<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-02-16T15:17:06-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-06-30</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>2022-07-01</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>2024-02-16</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>MARIO</PersonFirstNm>
        <PersonLastNm>MARTINEZ</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>FRANCINE M MILLER CPA</PreparerPersonNm>
      <PTIN>P00522052</PTIN>
      <PhoneNum>7023841995</PhoneNum>
      <PreparationDt>2024-02-16</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</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>166288</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>160341</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>3865</ProgramServiceRevenueAmt>
      <CostOrOtherBasisExpenseSaleAmt>201</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>-201</GainOrLossFromSaleOfAssetsAmt>
      <OtherRevenueTotalAmt>2082</OtherRevenueTotalAmt>
      <TotalRevenueAmt>166087</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>69608</GrantsAndSimilarAmountsPaidAmt>
      <SalariesOtherCompEmplBnftAmt>73198</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>2605</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>2226</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>51909</OtherExpensesTotalAmt>
      <TotalExpensesAmt>199546</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-33459</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>95476</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>62017</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>94722</BOYAmt>
        <EOYAmt>61297</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>1501</BOYAmt>
        <EOYAmt>720</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>96223</BOYAmt>
        <EOYAmt>62017</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>747</BOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>95476</BOYAmt>
        <EOYAmt>62017</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>REIMBURSEMENTS 2,082 TOTAL 2,082</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>SOUTHWEST MOUNTAIN STATES REGIONAL PER CAPITA 1,875 COUNCIL OF CARPENTERS UNITED BROTHERHOOD OF CARPENTERS PER CAPITA 64,724 AND JOINERS OF AMERICA PACIFIC NORTHWEST REGIONAL COUNCIL PER CAPITA 2,035 AFL-CIO PER CAPITA 974</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES CASH OVERAGE 120 BANK CHARGES 963 DONATIONS &amp; FLOWERS 2,900 DUES &amp; SUBSCRIPTIONS 401 MERCHANT SERVICE FEES 2,359 POSTAGE EXPENSE 2,251 SUPPLIES EXPENSE 6,281 TELEPHONE &amp; INTERNET 2,635 DELEGATES MEETINGS 63 OTHER METTINGS 1,942 INSURANCE EXPENSE (INC WORKER 603 E-BOARD AND MEMBERSHIP ME 7,529 MISC EXPENSE 500 PAYROLL EXPENSE 18,346 PROMOTIONAL/RAFFLES/GIVE- 2,145 REFUND DUES 1,075 RETURNED CHECK FROM BANK 60 NON-INVESTMENT DEPRECIATION 1,736 TOTAL 51,909</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>INVENTORIES FOR SALE OR USE 1,501 0 2 VIDEO CONFERANCING TVS 0 1,340 LESS ACCUMULATED DEPRECIATION 0 1,340 2 VIDEO CONFERANCING CAMERAS AND MIC 0 2,500 LESS ACCUMULATED DEPRECIATION 0 2,500 BROTHER PRINTER 0 1,499 LESS ACCUMULATED DEPRECIATION 0 779 LAPTOP -GREAT FALLS 0 399 LESS ACCUMULATED DEPRECIATION 0 399 LAPTOP BILLINGS 0 379 LESS ACCUMULATED DEPRECIATION 0 379 LAPTOP BUTTE 0 379 LESS ACCUMULATED DEPRECIATION 0 379 TOTAL 1,501 720</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>747 0</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>
