2026-06-30T10:21:26-05:00 2025-12-31 510435869 Needles Oyewo & Associates LLC 9737 Wadsworth Pkwy Suite 50 Westminster CO 80021 990 2025-01-01 811152551 TWU LOCAL 548 TWUL 8175452326 1001 WEST EULESS BLVD 208 EULESS TX 76040 EARL SMITH Financial Secretary Treasurer 8175452326 2026-06-30 P00850236 3034304225 2026-06-30 2025 2025-03-06 01:10:19Z EARL SMITH 1001 WEST EULESS BLVD 208 EULESS TX 76040 673247 0 X N/A X Labor Organization 2016 TX LABOR CONTRACT NEGOTIATION AND ADMINISTRATION 9 0 32 0 0 0 0 0 556088 566195 41310 60311 30726 46741 628124 673247 0 0 662 0 202573 326686 0 0 0 137208 165283 340443 491969 287681 181278 1716838 1893861 4278 23 1712560 1893838 See schedule O 0 0 Representation of approximately 549 members of a local labor union, including contract negotiations and administration, grievances, arbitration and workplace health and safety issues. 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 32 0 0 0 0 0 0 0 0 0 0 0 X 9 0 0 0 0 0 0 1 0 1 1 0 0 1 0 0 0 0 0 0 TX X EARL SMITH 8175459500 1001 WEST EULESS BLVD EULESS TX 76040 CHIRS TURNER PRESIDENT 20.00 X 17006 0 0 ERIC HELMS VICE PRESIDENT Instructor Charlotte 6.00 X 13605 0 0 TIM BENNETT VICE PRESIDENT Instructor Dallas 7.00 X 13605 0 0 John Pressley Vice President - FSE Charlotte 5.00 X 5102 0 0 STEVE DE LA VARA Recording Secretary 5.00 X 11904 0 0 Rob Schindler Vice President - FSE Dallas/Fort Worth 10.00 X 5120 0 0 EARL SMITH SECRETARY TREASURER 12.00 X 15306 0 0 MIKE GALLARDO EXEC BOARD MEMBER AT LARGE 5.00 X 8503 0 0 MARCO AMAYA EXEC BOARD MEMBER AT LARGE 5.00 X 8503 0 0 Jim Halcomb Exec Board Member at Large 5.00 X 6382 0 0 105036 0 0 0 0 0 0 0 Membership Dues 566195 566195 566195 60311 60311 Miscellaneous income 900099 35365 35365 Appreciation Fair Valu 900099 11376 11376 46741 673247 673247 0 0 221394 87134 18158 1225 9228 5000 5760 29228 16921 5679 22008 1446 5669 Holiday Dinner Expenses 29399 Shirts for Members 23220 Donation 10500 491969 238710 144627 1476680 1748367 32690 31823 1448 867 1716838 1893861 4278 23 4278 23 X 1712560 1893838 1712560 1893838 1716838 1893861 181278 0 X X 0 0 0 32690 31823 867 867 X Part X, Line 2: The Local is exempt from federal income tax under Section 501(c)(5) of the Internal Revenue Code. Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the Local and recognize a tax liability (or asset) if the Local has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service. Based on this review, no reserves for uncertain tax positions were required to have been recorded or disclosed for the years December 31, 2025. The Local is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. With few exceptions, management believes it is no longer subject to income tax examinations for years preceding December 31, 2019. Form 990, Part VI, Section A, line 7a The governing body is periodically elected by membership. Form 990, Part VI, Section B, line 11b Form 990 is reviewed by the treasurer. Form 990, Part VI, Section C, line 19 Governing documents are available to the membership at the local's office Form 990, Part XII, Line 1: Management's policy is to prepare financial statements utilizing the modified cash basis. this method of accounting represents a comprehensive basis of accounting other than accounting principles generally accepted in the united states of america ("U.S. GAAP"). this basis of accounting differs from u.s. gaap primarily because revenues are recognized when collected rather than when earned, and expenditures are generally recognized when paid rather than when incurred.