﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-08-16T20:59:57-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>621754261</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>GREG SHELTON CPA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>2855 STAGE VILLAGE CV STE 4</AddressLine1Txt>
        <CityNm>BARTLETT</CityNm>
        <StateAbbreviationCd>TN</StateAbbreviationCd>
        <ZIPCd>38134</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>620441147</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MEMPHIS AND WEST TENNESSEE BUILDING</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>MEMP</BusinessNameControlTxt>
      <PhoneNum>9012783200</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1870 MADISON AVENUE</AddressLine1Txt>
        <CityNm>MEMPHIS</CityNm>
        <StateAbbreviationCd>TN</StateAbbreviationCd>
        <ZIPCd>38104</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>BRANDON OSBAHR</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>9013323531</PhoneNum>
      <SignatureDt>2024-06-13</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>GREG SHELTON CPA</PreparerPersonNm>
      <PTIN>P00187064</PTIN>
      <PhoneNum>9013820557</PhoneNum>
      <PreparationDt>2024-06-13</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="5">X</Organization501cInd>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>57119</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <MembershipDuesAmt>57119</MembershipDuesAmt>
      <TotalRevenueAmt>57119</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>21060</GrantsAndSimilarAmountsPaidAmt>
      <BenefitsPaidToOrForMembersAmt>500</BenefitsPaidToOrForMembersAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1056</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>1200</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>8403</OtherExpensesTotalAmt>
      <TotalExpensesAmt>32219</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>24900</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>55270</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>80170</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>55270</BOYAmt>
        <EOYAmt>80170</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>55270</BOYAmt>
        <EOYAmt>80170</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>55270</BOYAmt>
        <EOYAmt>80170</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE MEMPHIS AND WEST TENNESSEE BUILDING AND CONSTRUCTION TRADES COUNCIL PURPOSE IS TO PROMOTE, THROUGH APPROPRIATE ACTIVITIES AND PROGRAMS IN MEMPHIS AND SHELBY COUNTY TENNESSEE, THE OBJECTIVIES AND PRINCIPLES OF THE BUILDING COUNCIL AS SET FORTH IN THE CONSTITUTION AND BY-LAWS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDE TO BUILDING AND CONSTRUCTION LABOR WORKERS, EDUCATION MATERIAL AND NEWSLETTERS AND TO CONDUCT MEETINGS TO INFORM THE MEMBERS OF UPCOMING LABOR ISSUES.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRANDON OSBAHR</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAMES COLE</PersonNm>
        <TitleTxt>VICE-PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JEREMY TALLENT</PersonNm>
        <TitleTxt>RECORDING SE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NOEL SHERMAN</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BLAKE JOYNER</PersonNm>
        <TitleTxt>SERGEANT OF</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOE BENNETT</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MIKE THORNE</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHNNY ORTON</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SWEETRICIA BAKER</PersonNm>
        <TitleTxt>BOOKKEEPER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>SWEETRICIA BAKER</PersonNm>
        <USAddress>
          <AddressLine1Txt>1870 MADISON AVE</AddressLine1Txt>
          <CityNm>MEMPHIS</CityNm>
          <StateAbbreviationCd>TN</StateAbbreviationCd>
          <ZIPCd>38104</ZIPCd>
        </USAddress>
        <PhoneNum>9012783200</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>AFL-CIO MEMPHIS LABOR COUNCIL 13,485 1870 MADISON AVE MEMPHIS TN 38104 AFL-CIO TN LABOR COUNCIL 25 1901 LINDELL NASHVILLE TN 37203 TN STATE BUILDING TRADES 50 PO BOX 293366 NASHVILLE TN 37229 AFL-CIO MEMPHIS LABOR COUNCIL 5,000 1870 MADISON AVE MEMPHIS TN 38104 TN STATE BUILDING &amp; CONST TRADES 2,000 2001 ELM HILL PIKE NASHVILLE TN 37210 NA BUILDING TRADES UNION 500 815 16TH NW SUITE 600 WASHINGTON DC 20006</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADS/SPONSORSHIPS 400 BIZ TAXES 30 EDUCATION/TRAINING 100 POSTAGE 12 SUBSCRIPTIONS 479 TELEPHONE 330 BIZ INTERNET - WEB SITE 7 OFFICE - WEB SITE 945 SUBSCRIPTIONS - BUILDERS EX 600 BIZ-DONATION-SPONSORSHIP 1,000 CONTRIBUTIONS - NAACP 2,000 POLITICAL CONTRIBUTIONS 2,500 TOTAL 8,403</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MEMPHIS AND WEST TENNESSEE BUILDING AND CONSTRUCTION TRADES COUNCIL PURPOSE IS TO PROMOTE, THROUGH APPROPRIATE ACTIVITIES AND PROGRAMS IN MEMPHIS AND SHELBY COUNTY TENNESSEE, THE OBJECTIVIES AND PRINCIPLES OF THE BUILDING COUNCIL AS SET FORTH IN THE CONSTITUTION AND BY-LAWS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>