Labor Organization and Auxiliary Reports

Public reporting burden for this collection of information is estimated to average 10 hours per response, including the time for
reviewing instructions, searching existing data sources, gathering and maintaining the data needed, and completing and
reviewing the collection of information. Persons are not required to respond to the collection of information unless it displays
a currently valid OMB control number. Reporting of this information is mandatory and is required by the Labor-Management
Reporting and Disclosure Act of 1959, as amended, for the purpose of public disclosure. As this is public information, there
are no assurances of confidentiality. If you have any comments regarding this estimate or any other aspect of this information
collection, including suggestions for reducing this burden, please send them to the U.S. Department of Labor, Employment
Standards Administration, Office of Labor-Management Standards, Division of Interpretations and Standards, Room N-5605,
200 Constitution Avenue, NW, Washington, DC 20210.

INSTRUCTIONS FOR ELECTRONIC FORM LM-4
LABOR ORGANIZATION ANNUAL REPORT
(03/10/09)

GENERAL INSTRUCTIONS
I. WHO MUST FILE
Every labor organization subject to the LaborManagement Reporting and Disclosure Act of 1959,
as amended (LMRDA), the Civil Service Reform Act
(CSRA), or the Foreign Service Act (FSA) must file a
financial report, Form LM-2, LM-3, or LM-4, each year
with the Office of Labor-Management Standards
(OLMS) of the U.S. Department of Labor’s
Employment Standards Administration. These laws
cover labor organizations that represent employees
who work in private industry, employees of the U.S.
Postal Service, and most Federal government
employees. Labor organizations that represent only
state, county, or municipal government employees are
not covered by these laws and, therefore, are not
required to file, except that any “conference, general
committee, joint or system board, or joint council” that
is subordinate to a national or international labor
organization is a labor organization under the LMRDA
and is required to file a financial report if the national
or international labor organization is a labor
organization engaged in an industry affecting
commerce within the meaning of section 3(j) of the
LMRDA. If you have a question about whether your
organization is required to file, contact the nearest
OLMS field office listed at the end of these
instructions.

II. WHAT FORM TO FILE
Labor organizations with total annual receipts of less
than $10,000 may file the abbreviated 2-page annual
report Form LM-4, if not in trusteeship as defined in
Section VIII of these instructions. The term “total
annual receipts” means all financial receipts of the

labor organization during its fiscal year, regardless of
the source, including receipts of any subsidiaries and
any special funds.
Labor organizations with $10,000 or more in total
annual receipts cannot use Form LM-4. These labor
organizations must file either Form LM-3 or Form LM2. For information on these forms, visit
www.olms.dol.gov, e-mail olms-public@dol.gov, or
contact any of the offices listed at the end of these
instructions.

III. WHEN TO FILE
Form LM-4 must be filed within 90 days after the end
of your organization’s fiscal year (12-month reporting
period). The law does not authorize the U.S.
Department of Labor to grant an extension of time for
filing reports for any reason. The penalties for
delinquency are described in Section VI of these
instructions.
If your organization went out of existence during its
fiscal year, a terminal financial report must be filed
within 30 days after the date it ceased to exist. See
Section X of these instructions for information on filing
a terminal financial report.

IV. HOW TO FILE
An Adobe Reader version of Form LM-4 is now
available for download from the OLMS Web site. The
content of this form is identical to the Informed Filler
Form LM-4, but the new software is easier to use. This
new form has pre-fill and the option for digital
signatures for electronic filing. You can download the
Adobe Reader version Form LM-4 at
http://www.dol.gov/esa/regs/compliance/olms/lm4_do
wnloadpg.htm.

On the download pages you will find a User Guide for
the Adobe Reader Form LM-4 that will guide you
through the process of preparing and completing the
form, and provide instructions and navigation tips to
help you download the form, enter information directly
into the form, and add digital signatures.
If you have difficulty navigating the software, or have
questions about its functions and features, call the
Department of Labor's National Call Center at: 1-866487-2365. You may also send questions via e-mail to
olms-public@dol.gov.
After you have completed Form LM-4 you have two
options for submitting your report. You can print it and
have the officers sign it manually and mail it to the
Office of Labor-Management Standards, 200
Constitution Ave., NW, Room N-1519, Washington,
DC 20210-0001 or you can electronically sign and
submit the form.

V. PUBLIC DISCLOSURE
The LMRDA requires that the U.S. Department of
Labor make labor organization financial reports
available for inspection by the public. Reports for the
year 2000 and later may be viewed and downloaded
from the OLMS Web site at www.unionreports.dol.gov. Copies of reports and union
constitutions and bylaws can be ordered at the same
Web site. Reports may also be examined and copies
purchased at the OLMS Public Disclosure Room at:
U.S. Department of Labor
Employment Standards Administration
Office of Labor-Management Standards
200 Constitution Avenue, NW
Room N-1519
Washington, DC 20210-0001
Telephone: 202-693-0125

VI. OFFICER RESPONSIBILITIES AND PENALTIES
The president and treasurer or the corresponding
principal officers of the labor organization required to
sign Form LM-4 are personally responsible for its filing
and accuracy. Under the LMRDA, officers are subject
to criminal penalties for willful failure to file a required
report and for false reporting. False reporting includes
making any false statement or misrepresentation of a
material fact while knowing it to be false, or for
knowingly failing to disclose a material fact in a
required report or in the information required to be
contained in it or in any information required to be
submitted with it.
The reporting labor organization and the officers
required to sign Form LM-4 are also subject to civil
prosecution for violations of the filing requirements.
Section 210 of the LMRDA (29 U.S.C. 440) provides

that “whenever it shall appear that any person has
violated or is about to violate any of the provisions of
this title, the Secretary may bring a civil action for such
relief (including injunctions) as may be appropriate.”
Under the CSRA and FSA and implementing
regulations, false reporting and failure to report may
result in administrative enforcement action and
litigation. The officers responsible for signing Form
LM-4 are also subject to criminal penalties for false
reporting under Sections 1001 of Title 18 and 1746 of
Title 28 of the United States Code.

VII. RECORDKEEPING
The officers required to file Form LM-4 are responsible
for maintaining records which will provide in sufficient
detail the information and data necessary to verify the
accuracy and completeness of the report. The records
must be kept for at least 5 years after the date the
report is filed. Any record necessary to verify, explain,
or clarify the report must be retained, including, but
not limited to, vouchers, worksheets, receipts, and
applicable resolutions, and any electronic documents,
including recordkeeping software, used to complete,
read, and file the report.

VIII. LABOR ORGANIZATIONS IN TRUSTEESHIP
Any labor organization which has placed a
subordinate labor organization in trusteeship is
responsible for filing the subordinate’s annual financial
report. A trusteeship is defined in section 3(h) of the
LMRDA as “any receivership, trusteeship, or other
method of supervision or control whereby a labor
organization suspends the autonomy otherwise
available to a subordinate body under its constitution
or bylaws.”
Annual financial reports filed for any labor organization
in trusteeship must be filed on Form LM-2 rather than
Form LM-4. The report must be signed by the
president and treasurer or corresponding principal
officers of the labor organization which imposed the
trusteeship and by the trustees of the subordinate
labor organization. Form LM-2 can be downloaded
from the OLMS Web site at www.olms.dol.gov. For
additional information contact any of the offices listed
at the end of these instructions.

IX. COMPLETING FORM LM-4
Opening the Form LM-4 from either the Web site or as
a saved file should launch Adobe and open the form.
Items 1, 2, and 4—8 are “pre-filled” items. These fields
were filled in by the software based on information you
entered when you accessed and downloaded the form
from our Web site. With the exception of Item 8, you
cannot edit these fields.

You may click on the “Validate Form” button at any
time to check for errors. This action will generate an
“Errors Page” listing any errors that will need to be
corrected before you will be able to sign the form.
Clicking on the signature lines will also perform the
validation function.

ITEMS 1—21
Answer Items 1 through 21 as instructed. Select the
appropriate box for those questions requiring a “Yes”
or “No” answer; do not leave both boxes blank. Enter
a single “0” in the boxes for items requiring a number
or dollar amount if there is nothing to report.
1. FILE NUMBER — The software will enter the labor
organization’s 6-digit file number here and at the top
of each page of Form LM-4. This is the number you
entered when you downloaded Form LM-4. If the
number is incorrect, you must download another copy
of the form using the correct number. If the labor
organization does not have the number on file and
cannot obtain the number from prior reports filed with
the Department, the number can be obtained from the
OLMS Web site at http://www.union-reports.dol.gov or
by contacting the nearest OLMS field office listed at
the end of these instructions.
2. PERIOD COVERED — The software will enter the
beginning and ending dates of the period covered by
this report. These are the dates you entered when you
downloaded Form LM-4. If the dates are incorrect, you
must download another form using the correct dates.
If the labor organization changed its fiscal year, the
ending date in Item 2 should be the labor
organization’s new fiscal year ending date and the
labor organization should indicate in Item 19
(Additional Information) that the report is for a period
of less than 12 months because its fiscal year has
changed. For example, if the labor organization’s
fiscal year ending date changes from June 30 to
December 31, a report must be filed for the partial
year from July 1 to December 31. Thereafter, the labor
organization’s annual report should cover a full 12month period from January 1 to December 31.
3. AMENDED OR TERMINAL REPORT — Do not
complete this item unless the report is an amended or
terminal report. Select Item 3(a) if the labor
organization is filing an amended report correcting a
previously filed report. Select Item 3(b) if the labor
organization has gone out of business by disbanding,
merging into another labor organization, or being
merged and consolidated with one or more labor
organizations to form a new labor organization, and
this is the labor organization’s terminal report. Be sure
the date the labor organization ceased to exist is
entered in Item 2 (Period Covered) after the word

“Through.” See Section X of these instructions for
more information on filing a terminal report.
4. AFFILIATION OR ORGANIZATION NAME — The
software will access this information from the OLMS
database and enter the name of the national or
international labor organization that granted the labor
organization a charter. “Affiliates,” within the meaning
of these instructions, are labor organizations chartered
by the same parent body, governed by the same
constitution and bylaws, or having a relationship of
parent and subordinate. For example, a parent body is
an affiliate of all its subordinate bodies, and all
subordinate bodies of the same parent body are
affiliates of each other.
If the labor organization has not reported such an
affiliation, the software will enter the name of the labor
organization as currently identified in the labor
organization’s constitution and bylaws or other
organizational documents.
This item cannot be edited. If the labor organization
needs to change this information, contact OLMS at
(202) 693-0124.
5. DESIGNATION — The software will enter the
designation that specifically identifies the labor
organization, such as Local, Lodge, Branch, Joint
Board, Joint Council, District Council, etc. This field
cannot be edited.
6. DESIGNATION NUMBER — The software will
enter the number or other identifier, if any, by which
the labor organization is known. This field cannot be
edited.
7. UNIT NAME — The software will enter any
additional or alternate name by which the labor
organization is known, such as “Chicago Area Local.”
This field cannot be edited.
8. MAILING ADDRESS — The software will enter the
current address where mail will most surely and
quickly reach the labor organization. The first and last
name of the person, if any, to whom such mail should
be sent and any building and room number should be
included. These fields are pre-filled from the OLMS
database but can be edited by the filer.
9. CHANGES IN CONSTITUTION AND BYLAWS OR
PRACTICES/PROCEDURES — If the labor
organization answered “Yes” to Item 9 because the
labor organization’s constitution and bylaws were
changed during the reporting period (other than rates
of dues and fees), a dated copy of the new
constitution and bylaws must either be submitted as
an electronic attachment to the Form LM-4 the labor
organization submits to OLMS, or the labor

organization may submit a dated copy of the new
constitution and bylaws to:

(including not only procedures for initiating an
election protest but also all procedures for
subsequently appealing an adverse decision,
e.g., procedures for appeals to superior or
parent bodies, if any); and

Office of Labor-Management Standards
200 Constitution Ave., NW, Room N-5616
Washington, DC 20210-0001
If the labor organization is governed by a uniform
constitution and bylaws prescribed by the labor
organization’s parent national or international body,
the labor organization’s parent body may file the
constitution and bylaws on the labor organization’s
behalf. If the parent body files a constitution and
bylaws on the labor organization’s behalf, answer Item
9 “Yes” and state that fact in Item 19 (Additional
Information).
If Item 9 is answered “Yes” because the labor
organization changed any of the practices/procedures
listed below during the reporting period and the
practices/ procedures are not described in the labor
organization’s constitution and bylaws, the labor
organization must file an amended Form LM-1 (Labor
Organization Information Report) with its Form LM-4
to update information on file with OLMS:

•

issuing work permits.

Form LM-1 can be downloaded from the OLMS Web
site at www.olms.dol.gov. If you are unable to
download the form, contact any of the offices listed at
the end of these instructions to obtain a copy.
NOTE: Federal employee labor organizations subject
solely to the Civil Service Reform Act or Foreign
Service Act are not required to submit an amended
Form LM-1 to describe revised or changed
practices/procedures.
10. CHANGES IN RATES OF DUES AND FEES —
Answer Item 10 “Yes” if the labor organization
changed its rates of dues and fees during the
reporting period. If Item 10 is answered “Yes,” report
the rates of dues and fees in Item 19 (Additional
Information). If more than one rate applies, report the
minimum and maximum rates. Also report the
calendar basis for payment (per month, per year, etc.).

•

qualifications for or restrictions on
membership;

•

levying assessments;

•

participating in insurance or other benefit
plans;

•

authorizing disbursement of labor organization
funds;

Dues and fees include initiation fees charged to new
members, fees (other than dues) from transferred
members, fees for work permits, and regular dues or
fees. Include only the dues and fees of regular
members and not the dues and fees of members with
special rates, such as apprentices, retirees, or
unemployed members.

•

auditing financial transactions of the labor
organization;

Answer “No” if the labor organization did not change
its rates of dues and fees during the reporting period.

•

calling regular and special meetings;

•

authorizing bargaining demands;

•

ratifying contract terms;

•

authorizing strikes;

•

disciplining or removing officers or agents for
breaches of their trust;

•

imposing fines and suspending or expelling
members including the grounds for such action
and any provision made for notice, hearing,
judgment on the evidence, and appeal
procedures;

•

selecting officers and stewards and any
representatives to other bodies composed of
labor organizations’ representatives;

11. LOSSES OR SHORTAGES — Answer Item 11
“Yes” if any loss or shortage of funds or other property
of the labor organization was discovered during the
reporting period whether or not there has been
repayment or an agreement to make restitution. If Item
11 is answered “Yes,” describe the loss or shortage in
detail in Item 19 (Additional Information) including
such information as the amount of the loss or shortage
of funds or a description of the property that was lost,
how it was lost, and to what extent, if any, there has
been an agreement to make restitution or any
recovery by means of repayment, fidelity bond,
insurance, or other means. Answer “No” if no losses
or shortages were discovered.

•

invoking procedures by which a member may
protest a defect in the election of officers

12. FIDELITY BOND — Answer Item 12 “Yes” if the
labor organization was insured by a fidelity bond
against losses through fraud or dishonesty during the
reporting period. If Item 12 is answered “Yes,” enter
the maximum amount recoverable for a loss caused

by any officer, employee, or agent of the labor
organization who handled the labor organization’s
funds. Answer “No” if the labor organization was not
insured by a fidelity bond during the reporting period.

NOTE: Section 502(a) of the LMRDA requires every
officer, employee, or agent of a labor organization
(which has property and annual financial receipts over
$5,000 in value) who handles funds or other property
of the organization to be bonded. The amount of the
bond must be at least 10% of the value of the funds
handled by the individual during the last reporting
period. The bond must be obtained from a surety
company approved by the Secretary of the Treasury.
It you have any questions or need more information
about bonding requirements, contact the nearest
OLMS field office listed at the end of these
instructions.
13. NUMBER OF MEMBERS — Enter the number of
members in the labor organization at the end of the
reporting period. Include all categories of members
who pay dues. Do not include nonmember employees
who make payments in lieu of dues as a condition of
employment under a union security provision in a
collective bargaining agreement.
14. ASSETS — Enter the total value of all the labor
organization’s assets at the end of the reporting
period including, for example, cash on hand and in
banks, property, loans owed to the labor
organization, investments, office furniture,
automobiles, and anything else owned by the labor
organization. Enter “0” if the labor organization had no
assets at the end of the reporting period.
15. LIABILITIES — Enter the total amount of all the
labor organization’s liabilities at the end of the
reporting period including, for example, unpaid bills,
loans owed, total amount of mortgages owed, and
other debts of your organization. Enter “0” if the labor
organization had no liabilities at the end of the
reporting period.
16. RECEIPTS — Enter the total amount of all
receipts of the labor organization during the reporting
period including, for example, dues, fees, fines,
assessments, interest, dividends, rent, money from
the sale of assets, and loans received by the labor
organization. Also include payments in lieu of dues
received from any nonmember employees as a
condition of employment under a union security
provision in a collective bargaining agreement. Enter
“0” if the labor organization had no receipts during the
reporting period.

NOTE: If the labor organization’s annual receipts were
$10,000 or more, the labor organization is not eligible
to file Form LM-4 and must report on Form LM-2 or
Form LM-3 as explained in Section Il of these
instructions.
17. DISBURSEMENTS — Enter the total amount of all
disbursements made by the labor organization during
the reporting period including, for example, net
payments to officers and employees, per capita tax
and any other fees or assessments which the labor
organization paid to any other organization, payments
for administrative expenses, loans made by the labor
organization, and taxes paid. Enter “0” if the labor
organization made no disbursements during the
reporting period.
18. PAYMENTS TO OFFICERS AND EMPLOYEES
— Enter the total amount of all payments to officers
and employees made by the labor organization during
the reporting period. The amount should include, for
example, gross salaries (before tax withholdings and
other payroll deductions); lost time pay; monthly,
weekly, or daily allowances; and disbursements for
conducting official business of the labor organization
as well as disbursements which were essentially for
the personal benefit of the officer or employee. Enter
“0” if the labor organization made no payments to
officers or employees during the reporting period.
NOTE: Section 503(a) of the LMRDA prohibits labor
organizations from making direct or indirect loans to
any officer or employee of the labor organization
which results in a total indebtedness on the part of
such officer or employee to the labor organization in
excess of $2,000 at any time.
19. ADDITIONAL INFORMATION — Use Item 19 to
provide additional information as indicated in Items 9,
10, 11, 20, and 21 and in Section X of these
instructions. Enter the number of the item to which the
information relates in the Item Number column if the
software has not entered the number.
20—21. SIGNATURES — The completed Form LM-4
which is filed with OLMS must be signed by both the
president and treasurer or corresponding principal
officers of the labor organization. You have the option
to electronically sign and submit the form. In order to
complete the electronic signature option you must
have purchased an electronic digital signature. This
digital signature enables you to electronically sign
your report so that you can submit it to OLMS. For
information on obtaining a digital signature please visit
http://www.dol.gov/esa/regs/compliance/olms/digitalsignatures.htm. If the duties of the principal executive
or principal financial officer are performed by an officer
other than the president or treasurer, the report may
be signed by the other officer. If the report is signed by

an officer other than the president or treasurer, enter
the correct title in Item 20 or 21 from the drop down
box, and explain in Item 19 why the president or
treasurer did not sign the report. Before signing the
form, enter the date the report was signed and the
telephone number at which the signatories conduct
official business; you do not have to report a private,
unlisted telephone number.
For a form that is printed and mailed to OLMS have
the officers sign it manually and mail it to the Office of
Labor-Management Standards, 200 Constitution Ave.,
NW, Room N-5616, Washington, DC 20210-0001.
Original signatures are required on the printed Form
LM-4 filed with OLMS; stamped or mechanical
signatures are not acceptable. If the duties of the
principal executive or principal financial officer are
performed by an officer other than the president or
treasurer, the report may be signed by the other
officer. If the report is signed by an officer other than
the president or treasurer, cross out the printed title,
enter the correct title in Item 20 or 21, and explain in
Item 19 why the president or treasurer did not sign the
report. Enter the date the report was signed and the
telephone number at which the signatories conduct
official business; you do not have to report a private,
unlisted telephone number.

X. LABOR ORGANIZATIONS WHICH HAVE
CEASED TO EXIST
If the labor organization has gone out of existence as
a reporting labor organization, the last president and
treasurer or the officials responsible for winding up the
affairs of the labor organization must file a terminal
financial report for the period from the beginning of the
fiscal year to the date of termination. A terminal
financial report must be filed if the labor organization
has gone out of business by disbanding, merging into
another organization, or being merged and
consolidated with one or more labor organizations to
form a new labor organization. A terminal financial
report is not required if the labor organization changed
its affiliation but continues to function as a separate
reporting labor organization.
The terminal financial report may be filed on Form LM4 if the labor organization filed its previous annual
report on Form LM-4 and the labor organization’s total
annual receipts, as defined in Section II of these
instructions, were less than $10,000 for the part of the
last fiscal year during which the labor organization
existed. (If total annual receipts were $10,000 or
more, the labor organization must use Form LM-2 or
LM-3 to file its terminal financial report as explained in
Section II of these instructions.) The labor
organization’s terminal financial report may be filed
electronically or may be printed, manually signed, and

submitted to the U.S. Department of Labor,
Employment Standards Administration, Office of
Labor-Management Standards, 200 Constitution
Avenue, NW, Room N-5616, Washington, DC 202100001, within 30 days after the date of termination.
To complete a terminal report on Form LM-4, follow
the instructions in Section IX and, in addition:
• Enter the date your organization ceased to exist in
Item 2 after the word “Through.”
• Select Item 3(b) indicating that your organization
ceased to exist during the reporting period and that
this is your organization’s terminal Form LM-4.
• Enter "3(b)" in the Item Number column in Item 19
(Additional Information) and provide a detailed
statement of the reason the labor organization
ceased to exist. Also report in Item 19 plans for the
disposition of the labor organization’s cash and
other assets, if any (for example, transfer of cash
and assets to the parent body). Provide the name
and address of the person or organization that will
retain the records of the terminated organization. If
your organization merged with another labor
organization, give that organization’s name, address
and 6-digit file number.
Contact the nearest OLMS field office listed below if
you have questions about filing a terminal report.

OLMS Field Offices
Staff is available to answer questions at OLMS
offices in the following cities.
Atlanta, GA
Birmingham, AL
Boston, MA
Buffalo, NY
Chicago, IL
Cincinnati, OH
Cleveland, OH
Dallas, TX
Denver, CO
Detroit, MI
Grand Rapids, MI
Guaynabo, PR
Honolulu, HI
Houston, TX
Indianapolis, IN
Kansas City, MO
Las Vegas, NV
Los Angeles, CA
Miami, FL
Milwaukee, WI
Minneapolis, MN
Nashville, TN
New Haven, CT

New Orleans, LA
New York, NY
Newark, NJ
Philadephia, PA
Pittsburgh, PA
St. Louis, MO
San Francisco, CA
Seattle, WA
Tampa, FL
Washington, DC
Consult local telephone directory listings under United
States Government, Labor Department, Office of
Labor-Management Standards, for the address and
phone number of your nearest field office.