Nonprofit · EIN 06-0401158
INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL UNION 478
Also known as 478
Tax-exempt · HAMDEN, CT 06514
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $9,385,015 | $7,650,903 | $1,734,112 | $9,879,803 | $121,027 | $9,758,776 |
| December 31, 2024 | 990 | $8,695,120 | $7,595,686 | $1,099,434 | $8,273,938 | $275,625 | $7,998,313 |
| December 31, 2023 | 990 | $7,742,734 | $7,025,672 | $717,062 | $7,123,892 | $243,139 | $6,880,753 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $8,810,549
- Investment income
- $206,190
- Net gain from sales of assets
- $64,725
- Other revenue
- $368,276
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $2,077,890
- Other salaries and wages
- $1,174,803
- Salaries, compensation and benefits (total)
- $4,687,318
- Professional fundraising fees
- $0
- Legal fees
- $99,619
- Accounting fees
- $47,000
- Occupancy
- $273,014
- Travel
- $88,599
- Depreciation
- $135,737
Balance sheet and other
- Total assets, start of year
- $8,273,938
- Total assets, end of year
- $9,879,803
- Total liabilities, end of year
- $121,027
- Net assets, end of year
- $9,758,776
- Land, buildings and equipment
- $1,748,573
- Publicly traded securities
- $4,168,050
- Net assets without donor restrictions
- $9,758,776
- Gross receipts
- $15,641,562
- Employees
- 15
- Volunteers
- 0
- Year formed
- 1911
- State of legal domicile
- CT
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 | Other / benefits |
|---|---|---|---|---|
| NATHAN BROWN | PRESIDENT/BUS MGR Trustee or director, Officer | 50 | $274,856 | $138,139 |
| CHRISTOPHER W COZZI | VICE PRESIDENT Trustee or director, Officer | 50 | $236,302 | $128,035 |
| MICHAEL GATES | FINANCIAL SECRETARY Trustee or director, Officer | 50 | $231,452 | $126,764 |
| SCOTT SWICK | TREASURER Trustee or director, Officer | 50 | $230,536 | $126,524 |
| TYLER GYENIZS | BUSINESS AGENT Highest-paid employee | 50 | $230,133 | $126,418 |
| JOSEPH CAMPOLI | RECORDING SECRETARY Trustee or director, Officer | 50 | $229,116 | $126,152 |
| ANNA M YOUNG-TORELLO | SECRETARY TO THE PRESIDENT Highest-paid employee | 50 | $203,410 | $119,639 |
| TIANA OCASIO-SMITH | REFERRAL MANAGER Highest-paid employee | 50 | $150,824 | $105,587 |
| ROBERT RAGAUSKAS | AUDITOR Trustee or director, Officer | 50 | $129,871 | $100,143 |
| KEVIN HARTSHORN | ORGANIZER Highest-paid employee | 50 | $129,681 | $100,093 |
| ASHLEY M DWYER | MAP DIR/ CONTRACT ADMIN Highest-paid employee | 50 | $115,626 | $96,406 |
| FRANK BONZANI | EXECUTIVE BOARD Trustee or director, Officer | 1 | $0 | $0 |
| JESSICA CYR | EXECUTIVE BOARD Trustee or director, Officer | 1 | $0 | $0 |
| ANTHONY DARE | EXECUTIVE BOARD Trustee or director, Officer | 1 | $0 | $0 |
| JOHN BEATTIE | EXECUTIVE BOARD Trustee or director, Officer | 1 | $0 | $0 |
7 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GAREY SAMOK | AUDITOR Trustee or director, Officer | 1 | $0 |
| FRANK PAPA | AUDITOR Trustee or director, Officer | 1 | $0 |
| MICHAEL KELLEY | CONDUCTOR Trustee or director, Officer | 1 | $0 |
| RONALD FOSTER | TRUSTEE Trustee or director, Officer | 1 | $0 |
| GIOVANNI ALVEREZ | TRUSTEE Trustee or director, Officer | 1 | $0 |
| ANTHONY ALTERIO | TRUSTEE Trustee or director, Officer | 1 | $0 |
| ADONIS SMITH | GUARD Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2024: 25 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| NATHAN BROWN | PRESIDENT/BUS MGR Officer | 50 | $253,997 | $135,857 |
| MICHAEL GATES | FINANCIAL SECRETARY Officer | 50 | $221,427 | $126,753 |
| CHRISTOPHER COZZI | VICE PRESIDENT Officer | 50 | $219,948 | $126,340 |
| SCOTT SWICK | TREASURER - EFF 6/24 Officer | 50 | $219,913 | $126,330 |
| JOSEPH CAMPOLI | RECORDING SECRETARY - EFF 6/24 Officer | 50 | $218,444 | $125,919 |
| TYLER GYENIZS | BUSINESS AGENT Highest-paid employee | 50 | $204,313 | $121,969 |
| KYLE ZIMMER | DIRECTOR OF HEALTH & SAFETY Highest-paid employee | 50 | $195,036 | $115,878 |
| GARRY GYENIZS | BUSINESS MANAGER/TREASURER-THRU 5/24 Officer | 50 | $185,004 | $99,129 |
| ANNA M YOUNG-TORELLO | SECRETARY TO THE PRESIDENT Highest-paid employee | 50 | $160,109 | $109,613 |
| TIANA OCASIO-SMITH | ASSISTANT REFERRAL MANAGER Highest-paid employee | 50 | $152,226 | $107,410 |
| ASHLEY DWYER | ADMINISTRATIVE ASSISTANT Highest-paid employee | 50 | $110,500 | $95,747 |
| ROBERT RAGAUSKAS | AUDITOR Officer | 1 | $88,545 | $75,425 |
| SCOTT SWICK | RECORDING SECRETARY - THRU 5/24 Officer | 50 | $0 | $0 |
| FRANK BONZANI | EXECUTIVE BOARD - EFF 1/24 Officer | 1 | $0 | $0 |
| JESSICA CYR | EXECUTIVE BOARD Officer | 1 | $0 | $0 |
| ANTHONY DARE | EXECUTIVE BOARD Officer | 1 | $0 | $0 |
| JOHN BEATTIE | EXECUTIVE BOARD Officer | 1 | $0 | $0 |
| GAREY SAMOK | AUDITOR - EFF 6/24 Officer | 1 | $0 | $0 |
| JOSEPH CAMPOLI | AUDITOR - THRU 5/24 Officer | 50 | $0 | $0 |
| FRANK PAPA | AUDITOR Officer | 1 | $0 | $0 |
| MICHAEL KELLEY | CONDUCTOR Officer | 1 | $0 | $0 |
| RONALD FOSTER | TRUSTEE Officer | 1 | $0 | $0 |
| GIOVANNI ALVEREZ | TRUSTEE Officer | 1 | $0 | $0 |
| ANTHONY ALTERIO | TRUSTEE Officer | 1 | $0 | $0 |
| ADONIS SMITH | GUARD Officer | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 23 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| GARRY GYENIZS | BUSINESS MANAGER/TREASURER-EFF 11/23 Officer | 50 | $296,151 | $161,534 |
| DUANE GATES | PRESIDENT - THRU 11/23 Officer | 50 | $220,607 | $136,622 |
| KYLE ZIMMER | DIRECTOR OF HEALTH & SAFETY Highest-paid employee | 50 | $217,045 | $135,385 |
| MICHAEL GATES | FINANCIAL SECRETARY Officer | 50 | $211,211 | $133,456 |
| SCOTT SWICK | RECORDING SECRETARY Officer | 50 | $210,662 | $133,275 |
| CHRISTOPHER COZZI | VICE PRESIDENT Officer | 50 | $209,075 | $132,750 |
| NATHAN BROWN | TREASURER - THRU 11/23 Officer | 50 | $208,699 | $132,626 |
| ANNA M YOUNG-TORELLO | SECRETARY TO THE PRESDIENT Highest-paid employee | 50 | $152,494 | $114,047 |
| TIANA OCASIO-SMITH | ASSISTANT REFERAL MANAGER Highest-paid employee | 50 | $142,677 | $110,796 |
| JOSEPH CAMPOLI | AUDITOR Officer | 50 | $126,176 | $105,347 |
| ASHLEY DWYER | ADMINISTRATIVE ASSISTANT Highest-paid employee | 50 | $106,053 | $98,695 |
| NATHAN BROWN | PRESIDENT - EFF 11/23 Officer | 50 | $0 | $0 |
| JESSICA CYR | EXECUTIVE BOARD Officer | 1 | $0 | $0 |
| DENNIS SHUGRUE | EXECUTIVE BOARD - THRU 12/23 Officer | 1 | $0 | $0 |
| ANTHONY DARE | EXECUTIVE BOARD Officer | 1 | $0 | $0 |
| JOHN BEATTIE | EXECUTIVE BOARD Officer | 1 | $0 | $0 |
| ROBERT RAGAUSKAS | AUDITOR Officer | 1 | $0 | $0 |
| FRANK PAPA | AUDITOR Officer | 1 | $0 | $0 |
| MICHAEL KELLEY | CONDUCTOR Officer | 1 | $0 | $0 |
| RONALD FOSTER | TRUSTEE Officer | 1 | $0 | $0 |
| GIOVANNI ALVEREZ | TRUSTEE Officer | 1 | $0 | $0 |
| ANTHONY ALTERIO | TRUSTEE Officer | 1 | $0 | $0 |
| ADONIS SMITH | GUARD Officer | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1965 DIXWELL AVE, HAMDEN, CT 06514-2407
- Principal officer (990 for 2025)
- NATHAN BROWN, 1965 DIXWELL AVENUE, HAMDEN, CT 06514
- Signed the 990
- NATHAN BROWN, PRESIDENT/BUSINESS MANAGER
- Phone
- (203) 288-9261
- Website
- LOCAL478.ORG
- Return prepared by
- SCHULTHEIS & PANETTIERI LLP
Mission
THE OBJECTIVES OF THE UNION AS THE REPRESENTATIVE OF ITS MEMBERS, ARE TO IMPROVE WORKING CONDITIONS AND LIVING STANDARDS OF MEMBERS THROUGH COLLECTIVE BARGAINING, EDUCATION, TRAINING AND EMPLOYEE BENEFITS AND TO ESTABLISH NECESSARY PROCEDURES FOR THE AMICABLE RESOLUTION OF ALL DISPUTES WHICH MAY ARISE BETWEEN EMPLOYERS AND EMPLOYEES.
Program accomplishments
- THE OBJECTIVES OF THE UNION AS THE REPRESENTATIVE OF ITS MEMBERS, ARE TO IMPROVE WORKING CONDITIONS AND LIVING STANDARDS OF MEMBERS THROUGH COLLECTIVE BARGAINING, EDUCATION, TRAINING AND EMPLOYEE BENEFITS AND TO ESTABLISH NECESSARY PROCEDURES FOR THE AMICABLE RESOLUTION OF ALL DISPUTES WHICH MAY ARISE BETWEEN EMPLOYERS AND EMPLOYEES.
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
- 06-0401158
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1945
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $9,879,803
- Income (IRS master file)
- $15,641,562
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $9,385,015 | $7,650,903 | $9,879,803 | IRS |
| 990 | December 2024 | $8,695,120 | $7,595,686 | $8,273,938 | IRS |
| 990 | December 2023 | $7,742,734 | $7,025,672 | $7,123,892 | XML |
| 990 | December 2022 | $7,053,155 | $6,661,759 | $6,127,846 | 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 06-0401158).
Questions about INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL UNION 478
- What is the EIN of INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL UNION 478?
- The employer identification number (EIN) of INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL UNION 478 is 06-0401158.
- Is INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL UNION 478 tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1945.
- Are donations to INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL UNION 478 tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL UNION 478 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 UNION 478 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 UNION 478 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 UNION 478?
- The 990 for the year ended December 31, 2025 names NATHAN BROWN.
- Who are the officers and directors of INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL UNION 478?
- The 990 for the year ended December 31, 2025 lists 22 people; 11 received compensation from the organization, the highest $274,856 (NATHAN BROWN, PRESIDENT/BUS MGR).
- How much revenue does INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL UNION 478 have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $9,385,015, expenses of $7,650,903 and total assets of $9,879,803 at year end.
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