I 4

Form 990

_."

,.

Department/of the Treasury Internal Revenue Service ~ The organization may have to use a copy of this return to satisfy state reporting requirements

A For the 2008 calendar year, or tax year beginning JUL 1, 2008 and ending JUN 30, 2009

Return of Organization Exempt From Income Tax

OMS No 1545-0047

Under section 501 (c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit trust or private foundation)

2008

B Check If Please C Name of organization D Employer identification number
applicable use IRS LAW ENFORCEMENT OFFICERS UNION
DAddress label or COUNCIL 82
change pnnt or
DName type DOing BUSiness As 14-1509911
change
Dln'trBI See Number and street (or P_O box If maills not delivered to street address) I Room/SUite E Telephone number
return
DTerm,n- Specrfrc 63 COLVIN AVE. 5184898424
atron Instruc-
DAmended trons City or town, state or country, and ZIP + 4 G Gross receipts $ 3,520,641.
return
DAPPllca- ~LBANY, NY 12206 H(a) Is this a group return
non
pending F Name and address of principal offlcer:CHRISTIAN MESLEY for affiliates? DYes [}[]No
SAME AS C ABOVE H(b) Are all affiliates Included? DYes D No
I Tax-exempt status l XJ 501 (c) ( 5 )... (Insert no ) l J 4947(a)(1) or l J 527 If "No," attach a list (see Instructions)
J Website: ~ WWW • COUNC I L 82 . ORG H(c) Group exemption number ~
K Type of organization: l J Corporation L J Trust L XJ ASSOCiation l J Other~ I L Year of formation: 19561 M State of legal dorrucue' NY
Itean::!!1 Summary
Q) 1 Briefly describe the organization's mission or most significant activities PROVIDE SERVICES FOR UNION
I.) MEMBERS.
J:
III o If the organization discontinued ItS operations or disposed of more than 25% of ItS assets
J: 2 Check this box ~
...
Q) 27
> 3 Number of voting members of the governing body (Part VI, line 1 a) 3
0
Cl 4 Number of Independent voting members of the governing body (Part VI, line 1 b) 4 22
~
I/) 5 Total number of employees (Part V, line 2a) 5 25
Q)
:;:: 6 Total number of volunteers (estimate If necessary) 6 0
's
'';:; ~ O.
0 7a Total gross unrelated business revenue fr~m Pa:.p:t~12,_~mn (C) 7a
« o •
b Net unrelated business taxable Income frpm Forl'T1:9_®t2rmJ'?Iir..n. ---, 7b
(J) I ---.:._ "- LJ Prior Year Current Year
Q) 8 Contributions and grants (Part VIII, line 1 f! DC T l' ~ 5i5
::::J 3,178,413. 3,360,771.
e 9 Program ""N'C' revenue (Part VIII, h""Q)u:~ 3 2U09 9
Q)
> 10 __fer) 6,955. 4,213.
Q) Investment Income (Part VIII, column (A) lines ~\ancLI~__ SS
CI: Other revenue (Part VIII, column (A), IIneS..5.. 6b Scl t3J,§cJ_~nvr~ 127,334. 139,837.
11
12 Total revenue, add lines 8 through 11 (must equal Part VIII, 'rA' Ime 12) 3,312,702. 3,504,821.
13 Grants and Similar amounts paid (Part IX, column (A), lines 1-3)
14 Benefits paid to or for members (Part IX, column (A), line 4)
III 15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5-10) 1,378,931. 1,600,935.
Q)
I/) 16a Professional fund raising fees (Part IX, column (A), line 11 e)
J:
Q) ~ l,i,~~¥,"<~n k 0';'\"" -.. n~J ~,
c. b Total fundraismq expenses (Part IX, column (D), line 25)
)(
w 17 Other expenses (Part IX, column (A), lines 11 a-11 d, 11 f-241) 1,902,493. 1,935,648.
18 Total expenses Add lines 13-17 (must equal Part IX, column (A), line 25) 3,281,424. 3,536,583.
19 Revenue less expenses Subtract line 18 from line 12 31,278. <31,762.
o~ Beginning of Year End of Year
"'c:: 1,325,271. 1,281,710.
m.£5! 20 Total assets (Part X, line 16)
"''''
"'en 475,322. 463,523.
<t:'C 21 Total liabilities (Part X, line 26)
'S)c:: 849,949. 818,187.
z:::::l 22 Net assets or fund balances Subtract line 21 from line 20
L.L.
I:&a~ ,Jill Signature Block
Under .~.":"..~,~'.'''''' M,,_,",' L '"Z-""' schedulee end state -,",~' to •• best of my knowledge and '0", " rs true, correct
and complete ec bon f preparer (other than off ) IS base on all Inform on of which preparer has any knowledge
CZ" Z
Sign ~ //I4vi7l ~ I-PJ'p _, I /0 -o~--()7
Here :5'lgnature of officer )~ Date
~ CHRISTIAN MESLEY, PRESID
Type or prlnt.Q.ame and ~ /I
Preparer's ~ ~AA..~, I( uare l,;n,eCK IT I Preparer's Identifying numb ...
Paid signature ,v&ES ~W. DRISLANE, self- ~ D (SpsaD:YJ L/i 0 rJ 8 2-
Preparer's CPA o 9 / 2 4 / 0 9 employed
Firm's name (or TEAL, BECKER & CHIARAMONTE CPAS PC EIN ~ I '1 -: 1ft? fA L(q:? o
Use Only yours If
self-employed), ~7 WASHINGTON SQUARE
address, and
ZIP + 4 ALBANY, NY 12205 Phone no, ~ 518-456-6663
Ma~ the IRS diSCUSS trus return With the preparer shown above? (see Instructions) _OO Yes L J No >

832001 12-18-08 LHA For Privacy Act and Paperwork Reduction Act Notice, see the separate Instructions.

,0 Form 990 (2008)

(T)

I LAW ENFORCEMENT OFFICERS UNION

I Form 990 (2008) COUNC I L 8 2

I:J!~JIII IStatem~nt of Program Service Accomplishments (see Instructions)

14-1509911

Page 2

Bnefly descnbe the organization's mission

TO PROVIDE SERVICES FOR UNION MEMBERS.

2 Did the organization undertake any significant program services dunng the year which were not listed on the pnor Form 990 or 990-EZ?

If "Yes", descnbe these new services on Schedule 0

3 Did the organization cease conducting, or make significant changes In how It conducts, any program services?

If "Yes", descnbe these changes on Schedule 0

4 Descnbe the exempt purpose achievements for each of the organization's three largest program services by expenses Section 501 (c)(3) and 501 (c)(4) organizations and section 4947(a)(1) trusts are required to report the amount of grants and allocations to others, the total expenses, and revenue, If any, for each program service reported

DYes [XJNo

DYes [XJNo

4a (Code ) (Expenses $ Including grants of $ ) (Revenue $

TO REPRESENT, EDUCATE, ORGANIZE, AND PROVIDE SERVICES TO MEMBERS

4b (Code

) (Expenses $

Including grants of $

) (Revenue $

4c (Code

) (Expenses $

Including grants of $

) (Revenue $

4d Other program services (Descnbe In Schedule 0_)

(Expenses $ Including grants of $

) (Revenue $

4e Total program service expenses ~ $

(Must equal Part IX, Lme 25, column (8))

832002 12-18-08

Form 990 (2008)

I

I Form 990 (2008)

LAW ENFORCEMENT OFFICERS UNION COUNCIL 82

14-1509911

Page 3

l:liia:r]!!Vr,1 Checklist of Required Schedules
Yes No
1 Is the organization descnbed In section 501 (c)(3) or 4947(a)(1) (other than a pnvate foundation)?
If "Yes, " complete Schedule A 1 X
2 Is the organization required to complete Schedule B, Schedule of Contnbutors? 2 X
3 Old the organization engage In direct or Indirect political campaign activities on behalf of or In opposition to candidates for
public office? If "Yes," complete Schedule C, Part I 3 X
4 Section 501(c)(3) organizations. Old the organization engage In lobbyinq activities? If "Yes," complete Schedule C, Part II 4
5 Section 501(c)(4), 501(c)(5), and 501(c}(6) organizations. Is the organization subject to the section 6033(e) notice and
reporting requirement and proxy tax? If "Yes, " complete Schedule C, Part III 5 X
6 Old the organization maintain any donor advised funds or any accounts where donors have the nght to provide advice
on the drstnbution or Investment of amounts In such funds or accounts? If "Yes," complete Schedule 0, Part I 6 X
7 Old the organization receive or hold a conservation easement, Including easements to preserve open space,
the environment, histone land areas, or rustonc structures? If "Yes, " complete Schedule 0, Part II 7 X
8 Old the organization maintain collections of works of art, hrstoncal treasures, or other similar assets? If "Yes, " complete
Schedule 0, Part /II 8 X
9 Old the organization report an amount In Part X, line 21, serve as a custodian for amounts not listed In Part X, or provide
credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule 0, Part IV 9 X
10 Did the organization hold assets In term, permanent, or quasi-endowments? If "Yes, " complete Schedule 0, Part V 10 X
11 Old the orqaruzation report an amount In Part X, lines 10, 12, 13, 15, or 25?
If "Yes, " complete Schedule 0, Parts VI, VII, VIII, IX, or X as app/tcable 11 X
12 Old the organization receive an audited financial statement for the year for which It IS completing this return that was
prepared In accordance with GAAP? If "Yes, " complete Schedule 0, Parts XI, XII, and X/II 12 X
13 Is the organization a school as descnbed In section 170(b)(1)(A)(II)? If "Yes," complete Schedule E 13 X
14a Old the organization maintain an office, employees, or agents outside of the US? 14a X
b Old the organization have aggregate revenues or expenses of more than $10,000 from grantmaklng, fundraismq, business,
and program service activities outside the US? If "Yes, " complete Schedule F, Part I 14b X
15 Old the organization report on Part IX, column (A). line 3, more than $5,000 of grants or assistance to any organization or entity
located outside the United States? If "Yes, " complete Schedule F, Part II 15 X
16 Old the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or assistance to Individuals
located outside the United States? If "Yes, " complete Schedule F, Part 11/ 16 X
17 Old the organization report more than $15,000 on Part IX, column (A), line 11 e? If "Yes, " complete Schedule G, Part I 17 X
18 Old the orqamzation report more than $15,000 total on Part VIII, lines 1 c and Ba? If "Yes, " complete Schedule G, Part II 18 X
19 Old the organization report more than $15,000 on Part VIII, line 9a? If "Yes," complete Schedule G, Part III 19 X
20 Old the organization operate one or more hospitals? If "Yes, " complete Schedule H 20 X
21 Old the organization report more than $5,000 on Part IX, column (A), line 1? If "Yes, " complete Schedule I, Parts I and II 21 X
22 Old the organization report more than $5,000 on Part IX, column (A), line 2? If "Yes, " complete Schedule I, Parts I and 11/ 22 X
23 Old the organization answer "Yes" to Part VII, Section A, questions 3, 4, or 5? If "Yes, " complete Schedule J 23 X
24a Old the organization have a tax-exempt bond Issue with an outstanding pnncipal amount of more than $100,000 as of the
last day of the year, that was Issued after December 31, 2002? If "Yes, " answer questions 24b-24d and complete Schedule K
If "No", go to question 25 24a X
b Old the organization Invest any proceeds of tax-exempt bonds beyond a temporary penod exception? 24b
c Old the organization maintain an escrow account other than a refunding escrow at any time dunng the year to defease
any tax-exempt bonds? 24c
d Old the organization act as an "on behalf of" Issuer for bonds outstanding at any time dunng the year? 24d
25a Section 501(c}(3) and 501 (c}(4) organizations. Old the organization engage In an excess benefit transaction with a
disqualified person dunng the year? If "Yes, " complete Schedule L, Part I 25a
b Old the organization become aware that It had engaged In an excess benefit transaction with a disqualified person from a
pnor year? If "Yes, " complete Schedule L, Part I 25b
26 Was a loan to or by a current or former officer, director, trustee, key employee, highly compensated employee, or disqualified
person outstanding as of the end of the organization's tax year? If "Yes, ' complete Schedule L, Part II 26 X
27 Old the organization provide a grant or other assistance to an officer, director, trustee, key employee, or substantial
contnbutor, or to a person related to such an individual? If "Yes, " complete Schedule L, Part 11/ 27 X Form 990 (2008)

832003 12-18-08

LAW ENFORCEMENT OFFICERS UNION COUNCIL 82

14-1509911

Page 4

28 DUring the tax year, did any person who IS a current or former officer, director, trustee, or key employee

a Have a direct business relationship with the organization (other than as an officer, director, trustee, or employee), or an Indirect business relationship through ownership of more than 35% In another entity (Individually or collectively with other person(s) listed In Part VII, Section A)? If "Yes," complete Schedule L, Part IV

b Have a family member who had a direct or Indirect business relationship with the organization?

If "Yes, " complete Schedule L, Part IV

c Serve as an officer, director, trustee, key employee, partner, or member of an entity (or a shareholder of a professional corporation) domq business with the organization? If "Yes, u complete Schedule L, Part IV

29 Old the organization receive more than $25,000 In non-cash contributions? If "Yes, " complete Schedule M

30 Old the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes, " complete Schedule M

31 Old the organization liquidate, terminate, or dissolve and cease operations?

If "Yes, " complete Schedule N, Part I

32 Old the organization sell, exchange, dispose of, or transfer more than 25% of ItS net assets? If "Yes," complete Schedule N, Part II

33 Old the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301 7701-2 and 301 7701-3? If "Yes, u complete Schedule R, Part I

34 Was the organization related to any tax-exempt or taxable entity?

If "Yes, " complete Schedule R, Parts II, III, IV. and V. Ime 1

35 Is any related organization a controlled entity within the meaning of section 512(b)(13)?

If "Yes, " complete Schedule R, Part V, Ime 2

36 Section 501(c)(3) organizations. Old the organization make any transfers to an exempt non-charitable related organization?

If "Yes, " complete Schedule R, Part V, Ime 2

37 Old the organization conduct more than 5% of ItS activrtres through an entity that IS not a related organization and that IS treated as a artnersru for federal Income tax ur oses? If "Yes, "com lete Schedule R, Part VI

832004 12-18-08

28a
28b X
28c X
29 X
30 X
31 X
32 X
33 X
34 X
35 X
36
37 X
Form 990 (2008) i

• Form 990 (2008)

LAW ENFORCEMENT OFFICERS UNION COUNCIL 82

14-1509911

1a

1a Enter the number reported In Box 3 of Form 1096, Annual Summary and Transmittal of

U S Information Returns Enter -0- If not applicable b Enter the number of Forms W-2G Included In line 1a Enter -0- If not applicable

c Old the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming

(gambling) winnings to prize winners?

2a Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return

b If at least one IS reported on line 2a, did the organization file all required federal employment tax returns?

Note. If the sum of lines 1 a and 2a IS greater than 250, you may be required to e-tne this return (see Instructions)

3a Old the organization have unrelated business gross Income of $1 ,000 or more dunnq the year covered by this return? b If "Yes," has It filed a Form 990-T for this year? If "No," provide an explanation In Schedule 0

4a At any time dunnq the calendar year, did the organization have an Interest In, or a signature or other authority over, a financial account In a foreign country (such as a bank account, secuntres account, or other financial account)?

b If "Yes," enter the name of the foreign country ~

-----------------------------------------------

See the Instructions for exceptions and filing requirements for Form TO F 90-22 1, Report of Foreign Bank and

Financial Accounts

5a Was the organization a party to a prohibited tax shelter transaction at any time dunnq the tax year?

b Old any taxable party notify the orqaruzanon that It was or IS a party to a prohibited tax shelter transaction?

c If "Yes," to question 5a or 5b, did the organization file Form 8886-T, Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction?

6a Old the organization solicit any contributions that were not tax deductible?

b If "Yes," did the organization Include with every solicitation an express statement that such contributions or gifts were not tax deductible?

7 Organizations that may receive deductible contributions under section 170(c).

a Old the organization provide goods or services In exchange for any quid pro quo contribution of more than $75? b If "Yes," did the organization notify the donor of the value of the goods or services provided?

c Old the organization sell, exchange, or otherwise dispose of tangible personal property for which It was requtred to file Form 8282?

d If "Yes," Indicate the number of Forms 8282 filed dunnq the year

7d

e Old the organization, durmq the year, receive any funds, directly or Indirectly, to pay premiums on a personal

benefit contract?

f Old the organization, durmq the year, pay premiums, directly or Indirectly, on a personal benefit contract? g For all contributions of qualified Intellectual property, did the organization file Form 8899 as required?

h For contributions of cars, boats, airplanes, and other vehicles, did the organization file a Form 1098-C as required?

8 Section 501(c)(3) and other sponsoring organizations maintaining donor advised funds and section 509(a)(3) supporting organizations. Old the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time dunnq the year?

9 Section 501(c)(3) and other sponsoring organizations maintaining donor advised funds. a Old the organization make any taxable distributions under section 4966?

b Old the organization make a distribution to a donor, donor advisor, or related person? 10 Section 501(c)(7) organizations. Enter N / A

a Initiation fees and capital contributions Included on Part VIII, line 12

b Gross receipts, Included on Form 990, Part VIII, line 12, for public use of club factlrtres

11 Section 501(c)(12) organizations. Enter N / A

a Gross Income from members or shareholders

b Gross Income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them)

12a Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 In lieu of

b If " enter the amount of Interest received or accrued the N / A

832005 12-18-08

2

2

LAW ENFORCEMENT OFFICERS UNION

Form 990 (2008) COONC I L 8 2 14 -15 0 9 911 Page 6

I· ~a.r:t;vrl Governance, Management, and Disclosure (Sections A, B, and C request information about policies not reoured by the internal Revenue Code)

Section A. Governi

For each "Yes" response to lines 2-7b below, and for a "No" response to lines B or 9b below, descnbe the Circumstances, processes, or changes In Schedule 0 See instructions

1a Enter the number of voting members of the governing body b Enter the number of voting members that are Independent

2 Old any officer, director, trustee, or key employee have a family relationship or a business relationship With any other officer, director, trustee, or key employee?

3 Old the organization delegate control over management duties customarily performed by or under the direct supervision

of officers, directors or trustees, or key employees to a management company or other person?

4 Old the organization make any significant changes to ItS organizational documents since the prror Form 990 was filed?

5 Old the organization become aware durrng the year of a materral diversion of the organization's assets?

6 Does the organization have members or stockholders?

7a Does the organization have members, stockholders, or other persons who may elect one or more members of the governing body?

b Are any decisrons of the governing body subject to approval by members, stockholders, or other persons?

8 Old the organization contemporaneously document the meetings held or wrrtten actions undertaken durrng the year by the following

a The governing body?

b Each committee With authorrty to act on behalf of the governing body? 9a Does the organization have local chapters, branches, or affiliates?

b If "Yes," does the organization have wrrtten policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent With those of the organization?

10 Was a copy of the Form 990 provided to the organization's governing body before It was filed? All organizations must descrrbe In Schedule 0 the process, If any, the organization uses to review the Form 990

11 Is there any officer, director or trustee, or key employee listed In Part VII, Section A, who cannot be reached at the

address? If the names and addresses In Schedule 0

9b X

10

X

X

11

12a Does the organization have a wrrtten conflict of Interest policy? If "No," go to line 13

b Are officers, directors or trustees, and key employees required to disclose annually Interests that could give rrse to confhcts?

c Does the organization regularly and consistently monitor and enforce compliance With the policy? If "Yes, " descnoe

In Schedule 0 how tnts IS done

13 Does the organization have a wrrtten whistleblower policy?

14 Does the organization have a wrrtten document retention and destruction policy?

15 Old the process for determining compensation of the following persons Include a review and approval by Independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision

a The organization's CEO, Executive Director, or top management ofncral?

b Other officers or key employees of the organization?

Describe the process In Schedule 0 (see Instructions)

16a Old the organization Invest In, contrrbute assets to, or participate In a JOint venture or Similar arrangement With a taxable entity durrng the year?

b If "Yes," has the organization adopted a wrrtten policy or procedure requinnq the organization to evaluate ItS participation In JOint venture arrangements under applicable federal tax law, and taken steps to safeguard the organization's

" .. ·"nn .. ,m".nt,,?

17 List the states With which a copy of this Form 990 IS required to be filed ~ N::.:..:O:..;N:.:.::E=-- _

18 Section 6104 requires an organization to make ItS Forms 1023 (or 1024 If applicable), 990, and 990-T (501 (c)(3)s only) available for public Inspection Indicate how you make these available Check all that apply

D Own website [XJ Another's website [XJ Upon request

19 Descrrbe In Schedule 0 whether (and If so, how), the organization makes ItS governing documents, conflict of Interest policy, and financial statements available to the pubhc

20 State the name, physical address, and telephone number of the person who possesses the books and records of the organization ~ _

JOHN GIFFORD - (518)489-8424

63 COLVIN AVE., ALBANY, NY 12206

Form 990 (2008)

12-18-08

H3~1I1 Oompensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors

LAW ENFORCEMENT OFFICERS UNION

Form 990 (2008) COUNC I L 8 2 14 -15 0 9 911

Page 7

Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees

1a Complete this table for all persons required to be listed Use Schedule J-2 If additional space IS needed

• list all of the organization's current officers, directors, trustees (whether mdividuals or organizations), regardless of amount of compensation, and current key employees Enter -0- In columns (D), (E), and (F) If no compensation was paid

• List the organization's five current highest compensated employees (other than an officer, director, trustee, or key employee) who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1 099-MISC) of more than $100,000 from the organization and any related organizations.

• List all of the organization's former officers, key employees, and highest compensated employees who received more than $100,000 of reportable compensation from the organization and any related organizations

• List all of the organization's former directors or trustees that received, In the capacity as a former director or trustee of the organization, more than $10,000 of reportable compensation from the organization and any related organizations

list persons In the following order mdivtdual trustees or directors, Institutional trustees, officers, key employees, highest compensated employees, and former such persons

D Check trus box If the organization did not compensate any officer director trustee or key employee

(A) (8) (C) (D) (E) (F)
Name and TItle Average Position Reportable Reportable Estimated
hours (check all that apply) compensation compensation amount of
per 0 from from related other
week ~ the organizations compensation
-c "C (W-2/1099-MISC)
0 j ~ organization from the
~
~ ~ E (W·2/1099·MISC) organization
~ j o~ and related
~ ~~ § organizations
,. ~ ~~
~ ~ c-,
"" :I:~ ~
BILL LEBEAU
BOARD MEMBER 40.00 X 12,186. a . O.
AL CAVE
BOARD MEMBER 1. 00 X o . o . O.
TIM COTTRELL
BOARD MEMBER 1. 00 X O. O. O.
TOM CARROLL
BOARD MEMBER 1. 00 X o . O. O.
LISA BELLACOSA
BOARD MEMBER 1. 00 X O. o. o.
LANCE STETSON
BOARD MEMBER 1. 00 X O. o . a .
GERRY GALLO
BOARD MEMBER 1. 00 X o. o . O.
MANNY VILAR
BOARD MEMBER 1. 00 X o . o. a .
MIKE KOUPASH
BOARD MEMBER 1. 00 X o . o . o .
RICHARD SCAVO
BOARD MEMBER 1.00 X o . o . O.
ROBERT ANNIS
BOARD MEMBER 1. 00 X O. o . O.
CRAIG PLAISTED
BOARD MEMBER 1. 00 X O. o • O.
MICHAEL LADUE
BOARD MEMBER 1. 00 X o • o . a .
MICHAEL VANDURME
BOARD MEMBER 1. 00 X O. o . O.
JAMES MCCARTNEY
BOARD MEMBER 1. 00 X o . O. O.
KAREN CALHOUN
BOARD MEMBER 1. 00 X O. o • O.
JOHN JURS
BOARD MEMBER 1. 00 X O. o . O. 832007 12-18-08

Form 990 (2008)

, Form 990 (2008)

LAW ENFORCEMENT OFFICERS UNION COUNCIL 82

14-1509911

Page 8

I ~,~~ttt%VIII Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A) (B) (C) (D) (E) (F)
Name and title Average Position Reportable Reportable Estimated
hours (check all that apply) compensation compensation amount of
per 0 from from related other
week ~ the organizations compensation
-i5 = ryv·2/1099-MISC) from the
0 ~ organization
I ~ ryv-2/1099-MISC) organization
I ~ E and related
~ ~ ~~
;;: u ~;~ § organizations
~ i§ ~ <?E
::1 "'~ .£
CHARLES FULLER
BOARD MEMBER 1. 00 X o . o • O.
LAURA CESTARO
BOARD MEMBER 1. 00 X O. O. O.
JAMES OSHEA
BOARD MEMBER 1. 00 X O. o . O.
MICHAEL MABEE
BOARD MEMBER 1. 00 X o . o • O.
SCOTT JACKSON
BOARD MEMBER 1. 00 X O. O. O.
ROBERT MCDERMOTT
BOARD MEMBER 1. 00 X o • O. O.
DONALD LAVARGE
BOARD MEMBER 1. 00 X O. o . O.
DAWN BASINAIT
BOARD MEMBER 1. 00 X O. O. O.
MARK DRISCOLL
BOARD MEMBER 1. 00 X o • O. O.
LUIS ROMAN
BOARD MEMBER 1. 00 X o • O. O.
1b Total ~ 398,630. o . 43,717. 2 Total number of Individuals (Including those In 1 a) who received more than $100,000 In reportable com ensation from the or aruzation

3 Old the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1 a? If "Yes, " complete Schedule J for such individual

4 For any Individual listed on line 1 a, IS the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes, " complete Schedule J for such individual

5 Old any person listed on line 1 a receive or accrue compensation from any unrelated organization for services rendered to the or aruzation? If "Yes, "com lete Schedule J for such erson

Section B. Independent Contractors

the organization

Complete trus table for your five highest compensated Independent contractors that received more than $100,000 of compensation from

(B) Descnption of services

(C)

Compensation

(A)

Name and business address

2 Total number of Independent contractors (Including those In 1) who received more than $100,000 In compensation

from the organization ~ 0

SEE SCHEDULE J-2 FOR PART VII, SECTION A CONTINUATION

832008 12-18-08

OFFICERS UNION

14-1509911 9

(8)

(e) Unrelated business

(0) Revenue excluded from tax under sections 512, 513,or514

(A) Total revenue

Related or

exempt function

Membership dues c Fundraismq events

d Related organizations

e Government grants (contributions) All other contributions, giftS, grants, and

similar amounts not Included above 1f

L...;..:.__J_ _

h Total. Add lines 1a-1f

MEMBERSHIP DUES

c

d _

e

f All other program service revenue Total, Add lines 2a-2f

3 Investment Income (Including dividends, Interest, and other similar amounts)

4 Income from Investment of tax-exempt bond proceeds

5 Royalties

6 a Gross Rents

b Less rental expenses c Rental Income or (loss)

d Net rental Income or (loss) 7 a Gross amount from sales of assets other than Inventory b Less cost or other basis

and sales expenses

c Gain or (loss)

d Net gain or (loss)

8 a Gross Income from fund raising events (not

Including $ of

contributions reported on line 1 c) See Part IV, line 18

b Less direct expenses

c Net Income or (loss) from fund raising events 9 a Gross Income from gaming activmes. See

Part IV, line 19 a 1- --1

b Less direct expenses b '--------t

c Net Income or (loss) from gaming activities 10 a Gross sales of Inventory, less returns

and allowances a i-------1iLA

b bL_ ~~~

11 a b

c d All other revenue

e Total. Add lines 11a-11d L-------"i~;-tJl~}[~~~~.~~~mE~~~~~~~~~~~

Total Revenue. Add hnes 1h, 3,4,5, 6d, 7d, Be, ge, , and 11e ~

LAW ENFORCEMENT OFFICERS UNION

I

Form 990 (2008) COUNC I L 8 2

14 -15 0 9 911 Page 10

Do not include amounts reported on lines 6b, 7b, 8b, 9b, and 10b of Part VIII.

Section 501(c)(3) and 501(c)(4) organizations must complete all columns.

All other organizations must complete column (A) but are not required to complete columns (B), (C), and (D).

Total expenses

1 Grants and other assistance to governments and organizations In the U.S. See Part IV, line 21

2 Grants and other assistance to Individuals In
the U S See Part IV, line 22
3 Grants and other assistance to governments,
organizations, and Individuals outside the U S
See Part IV, lines 15 and 16
4 Benefits paid to or for members
5 Compensation of current officers, directors,
trustees, and key employees
6 Compensation not Included above, to disqualified
persons (as defined under section 4958(f)( 1)) and
persons described In section 4958(c)(3)(B)
7 Other salaries and wages
8 Pension plan contributions (Include section 401(k)
and section 403(b) employer contributions)
9 Other employee benefits
10 Payroll taxes
11 Fees for services (non-employees) 254 949.

a Management b Legal c Accounting d l.obbymq e Professional tundraismq services See Part IV, line 17 ~-------+-:_:_:_"':::_:_:_"':::"':::El!i:_:_:_:_P"':::~_:_:_"':::"'::::'___JE22I--------f Investment management fees g Other

12 Advertismq and promotion

13 Office expenses

14 Information technology

15 Royalties

16 Occupancy

17 Travel

18 Payments of travel or entertainment expenses

for any federal, state, or local public officials

19 Conferences, conventions, and meetings

20 Interest

21 Payments to affiliates

22 Deprectation, depletion, and amortization

23 Insurance

24 Other expenses. Itemize expenses not covered above. (Expenses grouped together and labeled miscellaneous may not exceed 5% of total expenses shown on line 25 below.)

a PER CAPITA DISTRIBUTION b MEMBER BENEFITS c ARBITRATION d PROMOTIONS e DUES & SUBSCRIPTIONS f

25

26

SOP 98-2. Complete ttus line only If the organization reported In column (B) JOint costs from a combined

educational

solicitation

832010 12-18-08

Form 990 (2008)

LAW ENFORCEMENT OFFICERS UNION COUNCIL 82

14-1509911

11

(A) Beginning of year

1 Cash - non-mterest-beannq

2 Savings and temporary cash Investments

3 Pledges and grants receivable, net

4 Accounts receivable, net

5 Receivables from current and former officers, directors, trustees, key employees, or other related parties Complete Part II of Schedule L

6 Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) Complete

(8)

End of year

Part II of Schedule L
II) 7 Notes and loans receivable, net
-
GI
II) 8 lnventones for sale or use
II)
<C 9 Prepaid expenses and deferred charges
10a Land, bUildings, and equipment cost baSIS 10a 1,262,383.
b Less accumulated depreciation Complete
Part VI of Schedule D 10b 743,145. 11
12
13
14
15
16
17
18
19
20
II) 21
GI
.-e 22
:c
III
::::i Investments - publicly traded securities Investments - other secunties. See Part IV, line 11 Investments - program-related See Part IV, line 11 Intangible assets

Other assets See Part IV, line 11

T assets. Add lines 1 h 15

Accounts payable and accrued expenses Grants payable

Deferred revenue

Tax-exempt bond liabilities

Escrow account liability Complete Part IV of Schedule D

Payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons Complete Part II of Schedule L

23 Secured mortgages and notes payable to unrelated third parties

24 Unsecured notes and loans payable

25 Other liabilities Complete Part X of Schedule D

26 Total habi Add lines 17 t 25

II)
GI
o 27
c::
III
iij 28
aI
" 29
e
::J
U.
...
0
II) 30
-
GI
II) 31
II)
«
- 32
GI
z Organizations that follow SFAS 117, check here ~ Imes 27 through 29, and lines 33 and 34.

and complete

Unrestricted net assets Temporarily restricted net assets Permanently restricted net assets

Organizations that do not follow SFAS 117, check here ~ D and complete lines 30 through 34.

Capital stock or trust principal, or current funds

Paid-In or capital surplus, or land, butldmq, or equipment fund Retained earnings, endowment, accumulated Income, or other funds Total net assets or fund balances

Accounting method used to prepare the Form 990 D Cash 00 Accrual D Other

2a Were the organization's financial statements compiled or reviewed by an Independent accountant? b Were the organization's financial statements audited by an Independent accountant?

c If "Yes" to lines 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of ItS financial statements and selection of an Independent accountant?

3a As a result of a federal award, was the organization required to undergo an audit or audits as set forth In the Single Audit Act and OMB Circular A-133?

b If "Yes" did the audit or audits?

832011 12-18-08

x

Department of the Treasury Internal Revenue Service

Supplemental Financial Statements

OMS No 1545-0047

. Schedule D

(Form 990)

2008

~ Attach to Form 990. To be completed by organizations that answered "Yes," to Form 990, Part IV, line 6,7,8,9, 10, 11, or 12.

Employer Identification number

14-1509911

Name of the organization LAW ENFORCEMENT OFFICERS UNION COUNCIL 82

Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete If the organization answered "Yes" to Form 990, Part IV, line 6

(a) uonor aoviseo runes (b) Funds and other accounts
1 Total number at end of year
2 Aggregate contributions to (during year)
3 Aggregate grants from (during year)
4 Aggregate value at end of year 5 Old the organization Inform all donors and donor advisors In writing that the assets held In donor advised funds are the organization's property, subject to the organization's exclusive legal control?

DYes

DNo

hli~~j!!:;L I Conservation Easements. Complete If the organization answered "Yes" to Form 990, Part IV, line 7

6 Old the organization Inform all grantees, donors, and donor advisors In writing that grant funds may be used only

for charitable purposes and not for the benefit of the donor or donor advisor or other Impermissible private benefit? DYes

DNo

1 Purpose(s) of conservation easements held by the organization (check all that apply)

D Preservation of land for public use (e.g., recreation or pleasure) D Preservation of an histoncally Important land area

D Protection of natural habitat D Preservation of certified histone structure

D Preservation of open space

2 Complete lines 2a·2d If the organization held a qualified conservation contribution In the form of a conservation easement on the last day

of the tax year

- Held at the End of the Year
2a
2b
2c
2d a Total number of conservation easements

b Total acreage restricted by conservation easements

c Number of conservation easements on a certified hrstonc structure Included In (a) d Number of conservation easements Included In (c) acquired after 8/17/06

3 Number of conservation easements modified, transferred, released, extmqurshed, or terminated by the organization dunnq the taxable

year~ _

4 Number of states where property subject to conservation easement IS located ~

5 Does the organization have a written policy regarding the periodic momtonnq, Inspection, violations, and enforcement of the conservation easements It holds?

DYes

DNo

6 Staff or volunteer hours devoted to monitoring, Inspecting, and enforcing easements dunnq the year ~ _

7 Amount of expenses Incurred In monitoring, Inspecting, and enforcing easements dunng the year ~ $

------

8 Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(8)(I)

and section 170(h)(4)(8)(II)?

DYes

DNo

9 In Part XIV, descnbe how the organization reports conservation easements In ItS revenue and expense statement, and balance sheet, and Include, If applicable, the text of the footnote to the organization's tmancial statements that descnbes the organization's accounting for conservation easements

I\Paff 1_11·1 Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.

Complete If the organization answered "Yes" to Form 990, Part IV, line 8

1a If the organization elected, as permitted under SFAS 116, not to report In ItS revenue statement and balance sheet works of art, hrstoncal treasures, or other Similar assets held for public exhibition, education, or research In furtherance of public service, provide, In Part XIV, the text of the footnote to ItS tmancial statements that descnbes these Items

b If the organization elected, as permitted under SFAS 116, to report In ItS revenue statement and balance sheet works of art, histoncal treasures, or other Similar assets held for public exhibition, education, or research In furtherance of public service, provide the tollowmq amounts relating to these Items

(i) Revenues Included In Form 990, Part VIII, line 1 (ii) Assets Included In Form 990, Part X

~ $---------------~ $ ---------

2 If the organization received or held works of art, histoncal treasures, or other similar assets for tmancial gain, provide the tollowmq amounts required to be reported under SFAS 116 relating to these Items

a Revenues Included In Form 990, Part VIII, line 1 ~ $ __

b Assets Included In Form 990, Part X ~ $

---------

LHA For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990.

Schedule D (Form 990) 2008

832051 12-23-08

LAW ENFORCEMENT OFFICERS UNION

Schedule D (Form 990) 2008 COUNCIL 82 14 -15 0 9 911 Page 2

Wfittlll'fl Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (contmued)

3 USing the organization's accession and other records, check any of the tollowinq that are a significant use of ItS collection Items (check all

that apply)

a 0 Public exhibition

b 0 Scholarly research

e 0 Preservation for future generations 4 Provide a description of the organization's collections and explain how they further the organization's exempt purpose In Part XIV

5 DUring the year, did the organization solrcrt or receive donations of art, historical treasures, or other similar assets

to be sold to raise funds rather than to be maintained as art of the or aruzation's collection? 0 Yes 0 No

d 0 Loan or exchange programs

e OOther _

,J=li:l'rt-IYr., Trust, Escrow and Custodial Arrangements. Complete If organization answered "Yes" to Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21

1a Is the organization an agent, trustee, custodian or other Intermediary for contributions or other assets not Included on Form 990, Part X?

b If "Yes," explain the arrangement In Part XIV and complete the followmq table

o Yes

ONo

c Beginning balance

d Additions dunnq the year

e Distributions dunnq the year f Ending balance

2a Did the organization Include an amount on Form 990, Part X, line 21? b If

Amount
1e
1d
1e
1f
UYes DNo 1a Beginning of year balance b Contributions

c Investment earnings or losses d Grants or scholarships

e Other expenditures for facilities and programs

f Administrative expenses 9 End of year balance

2 Provide the estimated percentage of the year end balance held as

a Board desiqnated or quasi-endowment ~ %

b Permanent endowment ~

c Term endowment ~ %

-------_%

3a Are there endowment funds not In the possession of the organization that are held and administered for the organization by

(i) unrelated organizations (ii) related organizations

b If "Yes" to 3a(II), are the related organizations listed as required on Schedule R?

Yes No
3a(i)
3a(ii)
3b 4 Dsscnbe In Part XIV the Intended uses of the organization's endowment funds
II~art.yI;-,llnvestments - Land, Buildings, and Equipment. See Form 990, Part X, line 10
Descnption of Investment (a) Cost or other (b) Cost or other (e) Deprecration (d) Book value
baSIS (Investment) baSIS (other)
1a Land 75,000. =: -i.::Y' "',,, :::;?:II~;;;" 75,000.
b BUildings 609,478. 300,111. 309,367.
c Leasehold Improvements 311,653. 202,503. 109,150.
d Equipment 266,252. 240,531. 25,721.
e Other
Total. Add lines 1 a-t e (Column (d) should equal Form 990, Part X, column (B), Ime 1 O(c)) ~ 519,238. 832052 12-23-08

Schedule D (Form 990) 2008

OFFICERS UNION

14-1509911 3

of security or category (Including name of security)

(c) Method of valuation Cost or end-of-year market value

Financial derivatives and other financial products Closely-held equity Interests

O1her ~~--------------~---------------------------------------------

(c) Method of valuation Cost or end-of-year market value

(a) Description of Investment type

(b) Book value

In Part XIV, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48

12-23-08

Schedule D (Form 990) 2008

OFFICERS UNION

14-1509911

2 Total expenses (Form 990, Part IX, column (A), line 25)

3 Excess or (deficit) for the year Subtract line 2 from line 1

4 Net unrealized gains (losses) on Investments

5 Donated services and use of facilities

6 Investment expenses

7 Pnor penod adjustments

8 Other (Descnbe In Part XIV)

9 Total adjustments (net) Add lines 4-8

Total revenue, gains, and other support per audited financial statements

2 Amounts Included on line 1 but not on Form 990, Part VIII, line 12 a Net unrealized gains on Investments

b Donated services and use of facihtres

c Recovenes of pnor year grants

d Other (Descnbe In Part XIV)

e Add lines 2a through 2d

3 Subtract line 2e from line 1

4 Amounts Included on Form 990, Part VIII, line 12, but not on line 1 a Investment expenses not Included on Form 990, Part VIII, line 7b b Other (Describe In Part XIV)

c Add lines 4a and 4b

Total expenses and losses per audited financial statements Amounts Included on line 1 but not on Form 990, Part IX, line 25 a Donated services and use of tacihnes

b Pnor year adjustments

c Losses reported on Form 990, Part IX, line 25 d Other (Describe In Part XIV)

e Add lines 2a through 2d

3 Subtract line 2e from line 1

4 Amounts Included on Form 990, Part IX, line 25, but not on line 1- a Investment expenses not Included on Form 990, Part VIII, line 7b bOther (Descnbe In Part XIV)

c Add lines 4a and 4b

Complete thrs part to provide the descnptrons required for Part II, lines 3, 5, and 9, Part III, lines 1 a and 4, Part IV, lines 1 band 2b, Part V, line 4, Part X, Part XI, line 8, Part XII, lines 2d and 4b, and Part XIII, lines 2d and 4b

PART XII, LINE 2D - OTHER ADJUSTMENTS:

PER CAPITA EXPENSES: -1053726.

AMOUNTS REPORTED ON RELATED ENTITY (02-0609790): 124244.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

SPECIAL EVENT EXPENSES: -15820.

832054 12-23-08

Schedule D (Form 990) 2008

LAW ENFORCEMENT OFFICERS UNION

Schedule D (Form 990) 2008 COUNCIL 82

14 -15 0 9 911 Page 5

I'~~rt XIVI.Supplementallnformation (contmued)

PART XIII, LINE 2D - OTHER ADJUSTMENTS:

AMOUNTS REPORTED ON RELATED ENTITY (02-0609790): 152952.

SPECIAL EVENT EXPENSES: 15820.

PART XIII, LINE 4B - OTHER ADJUSTMENTS:

PER CAPITA EXPENSES: 1053726.

832055 12-23-08

Schedule 0 (Form 990) 2008

·

SCHEDULEG

(Form 990 or 990-E~)

Supplemental Information Regarding Fundraising or Gaming Activities

OMS No 1545-0047

~ Attach to Form 990 or Form 990-EZ Must be completed by organizations that answer "Yes" to Form 990,

Department of the Treasury Part IV, lines 17,18, or 19, and by organizations that enter more than $15,000 on Form 990-EZ, line 6a.

Internal Revenue Service

Indicate whether the organization raised funds through any of the tollowmq activities Check all that apply

a D Mail sohcrtatrons e D Sohcrtation of non-government grants

b D Email sohcrtations f D Sohcitatron of government grants

c D Phone sohcrtanons 9 00 Special fund raising events

d D ln-person sohcitations

2 a Old the organization have a written or oral agreement with any Individual (Including officers, directors, trustees or key employees listed In Form 990, Part VII) or entity In connection with professional fundraismq services?

DYes

00 No

b If "Yes," list the ten highest paid mdrviouals or entities (fund raisers) pursuant to agreements under which the fundraiser IS to be compensated at least $5,000 by the organization Form 990·EZ filers are not required to complete thrs table

(i) Name of mdrvidual (ii2 Did (iv) Gross receipts (V) Amount paid (vi) Amount paid
(ii) Activrty fun raiser to (or retained by) to (or retained by)
or entity (fund raiser) h~v~o~~s~f~( from activity fundraiser
contributions? listed In col (I) organization
Yes No










Total ~ 3 List all states In which the organization IS registered or licensed to sohcrt funds or has been notified It IS exempt from registration or hcensmq,

LHA For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990.

Schedule G (Form 990 or 990-EZ) 2008

832081 12-18-08

LAW ENFORCEMENT OFFICERS UNION

Sched~le G (Form 990 or 990-EZ) 2008 COUNe I L 82 14 -15 09911 Page 2

I, Rarf'II;1 Fundraising Events. Complete If the organization answered "Yes" to Form 990, Part IV, line 18, or reported more than $15,000

'on Form 990-EZ, line 6a list events with gross receipts greater than $5,000

(a) Event #1 (b) Event #2 (c) other Events (d) Total Events
POLF NONE (Add col (a) through
t!'OURNAMENT col (c))
Q) (event type) (event type) (total number)
:J
c
Q)
> 1 Gross receipts 22,015. 22,015.
Q)
a:
2 Less Charitable contnbutions
3 Gross revenue (line 1 minus line 2) 22,015. 22,015.
4 Cash pnzes
'" 5 Non-cash pnzes
Q)
'"
c
Q)
Q_ 6 Hent/tacilrty costs 9,214. 9,214.
x
w
tl
~ 7 Other direct expenses 6,606. 6,606.
B
8 Direct expense summary Add lines 4 through 7 In column (d) ~ ( 15,820 .)
9 Net Income summary Combine lines 3 and 8 In column (d) ~ 6,195.
I'Par:t~!I~=1 Gaming. Complete If the organization answered "Yes" to Form 990, Part IV, line 19, or reported more than $15,000 on Form 990-EZ, line 6a
Q)
:J
C
Q)
>
Q)
a:
Gross revenue
'" 2 Cash pnzes
Q)
'"
c
Q) 3 Non-cash pnzes
Q_
x
w
tl
e 4 Rent/facility costs
c5
5 Other direct expenses
6 Volunteer labor (b) Pull tabs/lnstant bingo/progressive bingo

Total gaming (Add (a) through col (c))

(a) Bingo

(c) Other gaming

yes %

No

Yes %

----

No

yes _

No

7 Direct expense summary Add lines 2 through 5 In column (d)

8 Net

Combine lines 1 and 7 In column

9 Enter the state(s) In which the organization operates gaming activities

a Is the organization licensed to operate gaming activities In each of these states? b If "No," Explain

10a Were any of the organization's gaming licenses revoked, suspended or terminated dunng the tax year? b If "Yes," Explain

11 Does the organization operate gaming activities With nonmembers?

12 Is the organization a grantor, beneficiary or trustee of a trust or a member of a partnership or other entity formed to administer chantable

Schedule G (Form 990 or 990-EZ) 2008

832082 03-18-09

Schedule G

LAW ENFORCEMENT OFFICERS UNION 2008 COUNC I L 82

b If "Yes," enter the amount of gaming revenue received by the organization ~ $

of gaming revenue retained by the third party ~ $ _

c If "Yes," enter name and address

and the amount

------

13 Indicate the percentage of gaming activity operated In a The organization's facility b An outside facility 14 Provide the name and address of the person who prepares the organization's gaming/special events books and records

Name ~

Address ~ _

15a Does the organization have a contract with a third party from whom the orqaruzanon receives gaming revenue?

Name ~

Address" _

16 Gaming manager Information

Name ~

Gaming manager compensation ~ $ _

Descnption of services provided ~ _

D Director/officer

D Employee

D Independent contractor

17 Mandatory drstnbutions

a Is the organization required under state law to make chantable distnbutrons from the gaming proceeds to retain the state gaming license?

b Enter the amount of distnbutrons required under state law distnbuted to other exempt organizations or spent In the the tax

Schedule G (Form 990 or 990-EZ) 2008

832083 12-18-08

) SCHEDULEJ (Form 990)

Compensation Information

For certain Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees

~ Attach to Form 990. To be completed by organizations that answered "Yes" to Form 990, Part IV, line 23.

Department of the Treasury Internal Revenue Service

LAW ENFORCEMENT FFICERS UNION COUNCIL 82

OMS No 1545-0047

14-1509911

1a Check the appropriate box(es) If the organization provided any of the tollowinq to or for a person listed In Form 990, Part VII, Section A, line 1a Complete Part III to provide any relevant Information regarding these Items

D First-class or charter travel D Housing allowance or residence for personal use

D Travel for companions D Payments for business use of personal residence

D Tax Indemnification and gross-up payments D Health or social club dues or Initiation fees

D Discretionary spending account D Personal services (e g , maid, chauffeur, chef)

b If line 1a IS checked, did the organization follow a written policy regarding payment or reimbursement or provrsron of all of the expenses described above? If "No," complete Part III to explain

2 Did the organization require substantiation prior to reimbursmq or allowmq expenses Incurred by all officers, directors, trustees, and the CEO/Executive Director, regarding the Items checked In line 'la?

3 Indicate which, If any, of the tollowmq the organization uses to establish the compensation of the organization's CEO/Executive Director Check all that apply

[X] Compensation committee [X] Written employment contract

D Independent compensation consultant D Compensation surveyor study

D Form 990 of other organizations [X] Approval by the board or compensation committee

4 DUring the year, did any person listed In Form 990, Part VII, Section A, line 1a a Receive a severance payment or change of control payment?

b Participate In, or receive payment from, a supplemental nonqualrned retirement plan? c Participate In, or receive payment from, an equity-based compensation arrangement?

If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each Item In Part III

Only 501(c}(3} and 501(c}(4} organizations must complete lines 5-8.

5 For persons listed In Form 990, Part VII, Section A, line 1 a, did the organization payor accrue any compensation contingent on the revenues of

a The organization?

b Any related organization?

If "Yes," to line 5a or 5b, descrrbe In Part III

6 For persons listed In Form 990, Part VII, Section A, line 1a, did the organization payor accrue any compensation contingent on the net earnings of

a The organization?

b Any related organization?

If "Yes" to line 6a or 6b, descnbe In Part III

7 For persons listed In Form 990, Part VII. Section A, line 1a, did the organization provide any non-fixed payments not descnbed In lines 5 and 6? If "Yes," descnbe In Part III

8 Were any amounts reported In Form 990, Part VII, paid or accrued pursuant to a contract that was subject to the

Initial contract described In If "Yes" descnbe In Part III

7

8

Schedule J (Form 9OO) 2008

LHA For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990.

832111 12-23-08

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I\) • OMS No 1545-0047
SCHEDULE J-2 Continuation Sheet for Form 990 2008
(Form 990)
Department of the Treasury ~ ~c?"'t::UQI!C;:''''~\.1
Internal Revenue Service Attach to Form 990 to list additional mformatron for Form 990, Part VII, Section A, line 1a. :~" ;~~!fPr!'r~:~~;~~
Name of the Organization LAW ENFORCEMENT OFFICERS UNION I Employer Identification number
COUNCIL 82 14-1509911
I,~a""'tit\l 'I Continuation of Officers, Directors, Trustees, Key Employees, and Highest Com~ensated Employees
(A) (8) (e) (D) (E) (F)
Name and TItle Average Position Reportable Reportable Estimated
hours (check all that apply) compensation compensation amount of
per from from related other
week ~ the organizations compensation
~ ~ organization ryv-2/1099-MISC) from the
e ryv-2/1099-MISe) organization
-c "C
""
0 ! ~ and related
I I ~ ~ organizations
~ ~
s: ~ E
~ ~ = .E
::! '"
DONALD WILDER
BOARD MEMBER 1. 00 X o . o . O.
GAIL SOVIE
BOARD MEMBER 1.00 X o. o . o.
JOHN ZACK
BOARD MEMBER 1. 00 X o . O. O.
TOM MCGRAW
TREASURER 2.00 X 2,734. o . O.
TOM SMITH
SECRETARY 2.00 X o . o . O.
JAMES LYMAN
EXECUTIVE DIRECTOR 40.00 X X 144,228. O. 2,185.
DON BALINT
VICE-PRESIDENT 2.00 X o . o . O.
RONALD WALSH
SECRETARY 2.00 X 673. O. O.
ROBERT INMAN
VICE-PRESIDENT 2.00 X 1,580. o . O.
CHRISTIAN MESLEY
PRESIDENT 2.00 X O. O. O.
ENNIO CORSI
GENERAL COUNSEL 40.00 X 128,953. o . 26,609.
CHRISTINE CAPUTO GRANICH
ASSISTANT GEN COUNSEL 40.00 X 108,276. o . 14,923. LHA For Privacy Act and Paperwork Reduction Act NotIce, see the Instructions for Form 990.

Schedule J-2 (Form 990) 2008

832201 12-18-08

Department of the Treasury Internal Revenue Service

Supplemental Information to Form 990

~ Attach to Form 990. To be completed by organizations to provide additional information for responses to specific questions for the Form 990 or to provide any additional information.

OMB No 1545-0047

SCHEDULE 0

2008

(Form 990)

Name of the organization

LAW ENFORCEMENT OFFICERS UNION COUNCIL 82

Employer Identification number

14-1509911

FORM 990, PART VI, SECTION A, LINE 6: THE ORGANIZATION HAS DUES PAYING

MEMBERS WHO VOTE AT THE INDIVIDUAL LOCAL LEVEL FOR DELEGATE REPRESENTATION

WITH REGARDS TO ISSUES AND ACTIONS TAKEN

FORM 990, PART VI, SECTION A, LINE 7A: INDIVIDUAL DUES PAYING MEMBERS

ELECT OFFICIALS (DELEGATES) TO REPRESENT THEM IN MATTERS PERTAINING TO

COUNCIL 82 ISSUES. THESE DELEGATES ELECT BOTH THE OFFICERS AND BOARD OF

DIRECTORS OF COUNCIL 82.

FORM 990, PART VI, SECTION A, LINE 8B: COMMITTEES DO NOT HAVE THE

AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. THESE COMMITTEES BRING

ITEMS TO THE ATTENTION OF THE GOVERNING BODY.

FORM 990, PART VI, SECTION A, LINE 10: THE 990 IS REVIEWED BY THE BUSINESS

ADMINISTRATOR, THE EXECUTIVE DIRECTOR AND REVIEWED AND SIGNED BY THE

PRESIDENT.

FORM 990, PART VI, SECTION B, LINE 15: A COMMITTEE WAS FORMED TO DETERMINE

A COMPENSATION PACKAGE FOR THE EXECUTIVE DIRECTOR. AFTER THE COMMITTEE

REACHED ITS CONCLUSION IT WAS FORWARDED TO THE BOARD OF DIRECTORS FOR

APPROVAL.

FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATIONS FINANCIAL

STATEMENTS AND GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON

REQUEST. THE ORGANIZATION DOES NOT CURRENTLY HAVE A CONFLICT OF INTEREST

POLICY.

LHA For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990. 832211

12-18-08

Schedule 0 (Form 990) 2008

} ,

SCHEDULE 0 (Form 990)

Supplemental Information to Form 990

~ Attach to Form 990. To be completed by organizations to provide additional mformation for responses to specific questions for the Form 990 or to provide any additional mtorrnatron.

OMS No 1545-0047

Department of the Treasury Internal Revenue Service

Employer identification number

14-1509911

Name of the organization

LAW EMENT OFFICERS UNION

COUNCIL 82

FORM 990, PART XI, LINE 2C

NO CHANGE FROM THE PRIOR YEAR

LHA For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990. 832211

12-18-08

Schedule 0 (Form 990) 2008

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