Labor Organization and Auxiliary Reports

Public reporting burden for this collection of information is estimated to average approximately 103 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, Office of Labor-Management Standards, Division of Interpretations and Standards,
Room N-5609, 200 Constitution Avenue, NW, Washington, DC 20210.

INSTRUCTIONS FOR FORM LM-3
LABOR ORGANIZATION ANNUAL REPORT
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. 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 or include only
state, county, or municipal government
employees are not covered by these laws and,
therefore, are not required to file. 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.

Labor organizations with greater total annual
receipts and those in trusteeship must file the
more detailed Form LM-2. Labor organizations
with less than $10,000 in total annual receipts
may file the abbreviated 2-page annual report
Form LM-4, if not in trusteeship.

III. WHEN TO FILE
Form LM-3 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 XII of
these instructions for information on filing a
terminal financial report.

II. WHAT FORM TO FILE

IV. HOW TO FILE

Every labor organization subject to the
LMRDA, CSRA, or FSA with total annual
receipts of less than $250,000 may file the
simplified annual report Form LM-3, if not in
trusteeship as defined in Section IX 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
special funds as described in Section VIII of
these instructions and any “subsidiaries” as
defined in Section X.

Form LM-3 must be submitted electronically
to the Department. Form LM-3 filers will be
able to file reports in paper format only if they
assert a temporary hardship exemption or
apply for and are granted a continuing
hardship exemption.
If you have difficulty navigating the software,
or have questions about its functions and
features, call the OLMS Help Desk at: (866)
401-1109. For questions concerning the
reporting requirements, please send an e-

Questions regarding the application should
be directed to the OLMS Division of
Interpretations and Standards, which can be
reached at the above address, by e-mail at
OLMS-Public@dol.gov, by phone at (202)
693-0123, or by fax at (202) 693-1340.

mail to OLMS-Public@dol.gov or call (202)
693-0123.
HARDSHIP EXEMPTIONS
A labor organization that must file Form LM-3
may assert a temporary hardship exemption
or apply for a continuing hardship exemption
to prepare and submit the report in paper
format.

(b) The request for the continuing hardship
exemption shall include, but not be limited to,
the following: (1) the justification for the
requested time period of the exemption; (2)
the burden and expense that the labor
organization would incur if it was required to
make an electronic submission; and (3) the
reasons for not submitting the report(s)
electronically. The applicant must specify a
time period not to exceed one year.

TEMPORARY HARDSHIP EXEMPTION:
If a labor organization experiences
unanticipated technical difficulties that
prevent the timely preparation and
submission of an electronic filing, the
organization may assert a temporary
hardship exemption to prepare and submit
Form LM-3 in paper format by the required
due date. An electronic format copy of the
filed paper format document shall be
submitted to the Department within ten
business days after the required due date.
Unanticipated technical difficulties that may
result in additional delays should be brought
to the attention of the OLMS Division of
Interpretations and Standards, which can be
reached at the address below, by email at
OLMS-Public@dol.gov, by phone at (202)
693-0123, or by fax at 202-693-1340.

(c) The continuing hardship exemption shall
not be deemed granted until the Department
notifies the applicant in writing. If the
Department denies the application for an
exemption, the labor organization shall file
the report(s) in electronic format by the
required due date. If the Department
determines that the grant of the exemption is
appropriate and consistent with the public
interest and the protection of union members
and so notifies the applicant, the labor
organization shall follow the procedures set
forth in paragraph (d).

Note: If either the paper filing or the
electronic filing is not received in the
timeframe specified above, the report will be
considered delinquent.

(d) If the request is granted, the labor
organization shall submit the report(s) in
paper format by the required due date. The
filer may be required to submit Form LM-3 in
electronic format upon the expiration of the
period for which the exemption is granted.
Indicate in Item 3 (Amended, Hardship
Exempted, or Terminal Report) that the labor
organization is filing under the hardship
exemption procedures.

CONTINUING HARDSHIP EXEMPTION:
(a) A labor organization may apply in writing
for a continuing hardship exemption if Form
LM-3 cannot be filed electronically without
undue burden or expense. Such written
application shall be received at least 30 days
prior to the required due date of the report(s).
The written application shall contain the
information set forth in paragraph (b).

Note: If either the paper filing or the
electronic filing is not received in the
timeframe specified above, the report will be
considered delinquent.

The application must be mailed to the
following address:

V. PUBLIC DISCLOSURE
U.S. Department of Labor
Office of Labor-Management Standards
200 Constitution Avenue, NW
Room N-5609
Washington, DC 20210

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 Online Public

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The officers required to file Form LM-3 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.

Disclosure Room at www.unionreports.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
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

VIII. FUNDS TO BE REPORTED
Your labor organization’s Form LM-3 must
report financial information for all funds of
your organization. Include any special
purpose funds or accounts, such as strike
funds, vacation funds, and scholarship funds
even it they are not part of your
organization’s general treasury. All labor
organization political action committee
(PAC) funds are considered to be labor
organization funds. However, to avoid
duplicate reporting, PAC funds which are
kept separate from your labor organization’s
treasury are not required to be included in
your organization’s Form LM-3 if publicly
available reports on the PAC funds are filed
with a Federal or state agency.

The president and treasurer or the
corresponding principal officers of the labor
organization required to sign Form LM-3 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-3 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.”

Your organization is required to report
financial information about any “subsidiary
organizations.” Financial information about
your organization and its subsidiary
organizations may be combined on a single
Form LM-3 or you may attach to your Form
LM-3 report the regular annual report of the
financial condition and operations of the
subsidiary organization with a signed
certification by an independent public
accountant. See Section X of these
instructions for information on reporting
financial information for subsidiary
organizations.

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-3
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.

If combining the information concerning
subsidiary organizations, be sure to include
the requested information and amounts for
the subsidiary organizations as well as for all
other assets of your union in all items.

VII. RECORDKEEPING

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SPECIAL INSTRUCTIONS
FOR CERTAIN
ORGANIZATIONS

If your organization has no subsidiary
organization as defined above, skip to
Section Xl of these instructions.
A labor organization is required to report
financial information for each of its
subsidiary organizations using one of the
following methods:

IX. 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.”

Method (1) — Consolidate the financial
information for the subsidiary organization(s)
and the labor organization on a single Form
LM-3.
Method (2) — File, with the labor
organization’s Form LM-3, the regular
annual report of the financial condition and
operations of the subsidiary organization,
accompanied by a statement signed by an
independent public accountant certifying that
the financial report presents fairly the
financial condition and operations of the
subsidiary organization and was prepared in
accordance with generally accepted
accounting principles. Financial information
reported separately for subsidiary
organizations under this method must
include the name of the subsidiary
organization and the name and file number
of the labor organization as shown on its
Form LM-3. The financial report of the
subsidiary organization must cover the same
reporting period as that used by the
reporting labor organization.

Annual financial reports filed for any labor
organization in trusteeship must be filed on
Form LM-2 rather than Form LM-3. 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.

X. LABOR ORGANIZATIONS WITH
SUBSIDIARY ORGANIZATIONS
A subsidiary organization, within the
meaning of these instructions, is any
separate organization of which the
ownership is wholly vested in the reporting
labor organization or its officers or its
membership, which is governed or
controlled by the officers, employees, or
members of the reporting labor organization,
and which is wholly financed by the
reporting labor organization. A subsidiary
organization is considered to be wholly
financed if the initial financing was provided
by the reporting labor organization even if
the subsidiary organization is currently
wholly or partially self-sustaining. An
example of a subsidiary organization is a
building corporation which holds title to a
building; the labor organization owns the
building corporation, selects the officers, and
finances the operation of the building
corporation.

When method (2) is used and the subsidiary
organization is an investment, the financial
interest of the reporting labor organization in
the subsidiary organization must be reported
in Item 28 (Investments) of the labor
organization’s Form LM-3.
When method (2) is used and the subsidiary
organization is of a non-investment nature,
the financial interest of the reporting labor
organization in the subsidiary organization
must be reported in Item 30 (Other Assets)
of the labor organization’s Form LM-3.
The same type of information required on
Form LM-3 regarding disbursements to
officers and employees and loans made by
labor organizations must also be reported
with respect to the subsidiary organization.
In method (1), the information relating to the

4

form. Clicking on the signature lines will also
perform the validation function.

subsidiary organization must be combined
with that of the labor organization and
reported on the labor organization’s Form
LM-3 in Item 24 (All Officers and
Disbursements to Officers) and in Item 56
(Additional Information) for Items 17
(Employees) and 18 (Loans), in the detail
required by the instructions. If method (2) is
used, an attachment must be submitted
containing the information required by the
instructions for Items 17, 18, and 24.

INFORMATION ITEMS 1-23
Answer Items 1 through 23 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.

The information regarding loans made by
the subsidiary organization must include a
listing of the names of each officer,
employee, or member of the labor
organization and each officer or employee of
the subsidiary organization whose total loan
indebtedness to the subsidiary organization,
to the labor organization, or to both at any
time during the reporting period exceeded
$250. However, if method (2) is used, the
amount reported by the subsidiary
organization should be only the amount
owed to the subsidiary organization.

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-3. This is the number you entered when
you downloaded Form LM-3. 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 Online Public Disclosure
Room at www.unionreports.gov, or by
contacting the nearest OLMS field office
listed at the end of these instructions.

The annual financial report must also
include all disbursements made by the
subsidiary organization to or on behalf of its
officers and officers of the labor
organization. The report must also list the
name and position of the subsidiary
organization’s employees whose total gross
salaries, allowances, and other
disbursements from the subsidiary
organization, the reporting labor
organization, and any affiliates were more
than $10,000. However, if method (2) is
used, only the disbursements of the
subsidiary organization for its employees
should be reported.

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 started a new
Form LM-3. If the dates are incorrect, you
must either delete this form and start again,
or contact the OLMS Help Desk at (866)
401-1109 for assistance.
If the labor organization changed its fiscal
year, the ending date in Item 2 (Period
Covered) should be the labor organization’s
new fiscal year ending date and the labor
organization should indicate in Item 56
(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 12-month period from January 1 to
December 31.

XI. COMPLETING FORM LM-3
Most pages have a “Save and Calculate”
button to total and transfer data to fields in
various parts of the form. You may click on
one or more of these buttons as you fill out
the form at any time.
You should click on the “Validate Form”
button at any time to check for errors. This
action will generate a “Validation Summary
Page” listing any errors that will need to be
corrected before you will be able to sign the

3. AMENDED, HARDSHIP EXEMPTED, OR
TERMINAL REPORT — Do not complete

5

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.

this item unless this report is an amended,
hardship exempted, 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 is filing under the
hardship exemption procedures defined in
Section IV. Select Item 3(c) 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. Be sure the date the labor
organization ceased to exist is entered in
Item 2 (Period Covered) after the word
"Through." See Section XII (Labor
Organizations That Have Ceased to Exist) of
these instructions for more information on
filing a terminal report.

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 is most
likely to reach the labor organization as
quickly as possible. 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.

4. AFFILIATION OR ORGANIZATION
NAME — The software accesses this
information from the OLMS database and
will 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 the
relationship of parent and subordinate. For
example, a parent body is an affiliate of all of
its subordinate bodies, and all subordinate
bodies of the same parent body are affiliates
of each other.

9. PLACE WHERE RECORDS ARE KEPT
— If the records required to be kept by the
labor organization to verify this report are
kept at the address reported in Item 8
(Mailing Address), answer "Yes." If not,
answer "No" and provide in Item 56
(Additional Information) the address where
the labor organization's records are kept.
10. SUBSIDIARY ORGANIZATIONS — If
Item 10 is answered “Yes,” provide in Item
56 (Additional Information) the name,
address, and purpose of each subsidiary
organization. Indicate whether the
information concerning its financial condition
and operations is included in this Form LM-3
or in a separate report. See Section X of
these instructions for information on
reporting subsidiary organizations.

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.

11. TRUSTS OR FUNDS — Answer Item 11
“Yes” if your labor organization created or
participated in the administration of a “trust
in which a labor organization is interested”
which is defined in section 3(I) of the
LMRDA as “a trust or other fund or
organization (1) which was created or
established by a labor organization, or one
or more of the trustees or one or more
members of the governing body of which is
selected or appointed by a labor
organization, and (2) a primary purpose of
which is to provide benefits for the members

This item cannot be edited. If the labor
organization needs to change this
information, contact OLMS at (202) 6930123.
5. DESIGNATION — The software will enter
the specific designation that is used to
identify the labor organization, such as
Local, Lodge, Branch, Joint Board, Joint
Council, District Council, etc. This field
cannot be edited.

6

indicate in Item 56 (Additional Information)
whether the audit or review was performed
by an outside accountant or a parent body
auditor/representative. If the audit or review
was performed by an outside accountant,
provide the name of the accountant or
accounting firm. Report any audit or review
by an outside accountant or a parent body
auditor/representative in which your
organization’s books and records were
examined to verify their accuracy and
validity. The term “audit or review” does not
include providing assistance in developing a
bookkeeping system, providing routine
bookkeeping services, or merely compiling
information from your organization’s books
and records to prepare Form LM-3 or other
financial reports. Also, do not answer Item
14 “Yes” if the audit or review was
performed by an audit committee or trustees
of your organization.

of such labor organization or their
beneficiaries.”
If Item 11 is answered “Yes,” provide in Item
56 (Additional Information) the name,
address, and purpose of each trust. If a
report has been filed for the trust or other
fund under the Employee Retirement
Income Security Act of 1974 (ERISA), report
in Item 56 (Additional Information) the
ERISA file number (Employer Identification
Number — EIN) and plan number, if any.
12. POLITICAL ACTION COMMITTEE
FUNDS — If Item 12 is answered “Yes,”
provide in Item 56 (Additional Information)
the full name of each separate political
action committee (PAC) and list the name of
any government agency, such as the
Federal Election Commission or a state
agency, with which the PAC has filed a
publicly available report, and the relevant file
number of the PAC. (PAC funds which are
kept separate from your labor organization’s
treasury are not required to be included in
your organization’s Form LM-3 if publicly
available reports on the PAC funds are filed
with a Federal or state agency. See Section
VIII of these instructions for additional
information on PAC funds.)

15. LOSSES OR SHORTAGES — If Item
15 is answered “Yes,” describe the loss or
shortage in detail in Item 56 (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.

13. ACQUISITION OR DISPOSITION OF
ASSETS — If Item 13 is answered “Yes,”
describe in Item 56 (Additional Information)
the manner in which your organization
acquired or disposed of assets, such as
donating office furniture or equipment to
charitable organizations, trading in assets,
writing off a receivable, or giving away other
tangible or intangible property of the labor
organization. Include the type of asset, its
value, and the identity of the recipient or
donor, if any. Also report in Item 56
(Additional Information) the cost or other
basis at which any acquired assets were
entered on your organization’s books or the
cost or other basis at which any assets
disposed of were carried on your
organization’s books.

16. ADDITIONAL POSITIONS OF
OFFICERS — Answer Item 16 “Yes” only if
an officer of your organization was paid
$10,000 or more in salary, wages, and
allowances by your organization and was
paid $10,000 or more in salary, wages, and
allowances as an officer or employee of
another labor organization or of an
employee benefit plan. In calculating
whether an officer was paid $10,000 or
more, include allowances paid on a daily,
weekly, monthly, or other periodic basis. Do
not include allowances paid on the basis of
mileage or meals or amounts officers
received as reimbursed expenses. If Item 16
is answered “Yes,” provide in Item 56
(Additional Information) the name of each
officer, the name of the other labor
organization(s) or employee benefit plan(s),
and the officer’s position in the other labor
organization(s) or employee benefit plan(s).

For assets that were traded in, enter in Item
56 (Additional Information) the cost, book
value, and trade-in allowance.
14. AUDIT OR REVIEW OF BOOKS AND
RECORDS — If Item 14 is answered “Yes,”

7

for repayment, and any security for each
such loan.

17. EMPLOYEES — Answer Item 17 “Yes”
if any employee of your organization
received more than $10,000 in gross
salaries, allowances, and other direct and
indirect disbursements during the reporting
period (direct and indirect disbursements are
defined in the instructions for Item 24 [All
Officers and Disbursements to Officers]). In
computing the total, add together all
disbursements made to each employee by
your organization (including any subsidiary
organization) and any affiliates. (“Affiliates”
means labor organizations chartered by the
same parent body, governed by the same
constitution and bylaws, or having the
relationship of parent and subordinate.)

NOTE: Advances, including salary
advances, are considered loans and must
be reported in Item 26 (Loans Receivable)
and Item 53 (Loans Made). However,
advances to officers and employees of your
organization for travel expenses necessary
for conducting official business are not
considered loans if the following conditions
are met:
 the amount of an advance for a specific
trip does not exceed the amount of
expenses reasonably expected to be
incurred for official travel in the near
future, and the amount of the advance
is fully repaid or fully accounted for by
vouchers or paid receipts within 30 days
after the completion or cancellation of
the travel.
 the amount of a standing advance to
an officer or employee who must
frequently travel on official business
does not unreasonably exceed the
average monthly travel expenses for
which the individual is separately
reimbursed after the submission of
vouchers or paid receipts, and the
individual does not exceed 60 days
without engaging in official travel.

If Item 17 is answered “Yes,” report in Item
56 (Additional Information) the name and
position of each employee and the names of
the other affiliated labor organizations which
made disbursements to or on behalf of the
employee. Also report in Item 56 (Additional
Information) the total disbursements made
to each employee or on the employee’s
behalf by your organization, including all
salary and allowances (before any
deductions) and other disbursements
(including reimbursed expenses).
18. LOANS — Answer Item 18 “Yes” if any
officer, employee, or member owed your
organization, together with any subsidiary
organization, more than $250 at any time
during the reporting period; or if your
organization made a loan, regardless of
amount, to any business enterprise during
the reporting period. Include any direct or
indirect loans whether or not evidenced by a
promissory note or secured by a mortgage.
An example of an indirect loan is a
disbursement by your organization to an
educational institution for the tuition expense
of an officer, employee, or member which
must be repaid to your organization by that
individual.

See the instructions for Item 24, Column (E)
(All Officers and Disbursements to Officers),
Item 30 (Other Assets), and Item 46 (Cash
Disbursements to Employees) for reporting
travel advances which meet these criteria.
19. NUMBER OF MEMBERS — Enter the
number of members in your 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.

If Item 18 is answered “Yes,” report in Item
56 (Additional Information) the name of each
individual and business enterprise, the
amount each individual owed at the end of
the reporting period, and the amount loaned
to each business enterprise during the
reporting period. Also report in Item 56
(Additional Information) the purpose, terms

20. FIDELITY BOND — Enter the maximum
amount recoverable for a loss caused by
any officer, employee, or agent of your
organization who handled your
organization’s funds. Enter “0” if your
organization was not covered by a fidelity
bond during the reporting period.

8



NOTE: If your organization had property and
annual financial receipts which totaled more
than $5,000, each of your organization’s
officers, employees, and agents who
handles funds or other property of your
organization must 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, up to a
maximum bond of $500,000. The bond must
be obtained from a surety company
approved by the Secretary of the Treasury.
If you have any questions or need more
information about bonding requirements,
contact the nearest OLMS field office listed
at the end of these instructions.

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21. CHANGES IN CONSTITUTION AND
BYLAWS OR PRACTICES/PROCEDURES
— If Item 21 is answered “Yes” because
your 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-3 the labor
organization submits to OLMS, or the labor
organization may submit a dated copy of the
new constitution and bylaws to:





Office of Labor-Management Standards
200 Constitution Ave., NW, Room N-1519
Washington, DC 20210-0001


If your organization is governed by a uniform
constitution and bylaws prescribed by your
organization’s parent national or
international body, your organization’s
parent body may file the constitution and
bylaws on your behalf. If your parent body
files a constitution and bylaws on your
behalf, answer Item 21 “Yes” and state that
fact in Item 56 (Additional Information).

qualifications for or restrictions on
membership;
levying assessments;
participating in insurance or other
benefit plans;
authorizing disbursement of labor
organization funds;
auditing financial transactions of the
labor organization;
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;
invoking procedures by which a member
may protest a defect in the election of
officers (including not only all
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
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.

If Item 21 is answered “Yes” because your
organization changed any of the
practices/procedures listed below during the
reporting period and the practices/
procedures are not described in your
organization’s constitution and bylaws, your
organization must file an amended Form
LM-1 (Labor Organization Information
Report) with its Form LM-3 to update
information on file with OLMS:

22. NEXT REGULAR ELECTION — Enter
the month and year of your organization’s
next regular election of general officers
(president, vice president, treasurer,
secretary, etc.). Do not report the date of
any interim election to fill vacancies.

9

in $.01 through $.49 should be rounded
down. Amounts ending in $.50 through $.99
should be rounded up.

23. DUES AND FEES — Enter the dues and
fees established by your organization. If
more than one rate applies, enter the
minimum and maximum rates. Enter “0”
where appropriate.

REPORTING CLASSIFICATIONS

Line (a): Enter the regular dues or fees or
other periodic payments which a member
must pay to be in good standing in your
organization and enter the calendar basis for
the payment (per month, per year, etc.). If
your organization requires members to pay
“working” dues as a part of regular dues,
also report the amount or percent of
“working” dues and enter the basis for the
payment (per hour, per month, etc.). Include
only the dues or fees of regular members
and not dues or fees of members with
special rates, such as apprentices, retirees,
or unemployed members.

Complete all items and lines on the form as
given. Do not use different accounting
classifications or change the wording of any
item or line.

COMPLETE ALL ITEMS 24
THROUGH 55
Complete Item 24 and all items in Statement A
and Statement B. Enter “0” where appropriate.

LIST OF OFFICERS AND
DISBURSEMENTS TO THEM

Line (b): Enter the initiation fees required
from new members.

ITEM 24. ALL OFFICERS AND
DISBURSEMENTS TO OFFICERS — List
all the labor organization’s officers and
report all salaries and other direct and
indirect disbursements to officers during the
reporting period. However, direct and
indirect disbursements not involving the
payment of some form of cash (cash,
checks, money orders, etc.) should not be
reported in Item 24 but must be explained in
Item 56 (Additional Information). Any direct
or indirect cash disbursement required to be
included in Item 24 should not be reported in
other disbursement items.

Line (c): Enter the fees other than dues
required from transferred members. Such
fees are those charged to persons applying
for a transfer of membership to your
organization from another labor organization
with the same affiliation. Do not report fees
charged to members transferring from one
class of membership to another within your
organization.
Line (d): If your organization issues work
permits, enter the fees required and enter
the calendar basis for the payment (per
month, per year, etc.). Work permit fees are
fees charged to nonmembers of your
organization who work within its jurisdiction.
Do not report as work permit fees those fees
charged to nonmember applicants for
membership pending acceptance of their
membership application, or fees charged to
persons applying for transfer of membership
to your organization pending acceptance of
their application for transfer.

NOTE: A “direct disbursement” to an officer
is a payment made by your organization to
the officer in the form of cash, property,
goods, services, or other things of value.
An “indirect disbursement” to an officer is a
payment made by your organization to
another party for cash, property, goods,
services, or other things of value received by
or on behalf of the officer. “On behalf of the
officer” means received by a party other
than the officer or your organization for the
personal interest or benefit of the officer.
Such payments include those
made through a credit arrangement under
which charges are made to the account of
your organization and are paid by your
organization.

FINANCIAL DETAILS
REPORT ONLY DOLLAR
AMOUNTS
Report all amounts in dollars only. Round
cents to the nearest dollar. Amounts ending

10

in Column (E) include: allowances made by
direct and indirect disbursements to each
officer on a daily, weekly, monthly, or other
periodic basis; allowances paid on the basis
of mileage or meals; all expenses that were
reimbursed directly to an officer; expenses
for officers’ meals and entertainment; and
various goods and services furnished to
officers but charged to your organization.

Column (A): Enter in (A) the last name, first
name, and middle initial of each person who
held office in the labor organization at any
time during the reporting period. Include all
the labor organization's officers whether or
not any salary or other disbursements were
made to them or on their behalf by the labor
organization. "Officer" is defined in section
3(n) of the LMRDA (29 U.S.C. 402) as "any
constitutional officer, any person authorized
to perform the functions of president, vice
president, secretary, treasurer, or other
executive functions of a labor organization,
and any member of its executive board or
similar governing body."

Column (E) must also include:
 the total maintenance and operating
costs of any automobile owned or
leased by your organization and
assigned to an officer regardless of
whether the use was for official business
or for the personal benefit of the officer.
If more than 50% of the use of the
automobile was for the personal benefit
of the officer, the amount of decrease in
the market value attributable to the
officer’s personal use must be reported
in Item 56 (Additional Information).
 all disbursements for transportation by
public carrier between the officer’s home
and place of employment or for other
transportation not involving the conduct
of official business.
 all other direct and indirect
disbursements to each officer not
included elsewhere in this report.
Include all direct and indirect
disbursements which were essentially
for the personal benefit of the officer and
not necessary for conducting official
business of your organization. However,
disbursements for occasional non-cash
gifts of insubstantial value need not be
included in Column (E) if reported in
Item 51 (Contributions, Gifts, and
Grants).
 travel advances which are not
considered loans as explained in the
instructions for Item 18 (Loans).

Column (B): Enter in (B) the title of the
position each officer listed held during the
reporting period. If an officer held more than
one position during the reporting period, list
each additional position and the dates on
which the officer held the position in Item 56
(Additional Information).
Column (C): Use the drop-down menu to
select the status of each officer: "N" for a
new officer who took office during the
reporting period; "P" for a past officer who
was not in office at the end of the reporting
period; or "C" for a continuing officer who
was in office before the reporting period and
was still in office at the end of the reporting
period. If any officer was not elected at a
regular election in accordance with the labor
organization's constitution and bylaws or
other governing documents on file with
OLMS, explain the manner in which the
officer was chosen in Item 56 (Additional
Information).
Column (D): Enter the gross salary of each
officer (before tax withholdings and other
payroll deductions). Include disbursements
for “lost time” or time devoted to union
activities.

Do not report the following disbursements in
Item 24:
 loans to officers which must be reported
in Item 26 (Loans Receivable) and Item
53 (Loans Made);
 benefits to officers which must be
reported in Item 50 (Benefits);
 reimbursements to an officer for the
purchase of investments or fixed assets,
such as reimbursing an officer for a file

Column (E): Enter the total of all other
direct and indirect disbursements to each
officer other than salary, including
allowances, disbursements which were
necessary for conducting official business of
your organization, and disbursements
essentially for the personal benefit of the
officer and not necessary for conducting
official business of your organization.
Examples of disbursements to be reported

11

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





Enter on Line 10 the total amount of
withheld taxes, payroll deductions, and other
deductions. Disbursements for the
transmittal of withheld taxes, payroll
deductions, and other deductions must be
reported in Item 54 (Other Disbursements).
Any portion of withheld taxes or any payroll
or other deductions which have not been
transmitted at the end of the reporting period
are liabilities of your organization and must
be reported in Item 35 (Other Liabilities).
Payroll or other deductions retained by your
labor organization (such as repayments of
loans made) must be fully explained in Item
56 (Additional Information).

cabinet purchased for office use, which
must be reported in Item 52 (Purchase
of Investments and Fixed Assets) and
explained in Item 56 (Additional
Information);
indirect disbursements for temporary
lodging (room rent charges only) or
transportation by public carrier
necessary for conducting official
business while the officer is in travel
status away from his or her home and
principal place of employment with your
organization if payment is made by your
organization directly to the provider or
through a credit arrangement and these
disbursements are reported in Item 48
(Office and Administrative Expense);
however, charges other than room rent
on hotel bills must be reported in
Column (E);
disbursements made by your
organization to someone other than an
officer as a result of transactions
arranged by an officer in which property,
goods, services, or other things of value
were received by or on behalf of your
organization rather than the officer, such
as rental of offices and meeting rooms,
purchase of office supplies,
refreshments and other expenses of
membership banquets or meetings, and
food and refreshments for the
entertainment of groups other than the
officers and membership on official
business;
office supplies, equipment, and facilities
furnished to officers by your
organization for use in conducting
official business; and
maintenance and operating costs of
your organization’s assets other than
automobiles owned or leased by your
organization and assigned to officers.

The software subtracts Line 10, from Line 9,
Column F, and enters the difference on Line
11 and in Item 45 (To Officers).

STATEMENT A
ASSETS AND LIABILITIES
The software will pre-fill Columns A and C
(Start of Reporting Period) from your
organization’s report for the previous fiscal
year. If the data is inaccurate, however, it
can be edited manually. Be sure to explain
any changes in Item 56 (Additional
Information).

ASSETS
25. CASH — Enter the total of all your
organization’s cash on hand and on deposit
at the start and end of the reporting period in
Columns (A) and (B), respectively. Include
all cash on hand, such as undeposited cash,
checks, and money orders; petty cash; and
cash in safe deposit boxes. Cash on deposit
includes funds in banks, credit unions, and
other financial institutions, such as checking
accounts, savings accounts, certificates of
deposit, and money market accounts. Also
include any interest credited to your
organization’s account during the reporting
period.

The software will enter on Line 8, Columns
(D) and (E) the totals from any continuation
pages for Item 24.
Column (F): The software will add Columns
(D) and (E) for each of Lines 1 through 8
and enter the totals in Column (F).

NOTE: The checking account balances
reported should be obtained from your
organization’s books as reconciled with the
balances shown on bank statements.

The software will add Lines 1 through 8,
Columns (D) through (F), and enter the
totals on Line 9.

26. LOANS RECEIVABLE — Enter the total
of all loans owed to your organization at the

12

31. TOTAL ASSETS — The software adds
Items 25 through 30, Columns (A) and (B),
and enters the respective totals in Item 31.

start and end of the reporting period in
Columns (A) and (B), respectively. Include
all direct and indirect loans (whether or not
evidenced by promissory notes or secured
by mortgages) owed to your organization by
individuals, business enterprises, benefit
plans, and other entities including labor
organizations. An example of an indirect
loan is a disbursement by your organization
to an educational institution for the tuition
expense of an officer, employee, or member
which must be repaid to your organization
by that individual. Do not include
investments in corporate bonds or
mortgages purchased on a block basis
through a bank or similar institution which
must be reported in Item 28 (Investments).

LIABILITIES
32. ACCOUNTS PAYABLE — Enter the
total amount of your organization’s accounts
payable at the start and end of the reporting
period in Columns (C) and (D), respectively.
Ordinarily, accounts payable are those
obligations incurred on an open account for
goods and services rendered.
33. LOANS PAYABLE — Enter in Columns
(C) and (D), respectively, the total amount of
all loans owed by your organization at the
start and end of the reporting period,
including those represented by notes. Do
not include loans secured by mortgages or
similar liens on real property (land or
buildings) which must be reported in Item 34
(Mortgages Payable).

27. U.S. TREASURY SECURITIES — Enter
the total value of all U.S. Treasury securities
as shown on your organization’s books at
the start and end of the reporting period in
Columns (A) and (B), respectively. If the
value reported is different from the original
cost, the original cost must be reported in
Item 56 (Additional Information). Other U.S.
Government obligations, state and municipal
bonds, and foreign government securities
must be reported in Item 28 (Investments).

34. MORTGAGES PAYABLE — Enter the
total amount of your organization’s
obligations which were secured by
mortgages or similar liens on real property
(land or buildings) at the start and end of the
reporting period in Columns (C) and (D),
respectively.

28. INVESTMENTS — Enter in Columns (A)
and (B), respectively, the total book value at the
start and end of the reporting period of all
investments other than U.S. Treasury
securities. The book value of these investments
is the lower of cost or market value.

35. OTHER LIABILITIES — Enter in
Columns (C) and (D), respectively, the total
amount as shown on your organization’s
books at the start and end of the reporting
period of all other liabilities not reported in
Items 32 through 34.

29. FIXED ASSETS — Enter in Columns (A)
and (B), respectively, the book value at the
start and end of the reporting period of all
fixed assets, such as land, buildings,
automobiles, and office furniture and
equipment owned by your organization. The
book value of fixed assets is cost less
depreciation.

36. TOTAL LIABILITIES — The software
adds Items 32 through 35, Columns (C) and
(D), and enters the respective totals in Item
36.
37. NET ASSETS — The software subtracts
Item 36 (Total Liabilities), Column (C) from
Item 31 (Total Assets), Column (A) and
enters the difference in Item 37, Column (C).
The software also subtracts Item 36,
Column (D) from Item 31, Column (B) and
enters the difference in Item 37, Column (D).

30. OTHER ASSETS — Enter in Columns
(A) and (B), respectively, the total value as
shown on your organization’s books at the
start and end of the reporting period of all
assets (such as accounts receivable, utility
deposits, or travel advances which are not
considered loans as explained in the
instructions for Item 18 [Loans]) which have
not been reported in Items 25 through 29.

STATEMENT B

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receiving and disbursing funds of your
organization to third parties, these receipts
and disbursements must be reported on
your organization’s Form LM-3.

RECEIPTS AND
DISBURSEMENTS
Under Statement B, receipts must be
recorded when money is actually received
by the labor organization and disbursements
must be recorded when money is actually
paid out by the labor organization.

CASH RECEIPTS
38. DUES — Enter the total dues received
by your organization. Include dues received
directly by your organization from members,
dues received from employers through a
checkoff arrangement, and dues transmitted
to your organization by a parent body or
other affiliate. Report the full dues received,
including any portion that will later be
transmitted to an intermediate or parent
body as per capita tax. Also report in Item
38 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.

The purpose of Statement B is to report the
flow of cash in and out of your organization
during the reporting period. Transfers
between separate bank accounts or
between special funds of your organization,
such as vacation or strike funds, do not
represent the flow of cash in and out of your
organization. Therefore, these transfers
should not be reported as receipts and
disbursements of your organization. For
example, do not report a transfer of cash
from your organization’s savings account to
its checking account. Likewise, the use of
funds reported in Item 25 (Cash) to
purchase certificates of deposit and the
redemption of certificates of deposit should
not be reported in Statement B.

If an intermediate or parent body receives
dues checkoff directly from an employer on
behalf of your organization, do not report in
Item 38 the portion retained by that
organization for per capita tax or other
purposes, such as a special assessment.
Any amounts retained by the intermediate
body or parent body other than per capita
tax must be explained in Item 56 (Additional
Information). For example, if the
intermediate body or parent body retained
$500 of your organization’s dues checkoff as
payment for supplies purchased from that
body by your organization, this should be
explained in Item 56 (Additional Information)
of your organization’s Form LM-3 but the
$500 should not be reported as a receipt or
a disbursement on your organization’s Form
LM-3. However, if the intermediate body or
parent body disbursed part of your
organization’s dues checkoff on your
organization’s behalf, this amount should be
included in Item 38 and in the appropriate
disbursement item on your organization’s
Form LM-3. For example, if the intermediate
body or parent body disbursed $500 of your
organization’s dues checkoff to an attorney
who had provided legal services to your
organization, this amount should be reported
in Item 38 and as a disbursement in Item 49
(Professional Fees) of your organization’s
Form LM-3.

Since Statement B reports all cash flowing in
and out of your organization, “netting” is not
permitted. “Netting” is the offsetting of
receipts against disbursements and
reporting only the balance (net) as either a
receipt or disbursement. For example, if an
officer received $1,000 from your
organization for convention expenses, used
only $800 and returned the remaining $200,
the $1,000 disbursement must be reported
in Item 24 (All Officers and Disbursements
to Officers) and the $200 receipt must be
reported in Item 43 (Other Receipts). It
would be incorrect to report only an $800 net
disbursement to the officer.
Receipts and disbursements by an agent on
behalf of your organization are considered
receipts and disbursements of your
organization and must be reported in the
same detail as other receipts and
disbursements. For example, if your
organization owns a building managed by a
rental agent, the agent’s rental receipts and
disbursements for expenses must be
reported on your organization’s Form LM-3.
Also, if your organization’s parent body or an
intermediate body functions as an agent

14

The amount to be excluded for each
reinvestment is the lower of the following:
 the original cost of the investment sold;
 the amount reinvested when the amount
received from the sale was less than the
investment’s original cost; or
 the amount reinvested when only a
portion of the amount received from the
sale was actually reinvested.

Do not report in Item 38 dues which your
organization collected on behalf of other
organizations for transmittal to them. For
example, if your organization received dues
from a member of an affiliate who worked in
your organization’s jurisdiction, the dues
collected on the affiliate’s behalf must be
reported in Item 43 (Other Receipts).
39. PER CAPITA TAX — Enter the total per
capita tax received by your organization if
your organization is an intermediate or
parent body; otherwise, enter “0” in Item 39.
Include the per capita tax portion of dues
received directly by your organization from
members of affiliates, per capita tax
received from subordinates, either directly or
through intermediaries, and the per capita
tax portion of dues received through a
checkoff arrangement whereby local dues
are remitted directly to an intermediate or
parent body by employers. Do not include
dues collected on behalf of subordinate
organizations for transmittal to them. For
example, if a parent body received dues
checkoff directly from an employer and
returned the local’s portion of the dues, the
parent body must report the dues received
on behalf of the local in Item 43 (Other
Receipts).

Interest and dividends received during the
reporting period must be reported in Item 41
(Interest and Dividends).
Any portion of the amount due your
organization (gross sales price less
deductions for selling expenses) from sales
of investments and fixed assets which has
not been received by the end of the
reporting period must be reported in Item 30
(Other Assets). However, if a mortgage or
note is taken back, it must be reported in
Item 26 (Loans Receivable).
43. OTHER RECEIPTS — Enter all receipts
of your organization other than those reported
in Items 38 through 42, including proceeds
from the sale of supplies, loans obtained,
repayments of loans made, rents, and funds
collected for transmittal to third parties.

40. FEES, FINES, ASSESSMENTS, AND
WORK PERMITS — Enter your
organization’s receipts from fees, fines,
assessments, and work permits. Receipts by
your organization on behalf of affiliates for
transmittal to them must be reported in Item
43 (Other Receipts).

44. TOTAL RECEIPTS — The software
adds Items 38 through 43 and enters the
total in Item 44.

CASH DISBURSEMENTS
45. TO OFFICERS — The software enters
the total reported on Line 11 of Item 24.

41. INTEREST AND DIVIDENDS — Enter
the total amount of interest and dividends
received by your organization from savings
accounts, bonds, mortgages, loans,
investments, and all other sources.

46. TO EMPLOYEES — Enter the total of all
salaries, allowances, travel advances which
are not considered loans as explained in the
instructions for Item 18 (Loans), and other
direct and indirect disbursements (less
deductions for FICA, withheld taxes, etc.) to
employees of your organization during the
reporting period. Include disbursements to
individuals other than officers who receive lost
time payments even if your organization does
not consider them to be employees or does
not make any other direct or indirect
disbursements to them.

42. SALE OF INVESTMENTS AND FIXED
ASSETS — Enter the net amount received
by your organization for all investments
(including U.S. Treasury securities) and
fixed assets sold. Do not include amounts
received from the sale or redemption of
investments which were promptly reinvested
(i.e., “rolled over”) during the reporting
period.

15

NOTE: The following worktable may be
used to determine the amount to be reported
in Item 46:

taxes, such as sales and excise taxes, for
purchases reported in other disbursement
items.

A. Total Gross Salaries, Allowances,
and Other Disbursements to
Employees (before withheld taxes
and other deductions)
$___________

49. PROFESSIONAL FEES — Enter your
organization’s total disbursements for
“outside” legal and other professional
services (auditing, economic research,
computer consulting, arbitration, etc.).
Include any disbursements made for the
expenses of individuals or firms providing
professional services to your organization.
Do not include direct and indirect
disbursements to officers and employees
which must be reported in Items 45 Cash
Disbursements to Officers) and 46 (Cash
Disbursements to Employees).

B. Subtract: Total Withheld Taxes
and Other Deductions
$___________
C. Net Disbursements to Employees
$___________
The amount on Line C should agree with the
amount reported in Item 46.

50. BENEFITS — Enter the total of all direct
and indirect benefit disbursements made by
your organization. Direct benefit
disbursements are those made to officers,
employees, members, and their
beneficiaries from your organization’s funds.
Indirect benefit disbursements are those
made from your organization’s funds to a
separate and independent entity, such as a
trust or insurance company, which in turn
and under certain conditions will pay
benefits to the covered individuals. An
example of an indirect benefit disbursement
is the premium on group life insurance.

47. PER CAPITA TAX — Enter your
organization’s total amount of per capita tax
paid as a condition or requirement of affiliation
with your parent national or international
union, state and local central bodies, a
conference, joint or system board, joint
council, federation, or other labor organization.
48. OFFICE AND ADMINISTRATIVE
EXPENSE — Enter your organization’s total
disbursements for its ordinary office and
administrative expenses, for example, rent,
utilities, office supplies, postage,
subscriptions, fidelity bond premiums, etc.

51. CONTRIBUTIONS, GIFTS, AND
GRANTS — Enter the total of all
disbursements for contributions, gifts, and
grants made by your organization.

As explained in the instructions for Item 24,
Column (E) (All Officers and Disbursements to
Officers), disbursements for hotel rooms or for
transportation by public carrier of officers and
employees on official business may be reported
in Item 48 when payment is made directly to the
provider or through a credit arrangement. Do
not include in Item 48 salaries, allowances, or
other direct and indirect disbursements to
officers and employees which must be reported
in Items 45 (Cash Disbursements to Officers)
and 46 (Cash Disbursements to Employees).

52. PURCHASE OF INVESTMENTS AND
FIXED ASSETS — Enter the total
disbursements for all investments and fixed
assets purchased by your organization. Do
not include any unpaid balances still owed
which should be reported in Item 33 (Loans
Payable) or Item 34 (Mortgages Payable).
Also, do not include disbursements for
reinvestment in U.S. Treasury securities and
investments of amounts received from sales
of U.S. Treasury securities and investments
as explained in the instructions for Item 42
(Sale of Investments and Fixed Assets). The
amount to be excluded from Item 52 for
reinvestment must be the same as the
amount which was excluded from Item 42
(Sale of Investments and Fixed Assets) for
reinvestment.

Also report in Item 48 all taxes assessed
against and paid by your organization,
including your organization’s FICA taxes as
an employer. Do not include disbursements
for the transmittal of taxes withheld from the
salaries of officers and employees which
must be reported in Item 54 (Other
Disbursements). Also, do not include indirect

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56. ADDITIONAL INFORMATION — Use
Item 56 to provide additional information as
indicated on Form LM-3 and in Section XII 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.

53. LOANS MADE — Enter the total
disbursements for loans made by your
organization. Include all direct and indirect
loans made to individuals, business
enterprises, and other organizations,
regardless of amount.

57-58. SIGNATURES — The completed
Form LM-3 which is filed with OLMS must
be signed by both the president and
treasurer, or corresponding principal
officers, of the labor organization. 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 the title field next to the signature and
explain in Item 56 (Additional Information)
why the president or treasurer did not sign
the report.

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.
54. OTHER DISBURSEMENTS — Enter all
disbursements made by your organization
not reported in Items 45 through 53,
including fees, fines, assessments, supplies
for resale, repayments of loans obtained,
transmittals of funds collected for third
parties, educational and publicity expenses,
withholding taxes, and payments for the
account of affiliates and other third parties.

Before signing the form, click the Validate
button at the top of page one to ensure that
the report passes validation and thus can be
signed and submitted.

55. TOTAL DISBURSEMENTS — The
software adds Items 45 through 54 and
enters the total in Item 55.

To electronically sign the form, click the
signature spaces provided. 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.

NOTE: The following worktable may be
used to determine that the figures for
receipts, disbursements, and cash are
correctly reported on your organization’s
Form LM-3:
A. Cash at Start of Reporting
Period – Item 25, Column (A)
$___________

For a form that is printed and mailed to
OLMS, have the officers sign it manually
and mail it to the Office of LaborManagement Standards, 200 Constitution
Ave., NW, Room N-1519, Washington, DC
20210-0001. Original signatures are
required on the printed Form LM-3 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 57 or 58, and explain
in Item 56 (Additional Information) 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

B. Add: Total Receipts – Item 44
$___________
C. Total of Lines A and B
$___________
D. Subtract: Total Disbursements – Item 55
$___________
E. Cash at End of Period
$___________
If Line E does not equal the amount reported
in Item 25, Column (B), there is an error in
your organization’s report which should be
corrected.

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conduct official business; you do not have to
report a private, unlisted telephone number.



XII. LABOR ORGANIZATIONS
THAT HAVE CEASED TO
EXIST
If your 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 your 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 your 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 your organization changed its
affiliation but continues to function as a
separate reporting labor organization.

reporting period and that this is your
organization’s terminal Form LM-3.
Enter “3(b)” in the Item Number column
in Item 56 (Additional Information) and
provide a detailed statement of the
reason your organization ceased to
exist. Also report in Item 56 plans for the
disposition of your 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,
report 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.

The terminal financial report may be filed on
Form LM-3 if your organization filed its
previous annual report on Form LM-3 and
your organization’s total annual receipts, as
defined in Section II of these instructions,
were less than $250,000 for the part of the
last fiscal year during which your
organization existed. (If total annual receipts
were more than this limit, your organization
must use Form LM-2 to file its terminal
financial report.) Your organization’s
terminal financial report may be filed
electronically or may be printed, manually
signed, and submitted to the U.S.
Department of Labor, Office of LaborManagement Standards, 200 Constitution
Avenue, NW, Room N-1519, Washington,
DC 20210-0001, within 30 days after the
date of termination.

Atlanta, GA
Birmingham, AL
Boston, MA
Buffalo, NY
Chicago, IL
Cincinnati, OH
Cleveland, OH
Dallas, TX
Denver, CO
Detroit, MI
Fort Lauderdale, FL
Honolulu, HI
Kansas City, MO
Los Angeles, CA
Milwaukee, WI
Minneapolis, MN
Nashville, TN
New Orleans, LA
New York, NY
Philadelphia, PA
Phoenix, AZ
Pittsburgh, PA
St. Louis, MO
San Francisco, CA
Seattle, WA
Tampa, FL
Washington, DC

To complete a terminal report on Form LM3, follow the instructions in Section Xl and, in
addition:
 Enter the date your organization ceased
to exist in Item 2 (Period Covered) after
the word “Through.”
 Select Item 3(b) indicating that your
organization ceased to exist during the

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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. Contact
information for OLMS field offices is also
available on the OLMS Web site at
www.olms.dol.gov.

Revised 07/2016

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