﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v6.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-01-28T14:36:09-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>880176927</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>LAYTON LAYTON &amp; TOBLER LLP CPAS</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>7674 W LAKE MEAD BLVD STE 247</AddressLine1Txt>
        <CityNm>LAS VEGAS</CityNm>
        <StateAbbreviationCd>NV</StateAbbreviationCd>
        <ZIPCd>891286650</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>920020902</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PILEDRIVERS AND DIVERS LOCAL 2520</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>PILE</BusinessNameControlTxt>
      <PhoneNum>9072727576</PhoneNum>
      <USAddress>
        <AddressLine1Txt>407 DENALI STREET SUITE 200</AddressLine1Txt>
        <CityNm>ANCHORAAGE</CityNm>
        <StateAbbreviationCd>AK</StateAbbreviationCd>
        <ZIPCd>99501</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>LYNELLE ROBERTS</PersonNm>
      <PersonTitleTxt>FINANCIAL SECRETARY</PersonTitleTxt>
      <PhoneNum>9072727576</PhoneNum>
      <SignatureDt>2024-12-17</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>FRANCINE M MILLER CPA</PreparerPersonNm>
      <PTIN>P00522052</PTIN>
      <PhoneNum>7023841995</PhoneNum>
      <PreparationDt>2025-01-28</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <AddressChangeInd>X</AddressChangeInd>
      <GroupExemptionNum>0143</GroupExemptionNum>
      <MethodOfAccountingOtherDesc>MODIFIED CASH</MethodOfAccountingOtherDesc>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.LOCAL2520.ORG</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="5">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>120717</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>55257</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>20221</ProgramServiceRevenueAmt>
      <SaleOfAssetsGrossAmt>32000</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>32000</CostOrOtherBasisExpenseSaleAmt>
      <OtherRevenueTotalAmt>13239</OtherRevenueTotalAmt>
      <TotalRevenueAmt>88717</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>27731</GrantsAndSimilarAmountsPaidAmt>
      <SalariesOtherCompEmplBnftAmt>118570</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>12679</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>13394</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>15297</OtherExpensesTotalAmt>
      <TotalExpensesAmt>187671</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-98954</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>343428</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>-112833</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>131641</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>308057</BOYAmt>
        <EOYAmt>128530</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>32000</BOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>5857</BOYAmt>
        <EOYAmt>4860</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>345914</BOYAmt>
        <EOYAmt>133390</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>2486</BOYAmt>
        <EOYAmt>1749</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>343428</BOYAmt>
        <EOYAmt>131641</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>JASON GREENWOOD</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JACOB MORK</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAY WEIMER</PersonNm>
        <TitleTxt>RECORDING SE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LYNELLE ROBERTS</PersonNm>
        <TitleTxt>FINANCIAL SE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>682</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOANNA JARDIN</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>682</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MORGAN PROVOST</PersonNm>
        <TitleTxt>CONDUCTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROSS UMPHREY</PersonNm>
        <TitleTxt>WARDEN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JESSE GIBSON</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ADRIAN DUMAS</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BENJAMIN CONN</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TAMARA HANSEN</PersonNm>
        <TitleTxt>CLERICAL</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>64782</CompensationAmt>
        <EmployeeBenefitProgramAmt>42000</EmployeeBenefitProgramAmt>
      </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>LYNELLE ROBERTS</PersonNm>
        <USAddress>
          <AddressLine1Txt>407 DENALI STREET SUITE 200</AddressLine1Txt>
          <CityNm>ANCHORAGE</CityNm>
          <StateAbbreviationCd>AK</StateAbbreviationCd>
          <ZIPCd>99501</ZIPCd>
        </USAddress>
        <PhoneNum>9072727576</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 6,853 PAF CONTRIBUTIONS RECEIVED 5,487 MISC. INCOME 670 CONTINGENCY FUND/FLOWERS 315 CASH OVERAGE -86 TOTAL 13,239</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>WESTERN STATES 1,581 REGIONAL COUNCIL 533 S FREMONT AVE 10TH FLOOR LOS ANGELES CA 90071 UNITED BROTHERHOOD 22,300 OF CARPENTERS 101 CONSTITUTION AVE NW WASHINGTON DC 20001 ALASKA AFL-CIO 3,850 3333 DENALI ST SUITE 125 ANCHORAGE AK 99503</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES BANK FEES 411 DONATIONS &amp; FLOWERS 850 DUES &amp; SUBSCRIPTIONS 1,319 INSURANCE EXPENSE INCL W/C 1,929 MERCHANT SERVICE FEES 2,445 POSTAGE EXPENSE 1,203 SUPPLIES EXPENSE 934 TELEPHONE &amp; INTERNET 4,383 MEETINGS &amp; CONVENTIONS 182 REFUND DUES 577 REIMBURSALE EXPENSES 68 NON-INVESTMENT DEPRECIATION 996 TOTAL 15,297</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>TRANSFER OF ASSETS TO WSRCC -32,000 TRANSFER TO ADVANCEMENT FUND -80,833</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>5,857 7,565 LESS ACCUMULATED DEPRECIATION 0 2,705 TOTAL 5,857 4,860</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>2,486 0 401K DEDUCTION 0 1,200 PAYROLL TAX WITHHELD 0 549</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>