2025-08-12T15:00:39-05:00 2025-03-31 510435869 Needles & Associates LLC 9737 Wadsworth Pkwy Suite 50 Westminster CO 80021 990 2024-04-01 930160415 OPERATIVE PLASTERERS & CEMENT MASON AFL-CIO LOCAL 82 OPER 5032323257 12812 NE MARX ST PORTLAND OR 972301067 KENT SICKLES BUSINESS MANAGER 5032323257 2025-08-12 1 0 Kurt D Needles CPA P00850236 3034304225 2025-08-12 2024 2025-03-06 01:10:19Z KENT SICKLES 361584 0 X N/A X 1959 OR THE ORGANIZATION IS A LOCAL LABOR UNION WHICH REPRESENTS ITS MEMBERS IN CONTRACT NEGOTIATIONS, GRIEVANCES AND OTHER LABOR MATTERS. 9 9 2 0 13155 0 0 0 332314 339294 8076 8694 7947 13596 348337 361584 0 0 6220 6760 188939 185187 0 0 0 180684 165250 375843 357197 -27506 4387 559335 594917 26145 22407 533190 572510 THE ORGANIZATION IS A LOCAL LABOR UNION WHICH REPRESENTS ITS MEMBERS IN CONTRACT NEGOTIATIONS, GRIEVANCES AND OTHER LABOR MATTERS. 0 0 THE ORGANIZATION OPERATES A UNION HIRING HALL FOR ITS MEMBERS WHO WORK IN THE PLASTERING TRADE. THE ORGANIZATION NEGOTIATES LABOR CONTRACTS, MONITORS WORKING CONDITIONS AND INVESTIGATES CONTRACT VIOLATIONS. N/A N/A 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 2 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 1 1 1 1 0 0 0 0 0 0 1 1 0 X X KENT SICKLES 5032323257 12812 NE MARX ST PORTLAND OR 972301067 KENT SICKLES BUSINESS MANAGER 40.00 X 108090 0 43279 KEVIN HESS-NATEMEIER PRESIDENT 1.00 X 357 0 150 CHRIS LEEDHAM VICE PRESIDENT 1.00 X 0 0 0 ANDY GRIFFITH RECORDING SECRETARY 1.00 X 0 0 0 DEPOPPE CORY SGT-AT-ARMS 1.00 X 0 0 0 RANCE DANIELSON E-BOARD 1.00 X 0 0 0 DARYL MARTIN TRUSTEE 1.00 X 0 0 0 ANANE ESTWICK E-BOARD 1.00 X 0 0 0 CHRIS HENRY E-BOARD 1.00 X 0 0 0 KEVIN CARLE E-BOARD 1.00 X 0 0 0 108447 0 43429 1 0 1 0 0 Window Dues 900099 228874 228874 Working Dues 900099 110420 110420 339294 8694 8694 441 0 441 441 Misc. Receipts 13155 13155 13155 361584 348429 13155 0 6760 108447 45492 19803 11445 10180 21 8933 1562 3209 21060 18220 2182 6963 205 7988 7815 Market Recovery 61664 Other 15248 357197 190564 11895 11270 194326 15076 43373 37502 13487 5871 186439 210174 157575 157575 559335 594917 16561 16458 9584 5949 26145 22407 X 533190 572510 533190 572510 559335 594917 4387 34933 X 0 0 0 4871 3556 1315 3118 2690 428 35384 31256 4128 5871 157575 C 157575 X 372292 10708 10708 361584 0 361584 357197 0 357197 0 357197 Part X, Line 2: The Fund is considered exempt from federal income taxes 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 Fund and recognize a tax liability (or asset) if the Fund 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 ended March 30, 2025 and 2024. The Fund 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 March 30, 2020. 0 0 0 KENT SICKLES BUSINESS MANAGER 108090 0 0 0 0 0 0 0 43279 0 151369 0 0 0 Form 990, Part VI, Section A, line 7a Election of Members and Their Rights officers, trustees and executive board members are elected by the general membership. Form 990, Part VI, Section A, line 7b Decisions Subject to Approval of Members All decisions including payment of bills are subject to approval of the members at the monthly union meetings. Form 990, Part VI, Section B, line 11b Organization's Process to Review Form 990 Form 990 is reviewed and signed by the Business Agent. Form 990 is presented to the executive board and trustees at the next scheduled board meeting. Form 990, Part VI, Section B, line 15 Compensation Process for Top Official The Business Agent's wages are referenced to the current collective bargained agreement in effect between the union and the employers. Compensation Process for Officers The Organizer's wages are referenced to the current collective bargained agreement in effect between the union and the employers. Form 990, Part VI, Section C, line 19 Governing Documents Disclosure Explanation Books are made available to the public upon request at their offices located at 12812 NE Marx.