Labor Organization and Auxiliary Reports

Public reporting burden for this collection of information is estimated to average 530 hours per response. For filers
who have subsidiary organizations, as defined in Section X of these instructions, an additional public reporting
burden is estimated to average 88 hours per response. These estimates include the time for reviewing instructions,
searching existing data sources, gathering and maintaining 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 LaborManagement 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, Room N-5609, 200 Constitution Avenue,
NW, Washington, DC 20210.

INSTRUCTIONS FOR FORM LM-2 LABOR
ORGANIZATION ANNUAL REPORT
GENERAL INSTRUCTIONS
I. WHO MUST FILE
Every labor organization subject to the LaborManagement Reporting and Disclosure Act, 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 LaborManagement 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 include or
represent 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 the
labor organization is required to file, contact the
nearest OLMS field office listed at the end of
these instructions.

II. WHAT FORM TO FILE
Every labor organization subject to the LMRDA,
CSRA, or FSA with total annual receipts of
$250,000 or more must file Form LM-2.
Labor organizations with total annual receipts of
less than $250,000 may file the simplified Form
LM-3, if not in trusteeship as defined in Section
IX (Labor Organization In Trusteeship) of these
instructions. Labor organizations with total
annual receipts of less than $10,000 may file
the abbreviated annual report Form LM-4, if not
in trusteeship.

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 (Funds To Be Reported) or as
described in Section X (Labor Organizations
With Subsidiary Organizations). Receipts of an
LMRDA section 3(l) trust in which the labor
organization is interested (as described in
Information Item 10) should not be included in
the total annual receipts of the labor organization
when determining which form to file, unless the
3(l) trust is a subsidiary organization of the
union.

III. WHEN TO FILE
Form LM-2 must be filed within 90 days after
the end of the labor organization's fiscal year
(12-month reporting period). The law does not
authorize the Department to grant an extension
of time for filing reports. The penalties for
delinquency are described in Section VI (Officer
Responsibilities and Penalties) of these
instructions.
If the labor 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 (Labor
Organizations That Have Ceased to Exist) of
these instructions for information on filing a
terminal financial report.

IV. HOW TO FILE
Form LM-2 must be submitted electronically to
the Department, via the OLMS Electronic Forms
System (EFS) linked from the OLMS website

(www.dol.gov/olms). Form LM-2 filers will be
able to file reports in paper format only if they
assert a temporary hardship exemption.

organization required to sign Form LM-2 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.

NOTE: Upon registering with OLMS, the
signatories and preparers must enter the email
addresses they use to conduct union business,
in order to file the form via the OLMS Electronic
Forms System. While the email addresses will
not appear on the report, OLMS may use the
email address of the signatories and any
preparers to contact the union concerning
LMRDA compliance.

The reporting labor organization and the officers
required to sign Form LM-2 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."

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 email to OLMSPublic@dol.gov or call (202) 693-0123.
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-2 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. Indicate in
Item 3 (Amended, Hardship Exempted, or
Terminal Report) that the labor organization is
filing under the hardship exemption procedures.
Unanticipated technical difficulties that may
result in additional delays should be brought to
the attention of OLMS by email at OLMSPublic@dol.gov or by phone at (202) 693-0123.

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-2 are also subject to criminal
penalties for false reporting and perjury 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-2 are
responsible for maintaining records that 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, applicable resolutions,
and any electronic documents, including
recordkeeping software, used to complete, read,
and file the report.

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

V. PUBLIC DISCLOSURE
The LMRDA requires that the Department make
labor organization financial reports available for
inspection by the public. Reports may be
viewed and downloaded from the OLMS
website at www.unionreports.gov. For
assistance, please email OLMS-Public@dol.gov
or call (202) 693-0123.

VIII. FUNDS TO BE REPORTED
The labor organization must report financial
information on Form LM-2 for all funds of the
labor organization. Include any special purpose
funds or accounts, such as strike funds,
vacation funds, and scholarship funds even if
they are not part of the labor organization’s
general treasury.

VI. OFFICER RESPONSIBILITIES
AND PENALTIES
The president and treasurer or the
corresponding principal officers of the labor
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X. LABOR ORGANIZATIONS WITH
SUBSIDIARY ORGANIZATIONS

All labor organization political action committee
(PAC) funds are considered to be labor
organization funds. However, to avoid duplicate
reporting, PAC funds that are kept separate
from your labor organization’s treasury are not
required to be included in your organization’s
Form LM-2 if publicly available reports on the
PAC funds are filed with a Federal or state
agency.

The labor organization must disclose assets,
liabilities, receipts, and disbursements of a
subsidiary organization.
Within the meaning of these instructions, a
subsidiary organization is defined as 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. A labor organization
is required to report financial information for
each of its subsidiary organizations using one of
the following methods:

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-2 or you
may attach to your Form LM-2 report the regular
annual report of the financial condition and
operations of the subsidiary organization with a
signed certification by an independent public
accountant, as described in Section X (Labor
Organizations With Subsidiary Organizations).
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.

SPECIAL INSTRUCTIONS FOR
CERTAIN ORGANIZATIONS

Method (1) — Consolidate the financial
information for the subsidiary organization and
the labor organization on a single Form LM-2.

IX. LABOR ORGANIZATIONS IN
TRUSTEESHIP
Any labor organization that 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 (29 U.S.C. 402) 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 (2) — File, with the labor organization’s
Form LM-2, 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.

Annual financial reports filed for any labor
organization in trusteeship must be filed on
Form LM-2. The report must be signed by the
president and treasurer or corresponding
principal officers of the labor organization that
imposed the trusteeship. The trustees of the
subordinate labor organization must also sign
and date Form LM-2. To add signature blocks,
click on the “Add Signature Block” button on the
bottom of page 1.

Financial information reported separately for
subsidiary organizations under method (2) must
include the name of the subsidiary organization
and the name and file number of the labor
organization as shown on its Form LM-2. The
financial report of the subsidiary organization
must cover the same reporting period as that
used by the reporting labor organization.
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

3

26 (Investments) and in Schedule 5
(Investments) of the labor organization’s Form
LM-2. 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 28 (Other Assets) and
in Schedule 7 (Other Assets) of the labor
organization’s Form LM-2.

organization for its employees should be
reported.

XI. COMPLETING FORM LM-2
INTRODUCTION
Most pages have a “Save & 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.

The same type of information required on Form
LM-2 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
subsidiary organization must be combined with
that of the labor organization and reported on
the labor organization’s Form LM-2 on Schedule
11 (All Officers and Disbursements to Officers)
and Schedule 12 (Disbursements to
Employees) and Statement A, Item 24 (Loans
Receivable) and Schedule 2 (Loans
Receivable) 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
Schedules 2, 11, and 12.

You may 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 form. The signature
field will be enabled once validation is passed.

INFORMATION ITEMS 1–9
Items 1, 2, and 4-8 are “pre-filled” items. These
fields are filled in by the software based on
information you entered when you accessed the
form from our website. You cannot edit the
information pre-filled in Items 1 and 2.
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-2. This
is the number you entered when you
downloaded Form LM-2. 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 website at
www.unionreports.gov, or by contacting the
nearest OLMS field office.

The information regarding loans made by the
subsidiary organization must include in
Schedule 2 (Loans Receivable) 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.

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-2. If the dates are incorrect, you must
download another form using the correct dates.

The annual financial report must also include on
Schedule 11 (All Officers and Disbursements to
Officers) 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 on Schedule 12
(Disbursements to Employees) 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

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 69
(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

4

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. If the labor organization
needs to change this information, contact
OLMS by email at OLMS-Public@dol.gov or by
phone at (202) 693-0123.

report should cover a full 12-month period from
January 1 to December 31.
3. AMENDED, HARDSHIP EXEMPTED, OR
TERMINAL REPORT — Do not complete 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, 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 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. If the labor
organization needs to change this information,
contact OLMS by email at OLMSPublic@dol.gov or by phone at (202) 693-0123.
8. MAILING ADDRESS — The software
accesses the union’s mailing address on record
in the OLMS database and enters it in Item 8.
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 can be edited.
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 69 (Additional Information) the address
where the labor organization's records are kept.

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. 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.

INFORMATION ITEMS 10–21
Answer Items 10 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.
10. TRUSTS OR FUNDS — Answer “Yes” to
Item 10, if the labor organization has an interest
in a trust or other fund as defined in 29 U.S.C.
402(l). A trust in which a labor organization is
interested is a trust or other fund as defined in
Section 3(l) of the LMRDA (29 U.S.C. 402(l)) as

This field cannot be edited. If the labor
organization needs to change this information,
contact OLMS by email at OLMSPublic@dol.gov or by phone at (202) 693-0123.

…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 of such labor organization or
their beneficiaries.

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. If the
labor organization needs to change this
information, contact OLMS by email at OLMSPublic@dol.gov or by phone at (202) 693-0123.

5

The determination whether a particular entity is
a trust in which a labor organization is
interested will be based on the facts in each
case.

outside accountant performed the audit or
review, 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 the labor
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 the labor organization's books
and records to prepare Form LM-2 or other
financial reports. Also, do not answer "Yes" to
Item 12 if an audit committee or trustees of the
labor organization performed the audit or
review.

Additionally, provide in Item 69 (Additional
Information) the full name, address, and
purpose of each trust or other fund. Indicate in
Item 69 if a report has been filed for the trust or
other fund under the Employee Retirement
Income Security Act of 1974 (ERISA) and the
file number (Employer Identification Number —
EIN) and plan number, if any.
If financial information is already available as a
result of the disclosure requirements of a
Federal statute other than ERISA or LMRDA,
list the name of any government agency, such
as the Internal Revenue Service (IRS), with
which the trust files a publicly available report,
and the relevant file number of the trust, or
otherwise indicate where the relevant report
may be viewed.

13. LOSSES OR SHORTAGES — Answer
"Yes" to Item 13 if the labor organization
experienced a loss, shortage, or other
discrepancy in its finances during the period
covered. Describe the loss or shortage in detail
in Item 69 (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.

11. POLITICAL ACTION COMMITTEE FUNDS
AND SUBSIDIARY ORGANIZATIONS — If the
labor organization answered “Yes” to Item
11(a), (PAC) in reference to a political action
committee, provide in Item 69 (Additional
Information) the full name of each separate
political action committee 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 kept separate from the labor
organization’s treasury need not be included in
the labor organization’s Form LM-2 if publicly
available reports on the PAC funds are filed
with a Federal or state agency.)

14. FIDELITY BOND — 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. Enter "0" if the labor
organization was not covered by a fidelity bond
during the reporting period.
NOTE: If a labor organization has property and
annual financial receipts that exceeded $5,000,
each of the labor organization's officers,
employees, and agents who handles funds or
other property of the labor 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.

If the labor organization answered “Yes” to Item
11(b), in reference to a subsidiary organization,
provide in Item 69 (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-2 or in a separate
report. See Section X of these instructions for
information on reporting subsidiary
organizations.
12. AUDIT OR REVIEW OF BOOKS AND
RECORDS — If the labor organization
answered "Yes" to Item 12, indicate in Item 69
(Additional Information) whether the audit or
review was performed by an outside accountant
or a parent body auditor/representative. If an

15. ACQUISITION OR DISPOSITION OF
ASSETS — If the labor organization answered
"Yes" to Item 15, describe in Item 69 (Additional
6

Information) the manner in which the labor
organization acquired or disposed of the
asset(s), 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 69 the cost or other
basis at which any acquired assets were
entered on the labor organization's books or the
cost or other basis at which any assets
disposed of were carried on the labor
organization's books. For example, assets may
be entered on the labor organization’s books at
cost and carried at that value; carried at cost
less accumulated depreciation; or carried at
scrap value or other nominal value because the
assets were fully depreciated or were expensed
when purchased (that is, the cost was charged
to current expenses rather than entered on the
books and periodically depreciated).

regardless of whether or not the possible losses
would have a materially adverse effect on the
labor organization's financial condition. List in
Item 69 each administrative or judicial action,
including the case number, court, and caption.
18. CHANGES IN CONSTITUTION AND
BYLAWS OR PRACTICES AND
PROCEDURES — If the labor organization
answered "Yes" to Item 18 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 be submitted
to OLMS as an electronic attachment to the
Form LM-2.
If the labor organization is governed by a
uniform or model 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 "Yes" to Item 18
and state that fact in Item 69 (Additional
Information). If the labor organization has any
supplemental governing documents or has
modified a model constitution and bylaws, the
labor organization must file these documents. If
the labor organization answered "Yes" to Item
18 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 or bylaws, the
labor organization must file an amended Form
LM-1 (Labor Organization Information Report)
to update information on file with the
Department:

For assets that were traded in, enter in Item 69
the cost, book value, and trade-in allowance.
16. PLEDGED OR ENCUMBERED ASSETS
— If the labor organization answered "Yes" to
Item 16, identify in Item 69 (Additional
Information) all of the labor organization's
assets pledged or encumbered in any way
(such as those pledged as collateral for a loan)
at the end of the reporting period. Also report in
Item 69 their fair market value, and provide
details of transactions related to the
encumbrance.
17. CONTINGENT LIABILITIES — If the labor
organization answered "Yes" to Item 17,
describe in Item 69 (Additional Information) the
transactions or events resulting in the
contingent liabilities and include the identity of
the claimant or creditor. Contingent liabilities
are potential obligations that may or may not
develop into actual liabilities in the future.
Examples of a contingent liability are a loan cosigned by the labor organization, or a pending
lawsuit that could result in the labor
organization being ordered to pay damages or
make other payments.
A pending administrative or judicial action is
considered a contingent liability that must be
reported in Item 17 if, in the opinion of legal
counsel, it is reasonably possible that the labor
organization will be required to make some
payment. Such administrative or judicial actions
must be reported as contingent liabilities
7

•

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.

or fees of members with special rates, such as
apprentices, retirees, or unemployed members.
Line (b): If individuals covered by your
organization’s collective bargaining
agreement(s) pay "working" dues in addition to
their regular dues, enter the amount or percent
of "working" dues, including the basis for the
payment (per hour, per month, etc.).
Line (c): Enter the initiation fees required from
new members.
Line (d): Enter the fees other than dues
required from transferred members. Such fees
are those charged to persons applying for a
transfer of membership to the labor 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 the labor
organization.
Line (e): If the labor 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 the labor 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 the labor organization pending
acceptance of their application for transfer.

Information on obtaining Form LM-1 may be
obtained from the OLMS website at
www.olms.dol.gov or from any OLMS field
office.
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.
19. NEXT REGULAR ELECTION — Enter the
month and year of the labor 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.

FINANCIAL DETAILS
REPORT ONLY DOLLAR AMOUNTS
Report all amounts in dollars only. Round cents
to the nearest dollar. Amounts ending in $.01
through $.49 should be rounded down.
Amounts ending in $.50 through $.99 should be
rounded up.

20. NUMBER OF MEMBERS — After
Schedule 13 is completed and the “Save &
Calculate” button is clicked, the software will
enter the total number of members into Item 20.

REPORTING CLASSIFICATIONS

21. DUES AND FEES — Enter the dues and
fees established by the labor organization. If
more than one rate applies, enter the minimum
and maximum rates. Enter "0" where
appropriate.

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

Line (a): Enter the regular dues, fees or other
periodic payments that a member must pay to
be in good standing in the labor organization,
including the calendar basis for the payment
(per month, per year, etc.). Include only the
dues or fees of regular members and not dues

Entries in Schedules 2 and 9 and in Statement
A must report amounts for both the start and the
end of the reporting period. The amounts
entered for the start of the reporting period on
the labor organization's report should be
identical to the amounts entered for the end of

BEGINNING AND ENDING AMOUNTS

8

the reporting period on last year's report. If the
amounts are not the same, fully explain the
difference in Item 69 (Additional Information).

receivable in Column (B) and in Item 23,
Column (B) of Statement A.
Column (C): Enter the total amount of money
owed to the labor organization by each listed
entity or individual at the end of the reporting
period that is 90 to 180 days past due. Enter
the total amount of money owed to the labor
organization in all other accounts receivable
(those of less than $5,000) that are 90 to 180
days past due and are not required to be
itemized in Schedule 1 on the “Total from all
other accounts receivable” line.

COMPLETE SCHEDULES FIRST
Complete Schedules 1 through 20 before
completing Statements A and B. Be sure to
complete all applicable lines in Schedules 1
through 20. As you complete the schedules,
the software will transfer some of the totals to
the appropriate items in Statements A and B.
You must enter the remaining totals manually.
COMPLETE ALL ITEMS 22 THROUGH 68

Click the “Save & Calculate” button at the top of
the schedule and the software completes the
“Total of all itemized accounts receivable” line in
Column (C) and enters the total accounts
receivable that were 90 to 180 days past due in
Column (C).

Complete all items in Statement A and
Statement B. Enter "0" where appropriate.

SCHEDULES 1 THROUGH 12
SCHEDULE 1 – ACCOUNTS RECEIVABLE
AGING SCHEDULE

Column (D): Enter the total amount of money
owed to the labor organization by each listed
entity or individual at the end of the reporting
period that is more than 180 days past due.

The labor organization must report 1) all
accounts with an entity or individual that
aggregate to a value of $5,000 or more and that
are 90 days or more past due at the end of the
reporting period or were liquidated, reduced or
written off during the reporting period; and 2)
the total aggregated value of all other accounts
receivable.

Enter the total amount of money owed to the
labor organization in all other accounts
receivable (those of less than $5,000 and not
require to be itemized in Schedule 1) that are
more than 180 days past due on the “Total from
all other accounts receivable” line.

If additional lines are needed, click the “Add
Accounts Receivable” button at the top of the
schedule. The software will add lines to the
schedule in increments of ten.

Click the “Save & Calculate” button at the top of
the schedule and the software completes the
“Total of all itemized accounts receivable” line in
Column (D) and enters the total accounts
receivable that were more than 180 days past
due in Column (D).

Column (A): Enter the name of each entity or
individual with which the labor organization has
an account receivable of $5,000 or more that is
90 days or more past due at the end of the
reporting period or that was liquidated, reduced
or written off during the reporting period without
the receipt of cash sufficient to cover the total
value of the account receivable.

Column (E): Enter the total amount of money
owed to the labor organization by each entity or
individual that was liquidated, reduced or written
off during the reporting period by the reporting
labor organization without the receipt of cash
sufficient to cover the total value of the account
receivable. Enter on the “Total from all other
accounts receivable” line, the total amount of
money owed to the labor organization in all
other accounts receivable (those of less than
$5,000 and not required to be itemized in
Schedule1) that was liquidated, reduced or
written off during the reporting period by the
reporting labor organization without the receipt
of cash sufficient to cover the total value of the
account receivable.

Column (B): Enter the total amount of money
owed to the labor organization by each listed
entity or individual at the end of the reporting
period. Enter on the “Total from all other
accounts receivable” line the total amount of
money owed to the labor organization in all
other accounts receivable not required to be
itemized in Schedule 1.
Click the “Save & Calculate” button at the top of
the schedule and the software completes the
“Total of all itemized accounts receivable” line in
Column (B) and enters the total accounts

Click the “Save & Calculate” button at the top of
the schedule and the software completes the

9

“Total of all itemized accounts receivable” line in
Column (E) and enters the total liquidated
accounts receivable in Column (E).

See the instructions for Schedules 7 (Other
Assets), 11 (All Officers and Disbursements to
Officers) and 12 (Disbursements to Employees)
for reporting travel advances that meet these
criteria.

Provide in Item 69 (Additional Information) all
details and circumstances in connection with
the liquidation, reduction or writing off of any
account receivable, in accordance with the
instructions for Item 15 (Acquisition or
Disposition of Assets).

If additional lines are needed, click the “Add
Loans Receivable” button at the top of the
schedule. The software will add lines to the
schedule in increments of ten.

SCHEDULE 2 – LOANS RECEIVABLE

Column (A): Enter the following information:

Report details of all direct and indirect loans
(whether or not evidenced by promissory notes
or secured by mortgages) owed to the labor
organization at any time during the reporting
period by individuals, business enterprises,
benefit plans, and other entities including labor
organizations. An example of an indirect loan is
a disbursement by the labor organization to an
educational institution for the tuition expense of
an officer, employee, or member that must be
repaid to the labor organization by that
individual. Be sure to report all loans that were
made and repaid in full during the reporting
period. Do not include investments in corporate
bonds or mortgages purchased on a block basis
through a bank or similar institution that must be
reported in Schedule 5 (Investments Other
Than U.S. Treasury Securities).

• The name of each officer, employee, or
member whose total loan indebtedness to the
labor organization, including any subsidiary
organization, at any time during the reporting
period exceeded $250, and the name of each
business enterprise which had any loan
indebtedness, regardless of amount, at any
time during the reporting period;

•

The purpose of each loan;

•

The security given for each loan; and

•

The terms of repayment for each loan.

For each officer or employee listed, indicate
after each name either "O" (officer) or "E"
(employee).
Column (B): Enter the loan amounts
outstanding at the start of the reporting period
from each listed individual and business
enterprise. Enter the total of loans made to
officers, employees, or members whose total
individual loan indebtedness to the labor
organization at any time during the reporting
period did not exceed $250, and all loans,
regardless of amount, made to other individuals
and entities on the “Total of loans not listed
above” line.

NOTE: Advances, including salary advances,
are considered loans and must be reported in
Schedule 2 (Loans Receivable). However,
advances to officers and employees of the labor
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.

Click the “Save & Calculate” button at the top of
the schedule and the software will enter the
total for Column (B) on the “Total of all lines
above” line in Schedule 2 and in Item 24 (Loans
Receivable), Column (A) of Statement A.
Column (C): Enter the amount of loans made
during the reporting period to each listed
individual and business enterprise. Enter the
total of all other loans made during the reporting
period on the “Total of loans not listed above”
line.

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 submission of
vouchers or paid receipts, and the individual
does not exceed 60 days without engaging
in official travel.

Click the “Save & Calculate” button at the top of
the schedule and the software will enter the
total for Column (C) on the “Total of all lines

10

above” line in Schedule 2 and in Item 61 (Loans
Made) of Statement B.

fixed assets, including those fixed assets that
were expensed (that is, the cost of the asset
was charged to current expenses, rather than
entered on the books and periodically
depreciated), during the reporting period.
Include receipts from sales of mortgages that
were purchased on a block basis through a
bank or similar institution. Do not include the
receipts from repayments by individual
mortgagors, which must be reported in
Schedule 2 (Loans Receivable) as loan
repayments.

Columns (D)(1) and (D)(2): Enter the amount
of loan repayments during the reporting period
from each listed individual and business
enterprise. Report in these columns only the
portion of the payments applied toward
principal; interest received must be reported in
Item 40 (Interest). Use Column (D)(1) to report
repayments received in cash. Use Column
(D)(2) to report repayments made in a manner
other than cash, such as repayments made by
officers or employees by means of deductions
from their salaries. Enter the amount of loan
repayments from all other loans on the “Total of
loans not listed above” line.

If additional lines are required click the “Add
Investments and Fixed Assets Sales” button at
the top of the schedule. The software will add
lines to the schedule in increments of ten.
Column (A): Enter a general description of the
type of investment or fixed asset sold, such as
U.S. Treasury securities, stocks, bonds, land,
automobiles, etc. If land or buildings were sold,
enter the location of the property, including the
street address, if appropriate.

Click the “Save & Calculate” button at the top of
the schedule and the software will enter the
total for Columns (D)(1) and (D)(2) on the “Total
of all lines above” line in Schedule 2 and the
total from Column (D)(1) in Item 45
(Repayments of Loans Made) of Statement B.
Explain in Item 69 (Additional Information) any
non-cash amounts reported in Column (D)(2).

Column (B): Enter the total cost of each type of
investment (including any transaction costs) or
fixed asset described in Column (A).

Column (E): Enter the loan amounts
outstanding at the end of the reporting period
for each listed individual and business
enterprise. Enter the total amount outstanding
at the end of the reporting period for all other
loans on the “Total of loans not listed above”
line.

Column (C): Enter the value at which the
investments or fixed assets were shown on the
labor organization's books.
Column (D): Enter the gross sales (or contract)
price of the investments or fixed assets.

Click the “Save & Calculate” button at the top of
the schedule and the software will enter the
total for Column (E) on the “Total of all lines
above” line in Schedule 2 and in Item 24 (Loans
Receivable), Column (B) of Statement A. If any
loans receivable were liquidated, reduced or
written off during the reporting period, the
reason and the amount must be reported in
Item 69 (Additional Information).

Column (E): Enter the net amount received
from the sale of the investments or fixed assets.
If the amount received during the reporting
period is less than the amount due (gross sales
price less any deductions for selling expenses
and repayments of secured loans or
mortgages), the additional amount due to the
labor organization must be reported in Schedule
7 (Other Assets) with a description sufficient to
identify the type of asset. However, if a
mortgage or note is taken back, it must be
reported as a new loan in Schedule 2 (Loans
Receivable).

NOTE: Section 503(a) of the LMRDA (29
U.S.C. 503) 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.

Click the “Save & Calculate” button at the top of
the schedule and the software enters the totals
for Columns (B) through (E) on the “Total of all
lines above” line.

SCHEDULE 3 – SALE OF INVESTMENTS
AND FIXED ASSETS

Enter the total amount from the sale or
redemption of U.S. Treasury securities,
marketable securities, or other investments that
was promptly reinvested (i.e., "rolled over") in
U.S. Treasury securities, marketable securities,

Report details of the sale or redemption by the
labor organization of U.S. Treasury securities,
marketable securities, other investments, and

11

Column (D): Enter the total amount disbursed
for each type of investment or fixed asset
purchased during the reporting period. Do not
include any unpaid balance that must be
reported in Schedule 9 (Loans Payable) or Item
32 (Mortgages Payable) of Statement A.

or other investments during the reporting period
on the “Less Reinvestments” line. Calculate the
total amount reinvested by adding, for each
investment, the lower of each investment's
original cost or the amount received from the
sale or redemption that was actually reinvested.
If only a portion of the amount received was
reinvested, only the reinvested portion may be
included on the Less Reinvestments line.
Interest and dividends received during the
reporting period must be reported in Items 40
(Interest) and 41 (Dividends).

Click the “Save & Calculate “button at the top of
the schedule and the software will enter the
totals for Columns (B) through (D) on the “Total
of all lines above” line.
Enter the total amount from the sale or
redemption of U.S. Treasury securities,
marketable securities, or other investments that
was promptly reinvested (i.e., "rolled over") in
U.S. Treasury securities, marketable securities,
or other investments during the reporting period
on the “Less Reinvestments” line. Calculate the
total amount reinvested by adding, for each
investment, the lower of each investment's
original cost or the amount received from the
sale or redemption that was actually reinvested.
If only a portion of the amount received was
reinvested, only the reinvested portion may be
included on the Less Reinvestments line.
Interest and dividends received during the
reporting period must be reported in Items 40
(Interest) and 41 (Dividends). The total on the
Less Reinvestments line must agree with the
amount reported as Reinvestments on
Schedule 3 (Sale of Investments and Fixed
Assets).

Click the “Save & Calculate” button at the top of
the schedule and the software will enter the
total ”Net Sales” in Column (E) and in Item 43
(Sale of Investments and Fixed Assets) of
Statement B.
SCHEDULE 4 – PURCHASE OF
INVESTMENTS AND FIXED ASSETS
Report details of the purchase by the labor
organization of U.S. Treasury securities,
marketable securities, other investments, and
fixed assets, including those fixed assets that
were expensed (that is, the cost of the asset
was charged to current expenses, rather than
entered on the books and periodically
depreciated), during the reporting period.
Include disbursements for mortgages that were
purchased on a block basis through a bank or
similar institution. If additional lines are needed,
click the “Add Investments And Fixed Assets
Purchases” button at the top of the schedule.
The software will add lines to the schedule in
increments of ten.

Click the “Save & Calculate” button at the top of
the schedule and the software will enter the
“Net Purchases” in Column (D) and in Item 60
(Purchase of Investments and Fixed Assets) of
Statement B.

Column (A): Enter a general description of the
type of investment or fixed asset purchased,
such as U.S. Treasury securities, stocks, bonds,
land, automobiles, etc. If land or buildings were
purchased, enter the location of the property,
including the street address, if appropriate.

SCHEDULE 5 – INVESTMENTS OTHER
THAN U.S. TREASURY SECURITIES
Report details of all the labor organization’s
investments at the end of the reporting period,
other than U.S. Treasury securities. Include
mortgages purchased on a block basis and
investments in any subsidiary organization not
reported on a consolidated basis in accordance
with method (1) explained in Section X of these
instructions. Do not include savings accounts,
certificates of deposit, or money market
accounts, which must be reported in Item 22
(Cash) of Statement A.

Column (B): Enter the total cost of each type of
investment (including any transaction costs) or
fixed asset described in Column (A).
Column (C): Enter the value at which the
investments or fixed assets were entered on the
labor organization's books. If assets were
traded in on assets purchased, answer Item 15
(Acquisition or Disposition of Assets) "Yes," and
provide in Item 69 (Additional Information) the
cost, book value, and trade-in allowance in
accordance with the instructions for Item 15.

Line A: Enter in Column (B) the total cost of all
the labor organization's marketable securities
including transaction costs such as brokerage
commissions. Marketable securities are those
12

Line G: Click the “Save & Calculate” button at
the top of the schedule and the software will
enter the total of Lines B and E on Line G and
in Item 26 (Investments), Column (B) of
Statement A.

for which current market values can be obtained
from published reports of transactions in listed
securities or in securities traded "over the
counter," such as corporate stocks and bonds,
stock and bond mutual funds, state and
municipal bonds, and foreign government
securities.

SCHEDULE 6 – FIXED ASSETS
Report details of all fixed assets, such as land,
buildings, automobiles and other vehicles, and
office furniture and equipment owned by the
labor organization at the end of the reporting
period. Land and buildings must be itemized,
whereas automobiles and other vehicles, and
office furniture and equipment should be
aggregated. Include fixed assets that were
expensed (that is, the cost of the asset was
charged to current expenses, rather than
entered on the books and periodically
depreciated), fully depreciated, or carried on the
labor organization's books at scrap value or
other nominal value.

Line B: Enter in Column (B) the total book
value of all the labor organization's marketable
securities. Book value is the lower of cost or
market value.
Line C: List in Column (A) each Marketable
Security that has a book value over $5,000 and
exceeds 5% of the total book value entered in
Line B, Column (B) above and enter its book
value in Column (B).
If additional lines are needed to complete Line
C, click the “Add More Marketable Securities”
button in the schedule. The software will add
lines to the schedule in increments of ten.

Column (A): Enter under “Line A. Land (give
location)” the location of any land and under
“Line B. Buildings (give location)” the location of
any buildings owned by the labor organization.

Line D: Enter in Column (B) the total cost,
including any transaction costs, of all the labor
organization's other investments (that is, those
that are not U.S. Treasury securities or
marketable securities). Include mortgages
purchased on a block basis.

If additional lines are needed, click the “Add
Land” button on Line A or the “Add Building”
button on Line B, as applicable. The software
will add lines to the schedule in increments of
ten.

Line E: Enter in Column (B) the total book value
of such other investments. Book value is the
lower of cost or market value.

Column (B): Enter the cost or other basis of the
fixed assets listed in Column (A).

Line F: List in Line F, Column (A) each Other
Investment that has a book value over $5,000
and exceeds 5% of the total book value entered
in Line E, Column (B) above and enter its book
value in Column (B).

Column (C): Enter the accumulated
depreciation, if any, of the fixed assets (except
land) listed in Column (A) whose cost or other
basis is reported in Column (B). If the labor
organization "expenses" fixed assets, also
include in Column (C) the amount that the labor
organization charged to expenses when the
assets were purchased.

If additional lines are needed to complete Line
F, click the “Add More Marketable Securities”
button in the schedule. The software adds lines
to the schedule in increments of ten.
NOTE: If your organization has a subsidiary
organization for which a separate report is
being submitted in accordance with Section X of
these instructions, the subsidiary organization
must be reported in Schedule 5 if it is an
investment. Enter in Line F the name of each
subsidiary organization in Column (A) and its
book value in Column (B).

Column (D): Enter the amount at which the
fixed assets listed in Column (A) are carried on
the labor organization's books. Include the
nominal amount, if any, at which fully
depreciated assets are carried on the labor
organization's books. The amount reported in
Column (D) should be the difference between
Columns (B) and (C).

If additional lines are required, click the “Add
More Other Investments” button on the top of
the schedule. The software adds lines to the
schedule in increments of ten.

Column (E): Enter the fair market value of land
and of all assets listed in Column (A) that were
expensed, fully depreciated, or depreciated to
scrap value or nominal value. It is not
necessary to secure a formal appraisal of the
13

SCHEDULE 8 – ACCOUNTS PAYABLE
AGING SCHEDULE

assets; a good faith estimate is sufficient. The
value used for insurance purposes or for tax
appraisals, for example, will normally be
acceptable as representing the fair market
value.

The labor organization must report 1) individual
accounts that are valued at $5,000 or more and
that are 90 days or more past due at the end of
the reporting period or were liquidated, reduced
or written off during the reporting period; and 2)
the total aggregated value of all other accounts.

Click the “Save & Calculate” button at the top of
the schedule and the software will enter the
totals of Columns (B) through (E) on Line F, and
the total on Line F, Column (D) in Item 27
(Fixed Assets), Column (B) of Statement A.

If additional lines are needed, click the “Add
Accounts Payable” button at the top of the
schedule. The software will add lines to the
schedule in increments of ten.

SCHEDULE 7 – OTHER ASSETS
Report details of all the labor organization's
assets at the end of the reporting period other
than Item 22 (Cash), Item 23 (Accounts
Receivable), Item 24 (Loans Receivable), Item
25 (U.S. Treasury Securities), Item 26
(Investments), and Item 27 (Fixed Assets). The
labor organization's other assets must be
described in Column (A) and may be classified
by general groupings or bookkeeping
categories, such as utility deposits, inventory of
supplies for resale, or travel advances that are
not required to be reported as loans as
explained in the instructions for Schedule 2
(Loans Receivable), if the description is
sufficient to identify the type of assets. Enter in
Column (B) the value as shown on the labor
organization's books of each asset or group of
assets described in Column (A).

Column (A): Enter the name of each entity or
individual with which the labor organization has
an account payable of $5,000 or more that is 90
days or more past due at the end of the
reporting period or that was liquidated, reduced
or written off during the reporting period without
the disbursement of cash sufficient to cover the
total value of the account payable.
Column (B): Enter the total amount of money
owed by the labor organization to each listed
entity or individual at the end of the reporting
period. Enter the total amount of money owed
by the labor organization in all other accounts
payable not required to be itemized in Schedule
8 on the “Totals from all other accounts
payable” line.
Click the “Save & Calculate” button at the top of
the schedule and the software will complete the
“Total of all itemized accounts payable” line in
Column (B) and enter the total accounts
payable in Column (B) and in Item 30, Column
(D) of Statement A.

NOTE: If your organization has a subsidiary
organization for which a separate report is
being submitted in accordance with Section X of
these instructions, the value of the subsidiary
organization as shown on your organization’s
books must be reported in Schedule 7 if it is of
a non-investment nature. Enter in Column (A)
the name of any such subsidiary organization.
Enter in Column (B) the value as shown on your
organization’s books of the net assets of any
such subsidiary organization.

Column (C): Enter the total amount of money
owed by the labor organization to the listed
entity or individual at the end of the reporting
period that is 90 to 180 days past due. Enter
the total amount of money owed by the labor
organization in all other accounts payable
(those of less than $5,000) that are 90 to 180
days past due on the “Totals from all other
accounts payable” line.

If additional lines are needed, click the “Add
Other Assets” button at the top of the schedule.
The software will add lines to the schedule in
increments of ten.

Click the “Save & Calculate” button at the top of
the schedule and the software will complete the
“Total of all itemized accounts payable” line in
Column (C) and enter the total accounts
payable that were 90 to 180 days past due in
Column (C).

Click the “Save & Calculate” button at the top of
the schedule and the software will enter the
Total Other Assets in Column (B) of Schedule 7
and in Item 28 (Other Assets), Column (B) of
Statement A.

Column (D): Enter the total amount of money
owed by the labor organization to each entity or
individual at the end of the reporting period that
14

is more than 180 days past due. Enter the total
amount of money owed by the labor
organization in all other accounts payable
(those of less than $5,000 and not required to
be itemized in Schedule 8) that are more than
180 days past due and on the “Total from all
other accounts payable” line.

categories, such as labor organizations,
individuals, etc.
Column (B): For each loan source listed in
Column (A), enter the amount, if any, owed by
the labor organization at the start of the
reporting period.
Click the “Save & Calculate” button at the top of
the schedule and the software will enter the
total for Column (B) on the “Total of all above
lines” line in Schedule 9 and in Item 31 (Loans
Payable), Column (C) of Statement A.

Click the “Save & Calculate” button at the top of
the schedule and the software will complete the
“Total of all itemized accounts payable” line in
Column (D) and enter the total accounts
payable that were more than 180 days past due
in Column (D).

Column (C): For each loan source listed in
Column (A), enter the amount, if any, obtained
by the labor organization during the reporting
period. If, due to discounting by a bank or for
any other reason, the amount received from a
loan was less than the face value of the note or
the amount repayable, enter the amount
actually received and explain in Item 69
(Additional Information).

Column (E): Enter the total amount of money
owed by the labor organization to each entity or
individual that was written off during the
reporting period by the reporting labor
organization without the disbursement of cash
sufficient to cover the total value of the account
payable. Enter the total amount of money owed
by the labor organization in all other accounts
payable (those of less than $5,000 and not
required to be itemized in Schedule 8) that was
written off during the reporting period by the
reporting labor organization without the
disbursement of cash sufficient to cover the
total value of the account payable on the “Total
from all other accounts payable” line.

Click the “Save & Calculate” button at the top of
the schedule and the software will enter the
total for Column (C) on the “Total of all above
lines” line in Schedule 9 and in Item 44 (Loans
Obtained) of Statement B.
Columns (D)(1) and (D)(2): For each loan
source listed in Column (A), enter the amount, if
any, that the labor organization repaid to the
lender during the reporting period. Report only
repayments of principal; interest paid must be
reported in Schedule 18 (General Overhead).
Use Column (D)(1) to report repayments made
in cash. Use Column (D)(2) to report
repayments made in a manner other than by
cash, such as repayments made to a creditor by
offsetting an amount owed by the creditor to the
labor organization.

Click the “Save & Calculate” button at the top of
the schedule and the software will complete the
“Total of all itemized accounts payable” line in
Column (E) and enter the total liquidated
accounts payable in Column (E).
Provide in Item 69 (Additional Information) all
details and circumstances in connection with
the writing off of the account payable, including
the reason and amount.
SCHEDULE 9 – LOANS PAYABLE

Click the “Save & Calculate” button at the top of
the schedule and the software will enter the
total for Columns (D)(1) and (D)(2) on the “Total
of all above lines” line in Schedule 9 and the
total for Column (D)(1) in Item 62 (Repayment
of Loans Obtained) of Statement B. Explain in
Item 69 (Additional Information) any non-cash
amounts reported in Column (D)(2).

Report details of all loans payable on which the
labor organization owed money at any time
during the reporting period except those
secured by mortgages or similar liens on real
property (land or buildings) that must be
reported in Item 32 (Mortgages Payable) of
Statement A.

Column (E): For each loan source listed in
Column (A), enter the balance, if any, that the
labor organization owed the listed lender at the
end of the reporting period. If any loans
payable were written off during the reporting
period, the reason and amount must be
reported in Item 69 (Additional Information).

If additional lines are needed, click the “Add
Loans Payable” button at the top of the
schedule. The software will add lines to the
schedule in increments of ten.
Column (A): Enter the name of each business
enterprise to which a loan was payable. Also,
list the source of all other loans by general
15

Click the “Save & Calculate” button at the top of
the schedule and the software will enter the
total for Column (E) on the “Total of all above
lines” line in Schedule 9 and in Item 31 (Loans
Payable), Column (D) of Statement A.

If additional lines are required, click the “Add
Disbursements to Officers” button at the top of
the schedule. The software will add lines to the
schedule in increments of ten.
NOTE: A "direct disbursement" to an officer is
a payment made by the labor organization to
the officer in the form of cash, property, goods,
services, or other things of value.

SCHEDULE 10 – OTHER LIABILITIES
Report details of all the labor organization's
liabilities at the end of the reporting period other
than Item 30 (Accounts Payable), Item 31
(Loans Payable), and Item 32 (Mortgages
Payable) of Statement A.

An "indirect disbursement" to an officer is a
payment made by the labor 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" refers to a payment received by a party
other than the officer or the labor 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 the labor organization
and are paid by the labor organization. For
example, when a union, through its credit
arrangements, is billed directly and pays the
hotel bills of an officer who, during his
workweek, resides at a hotel in the city where
the union headquarters is located away from his
legal residence in another city, the payments
must be reported as disbursements to the
officer.

Any portion of withheld taxes or any other
payroll or other deductions, which have not
been transmitted at the end of the reporting
period, are liabilities of the labor organization
and must be reported in Schedule 10. Payroll
or other deductions that are retained by the
labor organization (such as repayments of loans
to officers or employees) must be fully
explained in Item 69 (Additional Information).
The labor organization's other liabilities must be
described in Column (A) and may be classified
by general groupings or bookkeeping
categories if the description is sufficient to
identify the type of liability. List separately any
payroll taxes withheld but not yet paid, other
unpaid payroll taxes of the labor organization,
such as FICA taxes, and any funds collected on
behalf of affiliates or members and not
disbursed by the end of the reporting period.
Do not include reserves for special purposes
(for example, "Reserve for Building Fund") that
are actually an allocation of certain assets for
specific purposes rather than a liability.

Column (A): Enter 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."

If additional lines are needed, click the “Add
Other Liabilities” button at the top of the
schedule. The software will add lines to the
schedule in increments of ten.
Enter in Column (B) the amount of each liability
described in Column (A). Click the Save button
at the top of the schedule and the software will
enter the total in Column (B) of Schedule 10
and in Item 33 (Other Liabilities), Column (D) of
Statement A.

Column (B): Enter 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 69 (Additional Information).

SCHEDULE 11 – 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. Also report the percentage of time
spent by each officer in the categories provided.

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

16

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 69 (Additional Information).

officer is in travel status away from his or
her home and principal place of
employment with the labor organization if
payment is made by the labor organization
directly to the provider or through a credit
arrangement and these disbursements are
reported in disbursement Schedules 15
through 19;

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.

•

Disbursements made by the labor
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 the labor
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 the labor
organization for use in conducting official
business; and

•

Maintenance and operating costs of the
labor organization's assets, including
buildings, office furniture, and office
equipment; however, see "Special Rules for
Automobiles" below.

Column (E): Enter the total allowances made
by direct and indirect disbursements to each
officer on a daily, weekly, monthly, or other
periodic basis. Do not include allowances paid
on the basis of mileage or meals which must be
reported in Column (F) or (G), as applicable.
Column (F): Enter all direct and indirect
disbursements to each officer that were
necessary for conducting official business of the
labor organization, except salaries or
allowances which must be reported in Columns
(D) and (E), respectively.
Examples of disbursements to be reported in
Column (F) include all expenses that were
reimbursed directly to an officer, meal
allowances and mileage allowances, expenses
for officers' meals and entertainment, and
various goods and services furnished to officers
but charged to the labor organization. Such
disbursements should be included in Column
(F) only if they were necessary for conducting
official business; otherwise, report them in
Column (G). Also, include in Column (F) travel
advances that are not considered loans as
explained in the instructions for Schedule 2
(Loans Receivable).

Column (G): Enter all other direct and indirect
disbursements to each officer. Include all
disbursements for which cash, property, goods,
services, or other things of value were received
by or on behalf of each officer and were
essentially for the personal benefit of the officer
and not necessary for conducting official
business of the labor organization.

Do not report the following disbursements in
Schedule 11:
•

Reimbursements to an officer for the
purchase of investments or fixed assets,
such as reimbursing an officer for a file
cabinet purchased for office use, which
must be reported in Schedule 4 (Purchase
of Investments and Fixed Assets) and
explained in Item 69 (Additional
Information);

•

Indirect disbursements for temporary
lodging (room rent charges only) or
transportation by public carrier necessary
for conducting official business while the

Include in Column (G) 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. Also, include the operating
and maintenance costs of all the labor
organization's assets (automobiles, etc.)
furnished to officers essentially for the officers'
personal use rather than for use in conducting
official business.
Do not include in Column (G) loans to officers,
which must be reported in Schedule 2 (Loans
Receivable) or disbursements for benefits to

17

SPECIAL RULES FOR AUTOMOBILES

officers, which must be reported in
disbursement Schedule 20 (Benefits).

Include in Column (G) of Schedule 11 that
portion of the operating and maintenance costs
of any automobile owned or leased by the labor
organization to the extent that the use was for
the personal benefit of the officer to whom it
was assigned. This portion may be computed
on the basis of the mileage driven on official
business compared with the mileage for
personal use. The portion not included in
Column (G) must be reported in Column (F).

Column (H): Click the “Save & Calculate”
button at the top of the schedule and the
software will add the amounts in Columns (D)
through (G) on each line and enter the
individual totals in Column (H).
The software will also enter the totals for all
officers listed in Columns (D) through (H) on the
“Total Officer Disbursements” line.
Enter the total amount of withheld taxes, payroll
deductions, and all other deductions on the
“Less Deductions” line.

Alternatively, rather than allocating these
operating and maintenance costs between
Columns (F) and (G), if 50% or more of the
officer's use of the vehicle was for official
business, the labor organization may enter in
Column (F) all disbursements relative to that
vehicle with an explanation in Item 69
(Additional Information) indicating that the
vehicle was also used part of the time for
personal business. Likewise, if less than 50%
of the officer's use of the vehicle was for official
business, the labor organization may report all
disbursements relative to the vehicle in Column
(G) with an explanation in Item 69 indicating
that the vehicle was also used part of the time
on official business.

Click the “Save & Calculate” button at the top of
the schedule and the software will subtract the
“Less Deductions” line from the “Total Officer
Disbursements” line and enter the difference on
the “Net Disbursements” line.
Line (I): Enter the estimated percentage of time
spent by the officer on activities that fall within
Schedules 15 through 19 in the box next to that
schedule. You may round to the nearest 10%.
When the time reported by an individual in an
activity is less than 5% of his or her total work
time, the officer’s best estimate to the nearest
percentage should be reported rather than
rounding to zero. The total must equal 100%.
It is understood that these figures may be
imprecise. For instance, the president of an
intermediate body may spend four months
working intensely on a multi-state contract
negotiation, two months lobbying against a
state referendum, two more months on a
contentious organizing drive, and throughout
these activities he had to keep up with his other
duties as president. The president’s good-faith
estimate might be to report 50% on Schedule
15 – Representational Activities, 17% on
Schedule 16 – Political Activities and Lobbying,
3% on Schedule 17 – Contributions, Gifts, and
Grants, and 30% on Schedule 19 – Union
Administration. The example is not intended to
be a representation of a typical allocation of
time but it should be used to help understand
the rationale that should be employed when
making these determinations.

The amount of decrease in the market value of
an automobile used over 50% for the personal
benefit of an officer must also be reported in
Item 69.
SCHEDULE 12 – DISBURSEMENTS TO
EMPLOYEES
Report all direct and indirect disbursements to
employees of the labor organization during the
reporting period. Also report the percentage of
time spent by each employee in the categories
provided. If additional lines are required, click
the “Add Disbursements to Employees” button
on the top of the schedule. The software adds
lines to the schedule in increments of ten.
Include disbursements to individuals other than
officers who receive lost time payments even if
the labor organization does not otherwise
consider them to be employees or does not
make any other direct or indirect disbursements
to them. The definitions of "direct
disbursements" and "indirect disbursements"
are the same as the definitions stated above in
Schedule 11.

Click the “Save & Calculate” button at the top of
the schedule. Using these percentages, the
software aggregates the amount of total
disbursements (Column (H)) allocated to each
schedule for every officer and enters the total
on Line 3 of the Detailed Summary Page for
Schedules 15-19.

Column (A): Enter the last name, first name,
and middle initial of each employee who during

18

the reporting period received more than
$10,000 in gross salaries, allowances, and
other direct and indirect disbursements from the
labor organization (including any subsidiary
organizations) or from any affiliates of the labor
organization. (“Affiliates” means labor
organizations chartered by the same parent
body, governed by the same constitution and
bylaws, or having the relation of parent and
subordinate.) The labor organization’s report,
however, should not include disbursements
made by affiliates but should include only the
disbursements made by the labor organization.

Click the “Save & Calculate” button on the page
the software will subtract the “Less Deductions”
line from the “Total Employee Disbursements”
line and enter the difference on the “Net
Disbursements” line.
SCHEDULE 13 – MEMBERSHIP STATUS
INFORMATION
Enter in Column (A) the categories of
membership tracked by the reporting labor
organization. Define each category of
membership in Item 69 (Additional Information).
The definition should include a description of
the members covered by the category and
indicate whether the members pay full dues.

Column (B): Enter the position each listed
employee held in the labor organization
(including any subsidiary organizations).

In Column (B) enter the number of members for
each of the membership categories listed in
Column (A).

Column (C): Enter the name of any affiliate that
paid any salaries, allowances, or expenses on
behalf of a listed employee. If a subsidiary of
the labor organization paid any salaries,
allowances, or expenses on behalf of a listed
employee, see Section X of these Instructions
for information about reporting these
disbursements.

If additional lines are required, click the “Add
Membership Statuses” button at the top of the
schedule. The software will add lines to the
schedule in increments of ten.
Members (Total of all lines above) – Click the
“Save & Calculate” button at the top of the
schedule and the software will enter on this line
the total number of all members reported in
Column (B). The software will also enter the
total number of members in your organization in
Item 20 (Number of Members).

Columns (D) through (G) and Line (I): To
complete Columns (D) through (G) and Line (I),
follow the instructions for Columns (D) through
(G) and for Line (I) of Schedule 11.
Column (H): Click the “Save & Calculate”
button at the top of the schedule and the
software will add the amounts in Columns (D)
through (G) on each line and enter the
individual totals in Column (H).

Agency Fee Payers Line – Enter the total
number of agency fee payers in your
organization. Agency fee paying nonmembers
are those who make payments in lieu of dues to
the reporting labor organization as a condition
of employment under a union security provision
in a collective bargaining agreement.

Enter in Columns (D) through (G) on the “Totals
Received By All Other Employees Making
$10,000 Or Less,” the totals of all gross
salaries, allowances, and other disbursements
for all employees of the labor organization not
required to be listed above.

Total Members/Fee Payers Line – Click the
“Save & Calculate” button at the top of the
schedule and the software will enter the total of
all members of the labor organization and
agency fee payers reported in Column (B). This
total in Column (B) is not the total number of
members of the labor organization reportable in
Item 20.

Click the “Save & Calculate” button and at the
top of the schedule and the software will add
the amounts in Columns (D) through (G) on the
“Totals Received By All Other Employees
Making $10,000 or Less” line and enter the total
in Column (H). The software will also enter the
total of all amounts listed in Columns (D)
through (H) on the “Total Employee
Disbursements” line.

Check the "Yes" box in Column (C) if the
category of membership listed in Column (A) is
generally eligible to vote in all union elections
held by the labor organization. Describe in Item
69 (Additional Information) any voting
restrictions that apply to a category in Column
(A).

Enter the total amount of withheld taxes, payroll
deductions, and all other deductions on the
“Less Deductions” line.

19

SCHEDULES 14 THROUGH 19

as long as the settlement was the only receipt
from the entity or individual during the reporting
period. The receipt would be aggregated with
other small receipts in Line 3 of Schedule 14
(Other Receipts) on the Detailed Summary
Page as discussed below.

Schedules 14 through 19 provide detailed
information on the financial operations of the
labor organization in categories that reflect the
services provided to union members. Receipts
and disbursements are allocated to Schedules
14 through 19 and are either listed as individual
entries or as aggregated entries.

Example 2: If the labor organization made
three payments of $1,800 each to an office
supplies vendor for office supplies used by
employees engaged in contract negotiations
during the reporting period, a single
disbursement to the vendor of $5,400 would be
listed in Line 1 on an itemization page for that
vendor for Schedule 15 (Representational
Activities) as discussed below.

Note: Before completing the Detailed Summary
Page for Schedules 14 through 19, you must
complete the itemization pages as described
below.
Allocating Receipts
Each receipt of the labor organization must be
allocated to one of the receipt items in
Statement B. Some of these items have
backup schedules that require more detailed
information. If a receipt does not conform to
one of the defined items in Statement B it must
be included in Schedule 14 (Other Receipts) in
which any "major" receipts during the reporting
period must be separately identified. A "major"
receipt includes: 1) any individual receipt of
$5,000 or more; or 2) total receipts from any
single entity or individual that aggregate to
$5,000 or more during the reporting period. All
other receipts in this schedule are aggregated.

Example 3: If a union pays a total of $5,500 to
a printing company during the reporting year
and determines that $5,050 should be allocated
to organizing costs, that amount must be
identified in an itemization page for the printing
company for Schedule 15 (Representational
Activities). If the remaining $450 paid to the
same printer over the course of the year was
attributable to charitable expenses, that amount
will be reported in Line 5 of Schedule 17
(Contributions, Gifts, and Grants) on the
Detailed Summary Page but the printer need
not be identified as a recipient of any funds
expended for Contributions, Gifts, and Grants,
since the total paid to the printer during the
reporting year for services related to
Contributions, Gifts, and Grants did not exceed
$5,000.

This process is discussed further below.
Allocating Disbursements
Each disbursement of the labor organization
must be allocated to one of the disbursement
items in Statement B. Some of these items
have backup schedules that require more
detailed information. Schedules 15 through 19
reflect various services provided to union
members by the union in which all "major"
disbursements during the reporting period in the
various categories must be separately
identified. A "major" disbursement includes: 1)
any individual disbursement of $5,000 or more;
or 2) total disbursements to any single entity or
individual that aggregate to $5,000 or more
during the reporting period. All other
disbursements in these schedules are
aggregated.

Example 4: The labor organization has an
ongoing contract with a law firm that provides a
wide range of legal services. The labor
organization makes a single payment of
$10,000 each month to the law firm. In a
particular month the law firm spent 50% of its
time on contract negotiation litigation and 50%
advising the labor organization regarding, and
working for the enactment of, a new Federal
law. The labor organization must allocate the
payment for that month as two distinct
disbursements of $5,000 each to Schedule 15
(Representational Activities), and Schedule 16
(Political Activities and Lobbying).
Procedures for Completing Schedules 14
Through 19

All disbursements, other than those reported
elsewhere in Statement B, must be allocated to
Schedules 15 through19, as appropriate.

Before completing the Detailed Summary Page
for Schedules 14 through 19, complete an
itemization page for each payer/payee for
whom there is (1) an individual

Example 1: If the labor organization received a
settlement of $4,999 in a small claims lawsuit,
the receipt would not be individually identified,

20

receipt/disbursement of $5,000 or more or (2)
total receipts/disbursements that aggregate to
$5,000 or more during the reporting period. Do
not complete an itemization page for
disbursements to officers or employees
because these disbursements are reported in
Lines 3 and 4 of the Detailed Summary Page.

payee/payer on the “Total Itemized
Transactions with this Payee/Payer” line.
Enter the total of all non-itemized transactions
for the payee/payer (that is, all individual
transactions of less than $5,000 each) on the
“Total Non-Itemized Transactions with this
Payee/Payer” line.

Enter in Column (A) the full name and business
address of the entity or individual from which
the receipt was received or to which the
disbursement was made. Do not abbreviate the
name of the entity or individual. If you do not
know and cannot reasonably attain the full
address, the city and state are sufficient.

Click the “Save & Calculate” button at the top of
the itemization page again and the software will
enter the total of all transactions for this
payee/payer, both itemized and non-itemized,
on the “Total of All Transactions with this
Payee/Payer for this Schedule” line.
Special Instructions for Reporting Credit Card
Disbursements

Enter in Column (B) the type of business or job
classification of the entity or individual, such as
printing company, office supplies vendor,
lobbyist, think tank, marketing firm, legal
counsel, etc.

Disbursements to credit card companies may
not be reported as a single disbursement to the
credit card company as the vendor. Instead,
charges appearing on credit card bills paid
during the reporting period must be allocated to
the recipient of the payment by the credit card
company according to the same process as
described above.

If additional lines are needed to complete
Columns (C) through (E) of the itemization
page, click the “More Receipts For This Payer”
for Schedule 14 or the “More Disbursements for
This Payee” for Schedules 15 through 19 button
in Column (A) of the itemization page. The
software will add lines to the itemization page in
increments of ten.

The Department recognizes that filers will not
always have the same access to information
regarding credit card payments as with other
transactions. Filers should report all of the
information required in the itemization
schedules that is available to the union.

Enter in Column (C) the purpose of each
individual receipt/disbursement for that
payee/payer of $5,000 or more, which means a
brief statement or description of the reason the
receipt/disbursement was made. Examples of
adequate descriptions include the following:
preparing organizing campaign pamphlets,
staffing a help desk, opposition research,
litigation regarding representation issues,
litigation regarding a refusal to bargain charge,
grievance arbitration, get-out-the-vote, voter
education, advocating or opposing legislation,
job retraining, etc.

For instance, in the case of a credit card
transaction for which the receipt(s) and monthly
statement(s) do not provide the full legal name
of a payee and the union does not have access
to any other documents that would contain the
information, the union should report the name
as it appears on the receipt(s) and statement(s).
Similarly, if the receipt(s) and statement(s) do
not include a full street address, the union
should report as much information as is
available and no less than the city and state.

Enter in Column (D) the date that the
receipt/disbursement was made. The format for
the date must be mm/dd/yyyy. The date of
receipt/disbursement for reporting purposes is
the date the labor organization actually received
or disbursed the money.

Once these transactions have been
incorporated into the union’s recordkeeping
system they can be treated like any other
transaction for purposes of assigning a
description and purpose.

Enter in Column (E) the amount of the
receipt/disbursement.

In instances when a credit card transaction is
canceled and the charge is refunded in whole or
part by entry of a credit on the credit card
statement, the charge should be treated as a
disbursement, and the credit should be treated
as a receipt. In reporting a credit of $5,000 or

Click the “Save & Calculate” button at the top of
the itemization page and the software will enter
total of all itemized transactions for this

21

more as a receipt, Column (C) must indicate
that the receipt was in refund of a
disbursement, and must identify the
disbursement by date and amount.

Receipts) or in Line 5 of Summary Schedules
15 (Representational Activities) or 19 (Union
Administration). In Item 69 (Additional
Information) the union must identify each
schedule from which any itemized receipts or
disbursements were excluded because of an
asserted legitimate interest in confidentiality
based on one of the first three reasons listed
above. No notation need be made for exclusion
of information disclosure of which is prohibited
by law or that would endanger the health or
safety of an individual. The notation must
describe the general types of information that
were omitted from the schedule, but the name
of the payer/payee, date, and amount of the
transaction(s) is not required. This procedure
may not be used for Schedules 16 through 18.

Special Procedures for Reporting Confidential
Information
Filers may use the procedure described below
to report the following types of information:
•

Information that would identify individuals
paid by the union to work in a non-union
bargaining unit in order to assist the union
in organizing employees, provided that such
individuals are not employees of the union
who receive more than $10,000 in the
aggregate in the reporting year from the
union. Employees receiving more than
$10,000 must be reported on Schedule 12 –
Disbursements to Employees;

•

Information that would expose the reporting
union’s prospective organizing strategy.
The union must be prepared to demonstrate
that disclosure of the information would
harm an organizing drive. Absent unusual
circumstances, information about past
organizing drives should not be treated as
confidential;

•

Information that would provide a tactical
advantage to parties with whom the
reporting union or an affiliated union is
engaged or will be engaged in contract
negotiations. The union must be prepared
to demonstrate that disclosure of the
information would harm a contract
negotiation. Absent unusual circumstances
information about past contract negotiations
should not be treated as confidential;

•

Information pursuant to a settlement that is
subject to a confidentiality agreement, or
that the union is otherwise prohibited by law
from disclosing; and

•

A union member, however, has the statutory
right “to examine any books, records, and
accounts necessary to verify” the union’s
financial report if the member can establish “just
cause” for access to the information. 29 U.S.C.
431(c); 29 U.S.C. CFR 403.8 (2002). Any
exclusion of itemized receipts or disbursements
from Schedules 14, 15, or 19 for one of the first
three reasons listed above would constitute a
per se demonstration of “just cause” for
purposes of this Act. Consequently, any union
member (and the Department), upon request,
has the right to review the undisclosed
information that otherwise would have appeared
in the applicable schedule if the union withholds
the information in order to protect confidentiality
interests. Exclusion of information disclosure of
which is prohibited by law or that would
endanger the health or safety of an individual
creates no per se demonstration of “just cause.”
Procedures for Completing the Detailed
Summary Page
The Detailed Summary Page is used to
summarize Schedules 14 through 19.
For Summary Schedule 14 (Other Receipts) the
software enters on Line 1 the total of all
itemized receipts during the reporting period
from named payers. This is the sum of the
amounts entered on the “Total Itemized
Transactions with this Payee/Payer” line on all
itemization pages for Schedule 14.

Information in those situations where
disclosure would endanger the health or
safety of an individual.

With respect to these specific types of
information, if the reporting union can
demonstrate that itemized disclosure of a
specific major receipt or disbursement, or
aggregated receipt or disbursement would be
adverse to the union’s legitimate interests, the
union may include the receipt or disbursement
in Line 3 of Summary Schedule 14 (Other

The software enters on Line 2 the total of all
non-itemized receipts from named payers. This
is the sum of the amounts entered on the “Total
Non-Itemized Transactions with this

22

Payee/Payer” line in all itemization pages for
Schedule 14.

$35,000 in non-itemized disbursements of less
than $5,000 each to those vendors, $100,000 in
salary disbursements to officers, $50,000 in
salary disbursements to employees, and $7,000
in disbursements to vendors who did not
receive a major disbursement for
representational activities, then the software will
enter $200,000 in Line 1, $35,000 in Line 2,
$100,000 in Line 3, $50,000 in Line 4, and the
filer will enter $7,000 in Line 5 of Schedule 15
on the Detailed Summary Page. The total of
Lines 1 through 5 is $392,000, which the
software will enter in Line 6 of the summary
schedule and Item 50 (Representational
Activities) of Statement B.

Enter on Line 3 the total of all other receipts
during the reporting period relating to the
schedule. This is the total from your
organization’s books of all receipts during the
reporting period relating to this schedule for
payers who did not have a single receipt of
$5,000 or more or receipts that aggregated
$5,000 or more.
The software enters on Line 4 the total of Lines
1 through 3 and forwards this total to Item 48 of
Statement B.
For Summary Schedules 15 –19, the software
enters on Line 1 of each summary schedule the
total of all itemized disbursements during the
reporting period to named vendors. This is the
sum of the amounts entered on the “Total
Itemized Transactions with this Payee/Payer”
line in all itemization pages for the schedule.

SCHEDULE 14 – OTHER RECEIPTS
Report the labor organization's receipts from all
sources during the reporting period, other than
those that must be reported elsewhere in
Statement B, such as reimbursements from
officers and employees for excess expense
payments or travel advances not reported as
loans in Schedule 2 (Loans Receivable);
receipts from fundraising activities such as
raffles, bingo games, and dances; funds
received from a parent body, other unions, or
the public for strike fund assistance; and
receipts from another labor organization that
merged into the labor organization.

The software enters on Line 2 of each summary
schedule the total of all non-itemized
disbursements to named vendors. This is the
sum of the amounts entered on the “Total NonItemized Transactions with this Payee/Payer”
line in all itemization pages for the schedule.
The software enters on Line 3 the total of all
disbursements to officers allocated to the
schedule. This is the sum of the amounts that
correspond to the percentages entered on Line
(I) of Schedule 11.

For all itemized receipts in this category:
Enter in Column (A) of an itemization page the
full name and business address of the entity or
individual from which the union received $5,000
or more in Other Receipts during the reporting
period. Do not abbreviate the name of the
entity or individual. If you do not know and
cannot reasonably obtain the full address of the
entity or individual, the city and state are
sufficient.

The software enters in Line 4 the total of all
disbursements to employees allocated to the
schedule. This is the sum of the amounts that
correspond to the percentages entered on Line
(I) of Schedule 12.
Enter on Line 5 the total of all other
disbursements during the reporting period
relating to the schedule. This is the total from
your organization’s books of all disbursements
during the reporting period relating to this
schedule for payees who did not have a single
disbursement of $5,000 or more or
disbursements that aggregated $5,000 or more.

Enter in Column (B) the type of business or job
classification of the entity or individual from
which the union received $5,000 or more in
Other Receipts during the reporting period.
If additional lines are needed to complete
Columns (C) through (E) for this Payer, click the
“More Receipts for This Payer” button in
Column (A) of the itemization page. The
software will add lines to the itemization page in
increments of ten.

The software enters on Line 6 the total of Lines
1 through 5 and forwards this total to the
appropriate line item of Statement B.
For example, if in Schedule 15
(Representational Activities) a labor
organization has $200,000 in itemized
disbursements of $5,000 or more to vendors,

Enter in Column (C) the purpose of each
individual receipt of $5,000 or more from the

23

payer in sufficient detail to determine why the
receipt cannot be allocated to another schedule.

The software adds Lines 1 through 3 and enters
the total on Line 4 of Summary Schedule 14 and
in Item 48 (Other Receipts) of Statement B.

Enter in Column (D) the date that each
individual receipt of $5,000 or more was
received. The format for the date must be
mm/dd/yyyy. The date of receipt for reporting
purposes is the date the labor organization
actually received the money.

SCHEDULE 15 – REPRESENTATIONAL
ACTIVITIES
Report the labor organization's direct and
indirect disbursements to all entities and
individuals during the reporting period
associated with preparation for, and
participation in, the negotiation of collective
bargaining agreements and the administration
and enforcement of the agreements made by
the labor organization. Do not include strike
benefits that must be reported in Item 57 (Strike
Benefits) of Statement B. The union must also
report disbursements associated with efforts to
become the exclusive bargaining representative
for any unit of employees, or to keep from losing
a unit in a decertification election or to another
labor organization, or to recruit new members.

Enter in Column (E) the amount of each
individual receipt of $5,000 or more.
Enter the total of all non-itemized receipts from
this payer (that is, all individual receipts of less
than $5,000 each) on the “Total Non-Itemized
Transactions with this Payee/Payer” line.
When you have completed entering all of the
information for this payer, click the “Save &
Calculate” button at the top of the itemization
page and the software will enter the total in
Column (E) on the “Total Itemized Transactions
with this Payee/Payer” and the “Total of All
Transactions with this Payee/Payer for This
Schedule” lines.

For all major disbursements in this category:
Enter in Column (A) of an itemization page the
full name and business address of the entity or
individual to which the disbursement was made.
Do not abbreviate the name of the entity or
individual. If you do not know and cannot
reasonably obtain the full address of the entity
or individual, the city and state are sufficient.

An itemization page must be completed for
each payer. Only one payer should be reported
per page.
To create a new Other Receipts itemization
page for a new payer, click the “Add Other
Receipts” button at the top of the itemization
page and a new itemization page will open.
Follow the instructions above to complete any
additional Other Receipts itemization pages.

Enter in Column (B) the type of business or job
classification of the entity or individual to which
the union disbursed $5,000 or more in
Representational Activities during the reporting
period, such as printing company, office
supplies vendor, legal counsel, etc. If additional
lines are required to complete Columns (C)
through (E) for this Payee, click the “More
Disbursements for This Payee” button in
Column (A) of the itemization page. The
software adds lines to the itemization page in
increments of ten.

By clicking the “Show Payer” drop down arrow
at the top of a Schedule 14 itemization page,
you can select and view all of the Other
Receipts itemization pages you have
completed.
As you complete each itemization page, click
the “Save & Calculate” button at the top of the
page and the total itemized transactions will be
added to line 1 of Summary Schedule 14 on the
Detailed Summary Page and the total nonitemized transactions will be added to Line 2 of
the Summary Schedule.

Enter in Column (C) the purpose of each
individual disbursement of $5,000 or more,
which means a brief statement or description of
the reason the disbursement was made.
Examples of adequate descriptions include the
following: contract negotiation, grievance
arbitration, litigation regarding the interpretation
of a collective bargaining agreement, preparing
organizing campaign pamphlets, staffing a help
desk, opposition research, litigation regarding
representation issues, litigation regarding a
refusal to bargain, etc. Neither the name of the
employer nor the specific bargaining unit that is

Enter on Line 3 of Summary Schedule 14 the
total amount of all other receipts relating to this
schedule from other payers during the reporting
period. This is the total from your organization’s
books of all receipts relating to this schedule
from payers who did not provide a single receipt
of $5,000 or more or receipts that aggregated
$5,000 or more.

24

the subject of the organizing activity need be
identified.

The software enters in Line 4 of Summary
Schedule 15 the total of all disbursements to
employees allocated to the schedule. This is
the sum of the amounts that correspond to the
percentages entered in Line (I) of Schedule 12.

Enter in Column (D) the date that each
individual disbursement of $5,000 or more was
made. The format for the date must be
mm/dd/yyyy. The date of disbursement for
reporting purposes is the date the labor
organization actually disbursed the money.

Enter the total amount of all other
disbursements relating to this schedule made to
other payees during the reporting period on
Line 5 of Summary Schedule 15. This is the
total from your organization’s books of all
disbursements relating to this schedule made to
payees who did not have a single disbursement
of $5,000 or more or disbursements that
aggregated $5,000 or more.

Enter in Column (E) the amount of each
individual disbursement of $5,000 or more.
Enter the total of all non-itemized
disbursements to this payee (that is, all
individual disbursements of less than $5,000
each) on the “Total Non-Itemized Transactions
with this Payee/Payer” line.

The software adds Lines 1 through 5 and enters
the total on Line 6 of Summary Schedule 15
and in Item 50 (Representational Activities) of
Statement B.

When you have completed entering all of the
information for this payee, click the “Save &
Calculate” button at the top of the itemization
page and the software will enter the totals in
Column (E) on the “Total Itemized Transactions
with this Payee/Payer” line and on the “Total of
All Transactions with this Payee/Payer for This
Schedule” line.

SCHEDULE 16 – POLITICAL ACTIVITIES
AND LOBBYING
Report the labor organization's direct and
indirect disbursements to all entities and
individuals during the reporting period
associated with political disbursements or
contributions in money. Also, report the labor
organization's direct and indirect disbursements
to all entities and individuals during the
reporting period associated with dealing with
the executive and legislative branches of the
Federal, state, and local governments and with
independent agencies and staffs to advance the
passage or defeat of existing or potential laws
or the promulgation or any other action with
respect to rules or regulations (including
litigation expenses). It does not matter whether
the lobbying attempt succeeds.

An itemization page must be completed for
each payee who met the itemization threshold
during the reporting period. Only one payee
should be reported per page.
To create a new Representational Activities
itemization page for a new payee, click the “Add
Representational Activities” button at the top of
the itemization page and a new itemization
page will open. Follow the instructions above to
complete any additional Representational
Activities itemization pages.
By clicking the “Show Payee” drop down arrow
at the top of the Schedule 15 page, you can
select and view all of the Representational
Activities Itemization pages you have
completed.

A political disbursement or contribution is one
that is intended to influence the selection,
nomination, election, or appointment of anyone
to a Federal, state, or local executive, legislative
or judicial public office, or office in a political
organization, or the election of Presidential or
Vice Presidential electors, and support for or
opposition to ballot referenda. It does not
matter whether the attempt succeeds. Include
disbursements for communications with
members (or agency fee paying nonmembers)
and their families for registration, get-out-thevote and voter education campaigns, the
expenses of establishing, administering and
soliciting contributions to union segregated
political funds (or PACs), disbursements to
political organizations as defined by the IRS in

As you complete each itemization page, click
the “Save & Calculate” button at the top of the
page and the total itemized transactions will be
added to line 1 of Summary Schedule 15 on the
Detailed Summary Page and the total nonitemized transactions will be added to Line 2 of
the Summary Schedule.
The software enters in Line 3 of Summary
Schedule 15 the total of all disbursements to
officers allocated to the schedule. This is the
sum of the amounts that correspond to the
percentages entered in Line (I) of Schedule 11.

25

26 U.S.C. 527, and other political
disbursements.

each) on the “Total Non-Itemized Transactions
with this Payee/Payer” line.

For all major disbursements in this category:

When you have completed entering all of the
information for this payee, click the “Save &
Calculate” button at the top of the itemization
page and the software will add the amounts in
Column (E), and enter the sum on the “Total
Itemized Transactions with this Payee/Payer”
line and complete the “Total of All Transactions
with this Payee/Payer for This Schedule” line.

Enter in Column (A) of an itemization page the
full name and business address of the entity or
individual to which the disbursement was made.
Do not abbreviate the name of the entity or
individual. If you do not know and cannot
reasonably obtain the full address of the entity
or individual, the union may report only the city
and state.

An initial itemization page must be completed
for each payee who met the itemization
threshold during the reporting period. Only one
payee should be reported per page.

Enter in Column (B) the type of business or job
classification of the entity or individual to which
the union disbursed $5,000 or more for Political
Activities and Lobbying during the reporting
period, such as campaign advisor, lobbyist,
marketing firm, fund raiser, think tank, issue
advocacy group, printing company, office
supplies vendor, legal counsel, etc.

To create a new “Political Activities And
Lobbying” itemization page for a new payee,
click the “Add Political Activities And Lobbying
Activities” button at the top of the page and a
new itemization page opens. Follow the
instructions above to complete any additional
Political Activities And Lobbying itemization
pages.

If additional lines are needed to complete
Columns (C) through (E) for this Payee, click
the “More Disbursements for This Payee” button
in Column (A) of the itemization page. The
software will add lines to the itemization page in
increments of ten.

By clicking the “Show Payee” drop down arrow
at the top of the Schedule 16 page, you can
select and view all of the “Political Activities And
Lobbying” itemization pages you have
completed.

Enter in Column (C) the purpose of each
individual disbursement of $5,000 or more,
which means a brief statement or description of
the reason the disbursement was made.
Examples of adequate descriptions include the
following: a registration drive, get-out-the-vote
campaign, voter education campaign, fund
raising, advocating or opposing legislation
(including litigation challenging such legislation),
advocating or opposing regulations (including
litigation challenging such regulations), etc.
The specific campaign, legislation, regulation,
referendum, etc. should be identified whenever
possible. Distinguish between activities in the
United States and activities in foreign countries.

As you complete each itemization page, click
the “Save & Calculate” button at the top of the
page and the total itemized transactions will be
added to Line 1 of Summary Schedule 16 on
the Detailed Summary Page and the total nonitemized transactions will be added to Line 2 of
the Summary Schedule.
The software enters in Line 3 of Summary
Schedule 16 the total of all disbursements to
officers allocated to the schedule. This is the
sum of the amounts that correspond to the
percentages entered in Line (I) of Schedule 11.
The software enters in Line 4 of Summary
Schedule 16 the total of all disbursements to
employees allocated to the schedule. This is
the sum of the amounts that correspond to the
percentages entered in Line (I) of Schedule 12.

Enter in Column (D) the date that each
individual disbursement of $5,000 or more was
made. The format for the date must be
mm/dd/yyyy. The date of disbursement for
reporting purposes is the date the labor
organization actually disbursed the money.

Enter the total amount of all other transactions
relating to this schedule made to other payees
during the reporting period on Line 5 of
Summary Schedule 16. This is the total from
your organization’s books of all transactions
relating to this schedule made to payees who
did not have a single disbursement of $5,000 or

Enter in Column (E) the amount of each
individual disbursement of $5,000 or more.
Enter the total of all non-itemized
disbursements to this payee (that is, all
individual disbursements of less than $5,000

26

more or transactions that aggregated $5,000 or
more.

reporting purposes is the date the labor
organization actually disbursed the money.

The software adds Lines 1 through 5 and enters
the total on Line 6 of Summary Schedule 16
and in Item 51 (Political Activities and Lobbying)
of Statement B.

Enter in Column (E) the amount of each
individual disbursement of $5,000 or more.
Enter the total of all non-itemized
disbursements to this payee (that is, all
individual disbursements of less than $5,000
each) on the “Total Non-Itemized Transactions
with this Payee/Payer” line.

SCHEDULE 17 – CONTRIBUTIONS, GIFTS,
AND GRANTS
Report the labor organization's direct and
indirect disbursements to all entities and
individuals during the reporting period
associated with contributions, gifts, and grants,
other than those listed on Schedules 15, 16,
and 20. Include, for example, charitable
contributions, contributions to scholarship
funds, etc.

When you have completed entering all of the
information for this payee, click the “Save &
Calculate” button at the top of the itemization
page and the software will add the amounts in
Column (E) and enter the sum on the “Total
Itemized Transactions with this Payee/Payer”
line, and it will complete the “Total of All
Transactions with this Payee/Payer for This
Schedule” line.

For all major disbursements in this category:
Enter in Column (A) of an itemization page the
full name and business address of the entity or
individual to which the disbursement was made.
Do not abbreviate the name of the entity or
individual. If you do not know and cannot
reasonably obtain the full address of the entity
or individual, the union may report only the city
and state.

An initial itemization page must be completed
for each payee who met the itemization
threshold during the reporting period. Only one
payee should be reported per page.
To create a new “Contributions, Gifts and
Grants” itemization page for a new payee, click
the “Add Contributions, Gifts and Grants” button
on the top of the page and a new page opens.
Follow the instructions above to complete any
additional “Contributions, Gifts and Grants”
itemization pages.

Enter in Column (B) the type of business or job
classification of the entity or individual to which
the union disbursed $5,000 or more in
Contributions, Gifts, and Grants during the
reporting period, such as charity, scholarship
fund, state or local affiliate, etc.

By clicking the “Show Payee” drop down arrow
at the top of the Schedule 17 page, you can
select and view all of the “Contributions, Gifts
and Grants“ itemization pages you have
completed.

If additional lines are needed to complete
Columns (C) through (E) for this Payee, click
the “More Disbursements for This Payee” button
in Column (A) of the itemization page. The
software will add lines to the itemization page in
increments of ten.

As you complete each itemization page, click
the “Save & Calculate” button at the top of the
page and the total itemized transactions will be
added to line 1 of Summary Schedule 17 on the
Detailed Summary Page and the total nonitemized transactions will be added to Line 2 of
the Summary Schedule.

Enter in Column (C) the purpose of each
individual disbursement of $5,000 or more,
which means a brief statement or description of
the reason the disbursement was made.
Examples of adequate descriptions include the
following: medical research, community
development, job retraining, education, disaster
and relief assistance, athletic and youth
sponsorships, etc.

The software enters in Line 3 of Summary
Schedule 17 the total of all disbursements to
officers allocated to the schedule. This is the
sum of the amounts that correspond to the
percentages entered in Line (I) of Schedule 11.
The software enters in Line 4 of Summary
Schedule 17 the total of all disbursements to
employees allocated to the schedule. This is
the sum of the amounts that correspond to the
percentages entered in Line (I) of Schedule 12.

Enter in Column (D) the date that each
individual disbursement of $5,000 or more was
made. The format for the date must be
mm/dd/yyyy. The date of disbursement for

27

Enter the total amount of all other transactions
relating to this schedule made to other payees
during the reporting period on Line 5 of
Summary Schedule 17. This is the total from
your organization’s books of all disbursements
relating to this schedule made to payees who
did not have a single disbursement of $5,000 or
more or disbursements that aggregated $5,000
or more.

software will add lines to the itemization page in
increments of ten.
Enter in Column (C) the purpose of the
disbursement of $5,000 or more, in sufficient
detail to determine why the disbursement
cannot be allocated to another schedule.
Enter in Column (D) the date that each
individual disbursement of $5,000 or more was
made. The format for the date must be
mm/dd/yyyy. The date of disbursement for
reporting purposes is the date the labor
organization actually disbursed the money.

The software totals Lines 1 through 5 and
enters that amount on Line 6 of Summary
Schedule 17 and in Item 52 (Contributions, Gifts
and Grants) of Statement B.

Enter in Column (E) the amount of each
individual disbursement of $5,000 or more.

SCHEDULE 18 – GENERAL OVERHEAD
Report the labor organization's direct and
indirect disbursements to all entities and
individuals during the reporting period
associated with general overhead that cannot
be allocated to any of the other disbursement
categories in Statement B.

Enter the total of all non-itemized
disbursements to this payee (that is, all
individual disbursements of less than $5,000
each) on the “Total Non-Itemized Transactions
with this Payee/Payer” line.
When you have completed entering all of the
information for this payee, click the “Save &
Calculate” button at the top of the itemization
page and the software will add the amounts in
Column (E) and enter the sum on the “Total
Itemized Transactions with this Payee/Payer”
line, and it will complete the “Total of All
Transactions with this Payee/Payer for This
Schedule” line.

Some disbursements for overhead do not
support a specific function, so these
disbursements should be reported in this
schedule. Include support personnel at the
labor organization's headquarters, such as
building maintenance personnel and security
guards, and other overhead costs. Not all
support staff should be included in General
Overhead. For instance, the salary of an
assistant, whenever possible, should be
allocated at the same ratio as the person or
persons to whom they provide support.

An itemization page must be completed for
each payee who met the itemization threshold
during the reporting period. Only one payee
should be reported per page.

For all major disbursements in this category:

To create a new “General Overhead”
itemization page for a new payee, click the “Add
Overheads” button at the top of the page and a
new itemization page opens. Follow the
instructions above to complete any additional
“General Overhead” itemization pages.

Enter in Column (A) of an initial itemization
page the full name and business address of the
entity or individual to which the disbursement
was made. Do not abbreviate the name of the
entity or individual. If you do not know and
cannot reasonably obtain the full address of the
entity or individual, the union may report only
the city and state.

By clicking the “Show Payee” drop down arrow
at the top of the Schedule 18 page, you can
select and view all of the General Overhead
itemization pages you have completed.

Enter in Column (B) the type of business or job
classification of the entity or individual to which
the union disbursed $5,000 or more in General
Overhead during the reporting period, such as
office supplies vendor, landlord, mortgage
lender, cleaning firm, security firm, etc.

As you complete each itemization page, click
the “Save & Calculate” button at the top of the
page and the total itemized transactions will be
added to line 1 of Summary Schedule 18 on the
Detailed Summary Page and the total nonitemized transactions will be added to Line 2 of
the Summary Schedule.

If additional lines are needed to complete
Columns (C) through (E) for this Payee, click
the “More Disbursements for This Payee” button
in Column (A) of the itemization page. The

The software enters in Line 3 of Summary
Schedule 18 the total of all disbursements to
28

officers allocated to the schedule. This is the
sum of the amounts that correspond to the
percentages entered in Line (I) of Schedule 11.

If additional lines are needed to complete
Columns (C) through (E) for this Payee, click
the “More Disbursements for This Payee” button
in Column (A) of the itemization page. The
software will add lines to the itemization page in
increments of ten.

The software enters in Line 4 of Summary
Schedule 18 the total of all disbursements to
employees allocated to the schedule. This is
the sum of the amounts that correspond to the
percentages entered in Line (I) of Schedule 12.

Enter in Column (C) the purpose of the
disbursement of $5,000 or more in sufficient
detail to determine why the disbursement
cannot be allocated to another schedule. For
example, printing of election ballots, rental of
meeting facilities for a union convention,
printing of transcripts of trusteeship hearing, etc.

Enter the total amount of all other transactions
relating to this schedule made to other payees
during the reporting period on Line 5 of
Summary Schedule 18. This is the total from
your organization’s books of all disbursements
relating to this schedule made to payees who
did not have a single disbursement of $5,000 or
more or disbursements that aggregated $5,000
or more.

Enter in Column (D) the date that each
individual disbursement of $5,000 or more was
made. The format for the date must be
mm/dd/yyyy. The date of disbursement for
reporting purposes is the date the labor
organization actually disbursed the money.

The software totals Lines 1 through 5 and enters
that amount on Line 6 of Summary Schedule 18
and in Item 53 (General Overhead) of Statement
B.

Enter in Column (E) the amount of each
individual disbursement of $5,000 or more.

SCHEDULE 19 – UNION ADMINISTRATION

Enter the total of all non-itemized
disbursements to this payee (that is, all
individual receipts of less than $5,000 each) on
the “Total Non-Itemized Transactions with this
Payee/Payer” line.

Report the labor organization's direct and
indirect disbursements to all entities and
individuals during the reporting period
associated with union administration. Union
administration includes disbursements relating
to the nomination and election of union officers,
the union’s regular membership meetings,
intermediate, national and international
meetings, union disciplinary proceedings, the
administration of trusteeships, and the
administration of apprenticeship and member
education programs (not including political
education which should be reported in Schedule
16).

When you have completed entering all of the
information for this payee, click the “Save &
Calculate” button at the top of the itemization
page and the software will add the amounts in
Column (E), and enter the sum on the “Total
Itemized Transactions with this Payee/Payer”
line, and it will complete the “Total of All
Transactions with this Payee/Payer for This
Schedule” line.
An itemization page must be completed for
each payee who met the itemization threshold
during the reporting period. Only one payee
should be reported per page.

For all major disbursements in this category:
Enter in Column (A) of an itemization Page the
full name and business address of the entity or
individual to which the disbursement was made.
Do not abbreviate the name of the entity or
individual. If you do not know and cannot
reasonably obtain the full address of the entity
or individual, the union may report only the city
and state.

To create a new “Union Administration”
itemization page for a new payee, click the “Add
Administration” button at the top of the page
and a new itemization page opens. Follow the
instructions above to complete any additional
“Union Administration” itemization pages.

Enter in Column (B) the type of business or job
classification of the entity or individual to which
the union disbursed $5,000 or more for Union
Administration during the reporting period, such
as printing company, office supplies vendor,
legal counsel, etc.

By clicking the “Show Payee“ drop down arrow
at the top of the Schedule 19 page, you can
select and view all of the Union Administration
Itemization pages you have completed.
As you complete each itemization page, click
the “Save & Calculate” button at the top of the

29

page and the total itemized transactions will be
added to Line 1 of Summary Schedule 19 on
the Detailed Summary Page and the total nonitemized transactions will be added to Line 2 of
the Summary Schedule.

benefit disbursement is the premium on group
life insurance.
If additional lines are required, click the “Add
Benefits” button at the top of the schedule. The
software will add lines to the schedule in
increments of ten.

The software enters in Line 3 of Summary
Schedule 19 the total of all disbursements to
officers allocated to the schedule. This is the
sum of the amounts that correspond to the
percentages entered in Line (I) of Schedule 11.

Enter in Column (A) the type of benefit, such as
pension, welfare, etc.
Enter in Column (B) to whom payment was
made; for example, union members, insurance
company, etc. Individual union members and
their beneficiaries are not required to be listed
by name.

The software enters in Line 4 of Summary
Schedule 19 the total of all disbursements to
employees allocated to the schedule. This is
the sum of the amounts that correspond to the
percentages entered in Line (I) of Schedule 12.

Enter in Column (C) the amount disbursed for
each type of benefit.

Enter the total amount of all other transactions
relating to this schedule made to other payees
during the reporting period on Line 5 of
Summary Schedule 19. This is the total from
your organization’s books of all disbursements
relating to this schedule made to payees who
did not have a single disbursement of $5,000 or
more or disbursements that aggregated $5,000
or more. The software totals Lines 1 through 5
and enters that amount on Line 6 of Summary
Schedule 19 and in Item 54 (Union
Administration) of Statement B.

Click the “Save & Calculate” button at the top of
the schedule and the software will enter the
total for Column (C) on the “Total of all lines
above” line and in Item 55 (Benefits) of
Statement B.

STATEMENT A ASSETS AND
LIABILITIES
ASSETS
The software pre-fills 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 69 (Additional Information).

SCHEDULE 20 – BENEFITS
NOTE: Do not use the Itemization Pages for
Schedule 20. Instead, use the separate
Schedule 20.
Report the labor organization's direct and
indirect disbursements to all entities and
individuals during the reporting period
associated with direct and indirect benefits for
officers, employees, members, and their
beneficiaries. Benefit disbursements to be
reported in Schedule 20 include, for example,
disbursements for life insurance, health
insurance, and pensions. Do not include salary
bonuses, severance payments, or payments for
accrued vacation, which should be reported in
Column (D) of Schedule 11 or 12.

22. CASH — Enter the total of all the labor
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 the labor
organization's account during the reporting
period.

Direct benefit disbursements are those made to
officers, employees, members, and their
beneficiaries from the labor organization's
funds. Indirect benefit disbursements are those
made from the labor 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

NOTE: The checking account balances reported
should be obtained from the labor organization's
books as reconciled with the balances shown on
bank statements.
23. ACCOUNTS RECEIVABLE — Ordinarily,
accounts receivable are moneys due for goods
30

28. OTHER ASSETS — Enter in Column (A)
the total value as shown on the labor
organization's books at the start of the reporting
period of all assets not reported in Items 22
through 27. The software will enter in Column
(B) the total reported in Column (B) of Schedule
7 (Other Assets).

sold or services rendered evidenced by notes,
statements, invoices, or other written evidence
of a present obligation. Enter in Column (A) the
total of all gross accounts receivable at the start
of the reporting period. The software will enter
in Column (B) the total of all gross accounts
receivable at the end of the reporting period
from Column (B) of Schedule 1 (Accounts
Receivable Aging Schedule). If accounts
receivable are carried on the labor
organization’s books at net (gross accounts
receivable less the allowance for doubtful
accounts), the labor organization may report the
allowance for doubtful accounts in Item 69
(Additional Information).

29. TOTAL ASSETS — Click the “Save &
Calculate” button at the top of Statement A and
the software will total Items 22 through 28,
Columns (A) and (B), and enter the respective
totals in Item 29.

LIABILITIES
30. ACCOUNTS PAYABLE — Ordinarily,
accounts payable are those obligations incurred
on an open account for goods and services
rendered. Enter in Column (C) the total of all
gross accounts payable at the start of the
reporting period. The software will enter the
total of all gross accounts payable at the end of
the reporting period in Column (D) from Column
(B) of Schedule 8 (Accounts Payable Aging
Schedule).

24. LOANS RECEIVABLE — Enter in Column
(A) the total of all gross loans receivable at the
start of the reporting period, which is also
reported in Column (B) of Schedule 2 (Loans
Receivable). The software will enter the total of
all gross loans receivable at the end of the
reporting period in Column (B) from Column (E)
of Schedule 2.
25. U.S. TREASURY SECURITIES — Enter
the total value of all U.S. Treasury securities as
shown on the labor 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 69 (Additional
Information). Other U.S. Government
obligations, state and municipal bonds, and
foreign government securities must be reported
in Schedule 5 (Investments Other Than U.S.
Treasury Securities) under "Marketable
Securities" and in Item 26 (Investments).

31. LOANS PAYABLE — Enter in Column (C)
the total of all gross loans payable at the start of
the reporting period, which is also reported in
Column (B) of Schedule 9 (Loans Payable).
The software will enter the total of all gross
loans payable at the end of the reporting period
in Column (D) from Column (E) of Schedule 9
(Loans Payable).
32. MORTGAGES PAYABLE — Enter the total
amount of the labor organization's obligations
that 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.

26. INVESTMENTS — Enter in Column (A) the
total book value at the start of the reporting
period of all investments other than U.S.
Treasury securities, which are reported in Item
25 (U.S. Treasury Securities). The software will
enter in Column (B) the total reported in Column
(B) of Schedule 5 (Investments Other Than U.S.
Treasury Securities).

33. OTHER LIABILITIES — Enter in Column
(C) the total amount as shown on the labor
organization's books at the start of the reporting
period of all liabilities not reported in Items 30
through 32. The software will enter in Column
(D) the total reported in Column (B) of Schedule
10 (Other Liabilities).

27. FIXED ASSETS — Enter in Column (A) the
total value as shown on the labor organization's
books at the start of the reporting period of all
fixed assets, such as land, buildings,
automobiles, and office furniture and
equipment. The software will enter in Column
(B) the total reported in Column (D) of Schedule
6 (Fixed Assets).

34. TOTAL LIABILITIES — Click the “Save &
Calculate” button at the top of Statement A and
the software will add the amounts in Items 30
through 33, Columns (C) and (D), and enter the
respective amounts in Item 34. The software
will also complete Item 35 (Net Assets) as
explained in the next instruction.

31

35. NET ASSETS — As indicated in the
previous instruction, when Item 34 is completed
and the “Save & Calculate” button at the top of
Statement A is clicked, the software subtracts
Item 34 (Total Liabilities), Column (C) from Item
29 (Total Assets), Column (A) and enters the
difference in Item 35, Column (C). The software
also subtracts Item 34, Column (D) from Item
29, Column (B) and enters the difference in Item
35, Column (D).

organization and must be reported in the same
detail as other receipts and disbursements. For
example, if the labor organization owns a
building managed by a rental agent, the agent's
rental receipts and disbursements for expenses
must be reported on the labor organization's
Form LM-2. Also, if the labor organization's
parent body or an intermediate body functions
as an agent receiving and disbursing funds of
the labor organization to third parties, these
receipts and disbursements must be reported
on the labor organization's Form LM-2. For
example, if a parent body receives the labor
organization’s dues and makes disbursements
from that money to pay the labor organization’s
bills (such as payments to an attorney for legal
services), those receipts and disbursements
must be reported on the labor organization’s
Form LM-2.

STATEMENT B 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.
The purpose of Statement B is to report the flow
of cash in and out of the labor organization
during the reporting period. Transfers between
separate bank accounts or between special
funds of the labor organization, such as
vacation or strike funds, do not represent the
flow of cash in and out of the labor organization.
Therefore, these transfers should not be
reported as receipts and disbursements of the
labor organization. For example, do not report
a transfer of cash from the labor organization's
savings account to its checking account.
Likewise, the use of funds reported in Item 22
(Cash) of Statement A to purchase certificates
of deposit and the redemption of certificates of
deposit should not be reported in Statement B.

CASH RECEIPTS
36. DUES AND AGENCY FEES – Enter the
total dues including regular dues, working dues,
etc. received by the labor organization. Include
dues received directly by the organization from
members, dues received from employers
through a checkoff arrangement, and dues
transmitted to the 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 36 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.

Since Statement B reports all cash flowing in
and out of the labor 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 the labor organization for
convention expenses, used only $800 and
returned the remaining $200, the $1,000
disbursement must be reported in Schedule 11
(All Officers and Disbursements to Officers) and
the appropriate disbursement Schedule 15
through 19, and the $200 receipt must be
reported in Schedule 14 (Other Receipts). It
would be incorrect to report only an $800 net
disbursement to the officer.

If an intermediate or parent body receives dues
checkoff directly from an employer on behalf of
the reporting organization, do not report in Item
36 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 69
(Additional Information). For example, if the
intermediate body or parent body retained $500
of the reporting organization's dues checkoff as
payment for supplies purchased from that body
by the reporting organization, this should be
explained in Item 69, but the $500 should not
be reported as a receipt or disbursement on
either organization's Form LM-2. If, however,
the intermediate body or parent body disbursed
part of the reporting organization's dues
checkoff on that organization's behalf, this

Receipts and disbursements by an agent on
behalf of the labor organization are considered
receipts and disbursements of the labor

32

41. DIVIDENDS — Enter the total amount of
dividends from stocks and other investments
received by the labor organization. Do not
include "dividends" from credit unions, savings
and loan associations, etc., which must be
reported in Item 40 (Interest).

amount should be included in Item 36 and in the
appropriate disbursement item on the reporting
organization's Form LM-2. For example, if the
intermediate body or parent body disbursed
$500 of the reporting organization's dues
checkoff to an attorney who had provided
lobbying services to the reporting organization,
this amount should be reported in Item 36 and
as a disbursement in Schedule 16 (Political
Activities and Lobbying) of the reporting
organization's Form LM-2.

42. RENTS — Enter the total amount of rents
received by the labor organization.
43. SALE OF INVESTMENTS AND FIXED
ASSETS — The software will enter the total
“Net Sales” reported in Column (E) of Schedule
3 (Sale of Investments and Fixed Assets).

Do not report in Item 36 dues that the reporting
organization collected on behalf of other
organizations for transmittal to them. For
example, if the reporting organization received
dues from a member of an affiliate who worked
in the reporting organization's jurisdiction, the
dues collected on the affiliate's behalf must be
reported in Item 46.

44. LOANS OBTAINED — The software will
enter the total reported in Column (C) of
Schedule 9 (Loans Payable).
45. REPAYMENTS OF LOANS MADE — The
software will enter the total reported in Column
(D)(1) of Schedule 2 (Loans Receivable).

37. 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 37. 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 46 (On
Behalf of Affiliates for Transmittal to Them).

46. ON BEHALF OF AFFILIATES FOR
TRANSMITTAL TO THEM — Enter the total
amount of dues, fees, fines, assessments, and
work permit fees received by the labor
organization, through a checkoff arrangement
or otherwise, on behalf of affiliates for
transmittal to them. Do not include the amount
withheld by the labor organization for per capita
taxes or other purposes, such as loan
repayments, which must be reported elsewhere
in Statement B. When the receipts reported in
Item 46 are transmitted, the disbursement must
be reported in related Item 63 (To Affiliates of
Funds Collected on Their Behalf).
47. FROM MEMBERS FOR DISBURSEMENT
ON THEIR BEHALF — Enter the total receipts
from members that are specifically designated
by them for disbursement on their behalf; for
example, contributions from members for
transmittal by the labor organization to charities.
When receipts that are reported in Item 47 are
transmitted, the disbursement must be reported
in related Item 64 (On Behalf of Individual
Members).

38. FEES, FINES, ASSESSMENTS, WORK
PERMITS — Enter the labor organization's
receipts from fees, fines, assessments, and
work permits. Receipts by the labor
organization on behalf of affiliates for transmittal
to them must be reported in Item 46 (On Behalf
of Affiliates for Transmittal to Them).

48. OTHER RECEIPTS — The software will
enter the total reported on Summary Schedule
14, Line 4.

39. SALE OF SUPPLIES — Enter the total
amount received by the labor organization from
the sale of supplies such as union logo clothing,
lapel pins, bumper stickers, etc.

49. TOTAL RECEIPTS — Click the “Save &
Calculate” button at the top of Statement B and
the software will add the amounts in Items 36
through 48 and enter the total in Item 49.

40. INTEREST — Enter the total amount of
interest received by the labor organization from
savings accounts, bonds, mortgages, loans,
and all other sources.

CASH DISBURSEMENTS

33

50. REPRESENTATIONAL ACTIVITIES – The
software will enter the total from Summary
Schedule 15, Line 6.

62. REPAYMENT OF LOANS OBTAINED —
The software will enter the total reported in
Column (D)(1) of Schedule 9 (Loans Payable).

51. POLITICAL ACTIVITIES AND LOBBYING
– The software will enter the total from
Summary Schedule 16, Line 6.

63. TO AFFILIATES OF FUNDS COLLECTED
ON THEIR BEHALF — Enter the total
disbursements of funds collected on behalf of
affiliates by the labor organization. This amount
usually is the same as the amount reported in
related Item 46 (On Behalf of Affiliates for
Transmittal to Them). Any such funds not
disbursed by the end of the reporting period are
liabilities of the labor organization and must be
reported in Schedule 10 (Other Liabilities).

52. CONTRIBUTIONS, GIFTS, AND GRANTS
– The software will enter the total from
Summary Schedule 17, Line 6.
53. GENERAL OVERHEAD – The software will
enter the total from Summary Schedule 18, Line
6.

64. ON BEHALF OF INDIVIDUAL MEMBERS
— Enter the total disbursements of funds
collected from members by the labor
organization that were specifically designated
by them for disbursement on their behalf. This
amount usually is the same as the amount
reported in related Item 47 (From Members for
Disbursement on Their Behalf). Any such funds
not disbursed by the end of the reporting period
are liabilities of the labor organization and must
be reported in Schedule 10 (Other Liabilities).

54. UNION ADMINISTRATION – The software
will enter the total from Summary Schedule 19,
Line 6.
55. BENEFITS – The software will enter the
total reported in Column (C) of Schedule 20
(Benefits).
56. 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.

65. DIRECT TAXES – Enter 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
67 (Withholding Taxes and Other Payroll
Deductions). Also, do not include indirect taxes,
such as sales and excise taxes, for purchases
reported in other disbursement items.

57. STRIKE BENEFITS – Enter the total
amount of all disbursements made to, or on
behalf of the members (or agency fee paying
nonmembers) of the labor organization, and
others, associated with strikes (including
recognitional strikes), work stoppages and
lockouts during the reporting period.

66. SUBTOTAL — Click the “Save & Calculate”
button at the top of Statement B and the
software will add the amounts in Items 50
through 65 and enter the subtotal in Item 66.

58. FEES, FINES, ASSESSMENTS, ETC. —
Enter the total amount of fees, fines,
assessments, and similar disbursements made
by the labor organization to a parent body or
other labor organization.

67. WITHHOLDING TAXES AND OTHER
PAYROLL DEDUCTIONS –

59. SUPPLIES FOR RESALE — Enter the
labor organization's total disbursements for
purchases of supplies such as union logo
clothing, lapel pins, bumper stickers, etc. for
resale.

a. Total Withheld - Enter the total amount of
withholding taxes and all other payroll
deductions during the reporting period.
b. Total Disbursed - Enter the total amount of
withholding taxes and all other payroll
deductions that were disbursed by your
organization during the reporting period.
This includes your organization’s total
disbursements to Federal, state, county,
and municipal government agencies for the
transmittal of taxes withheld from the
salaries of officers and employees,

60. PURCHASE OF INVESTMENTS AND
FIXED ASSETS — The software will enter the
total reported in Column (D) of Schedule 4
(Purchase of Investments and Fixed Assets).
61. LOANS MADE — The software will enter
the total reported in Column (C) of Schedule 2
(Loans Receivable).

34

including officers’ and employees’ portion of
FICA taxes and all disbursements for the
transmittal of other payroll deductions.
c.

corresponding principal officers, of the labor
organization. If an officer other than the
president or treasurer performs the duties of the
principal executive or principal financial officer,
the other officer may sign the report. If an
officer other than the president or treasurer
signs the report, enter the correct title in the title
field next to the signature and explain in Item 69
(Additional Information) why the president or
treasurer did not sign the report.

Total Withheld But Not Disbursed - Click the
“Save & Calculate” button at the top of
Statement B and the software will subtract
Item 67b from Item 67a and enter the
difference in Item 67c. The software will
also complete Item 68 (Total
Disbursements) as explained in the next
instruction.

Before signing the form, enter the telephone
number at which the signatories conduct official
business and the date. Click the Validation
button at the top of the form to ensure that the
report passes validation.

68. TOTAL DISBURSEMENTS – As indicated
in the previous instruction, when Item 67c is
completed and the “Save & Calculate” button at
the top of Statement B is clicked the software
subtracts Item 67c from Item 66 and enters the
difference in Item 68.

NOTE: Upon registering with OLMS, the
signatories and preparers must enter the email
addresses they use to conduct union business,
in order to file the form via the OLMS Electronic
Forms System. While the email addresses will
not appear on the report, OLMS may use the
email address of the signatories and any
preparers to contact the union concerning
LMRDA compliance.

NOTE: The following worktable may be used to
determine that the figures for receipts,
disbursements, and cash are correctly reported
on the labor organization's Form LM-2:
A. Cash at Start of Reporting Period — Item
22, Column (A)
$ ____________

To sign the form, click the signature spaces
provided. Fill in the requested information in
the screen that pops up.

B. Add: Total Receipts — Item 49
$ ____________

XII. LABOR ORGANIZATIONS
THAT HAVE CEASED TO EXIST

C. Total of Lines A and B
$ ____________

If a 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 existence 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.

D. Subtract: Total Disbursements — Item 68
$ ____________
E. Cash at End of Period
$ ____________
If Line E does not equal the amount reported in
Item 22, Column (B), there is an error in the
labor organization's report, which should be
corrected.

ADDITIONAL INFORMATION AND
SIGNATURES
69. ADDITIONAL INFORMATION — Use Item
69 to provide additional information as indicated
on Form LM-2 and in 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.

The terminal financial report must be filed on
Form LM-2 if the labor organization filed its
previous annual report on Form LM-2 and must
be submitted within 30 days after the date of
termination.

70-71. SIGNATURES — The completed Form
LM-2 that is filed with OLMS must be signed by
both the president and treasurer, or
35

To complete a terminal report on Form LM-2,
follow the instructions in Section XI and, in
addition:

after can be viewed and printed at
www.unionreports.gov.
Information about OLMS, including key
personnel and telephone numbers, compliance
assistance materials, the text of the LMRDA,
and related Federal Register and Code of
Federal Regulations documents, is also
available on the OLMS website at
www.dol.gov/olms.

• Enter the Date the labor organization ceased
to exist in Item 2 after the word “Through.”
The format for the date must be mm/dd/yyyy.
• Select Item 3(c) indicating that the labor
organization ceased to exit during the
reporting period and that this is the labor
organization’s terminal Form LM-2.
• Provide in Item 69 (Additional Information) a
detailed statement of the reason the labor
organization ceased to exist. Also, report in
Item 69 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 the labor organization
merged with another labor organization,
report that organization’s name, address,
and 6-digit file number.

Revised 01/2022
(Technical Revisions 02/2022)

Contact the nearest OLMS field office if you
have questions about filing a terminal report.
If You Need Assistance
The Office of Labor-Management Standards
has field offices located in the following cities to
assist you if you have any questions concerning
LMRDA and CSRA reporting requirements.
Atlanta-Nashville
Boston-Buffalo
Chicago
Cincinnati-Cleveland
Dallas-New Orleans
Denver-St. Louis
Detroit-Milwaukee
Los Angeles
Philadelphia-Pittsburgh
New York
San Francisco-Seattle
Washington
Consult the OLMS website at www.dol.gov/olms
for the address and telephone number of the
nearest field office. You may also contact
OLMS via email at OLMS-Public@dol.gov or
call (202) 693-0123.
Copies of labor organization annual financial
reports, employer reports, and labor relations
consultant reports filed for the year 2000 and

36