2022-03-22T13:02:32-05:00 2021-12-31 510435869 Needles & Associates LLC 350 Interlocken Blvd STE 360 Broomfield CO 80021 990 2021-01-01 274198952 Rocky Mountain Pipe Trades District Council No 5 ROCK 3034284380 6350 Broadway Denver CO 80216 Gerald Arnold Business Manager 3034284380 2022-03-17 1 Gerald Arnold 999009999 Kurt D Needles CPA P00850236 3034304225 2022-03-22 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z Gerald Arnold 6350 Broadway Denver CO 80216 305015 0 X X 2011 CO The organization represents its membership. 5 0 0 0 0 0 0 0 332043 304642 398 123 1204 250 333645 305015 0 0 0 0 0 0 0 0 0 299646 452271 299646 452271 33999 -147256 585840 438584 0 0 585840 438584 The organization represents its membership. 0 0 The organization represents its membership. 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 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 1 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 0 0 0 0 0 0 0 0 1 1 0 1 1 1 0 0 0 0 0 0 X Executive Board 3034284380 6350 Broadway Denver CO 80216 X James Keif President 1.00 X 0 0 0 Sean Wyatt Vice President 1.00 X 0 0 0 Gerald Arnold Business Manager 1.00 X 0 0 0 Ron Lenz Finance Committee 1.00 X 0 0 0 Brian Almquist Finance Committee 1.00 X 0 0 0 0 0 0 0 0 0 0 0 Per Capita 900099 304642 304642 304642 123 123 Refunds & Reimbursemen 900099 250 250 250 305015 304892 0 123 5701 47500 2910 13000 17268 89056 6189 Market Recovery 177500 Contributions and Donat 93100 47 452271 585840 438584 585840 438584 0 0 X 585840 438584 585840 438584 585840 438584 -147256 0 X X 0 1 X 1 0 47500 0 1 0 Part I-A, Line 1: Political contributions made to organizations that support the Council's beliefs and values. 0 X 305015 0 305015 0 305015 452271 0 452271 0 452271 Part X, Line 2: The Council 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 Council and recognize a tax liability (or asset) if it 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 be recorded or disclosed for the years ended December 31, 2021 and 2020. The Council is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. With few exceptions, the Council is no longer subject to income tax examinations for years preceding December 31, 2017. Form 990, Part VI, Section B, line 11b The Form 990 was provided to the Executive Board for review before filing. Form 990, Part VI, Section C, line 18 The Form 990 is available upon request. Form 990, Part VI, Section C, line 19 Governing documents are available to the public upon request. Form 990, Part XII, Line 1: The financial statements are prepared with a modified-cash basis. Form 990, Part XII, Line 2c: There has been no change in the oversight process from the prior year.