﻿<?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>2024-12-04T15:18:41-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>880176927</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>LAYTON LAYTON &amp; TOBLER LLP CPAS</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>606 SOUTH NINTH STREET</AddressLine1Txt>
        <CityNm>LAS VEGAS</CityNm>
        <StateAbbreviationCd>NV</StateAbbreviationCd>
        <ZIPCd>891017013</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>900683300</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>LOCAL UNION 82 UNITED BROTHERHOOD</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>OF CARPENTERS AND JOINERS</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>LOCA</BusinessNameControlTxt>
      <PhoneNum>4064531301</PhoneNum>
      <USAddress>
        <AddressLine1Txt>300 15TH STREET SOUTH 1</AddressLine1Txt>
        <CityNm>GREAT FALLS</CityNm>
        <StateAbbreviationCd>MT</StateAbbreviationCd>
        <ZIPCd>59405</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MARIO MARTINEZ</PersonNm>
      <PersonTitleTxt>FINANCIAL SECRETARY</PersonTitleTxt>
      <PhoneNum>4064531301</PhoneNum>
      <SignatureDt>2024-12-02</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>FRANCINE M MILLER CPA</PreparerPersonNm>
      <PTIN>P00522052</PTIN>
      <PhoneNum>7023841995</PhoneNum>
      <PreparationDt>2024-12-04</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <GroupExemptionNum>0143</GroupExemptionNum>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.MTCARPENTERS82.COM</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="5">X</Organization501cInd>
      <TypeOfOrganizationOtherInd>X</TypeOfOrganizationOtherInd>
      <TypeOfOrganizationOtherDesc>UNION</TypeOfOrganizationOtherDesc>
      <GrossReceiptsAmt>175977</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>169533</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>2860</ProgramServiceRevenueAmt>
      <GrossSalesOfInventoryAmt>364</GrossSalesOfInventoryAmt>
      <GrossProfitLossSlsOfInvntryAmt>364</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>3220</OtherRevenueTotalAmt>
      <TotalRevenueAmt>175977</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>66214</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>14211</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>39238</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>86327</OtherExpensesTotalAmt>
      <TotalExpensesAmt>205990</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-30013</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>62016</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>32003</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>61296</BOYAmt>
        <EOYAmt>25794</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>720</BOYAmt>
        <EOYAmt>6209</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>62016</BOYAmt>
        <EOYAmt>32003</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>62016</BOYAmt>
        <EOYAmt>32003</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO REPRESENT ALL MEMBERS FOR THEIR MORAL, ECONOMIC AND SOCIAL ADVANCEMENT. TO THAT END, THE OFFICERS AND BUSINESS AGENTS OF THE LOCAL COLLECTIVELY BARGAIN WITH EMPLOYERS ON BEHALF OF THE LOCAL'S MEMBERS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO REPRESENT ALL MEMBERS FOR THEIR MORAL, ECONOMIC AND SOCIAL ADVANCEMENT. TO THAT END, THE OFFICERS AND BUSINESS AGENTS OF THE LOCAL COLLECTIVELY BARGAIN WITH EMPLOYERS ON BEHALF OF THE LOCAL'S MEMBERS.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRET WALKER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARIO MARTINEZ</PersonNm>
        <TitleTxt>FINANCIAL SE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROBERT SHELTON</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RILEY MCCAULEY</PersonNm>
        <TitleTxt>RECORDING SE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MORGAN YELVINGTON</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN SILVERNALE</PersonNm>
        <TitleTxt>CONDUCTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MITCHEL BRESSLER</PersonNm>
        <TitleTxt>WARDEN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOEL WORTH</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WADE NELSON</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>READY FROST</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</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>MARIO MARTINEZ</PersonNm>
        <USAddress>
          <AddressLine1Txt>300 15TH STREET SOUTH SUITE 1</AddressLine1Txt>
          <CityNm>GREAT FALLS</CityNm>
          <StateAbbreviationCd>MT</StateAbbreviationCd>
          <ZIPCd>59405</ZIPCd>
        </USAddress>
        <PhoneNum>4064531301</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="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>COLLECTION ON BEHALF OF OTHER 3,120 REIMBURSEMENTS 100 TOTAL 3,220</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>WESTERN STATES REGIONAL PER CAPITA 2,970 COUNCIL 533 S FREMONT AVE 10TH FLOOR LOS ANGELES CA 90071 UNITED BROTHERHOOD PER CAPITA 63,244 OF CARPENTERS 101 CONSTITUTION AVE NW WASHINGTON DC 20001</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES BANK CHARGES 1,159 DONATIONS &amp; FLOWERS 21,584 DUES &amp; SUBSCRIPTIONS 1,178 MERCHANT SERVICE FEES 2,618 POSTAGE EXPENSE 769 SUPPLIES EXPENSE 8,830 TELEPHONE &amp; INTERNET 4,732 DELEGATES MEETINGS 1,247 OTHER METTINGS 4,873 INSURANCE EXPENSE (INC WORKER 458 E-BOARD AND MEMBERSHIP ME 12,071 MISC EXPENSE 1,173 PROMOTIONAL/RAFFLES/GIVE- 6,118 REFUND DUES 1,240 SPECIAL EVENTS EXPENSE 13,115 UNION PRODUCTS FOR RE-SAL -175 COLLECTION PAID ON BEHALF 3,120 COST OF GOODS SOLD 561 EQUIPMENT REPAIRS &amp; MAINT 250 MILEAGE/PARKING REIMBURSE 28 OFFICE EXPENSE 1,090 NON-INVESTMENT DEPRECIATION 288 TOTAL 86,327</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>6,496 6,496 LESS ACCUMULATED DEPRECIATION 5,776 6,064 INVENTORY SS T-SHIRTS 0 3,302 INVENTORY SWEATSHIRTS 0 2,475 TOTAL 720 6,209</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO REPRESENT ALL MEMBERS FOR THEIR MORAL, ECONOMIC AND SOCIAL ADVANCEMENT. TO THAT END, THE OFFICERS AND BUSINESS AGENTS OF THE LOCAL COLLECTIVELY BARGAIN WITH EMPLOYERS ON BEHALF OF THE LOCAL'S MEMBERS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>