lm-21_instructions

Public reporting burden for this collection of information is estimated to average 35 minutes 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 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 (LMRDA), 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.

DO NOT SEND YOUR COMPLETED FORM LM-21 TO THE ABOVE ADDRESS.

INSTRUCTIONS FOR FORM LM-21
RECEIPTS AND DISBURSEMENTS REPORT

GENERAL INSTRUCTIONS
I.

WHY FILE

fiscal year during which a payment was made or
received as a result of the agreement or
arrangement. A “person” is defined by LMRDA
Section 3(d) to include, among others, labor
relations consultants and other individuals and
organizations. A person “undertakes” activities not
only when he/she performs the activities but also
when he/she agrees to perform the activities or to
have them performed.

The Labor-Management Reporting and Disclosure
Act of 1959, as amended (LMRDA), requires public
disclosure of agreements or arrangements made
between any person, including labor relations
consultants and other individuals and organizations,
and an employer to undertake certain activities
concerning employees or labor organizations.
Pursuant to Section 203(b) of the LMRDA, every
person who undertakes any such activity under an
agreement or arrangement with an employer must
file with the Secretary of Labor a detailed report of
receipts and disbursements annually for each fiscal
year during which payments were made as a result
of any such agreement or arrangement. The
Secretary, under the authority of the LMRDA, has
prescribed the filing of the Receipts and
Disbursements Report, Form LM-21, to satisfy this
reporting requirement.

NOTE: Selected definitions from the LMRDA follow
these instructions.
III. WHAT MUST BE REPORTED
The information required to be reported in Form
LM-21, as set forth in the form and instructions,
includes (1) receipts of any kind received directly or
indirectly from employers on account of labor
relations advice or services, and (2) disbursements
of any kind made directly or indirectly in connection
with such services for each fiscal year during which
payments were made or received as a result of an
agreement or arrangement to undertake activities of
the type described in LMRDA Section 203(b).

These reporting requirements of the LMRDA and of
the regulations and forms issued under the Act only
relate to the disclosure of specific agreements,
arrangements, and/or activities. The reporting
requirements do not address whether such
agreements, arrangements, or activities are lawful
or unlawful. The fact that a particular agreement,
arrangement or activity is or is not required to be
reported does or does not indicate whether it is or is
not subject to any legal prohibition.

Any person required to file Form LM-21 must also
file a Form LM-20, Agreement and Activities
Report.
You must file Form LM-20 within 30 days after
entering into any such agreement or arrangement.

II. WHO MUST FILE

IV. WHO MUST SIGN THE REPORT

Any person who, as a direct or indirect party to any
agreement or arrangement with an employer to
undertake activities of the type described in Section
203(b) of the Act, must file a Form LM-21 for any

Both the president and the treasurer, or the
corresponding principal officers, of the reporting
organization must sign the completed Form LM-21.

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VII. PUBLIC DISCLOSURE

A report from a sole proprietor or an individual on
his/her own behalf need only bear one signature.

Pursuant to the LMRDA, the U.S. Department of
Labor is required to make all submitted reports
available for public inspection. 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) 6930123.

V. WHEN TO FILE
Each person who has made or received payments
as a direct or indirect party to an agreement or
arrangement described in the form and instruction
must file Form LM- 21 within 90 days after the end
of the filer’s fiscal year.

VIII. RESPONSIBILITIES AND PENALTIES

VI. HOW TO FILE

The individual(s) required to sign Form LM-21 are
personally responsible for its filing and accuracy.
Under the LMRDA, these individuals are subject to
criminal penalties for willful failure to file a required
report and/or for false reporting. False reporting
includes making any false statement or
misrepresentation of a material fact while knowing it
to be false, or for knowingly failing to disclose a
material fact in a required report or in the
information required to be contained in it or in any
information required to be submitted with it.

The Form LM-21 must be completed and submitted
electronically, via the Office of Labor-Management
Standards (OLMS) Electronic Forms System (EFS),
available on the OLMS website at
www.dol.gov/olms. If you must file an amended
report, follow the prompts within EFS. Filers will be
able to submit a report in paper format 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 consultant 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 consultant concerning LMRDA
compliance.

The reporting individual(s), and the reporting
organization, if any, are also subject to civil
prosecution for violations of the filing requirements.
Section 210 of the LMRDA 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 OLMS-Public@dol.gov or
call (202) 693-0123.

IX. RECORDKEEPING
The individuals required to file Form LM-21 are
responsible for maintaining records which will
provide in sufficient detail the information and data
necessary to verify the accuracy and completeness
of the report. You must retain the records for at
least 5 years after the date you filed the report.
You must retain any record necessary to verify,
explain, or clarify the report, including, but not
limited to, vouchers, worksheets, receipts, and
applicable resolutions.

TEMPORARY HARDSHIP EXEMPTION:
If an individual experiences unanticipated technical
difficulties that prevent the timely preparation and
submission of an electronic filing, the individual may
assert a temporary hardship exemption to prepare
and submit Form LM-21 in paper format by the
required due date. An electronic format copy of the
filed paper document shall be submitted to the
Department within ten business days after the
required due date.

X. COMPLETING FORM LM-21
Read the instruction carefully before completing
Form LM-21.

Unanticipated technical difficulties that may result
in additional delays should be brought to the
attention of the OLMS by email at OLMSPublic@dol.gov or by phone at (202) 693-0123.

The Form LM-21 must be completed and submitted
electronically. You may click on the “Validate”
button at any time to check for errors. This action
will generate an “Errors Page” listing any errors that
will need to be corrected before you will be able to
sign the form. Clicking on the signature lines will
also perform the validation function.

NOTE: If the paper filing is not received by the due
date and the electronic version is not received
within ten days of the due date, the report will be
considered delinquent.

Entering Dollars. In all Items dealing with
monetary values, report amounts in dollars only; do
not enter cents. Round cents to the nearest dollar.

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Enter a single “0” in the boxes for reporting dollars if
you have nothing to report.

services, must be reported with respect to each
fiscal year during which payments were made or
received as a result of any agreement or
arrangement with an employer where the object is,
directly or indirectly:

1. FILE NUMBER—The software will enter the fivedigit file number assigned by OLMS for the reporting
individual or organization here and at the top of
each page of Form LM-21. If the number is
incorrect or you do not have the number on file, and
you have previously filed a Form LM-21, you can
review a past report to obtain your file number.
Please visit the OLMS Online Public Disclosure
Room and select “View Other Reports.” You will
have the option to select your consultant's name
or organization from the drop-down menu. This
menu contains all the individuals and organizations
that have filed labor relations consultant reports.

(1)
To persuade employees to exercise or
not to exercise, or to persuade them as to
the manner of exercising, the right to
organize and bargain collectively through
representatives of their choice. (Excluded
are agreements or arrangements that cover
services relating exclusively to: (1) advising
the employer; (2) representing the employer
before any court, administrative agency, or
tribunal of arbitration, and (3) engaging in
collective bargaining on the employer’s
behalf with respect to wages, hours, or other
terms or conditions of employment or the
negotiation of any agreement or any
questions arising under the agreement).

If you cannot obtain your file number from past
reports, the number can be obtained at
www.unionreports.gov, emailing OLMS at OLMSPublic@dol.gov, or calling OLMS at (202) 6930123.

or

2. PERIOD COVERED BY THIS REPORT—
Enter the beginning and ending dates of the
fiscal year covered in this report. The report
must not cover more than a 12-month period.
For example, if the reporting person’s 12-month
fiscal year begins on January 1 and ends on
December 31, do not enter a date beyond the
12-month period, such as January 1 to January
1; this is an invalid date entry.

(2) To supply the employer with
information concerning activities of
employees or a labor organization in
connection with a labor dispute involving
such employer. (Excluded are
agreements or arrangements that cover
services relating exclusively to supplying
the employer with information for use only
in conjunction with an administrative,
arbitral, or judicial proceeding.)

A. PERSON FILING (ITEMS 3 – 4)
3. NAME AND ADDRESS— Enter the full
legal name of the reporting individual or
organization, a trade or commercial name, if
applicable (such as a d/b/a or “doing business
as” name), the name and title of the person to
whom mail should be directed, and the complete
address where mail should be sent and
received, including any building and room
number.

NOTE: The exclusions set forth above are
applicable only to an agreement or arrangement
which covers no activities reportable under
LMRDA Section 203(b). If the agreement or
arrangement provides for any reportable activity,
you must report the information required for the
entire agreement or arrangement.
NOTE ALSO: If you made or received
payments under any agreement or arrangement
of the type described above, you must list all
receipts from employers on account of labor
relations advice or services in Part B, and you
must list all disbursements in connection with
such services in Part C.

4. ANY OTHER ADDRESS WHERE
RECORDS ARE AVAILABLE— If you maintain
any of the records necessary to verify this report
at an address different from the address listed in
Item 3, enter the appropriate name and address
in Item 4. If you are completing the report
electronically, select the appropriate state or U.S.
territory from the drop-down list. If none apply,
select OTHER.

While Section 203 of the Act does not amend or
modify the rights protected by Section 8(c) of the
National Labor Relations Act, as amended
(NLRA), the Act contains no provision exempting
the activities protected by that section from the
reporting requirements. Therefore, the
information required by this report must be
reported regardless of whether it relates to
activities which are protected by Section 8(c) of
the NLRA.

GENERAL INSTRUCTIONS FOR RECEIPTS
AND DISBURSEMENTS
Receipts of any kind received directly or indirectly
from employers on account of labor relations advice
or services, and disbursements of any kind made
directly or indirectly in connection with such

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C. STATEMENT OF DISBURSEMENTS
(ITEMS 7–14)

NOTE: The text of Section 8(c) is set forth at the
end of these instructions.

(See special reporting instructions above.)

B. STATEMENTS OF RECEIPTS (ITEMS 5–6)

7. DISBURSEMENTS TO OFFICERS AND
EMPLOYEES—Itemize all salaries, allowances,
and other disbursements (including reimbursed
expenses) to all officers and employees of the
reporting organization in connection with labor
relations advice or services provided to any
employer.

(See special reporting instructions below. Complete

a separate Statement for each employer from whom
payments were received.)

5.a. NAME AND ADDRESS OF EMPLOYER—
Enter the full name and address of each employer
from whom receipts were received directly or
indirectly on account of labor relations advice or
service. Enter the full legal name of the employer,
a trade or commercial name, if applicable (such as
a d/b/a or “doing business as” name), the name of
the person to whom mail should be directed, and
the complete address where mail should be sent
and received, including any building and room
number.

Column (a) —List the name of the officer or
employee.
Column (b) — Report the gross salary of the
officer or employee before taxes and other
deductions.
Column (c) — List the total of any allowance
and any direct or indirect disbursements for
expenses (including reimbursed expenses) paid
to the officer or employee. Include all
disbursements for travel, hotels, meals, and
similar expenses for goods, services, or other
items of value paid in connection with labor
relations advice or service provided an
employer. Exclude expenses for hotel room or
for transportation of the officer or employee of
the reporting organization by public carrier for
which payment was made to the hotel or public
carrier or its agents by the reporting
organization either directly or through its credit
arrangements rather than to the officer or
employee designated in Column (a). Also
exclude disbursements for expenses incurred
by the officer or employee for goods or services
or other things of value furnished to the
reporting organization or its clients (for
example, rent for a hall in which a speech on
behalf of the employer-client is to be given).
You should report any excluded items in the
appropriate category in Items 9 through 13.

5.b. AGREEMENT TERMINATION DATE—
Complete Item 5.b. only for any employer listed
in Item 5.a. with whom you have entered into an
agreement or arrangement to undertake the
activities described under General Instructions
for Receipts and Disbursements (above). If
such an agreement was terminated during the
fiscal year covered by this report, enter the
termination date.
5.c. AMOUNT—Enter the total amount of the
receipts from the employer listed in Item 5.a.
that are related to labor relations advice or
services during the fiscal year. If any receipt
was not in the form of cash, indicate the kind of
payment and list its cash value.
6. TOTAL RECEIPTS FROM ALL
EMPLOYERS—
Enter the total of the receipts from all employers.
SPECIAL REPORTING INSTRUCTIONS
If: (1) the reporting organization has receipts and
disbursements for “labor relations advice and services”
and for other services; and (2) the amounts attributable
to labor relations advice and services and the other
services are not separately shown on its records:

Column (d) — Enter the total salary,
allowances, and other disbursements to the
officer or employee. On the last line of this
column, enter the total of all salaries,
allowances, and disbursements paid to any
officer and employee listed in Column (a).

a) The reporting organization may allocate, on any
reasonable basis, that portion of the receipt or
disbursement which is attributable to labor relations
advice or services and attach an explanation of the
method of allocation used.

8. TOTAL DISBURSEMENTS TO OFFICERS
AND EMPLOYEES—Enter the total of all
disbursements to officers and employees (the total
of all disbursements listed in Item 7, Column (d)).

b) If allocation is not feasible, the reporting
organization may report the entire receipt or
disbursement with an explanation that the receipt or
disbursement in question includes matters not
connected with labor relations advice or services.

9. OFFICE AND ADMINISTRATIVE
EXPENSES—Enter disbursements made for all
office and administrative expenses in connection
with labor relations advice and services. Exclude
salaries, allowances, and other disbursements to

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officers and employees that are reported in Item 7.
Include, however, such expenses as heat, light,
rent, telephone, and office supplies.

arbitral proceeding or a criminal or civil
judicial proceeding.
Do not report in Items 15 and 16
disbursements which were related to labor
relations advice or services, but were not for
the purposes described above.

10. PUBLICITY—Enter the total disbursements
related to publicity in connection with labor
relations advice or services. Include such
expenses as fees charged by newspapers,
radio, television stations, and magazines. Also,
include the cost of printing or copying if you
employ these processes in connection with labor
relations advice or services.

15.a. EMPLOYER—Enter the name of the
employer for whom you made the
disbursement.
15.b. TRADE NAME—Enter the employer’s
trade or commercial name, if applicable (such
as a d/b/a or “doing business as” name).

11. FEES FOR PROFESSIONAL SERVICES—
Enter the total fees paid for professional services
provided by persons other than officers and
employees of the reporting organization. Include
fees for such services as auditing, economic
research, legal services, and investigating.
Report only services procured in connection with
labor relations advice or services provided to an
employer.

15.c. TO WHOM PAYMENT WAS MADE—
Enter the name and address of the person to
whom the disbursement was made.
15.d. AMOUNT—Enter the dollar
amount of the disbursement.
15.e. PURPOSE OF DISBURSEMENT—State
the purpose of the disbursement. You must
describe the purpose in sufficient detail to disclose
the relationship between the disbursement and the
service which was or will be provided for the
employer. For example, if you made a
disbursement to a printing firm for the purpose of
printing pamphlets, it is not a sufficient answer to
state “to print pamphlets.” The answer should
indicate the reason for printing the pamphlets: “To
print pamphlets to be distributed to employees of X
Company. The pamphlets are intended to
persuade employees not to join a union.”

12. LOANS MADE—Enter the total of all loans
made by the reporting organization in connection
with labor relations advice or service provided to
an employer.
13. OTHER DISBURSEMENTS—Enter the total
of all other disbursements made by the reporting
organization in connection with labor relations
advice or services provided to an employer. Any
items of a significant amount must be described
separately in an attachment to Form LM-21.
14. TOTAL DISBURSEMENTS—Enter the
total of Items 8 through 13.

Similarly, if a disbursement was made to secure
the services of a public relations company, it is
not a sufficient answer to state: “To hire
representatives of a public relations firm.”
Instead, the following is an appropriate answer:
“To employ a public relations firm to persuade
employees of X Company that their union’s wage
demands are unreasonable.”

D. SCHEDULE OF DISBURSEMENTS
FOR REPORTABLE ACTIVITY
(ITEMS 15–16)
General. You should complete the schedule of
disbursements only for those disbursements to
persons other than officers and employees of the
reporting organization, where an object of the
disbursement, directly or indirectly, is one or both
of the following:

16. TOTAL DISBURSEMENTS—Enter
the total disbursements for all reportable
activities (this is the total of all
disbursements listed in 15.d.)

To persuade employees to exercise or not
to exercise, or to persuade employees as
to the manner of exercising, the right to
organize and bargain collectively through
representatives of their own choosing;

SIGNATURES
17-18. SIGNATURES— The completed Form
LM-21 which is filed with OLMS must be signed
electronically by both the president and
treasurer, or corresponding principal officers, of
the reporting organization. A report from an
individual, on his/her own behalf, need only
bear one signature which you should enter in
Item 17.

or
To supply an employer with information
concerning the activities of employees or a
labor organization in connection with a
labor dispute involving such employer,
except information for use solely in
conjunction with an administrative or

Otherwise, this report must bear two (2)
signatures.

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If the report is from an organization and is
signed by an officer other than the president
and/or treasurer, so indicate by entering the
correct title in the title field next to the signature.
Then you must save and revalidate the form.
Once the form has passed validation, then you
must click to sign the report.

Lands Act (43 U.S.C. 1331-1343).
(c) "Industry affecting commerce' means
any activity, business, or industry in commerce or in
which a labor dispute would hinder or obstruct
commerce or the free flow of commerce and
includes any activity or industry ‘affecting
commerce’ within the meaning of the Labor
Management Relations Act, 1947, as amended, or
the Railway Labor Act, as amended.

Electronically submitted forms must be signed
using a PIN and password combination. To
electronically sign the form, click the signature
spaces provided. Enter the date the report was
signed and the telephone number at which the
signatories conduct official business; you do not
have to report a private, unlisted telephone
number.

(d) 'Person' includes one or more
individuals, labor organizations, partnerships,
associations, corporations, legal representatives,
mutual companies, joint-stock companies, trusts,
unincorporated organizations, trustees, trustees in
cases under Title 11 of the United States Code, or
receivers.
(e) ‘Employer’ means any employer or any
group or association of employers engaged in an
industry affecting commerce (1) which is, with
respect to employees engaged in an industry
affecting commerce, an employer within the
meaning of any law of the United States relating to
the employment of any employees or (2) which
may deal with any labor organization concerning
grievances, labor disputes, wages, rates of pay,
hours of employment, or conditions of work, and
includes any person acting directly or indirectly as
an employer or as an agent of an employer in
relation to an employee but does not include the
United States or any corporation wholly owned by
the Government of the United States or any State
or political subdivision thereof.

NOTE: Upon registering with OLMS, the
signatories and preparers must enter the email
addresses they use to conduct consultant
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 consultant
concerning LMRDA compliance.
For a form that is printed and mailed to OLMS
under the temporary hardship exemption (see
Section VI - How to File), the officers must sign it
manually and mail it to the Office of LaborManagement Standards, 200 Constitution Ave.,
NW, Room N-5609, Washington, DC 20210-0001.
Original signatures are required on the printed
Form LM-20 filed with OLMS; stamped or
mechanical signatures are not acceptable. If the
report is from an organization and is signed by an
officer other than the president and/or treasurer,
indicate so by (1) crossing out the pre-printed
officer title(s) and (2) inserting the appropriate
officer title(s). Also, enter the telephone number
used by signatories to conduct official business.
You do not have to report a private, unlisted
telephone number.

(f) ‘Employee’ means any individual
employed by an employer, and includes any
individual whose work has ceased as a
consequence of, or in connection with, any current
labor dispute or because of any unfair labor
practice or because of exclusion or expulsion from
a labor organization in any manner or for any
reason inconsistent with the requirements of this
Act.

SELECTED DEFINITIONS AND RELATED
PROVISIONS OF THE LABOR-MANAGEMENT
REPORTING AND DISCLOSURE ACT OF 1959,
AS AMENDED (LMRDA)

(g) ‘Labor dispute’ includes any controversy
concerning terms, tenure, or conditions of
employment, or concerning the association or
representation of persons in negotiating, fixing,
maintaining, changing, or seeking to arrange terms
or conditions of employment, regardless of whether
the disputants stand in the proximate relation of
employer and employee.

Section 3.
(a) ‘Commerce’ means trade, traffic,
commerce, transportation, transmission, or
communication among the several States or
between any State and any place outside thereof.

(i) ‘Labor organization’ means a labor
organization engaged in an industry affecting
commerce and includes any organization of any
kind, any agency, or employee representation
committee, group, association, or plan so engaged
in which employees participate and which exists for
the purpose, in whole or in part, of dealing with

(b) ‘State’ includes any State of the United
States, the District of Columbia, Puerto Rico, the
Virgin Islands, American Samoa, Guam, Wake
Island, the Canal Zone, and Outer Continental
Shelf lands defined in the Outer Continental Shelf

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Section 204.

employers concerning grievances, labor disputes,
wages, rates of pay, hours, or other terms or
conditions of employment, and any conference,
general committee, joint or system board, or joint
council so engaged which is subordinate to a
national or international labor organization, other
than a State or local central body.

Nothing contained in this Act shall be construed to
require an attorney who is a member in good
standing of the bar of any State, to include in any
report required to be filed pursuant to the provisions
of this Act any information which was lawfully
communicated to such attorney by any of his clients
in the course of a legitimate attorney-client
relationship.

(j) A labor organization shall be
deemed to be engaged in an industry affecting
commerce if it

NATIONAL LABOR RELATIONS ACT

(1) is the certified representative
of employees under the provisions
of the National Labor Relations
Act, as amended, or the Railway
Labor Act, as amended; or

Section 8(c).
The expressing of any views, argument, or opinion,
or the discussion thereof, whether in written, printed,
graphic, or visual form, shall not constitute or be
evidence of an unfair labor practice under any of the
provisions of this Act, if such expression contains no
threat of reprisal or force or promise of benefit.

(2) although not certified, is a
national or international labor
organization or a local labor
organization recognized or acting as
the representative of employees of
an employer or employers engaged
in an industry affecting commerce;
or

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.

(3) has chartered a labor
organization or subsidiary body
which is representing or actively
seeking to represent employees of
employers within the meaning of
paragraph (1) or (2); or

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

(4) has been chartered by a labor
organization representing or actively
seeking to represent employees
within the meaning of paragraph (1)
or (2) as the local or subordinate
body through which such
employees may enjoy membership
or become affiliated with such labor
organization; or

Copies of labor organization annual financial reports,
employer reports, and labor relations consultant
reports filed for the year 2000 and after can be
viewed and printed at www.unionreports.gov.

(5) is a conference, general
committee, joint or system board, or
joint council, subordinate to a national
or international labor organization,
which includes a labor organization
engaged in an industry affecting
commerce within the meaning of any of
the preceding paragraphs of this
subsection, other than a State or local
central body.

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
(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 03/2022)

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