Nonprofit · EIN 11-2428038
INTERNATL UNION OF OPERATING ENGNRS LOC 138 138A 138B LEGAL FUND
Tax-exempt · FARMINGDALE, NY 11735
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $298,912 | $194,715 | $104,197 | $438,833 | $5,840 | $432,993 |
| June 30, 2024 | 990 | $274,315 | $194,024 | $80,291 | $331,320 | $2,524 | $328,796 |
| June 30, 2023 | 990 | $279,360 | $188,022 | $91,338 | $251,023 | $2,518 | $248,505 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $298,869
- Investment income
- $43
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $180,000
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $8,500
- Accounting fees
- $2,934
Balance sheet and other
- Total assets, start of year
- $331,320
- Total assets, end of year
- $438,833
- Total liabilities, end of year
- $5,840
- Net assets, end of year
- $432,993
- Net assets without donor restrictions
- $432,993
- Gross receipts
- $298,912
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1977
- State of legal domicile
- NY
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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| JOHN DUFFY | TRUSTEE Trustee or director, Officer | 2 | $0 | $368,041 | $79,044 |
| ANTHONY MALIZIA | TRUSTEE Trustee or director | 2 | $0 | $322,512 | $94,344 |
| SHAWN COLES | BUSINESS AGENT Trustee or director | 2 | $0 | $322,468 | $94,344 |
| JOHN J DUFFY | TRUSTEE Trustee or director | 2 | $0 | $320,015 | $94,344 |
| WILLIAM DUFFY JR | CHAIRMAN/ADMINISTRATOR Trustee or director, Officer | 2 | $0 | $317,590 | $95,544 |
| DENNIS ADRIAN | TRUSTEE Trustee or director | 2 | $0 | $309,169 | $94,469 |
| STEPHEN BARNETT | PLAN ADMINISTRATOR Officer | 2 | $0 | $308,471 | $79,068 |
| CHRISTOPHER DUFFY | ANNUITY ADMIN Highest-paid employee | 0 | $0 | $307,211 | $63,676 |
| VINCENT D RAZZANO | TRAINING INSTRUCTOR Trustee or director | 2 | $0 | $252,236 | $75,634 |
| ENRIQUE GUZMAN | ORGANIZER Highest-paid employee | 0 | $0 | $214,383 | $79,308 |
| SCOTT TIERNEY | APPRENTICE INSTRUCTOR Highest-paid employee | 0 | $0 | $195,964 | $75,940 |
| LISA HARDEN | CLAIMS ADMIN Highest-paid employee | 0 | $0 | $111,493 | $38,080 |
| ANNE MCDONNAUGH | BOOKKEEPER Highest-paid employee | 2 | $0 | $107,550 | $34,653 |
| JAMES PRATT III | TRUSTEE Trustee or director | 2 | $0 | $0 | $0 |
| JAMES HANEY | TRUSTEE Trustee or director | 2 | $0 | $0 | $0 |
1 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARC HERBST | TRUSTEE Trustee or director | 2 | $0 |
990 for the year ended June 30, 2024: 16 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| JOHN DUFFY | TRUSTEE Trustee or director, Officer | 2 | $0 | $356,738 | $80,767 |
| JOHN J DUFFY | TRUSTEE Trustee or director | 2 | $0 | $305,045 | $96,067 |
| ANTHONY MALIZIA | TRUSTEE Trustee or director | 2 | $0 | $301,533 | $96,067 |
| WILLIAM DUFFY JR | CHAIRMAN/ADMINISTRATOR Trustee or director, Officer | 2 | $0 | $300,258 | $97,267 |
| SHAWN COLES | BUSINESS AGENT Trustee or director | 2 | $0 | $298,663 | $96,067 |
| DENNIS ADRIAN | TRUSTEE Trustee or director | 2 | $0 | $298,171 | $96,067 |
| STEPHEN BARNETT | PLAN ADMINISTRATOR Officer | 2 | $0 | $291,259 | $72,108 |
| VINCENT D RAZZANO | TRAINING INSTRUCTOR Trustee or director | 2 | $0 | $242,995 | $77,972 |
| CHRISTOPHER DUFFY | ANNUITY ADMIN Highest-paid employee | 0 | $0 | $246,418 | $58,396 |
| ENRIQUE GUZMAN | ORGANIZER Highest-paid employee | 0 | $0 | $190,316 | $86,395 |
| SCOTT TIERNEY | APPRENTICE INSTRUCTOR Highest-paid employee | 0 | $0 | $178,965 | $74,899 |
| LISA HARDEN | CLAIMS ADMIN Highest-paid employee | 0 | $0 | $107,782 | $31,515 |
| ANNE MCDONNAUGH | BOOKKEEPER Highest-paid employee | 2 | $0 | $103,904 | $31,515 |
| JAMES PRATT III | TRUSTEE Trustee or director | 2 | $0 | $0 | $0 |
| JAMES HANEY | TRUSTEE Trustee or director | 2 | $0 | $0 | $0 |
| MARC HERBST | TRUSTEE Trustee or director | 2 | $0 | $0 | $0 |
990 for the year ended June 30, 2023: 15 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| JOHN DUFFY | TRUSTEE Trustee or director, Officer | 2 | $0 | $345,015 | $81,275 |
| ANTHONY MALIZIA | TRUSTEE Trustee or director | 2 | $0 | $293,295 | $95,547 |
| JOHN J DUFFY | TRUSTEE Trustee or director | 2 | $0 | $293,046 | $95,547 |
| WILLIAM DUFFY JR | CHAIRMAN/ADMINISTRATOR Trustee or director, Officer | 2 | $0 | $290,386 | $96,747 |
| SHAWN COLES | BUSINESS AGENT Highest-paid employee | 0 | $0 | $288,381 | $95,547 |
| DENNIS ADRIAN | TRUSTEE Trustee or director | 2 | $0 | $288,237 | $95,547 |
| STEPHEN BARNETT | PLAN ADMINISTRATOR Officer | 2 | $0 | $281,211 | $75,948 |
| VINCENT D RAZZANO | TRAINING INSTRUCTOR Trustee or director | 2 | $0 | $234,788 | $77,872 |
| CHRISTOPHER DUFFY | ANNUITY ADMIN Highest-paid employee | 0 | $0 | $222,714 | $62,585 |
| SCOTT TIERNEY | APPRENTICE INSTRUCTOR Highest-paid employee | 0 | $0 | $180,888 | $74,758 |
| LISA HARDEN | CLAIMS ADMIN Highest-paid employee | 0 | $0 | $104,128 | $33,838 |
| ANNE MCDONNAUGH | BOOKKEEPER Highest-paid employee | 2 | $0 | $100,387 | $33,838 |
| JAMES PRATT III | TRUSTEE Trustee or director | 2 | $0 | $0 | $0 |
| JAMES HANEY | TRUSTEE Trustee or director | 2 | $0 | $0 | $0 |
| MARC HERBST | TRUSTEE Trustee or director | 2 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 206, FARMINGDALE, NY 11735-0206
- In care of
- % THE FUND
- Signed the 990
- JOHN DUFFY, TRUSTEE
- Phone
- (631) 592-5725
- Website
- WWW.LOCAL138.COM
- Return prepared by
- CITRIN COOPERMAN ADVISORS LLC
Mission
TO PROVIDE LEGAL SERVICES TO ELIGIBLE PARTICIPANTS OF EMPLOYERS COVERED BY A COLLECTIVE BARGAINING AGREEMENT.
Program accomplishments
- TO PROVIDE LEGAL SERVICES TO ELIGIBLE PARTICIPANTS OFEMPLOYERS COVERED BY A COLLECTIVE BARGAINING AGREEMENT.
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 11-2428038
- Tax-exempt status
- 501(c)(9): Voluntary employees' beneficiary association
- Donations deductible
- No
- Exempt since
- 1996
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $438,833
- Income (IRS master file)
- $298,912
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $298,912 | $194,715 | $438,833 | XML |
| 990 | June 2024 | $274,315 | $194,024 | $331,320 | XML |
| 990 | June 2023 | $279,360 | $188,022 | $251,023 | XML |
| 990 | June 2022 | $257,826 | $173,256 | $159,676 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 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 11-2428038).
Questions about INTERNATL UNION OF OPERATING ENGNRS LOC 138 138A 138B LEGAL FUND
- What is the EIN of INTERNATL UNION OF OPERATING ENGNRS LOC 138 138A 138B LEGAL FUND?
- The employer identification number (EIN) of INTERNATL UNION OF OPERATING ENGNRS LOC 138 138A 138B LEGAL FUND is 11-2428038.
- Is INTERNATL UNION OF OPERATING ENGNRS LOC 138 138A 138B LEGAL FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(9) since 1996.
- Are donations to INTERNATL UNION OF OPERATING ENGNRS LOC 138 138A 138B LEGAL FUND tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does INTERNATL UNION OF OPERATING ENGNRS LOC 138 138A 138B LEGAL 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 INTERNATL UNION OF OPERATING ENGNRS LOC 138 138A 138B LEGAL FUND due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did INTERNATL UNION OF OPERATING ENGNRS LOC 138 138A 138B LEGAL FUND last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who are the officers and directors of INTERNATL UNION OF OPERATING ENGNRS LOC 138 138A 138B LEGAL FUND?
- The 990 for the year ended June 30, 2025 lists 16 people; 0 received compensation from the organization.
- How much revenue does INTERNATL UNION OF OPERATING ENGNRS LOC 138 138A 138B LEGAL FUND have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $298,912, expenses of $194,715 and total assets of $438,833 at year end.
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