LM-4_Instructions_final (1)

Public reporting burden for this collection of information is estimated to average approximately 9 hours per response, including
the time for reviewing instructions, searching existing data sources, gathering and maintaining the data needed, and completing
and reviewing the collection of information. Persons are not required to respond to the collection of information unless it displays
a currently valid OMB control number. Reporting of this information is mandatory and is required by the Labor-Management
Reporting and Disclosure Act of 1959, as amended, for the purpose of public disclosure. As this is public information, there
are no assurances of confidentiality. If you have any comments regarding this estimate or any other aspect of this information
collection, including suggestions for reducing this burden, please send them to the U.S. Department of Labor, Office of LaborManagement Standards, Room N-5609, 200 Constitution Avenue, NW, Washington, DC 20210.

INSTRUCTIONS FOR FORM LM-4
LABOR ORGANIZATION ANNUAL REPORT
GENERAL INSTRUCTIONS
I.

WHO MUST FILE

Every labor organization subject to the LaborManagement Reporting and Disclosure Act of 1959,
as amended (LMRDA), the Civil Service Reform Act
(CSRA), or the Foreign Service Act (FSA) must file a
f inancial report, Form LM-2, LM-3, or LM-4, each
year with the Of f ice of Labor- Management
Standards (OLMS) of the U.S. Department of Labor.
These laws cover labor organizations that represent
employees who work in private industry, employees
of the U.S. Postal Service, and most Federal
government employees. Labor organizations that
represent or include only state, county, or municipal
government employees are not covered by these
laws and, theref ore, are not required to f ile. If you
have a question about whether your organization is
required to file, contact the nearest OLMS field office
listed at the end of these instructions.
II. WHAT FORM TO FILE
Labor organizations with total annual receipts of less
than $10,000 may f ile the abbreviated 2-page
annual report Form LM-4, if not in trusteeship as
def ined in Section VIII of these instructions. The
term “total annual receipts” means all f inancial
receipts of the labor organization during its f iscal
year, regardless of the source, including receipts of
any subsidiaries and any special f unds.
Labor organizations with $10,000 or more in total
annual receipts cannot use Form LM-4. These labor
organizations must f ile either Form LM-3 or Form
LM-2. For inf ormation on these f orms, visit
www.dol.gov/olms, email OLMS-Public@dol.gov, or
contact any of the offices listed at the end of these
instructions.

III. WHEN TO FILE
Form LM-4 must be filed within 90 days after the end
of your organization’s fiscal year (12-month reporting
period). The law does not authorize the U.S.
Department of Labor to grant an extension of time
f or f iling reports f or any reason. The penalties f or
delinquency are described in Section VI of these
instructions.
If your organization went out of existence during its
f iscal year, a terminal financial report must be f iled
within 30 days after the date it ceased to exist. See
Section X of these instructions f or inf ormation on
f iling a terminal f inancial report.
IV. HOW TO FILE
Form LM-4 must be submitted electronically to the
Department, via the OLMS Electronic Forms System
(EFS) linked f rom the OLMS website
www.dol.gov/olms. Form LM-4 f ilers will be able to
f ile reports in paper f ormat only if they assert a
temporary hardship exemption.
NOTE: Upon registering with OLMS, the signatories
and preparers must enter the email addresses they
use to conduct union business, in order to f ile the
f orm 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.
If you have difficulty navigating the software, or have
questions about its f unctions and f eatures, call the
OLMS Help Desk at: (866) 401-1109. For questions
concerning the reporting requirements, please send
an email to OLMS-Public@dol.gov or call (202) 6930123.

result in administrative enf orcement action and
litigation. The officers responsible for signing Form
LM- 4 are also subject to criminal penalties f or f alse
reporting under Sections 1001 of Title 18 and 1746
of Title 28 of the United States Code.

TEMPORARY HARDSHIP EXEMPTION:
If a labor organization experiences unanticipated
technical dif f iculties that prevent the timely
preparation and submission of an electronic f iling,
the organization may assert a temporary hardship
exemption to prepare and submit Form LM-4 in
paper f ormat by the required due date. An
electronic f ormat copy of the f iled paper f ormat
document shall be submitted to the Department
within ten business days after the required due date.
Unanticipated technical difficulties that may result in
additional delays should be brought to the attention
of the OLMS which can be reached by email at
OLMS-Public@dol.gov, or by phone at (202) 6930123.

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

NOTE: If either the paper f iling or the electronic
f iling is not received in the timef rame specif ied
above, the report will be considered delinquent.

VIII. LABOR ORGANIZATIONS IN TRUSTEESHIP

V. PUBLIC DISCLOSURE

Any labor organization which has placed a
subordinate labor organization in trusteeship is
responsible f or f iling the subordinate’s annual
f inancial report. A trusteeship is def ined in section
3(h) of the LMRDA as “any receivership, trusteeship,
or other method of supervision or control whereby a
labor organization suspends the autonomy
otherwise available to a subordinate body under its
constitution or bylaws.”

The LMRDA requires that the U.S. Department of
Labor make labor organization f inancial 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.
VI. OFFICER RESPONSIBILITIES AND
PENALTIES
The president and treasurer or the corresponding
principal officers of the labor organization required to
sign Form LM-4 are personally responsible f or its
f iling and accuracy. Under the LMRDA, of f icers are
subject to criminal penalties for willful failure to f ile a
required report and f or f alse reporting . False
reporting includes making any f alse statement or
misrepresentation of a material fact while knowing it
to be f alse, or knowingly failing to disclose a material
f act in a required report or in the inf ormation
required to be contained in it or in any inf ormation
required to be submitted with it.

Annual f inancial reports f iled f or any labor
organization in trusteeship must be f iled on Form
LM-2 rather than Form LM-4. The report must be
signed by the president and treasurer or
corresponding principal of f icers of the labor
organization which imposed the trusteeship and by
the trustees of the subordinate labor organization.
Form LM-2 can be downloaded f rom the OLMS
website at www.olms.dol.gov. For additional
inf ormation contact any of the of f ices listed at the
end of these instructions.

The reporting labor organization and the of f icers
required to sign Form LM-4 are also subject to civil
prosecution for violations of the f iling 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 f or
such relief (including injunctions) as may be
appropriate.”

Most pages have a “Save and Calculate” button to
total and transfer data to fields in various parts of the
f orm. You may click on one or more of these
buttons as you f ill out the f orm at any time.

IX. COMPLETING FORM LM-4

You should click on the “Validate Form” button at
any time to check f or errors. This action will
generate a “Validation Summary Page” listing any
errors that will need to be corrected bef ore you will
be able to sign the form. Clicking on the signature
lines will also perf orm the validation f unction.

Under the CSRA and FSA and implementing
regulations, false reporting and failure to report may

2

(Period Covered) af ter the word “Through.” See
Section X of these instructions for more inf ormation
on f iling a terminal report.

ITEMS 1 - 21
Answer Items 1 through 21 as instructed. Select the
appropriate box for those questions requiring a “Yes”
or “No” answer; do not leave both boxes blank.
Enter a single “0” in the boxes f or items requiring a
number or dollar amount if there is nothing to report.

4. AFFILIATION OR ORGANIZATION NAME —
The sof tware will access this inf ormation f rom the
OLMS database and enter the name of the national
or international labor organization that granted the
labor organization a charter. “Af f iliates,” within the
meaning of these instructions, are labor
organizations chartered by the same parent body,
governed by the same constitution and bylaws, or
having a relationship of parent and subordinate. For
example, a parent body is an af f iliate of all its
subordinate bodies, and all subordinate bodies of
the same parent body are af f iliates of each other.

1. FILE NUMBER — The sof tware will enter the
labor organization’s 6-digit f ile number here and at
the top of each page of Form LM-4. This is the
number you entered when you downloaded Form
LM-4. If the number is incorrect, you must download
another copy of the form using the correct number.
If the labor organization does not have the number
on f ile and cannot obtain the number f rom prior
reports filed with the Department, the number can be
obtained from the OLMS Online Public Disclosure
Room at www.unionreports.gov or by contacting the
nearest OLMS f ield office listed at the end of these
instructions.

If the labor organization has not reported such an
af f iliation, the sof tware will enter the name of the
labor organization as currently identified in the labor
organization’s constitution and bylaws or other
organizational documents.
This f ield 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.
5. DESIGNATION — The sof tware will enter the
designation that specif ically identif ies the labor
organization, such as Local, Lodge, Branch, Joint
Board, Joint Council, District Council, etc. This f ield
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) 6930123.

2. PERIOD COVERED — The sof tware will enter
the beginning and ending dates of the period
covered by this report. These are the dates you
entered when you started a new Form LM-4. If the
dates are incorrect, you must either delete this f orm
and start again, or contact the OLMS Help Desk at
(866) 401-1109 f or assistance.
If the labor organization changed its f iscal year, the
ending date in Item 2 should be the labor
organization’s new f iscal year ending date and the
labor organization should indicate in Item 19
(Additional Information) that the report is for a period
of less than 12 months because its f iscal year has
changed. For example, if the labor organization’s
f iscal year ending date changes f rom June 30 to
December 31, a report must be f iled f or the partial
year f rom July 1 to December 31. Thereaf ter, the
labor organization’s annual report should cover a full
12- month period f rom January 1 to December 31.

6. DESIGNATION NUMBER — The sof tware 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 inf ormation, contact OLMS by email at OLMSPublic@dol.gov or by phone at (202) 693-0123.
7. UNIT NAME — The sof tware will enter any
additional or alternate name by which the labor
organization is known, such as “Chicago Area
Local.” This f ield cannot be edited. If the labor
organization needs to change this inf ormation,
contact OLMS by email at OLMS-Public@dol.gov or
by phone at (202) 693-0123.

3. AMENDED, HARDSHIP EXEMPTED, OR
TERMINAL REPORT — Do not complete this item
unless the report is an amended, hardship
exempted, or terminal report. Select Item 3(a) if the
labor organization is f iling an amended report
correcting a previously filed report. Select Item 3(b)
if the labor organization is f iling 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

8. MAILING ADDRESS — The sof tware will enter
the current address where mail will most surely and
quickly reach the labor organization. The f irst and
last name of the person, if any, to whom such mail
should be sent and any building and room number
should be included. These fields are pre-f illed f rom
the OLMS database but can be edited by the f iler.

3

labor organizations’ representatives;

9. CHANGES IN CONSTITUTION AND BYLAWS
OR PRACTICES/PROCEDURES — If the labor
organization answered “Yes” to Item 9 because the
labor organization’s constitution and bylaws were
changed during the reporting period (other than
rates of dues and f ees), a dated copy of the new
constitution and bylaws must be submitted as an
electronic attachment to the Form LM-4 the labor
organization submits to OLMS.
If the labor organization is governed by a unif orm
constitution and bylaws prescribed by the labor
organization’s parent national or international body,
the labor organization’s parent body may f ile the
constitution and bylaws on the labor organization’s
behalf . If the parent body f iles a constitution and
bylaws on the labor organization’s behalf , answer
Item 9 “Yes” and state that fact in Item 19 (Additional
Inf ormation).

qualif ications for or restrictions on membership;

•

levying assessments;

•

participating in insurance or other benefit plans;

•

authorizing disbursement of labor organization
f unds;

•

auditing f inancial transactions of the labor
organization;

•

calling regular and special meetings;

•

authorizing bargaining demands;

•

ratif ying contract terms;

•

authorizing strikes;

•

disciplining or removing of f icers or agents f or
breaches of their trust;

•

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

•

selecting of f icers and stewards and any
representatives to other bodies composed of

invoking procedures by which a member may
protest a def ect in the election of of f icers
(including not only procedures f or initiating an
election protest but also all procedures f or
subsequently appealing an adverse decision,
e.g., procedures f or appeals to superior or
parent bodies, if any); and

•

issuing work permits.

Form LM-1 must be completed and submitted
electronically via the OLMS Electronic Forms
System (EFS) available on the OLMS website at
www.dol.gov/olms.
NOTE: Federal employee labor organizations
subject solely to the Civil Service Ref orm Act or
Foreign Service Act are not required to submit an
amended Form LM-1 to describe revised or changed
practices/procedures.

If Item 9 is answered “Yes” because the labor
organization changed any of the
practices/procedures listed below during the
reporting period and the practices/procedures are
not described in the labor organization’s constitution
and bylaws, the labor organization must f ile an
amended Form LM-1 (Labor Organization
Inf ormation Report) with its Form LM-4 to update
inf ormation on f ile with OLMS:
•

•

10. CHANGES IN RATES OF DUES AND FEES —
Answer Item 10 “Yes” if the labor organization
changed its rates of dues and f ees during the
reporting period. If Item 10 is answered “Yes,”
report the rates of dues and f ees in Item 19
(Additional Inf ormation). If more than one rate
applies, report the minimum and maximum rates.
Also report the calendar basis f or payment (per
month, per year, etc.).
Dues and fees include initiation fees charged to new
members, f ees (other than dues) f rom transf erred
members, fees for work permits, and regular dues or
f ees. Include only the dues and f ees of regular
members and not the dues and f ees of members
with special rates, such as apprentices, retirees, or
unemployed members.
Answer “No” if the labor organization did not change
its rates of dues and f ees during the reporting
period.
11. LOSSES OR SHORTAGES — Answer Item 11
“Yes” if any loss or shortage of f unds or other
property of the labor organization was discovered
during the reporting period whether or not there has
been repayment or an agreement to make
restitution. If Item 11 is answered “Yes,” describe
the loss or shortage in detail in Item 19 (Additional
Inf ormation) including such inf ormation as the
amount of the loss or shortage of f unds 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, f idelity bond, insurance, or
other means. Answer “No” if no losses or shortages

4

were discovered.

dues received from any nonmember employees as a
condition of employment under a union security
provision in a collective bargaining agreement.
Enter “0” if the labor organization had no receipts
during the reporting period.

12. FIDELITY BOND — Answer Item 12 “Yes” if the
labor organization was insured by a f idelity bond
against losses through f raud or dishonesty during
the reporting period. If Item 12 is answered “Yes,”
enter the maximum amount recoverable f or a loss
caused by any of f icer, employee, or agent of the
labor organization who handled the labor
organization’s f unds. Answer “No” if the labor
organization was not insured by a f idelity bond
during the reporting period.

NOTE: If the labor organization’s annual receipts
were $10,000 or more, the labor organization is not
eligible to file Form LM-4 and must report on Form
LM-2 or Form LM-3 as explained in Section Il of
these instructions.
17. DISBURSEMENTS — Enter the total amount of
all disbursements made by the labor organization
during the reporting period including, f or example,
net payments to officers and employees, per capita
tax and any other f ees or assessments which the
labor organization paid to any other organization,
payments for administrative expenses, loans made
by the labor organization, and taxes paid. Enter “0”
if the labor organization made no disbursements
during the reporting period.

NOTE: Section 502(a) of the LMRDA requires every
of ficer, employee, or agent of a labor organization
(which has property and annual f inancial receipts
over $5,000 in value) who handles f unds or other
property of the organization to be bonded . The
amount of the bond must be at least 10% of the
value of the funds handled by the individual during
the last reporting period. The bond must be
obtained from a surety company approved by the
Secretary of the Treasury. If you have any
questions or need more information about bonding
requirements, contact the nearest OLMS field of f ice
listed at the end of these instructions.

18. PAYMENTS TO OFFICERS AND EMPLOYEES
— Enter the total amount of all payments to of f icers
and employees made by the labor organization
during the reporting period. The amount should
include, f or example, gross salaries (bef ore tax
withholdings and other payroll deductions); lost time
pay; monthly, weekly, or daily allowances; and
disbursements for conducting official business of the
labor organization as well as disbursements which
were essentially f or the personal benef it of the
of f icer or employee. Enter “0” if the labor
organization made no payments to of f icers or
employees during the reporting period.

13. NUMBER OF MEMBERS — Enter the number
of members in the labor organization at the end of
the reporting period. Include all categories of
members who pay dues. Do not include
nonmember employees who make payments in lieu
of dues as a condition of employment under a union
security provision in a collective bargaining
agreement.
14. ASSETS — Enter the total value of all the labor
organization’s assets at the end of the reporting
period including, for example, cash on hand and in
banks, property, loans owed to the labor
organization, investments, of f ice f urniture,
automobiles, and anything else owned by the labor
organization. Enter “0” if the labor organization had
no assets at the end of the reporting period.

NOTE: Section 503(a) of the LMRDA prohibits labor
organizations from making direct or indirect loans to
any of f icer or employee of the labor organization
which results in a total indebtedness on the part of
such officer or employee to the labor organization in
excess of $2,000 at any time.
19. ADDITIONAL INFORMATION — Use Item 19 to
provide additional information as indicated in Items
9, 10, 11, 20, and 21 and in Section X of these
instructions. Enter the number of the item to which
the inf ormation relates in the Item Number column if
the sof tware has not entered the number.

15. LIABILITIES — Enter the total amount of all the
labor organization’s liabilities at the end of the
reporting period including, for example, unpaid bills,
loans owed, total amount of mortgages owed, and
other debts of your organization. Enter “0” if the
labor organization had no liabilities at the end of the
reporting period.

20 - 21. SIGNATURES — The completed Form LM4 which is f iled with OLMS must be signed by both
the president and treasurer, or corresponding
principal of f icers, of the labor organization. If the
duties of the principal executive or principal financial
of f icer are perf ormed by an of f icer other than the
president or treasurer, the report may be signed by
the other officer. If the report is signed by an of f icer

16. RECEIPTS — Enter the total amount of all
receipts of the labor organization during the
reporting period including, for example, dues, f ees,
f ines, assessments, interest, dividends, rent, money
f rom the sale of assets, and loans received by the
labor organization. Also include payments in lieu of

5

other than the president or treasurer, enter the
correct title in the title field next to the signature and
explain in Item 19 (Additional Inf ormation) why the
president or treasurer did not sign the report.

if the labor organization has gone out of business by
disbanding, merging into another organization, or
being merged and consolidated with one or more
labor organizations to form a new labor organization.
A terminal f inancial report is not required if the labor
organization changed its affiliation but continues to
f unction as a separate reporting labor organization.

Bef ore signing the form, enter the telephone number
at which the signatories conduct of f icial business
and the date. Click the Validate button at the top of
page one to ensure that the report passes validation
and thus can be signed and submitted.

The terminal f inancial report may be f iled on Form
LM-4 if the labor organization f iled its previous
annual report on Form LM-4 and the labor
organization’s total annual receipts, as def ined in
Section II of these instructions, were less than
$10,000 f or the part of the last f iscal year during
which the labor organization existed. (If total annual
receipts were $10,000 or more, the labor
organization must use Form LM-2 or LM-3 to f ile its
terminal f inancial report as explained in Section II of
these instructions). Your organization’s terminal
f inancial report must be filed electronically within 30
days af ter the date of termination.

NOTE: Upon registering with OLMS, the signatories
and preparers must enter the email addresses they
use to conduct union business, in order to f ile the
f orm 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.
To electronically sign the f orm, click the signature
spaces provided. Enter the date the report was
signed and the telephone number at which the
signatories conduct of f icial business; you do not
have to report a private, unlisted telephone number.

To complete a terminal report on Form LM-4, f ollow
the instructions in Section IX and, in addition:

For a f orm that is printed and mailed to OLMS
pursuant to the temporary hardship exemption (see
Section IV - How to File), have the of f icers sign it
manually and mail it to the Of f ice of LaborManagement Standards, 200 Constitution Ave., NW,
Room N-5609, Washington, DC 20210-0001.
Original signatures are required on the printed Form
LM-4 f iled with OLMS; stamped or mechanical
signatures are not acceptable. If the duties of the
principal executive or principal f inancial of f icer are
perf ormed by an officer other than the president or
treasurer, the report may be signed by the other
of f icer. If the report is signed by an of f icer other
than the president or treasurer, cross out the printed
title, enter the correct title in Item 20 or 21, and
explain in Item 19 (Additional Inf ormation) why the
president or treasurer did not sign the report. Enter
the date the report was signed and the telephone
number at which the signatories conduct of f icial
business; you do not have to report a private,
unlisted telephone number.

•

Enter the date your organization ceased to exist
in Item 2 (Period Covered) af ter the word
“Through.”

•

Select Item 3(c) indicating that your organization
ceased to exist during the reporting period and
that this is your organization’s terminal Form
LM-4.

•

Enter “3(c)” in the Item Number column in Item
19 (Additional Inf ormation) and provide a
detailed statement of the reason the labor
organization ceased to exist. Also report in Item
19 plans f or the disposition of the labor
organization’s cash and other assets, if any (f or
example, transf er of cash and assets to the
parent body). Provide the name and address of
the person or organization that will retain the
records of the terminated organization. If your
organization merged with another labor
organization, give that organization’s name,
address and 6-digit f ile number.

Contact the nearest OLMS field office listed below if
you have questions about f iling a terminal report.

X. LABOR ORGANIZATIONS THAT CEASED TO
EXIST

OLMS Field Offices

If the labor organization has gone out of existence
as a reporting labor organization, the last president
and treasurer or the officials responsible for winding
up the af f airs of the labor organization must f ile a
terminal f inancial report f or the period f rom the
beginning of the f iscal year to the date of
termination. A terminal financial report must be filed

Staf f is available to answer questions at OLMS
of f ices in the f ollowing cities.
Atlanta-Nashville
Boston-Buf f alo
Chicago
Cincinnati-Cleveland

6

Dallas-New Orleans
Denver-St. Louis
Detroit-Milwaukee
Los Angeles
Philadelphia-Pittsburgh
New York
San Francisco-Seattle
Washington
Consult local telephone directory listings under
United States Government, Labor Department,
Of f ice of Labor-Management Standards, f or the
address and phone number of your nearest f ield
of fice. Contact information for OLMS field of f ices is
also available on the OLMS website at
www.dol.gov/olms.
Copies of labor organization annual financial reports,
employer reports, and labor relations consultant
reports f iled f or the year 2000 and af ter can be
viewed and printed at www.unionreports.gov.
Inf ormation 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
(CFR) documents, is also available on the Internet at
www.dol.gov/olms.
Additionally, you can call the OLMS national office at
(202) 693-0123 or email OLMS-Public@dol.gov.

Revised 01/2022
(Technical Revisions 02/2022, 04/2023)

7