Construction CorpCheshire, CT--$51,798
Jh Maxymillian IncPittsfield, MA--$49,366
Gagliarducci Construction IncIndian Orchard, MA--$40,945
David G Roach & Son IncWare, MA--$23,931
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

“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, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“Periodic reviews of the conflict of interest policy shall be performed. Annual affirmations are obtained.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“Documents are available to the public to the extent required by law. Participants may view documents at the fund office upon request.”

Filing and Contact Details

Filer

Filer Name
International Union of Operating Eng
EIN
04-3432489
Phone
4135254221
Address
TWO CENTER SQUARE PO BOX 217, EAST LONGMEADOW, MA 01028

Signing Officer

Name
Michelle P Schweitzer
Title
Fund Admstr
Signed
2018-06-21
Discuss with paid preparer
Yes

Organization Details

Formed
1998
Legal Domicile
Ma
Voting Board Members
4
Independent Board Members
4
Employees
0

Preparer

Firm
Schultheis & Panettieri LLP
Address
210 Marcus Boulevard, Hauppauge, NY 11788-3740
Preparer
Carol Westfall
Phone
6312734778
Raw XML AppendixShowing 400 of 437 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0MICHELLE SCHWEITZER RECEIVES COMPENSATION AND BENEFITS IN HER CAPACITY AS FUND ADMINISTRATOR OF 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 FUND'S PORTION OF THESE EXPENSES IS 1% OF THE GROSS AMOUNTS DETAILED ON SCHEDULE J, PART II.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0Part III, Additional Information
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PERIODIC REVIEWS OF THE CONFLICT OF INTEREST POLICY SHALL BE PERFORMED. ANNUAL AFFIRMATIONS ARE OBTAINED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS ARE AVAILABLE TO THE PUBLIC TO THE EXTENT REQUIRED BY LAW. PARTICIPANTS MAY VIEW DOCUMENTS AT THE FUND OFFICE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2IUOE LOCAL 98 HEALTH & WELFARE FUND
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PROVIDE RET BENEFITS TO PARTICIPANTS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1PROVIDE RET BENEFITS TO PARTICIPANTS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2PROVIDE HEALTH CARE AND DEATH BENEFITS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt3PROVIDE TRAINING AND SKILL IMPROVEMENT
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1TWO CENTRAL SQ PO BOX 217
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IRS990/TaxableDistributionsInd0false
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Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$575,857
Liabilities
$16,413
Net assets
$559,444
Revenue
$192,211
Expenses
$178,741
Net income
$13,470
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.06$0.04$1.03$0.62$0.48$0.14
2023Detailed filing. Detailed filing data is available for this year.$0.91$0.02$0.89$0.50$0.30$0.20
2022Detailed filing. Detailed filing data is available for this year.$0.71$0.02$0.69$0.40$0.24$0.16
2021Detailed filing. Detailed filing data is available for this year.$0.55$0.02$0.53$0.29$0.21$0.08
2020Detailed filing. Detailed filing data is available for this year.$0.48$0.03$0.45$0.22$0.31$0.09
2019Detailed filing. Detailed filing data is available for this year.$0.56$0.02$0.53$0.19$0.18$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.55$0.02$0.53$0.19$0.22$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.58$0.02$0.56$0.19$0.18$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.57$0.03$0.55$0.22$0.27$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.62$0.03$0.59$0.20$0.14$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.55$0.02$0.53$0.19$0.24$0.05
2013Detailed filing. Detailed filing data is available for this year.$0.60$0.01$0.58$0.19$0.16$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.56$0.01$0.55$0.28
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.02$0.61$0.28
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.68$0.03$0.66$0.18