Labor Organization and Auxiliary Reports

Public reporting burden for this collection of information is estimated to average 710 hours per response in the first year,
539 hours per response in the second year, and 536 hours per response in the third year. This includes 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, Employment Standards Administration, Office of Labor-Management Standards, Division of
Interpretations and Standards, Room N-5605, 200 Constitution Avenue, NW, Washington, DC 20210.

INSTRUCTIONS FOR ELECTRONIC FORM LM-2
LABOR ORGANIZATION ANNUAL REPORT
(03/23/04)

GENERAL INSTRUCTIONS

II. WHAT FORM TO FILE

I. WHO MUST 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. 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) of
these instructions. Receipts of a trust in
which the labor organization is interested
should not be included in the total annual
receipts of the labor organization when
determining which form to file unless the
trust is wholly owned, wholly controlled,
and wholly financed by the labor
organization.

Every labor organization subject to the
Labor-Management 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 LM4, each year with the Office of LaborManagement Standards (OLMS) of the
U.S. Department of Labor's (Department)
Employment Standards Administration.
These laws cover labor organizations that
represent employees who work in private
industry, employees of the U.S. Postal
Service, and most Federal government
employees. Labor organizations that
represent only state, county, or municipal
government employees are not covered
by these laws and, therefore, are not
required to file, except that any
"conference, general committee, joint or
system board, or joint council" that is
subordinate to a national or international
labor organization is a labor organization
under the LMRDA and is required to file a
financial report if the national or
international labor organization is a labor
organization engaged in an industry
affecting commerce within the meaning of
section 3(j) of the LMRDA. If you have a
question about whether the labor
organization is required to file, contact the
nearest OLMS field office listed at the end
of these instructions.

Labor organizations with total annual
receipts of less than $250,000 may file the
simplified annual report Form LM-3, if not
in trusteeship as defined in Section IX
(Labor Organizations 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.
NOTE: Certain labor organizations are
required to file Form 990, Return of
Organization Exempt from Income Tax,
with the Internal Revenue Service (IRS).
The IRS has accepted a copy of the labor
organization's Form LM-2 in the past to
provide some of the information required
by Form 990. See the instructions for the
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current Form 990 for details. Filing Form
LM-2 with the IRS does not satisfy the
labor organization's reporting requirement
with the U.S. Department of Labor.

same reasons may be used to support
both exemptions. If it is possible to file
Form LM-2, or one or more Form T-1s
electronically, no exemption should be
claimed for those reports, even though an
exemption is warranted for a related
report.

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.

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 file Form LM-2 or T-1 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 the OLMS Division of
Interpretations and Standards, which can
be reached at the address below, by email
at [email protected], by phone at
202-693-0123, or by fax at 202-693-1340.

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, and Form T-1 Trust Annual
Report as described in Section X (Trusts
in Which a Labor Organization is
Interested) of these instructions, must be
submitted electronically to the
Department. A Form LM-2 and T-1 filer
will be able to file a report in paper format
only if it asserts a temporary hardship
exemption or applies for and is granted a
continuing hardship exemption. Forms
LM-3 and LM-4 may be prepared and
submitted electronically but it is not
required.

Note: If either the paper filing or the
electronic filing is not received in the
timeframe specified above, the report will
be considered delinquent.
CONTINUING HARDSHIP EXEMPTION:
(a) A labor organization may apply in
writing for a continuing hardship
exemption if Form LM-2 or T-1 cannot be
filed electronically without undue burden
or expense. Such written application shall
be received at least 30 days prior to the
required due date of the report(s). The
written application shall contain the
information set forth in paragraph (b).
The application must be mailed to the
following address:

HARDSHIP EXEMPTIONS
A labor organization that must file Form
LM-2 or T-1 may assert a temporary
hardship exemption or apply for a
continuing hardship exemption to prepare
and submit the report in paper format. If a
labor organization files both Form LM-2
and Form T-1, the exemption must be
separately asserted for each report,
although in appropriate circumstances the

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U.S. Department of Labor
Employment Standards Administration
Office of Labor-Management Standards
200 Constitution Avenue, NW
Room N-5605
Washington, DC 20210-0001

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

Questions regarding the application
should be directed to the OLMS Division
of Interpretations and Standards, which
can be reached at the above address, by
e-mail at [email protected], by
phone at 202-693-0123, or by fax at 202693-1340.

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 Web site at
http://www.union-reports.dol.gov. Copies
of reports and union constitutions and
bylaws can also be ordered at the same
Web site. Reports may also be examined
and copies purchased at the OLMS Public
Disclosure Room at the following address:

V. PUBLIC DISCLOSURE

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

U.S. Department of Labor
Employment Standards Administration
Office of Labor-Management Standards
200 Constitution Avenue, NW
Room N-5608
Washington, DC 20210-0001

VI. OFFICER RESPONSIBILITIES
AND PENALTIES

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

The president and treasurer or the
corresponding principal officers of the
labor 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.

(d) If the request is granted, the labor
organization shall submit the report(s) in
paper format by the required due date.
The filer may be required to submit Form
LM-2 or T-1 in electronic format upon the
expiration of the period for which the
exemption is granted. Indicate in Item 3
(Amended, Hardship Exempted, or
Terminal Report) that the labor
organization is filing under the hardship
exemption procedures.

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

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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."

SPECIAL INSTRUCTIONS
FOR CERTAIN
ORGANIZATIONS
IX. LABOR ORGANIZATIONS IN
TRUSTEESHIP

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.

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."

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.

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 do so, click
on the “Add Signature Block” button on
page 1 to open a signature page near the
end of the form.

X. TRUSTS IN WHICH A LABOR
ORGANIZATION IS INTERESTED

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.

The labor organization must disclose
assets, liabilities, receipts, and
disbursements of a significant trust in
which the labor organization is interested.

The labor organization is required to
report information about any trust in which
it is interested on the Form T-1. See
Section X (Trusts In Which A Labor
Organization Is Interested).

…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

A trust in which a labor organization is
interested is defined in Section 3(l) of the
LMRDA (29 U.S.C. 402(l)) as

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organization, and (2) a primary
purpose of which is to provide
benefits for the members of such
labor organization or their
beneficiaries.

$10,000 or more annually, the labor
organization must file a Form T-1 to report
all of the assets, liabilities, receipts, and
disbursements of the trust and other
information about the trust.

The definition of a trust in which a labor
organization is interested may include, but
is not limited to, joint funds administered
by a union and an employer pursuant to a
collective bargaining agreement,
educational or training institutions, banks
or credit unions created for the benefit of
union members, and redevelopment or
investment groups established by the
union for the benefit of its members. The
determination whether a particular entity is
a trust in which a labor organization is
interested must be based on the facts in
each case. A trust will be considered
significant, and therefore must be reported
on Form T-1, if (1) it had annual receipts
of $250,000 or more during its most recent
fiscal year, and (2) the labor organization’s
financial contribution to the trust or the
contribution made on the labor
organization’s behalf, or as a result of a
negotiated agreement to which the labor
organization is a party, is $10,000 or more
annually.

No Form T-1 should be filed for any labor
organization that already files a Form LM2, LM-3, or LM-4, nor should a report be
filed for any entity that is expressly
exempted from reporting in the Act. No
separate report need be filed for Political
Action Committee (PAC) funds if publicly
available reports on the PAC funds are
filed with a Federal or state agency, or for
a political organization for which reports
are filed with the Internal Revenue Service
pursuant to 26 U.S.C. 527. No separate
report is required for an employee benefit
plan that filed a complete and timely
annual report pursuant to the
requirements of the Employee Retirement
Income Security Act of 1974 (ERISA), 29
U.S.C. 1023, 1024(a), and 1030, and 29
C.F.R. 2520.103-1, for a plan year ending
during the reporting period of the union (a
notice filed with the Secretary of Labor
pursuant to an exemption from reporting
and disclosure does not constitute a
complete annual financial report).

If a trust has annual receipts of less than
$250,000 or if the labor organization's
financial contribution to a trust that has
annual receipts of $250,000 or more, or
the contribution made on the labor
organization's behalf, or as a result of a
negotiated agreement to which the labor
organization is a party, is less than
$10,000 annually, the labor organization
need only report the existence of the trust
and the amount of the contribution. This
information should be reported in Item 69
as required by the instructions for Item 10
and, if the contribution was made by the
labor organization itself, in the appropriate
disbursement item in Statement B.

A labor organization may complete only
Items 1 through 15 and Items 26-27
(Signatures) of Form T-1 if annual audits
prepared according to standards set forth
in the Form T-1 instructions are freely
available on demand under § 302(c)(5)(B)
of the Labor Management Relations Act,
1947 (LMRA), 29 U.S.C. 186(c)(5)(B), and
a copy of the audit is filed with the Form T1.
Form T-1, or a qualifying audit, must be
filed within 90 days after the end of the
union's fiscal year. If the trust's fiscal year
is not the same as the labor organization's
fiscal year, state when the trust's fiscal
year ends in Item 69 as required by the
instructions for Item 10. See Instructions
for Form T-1, Trust Annual Report.

If the labor organization's financial
contribution to a trust, or the contribution
made on the labor organization's behalf,
or as a result of a negotiated agreement to
which the labor organization is a party, is

Questions regarding these reporting
requirements should be directed to the

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OLMS Division of Interpretations and
Standards, which can be reached at the
above address, by email at [email protected], by phone at 202-6930123 or by fax at 202-693-1340. The
Department will publish additional
information giving further practical
guidance on the reporting requirements
for trusts on the OLMS Web site at
http://www.olms.dol.gov.

organization that participated in forming
the Institute, or that appoints a member to
its governing body, must report the
Educational Institute as a trust in which it
is interested.
Example D: The Bank – A reporting labor
organization forms a bank that is
chartered and licensed under federal and
state laws, or selects a member of the
board of directors of a bank that is already
in existence, for the purpose of ensuring
that banking services are available to
members at reasonable cost, or as an
investment for the purpose of increasing
funds available for union activities for the
benefit of union members. Any labor
organization that participated in forming
the bank, or that appoints a member to the
bank's board of directors, must report the
bank as a trust in which it has an interest.

Examples of a trust in which a labor
organization is interested may include, but
are not limited to, the following entities:
Example A: The Building Corporation
– A labor organization creates a
corporation which owns the building where
the union has its offices. The building
corporation must be reported as a trust in
which the labor organization is interested.
Example B: The Redevelopment
Corporation – A labor organization
creates an entity named the
Redevelopment Corporation, or appoints
one or more of the members of the
governing board of the Corporation, which
is established primarily to enable
members of the labor organization to
obtain low cost housing constructed with
Federal Housing and Urban Development
(HUD) grants. The Redevelopment
Corporation must be reported as a trust in
which it is interested. A labor organization
that neither participated in the creation of
the Corporation, nor appointed members
of its governing board, but loaned money
to the Corporation to use as matching
money for HUD grants need not report the
Corporation as a trust in which it is
interested.

Example E: Joint Funds – A reporting
labor organization that forms a "joint fund"
with a large national manufacturer to offer
a variety of training and jobs skills
programs for members of the labor
organization, or appoints a member to the
governing body of such a fund, must
report the joint fund as a trust in which the
labor organization has an interest.
Example F: Job Targeting Fund – A
reporting labor organization creates an
entity for the purpose of making targeted
disbursements to increase employment
opportunities for its members. The fund
must be reported as a trust in which the
labor organization is interested.
Example G: 302(c)(5) through (9) Plans
– A reporting labor organization forms a
plan permitted under Section 302(c)(5)
through (9) of the LMRA (29 U.S.C. 186
(c)(5) through (9)), and files a complete
annual financial report as required under
ERISA. The labor organization reports
only that the plan exists and states where
the ERISA annual financial report may be
viewed. This information should be
reported in Item 69. No Form T-1 need be
filed even if the labor organization
contributes more than $10,000 to the plan.

Example C: The Educational Institute –
Five reporting labor organizations form the
Educational Institute to provide
educational services primarily for the
benefit of their members. Similar services
are also provided to the general public.
Each labor organization contributes funds
to start the Educational Institute, which will
then offer various educational programs
that will generate revenue. Each labor

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reports.dol.gov, or by contacting the
nearest OLMS field office listed at the end
of these instructions.

XI. COMPLETING FORM LM-2
INTRODUCTION

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.

Opening the Form LM-2 from either the
Web site or as a saved file should launch
Adobe and open the form.
Items 1, 2, and 4-7 are “pre-filled” items.
These fields were filled in by the software
based on information you entered when
you accessed and downloaded the form
from our Web site. You cannot edit these
fields.

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
report should cover a full 12-month period
from January 1 to December 31.

Most pages have a “Perform Calculations”
button to total and transfer data to fields in
various parts of the form. You may click
on one or more of these buttons as you fill
out the form at any time.
You may click on the “Validate Form”
button at any time to check for errors. This
action will generate an “Errors Page”
listing any errors that will need to be
corrected before you will be able to sign
the form. Clicking on the signature lines
will also perform the validation function.

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.

INFORMATION ITEMS 1–21
Answer Items 1 through 21 as instructed.
Select the appropriate box for those
questions requiring a "Yes" or "No"
answer; do not leave both boxes blank.
Enter a single "0" in the boxes for items
requiring a number or dollar amount if
there is nothing to report.
1. FILE NUMBER — The software will
enter the labor organization’s 6-digit file
number here and at the top of each page
of Form LM-2. This is the number you
entered when you downloaded Form LM2. If the number is incorrect, you must
download another copy of the form using
the correct number. If the labor
organization does not have the number on
file and cannot obtain the number from
prior reports filed with the Department, the
number can be obtained from the OLMS
Web site at http://www.union-

4. AFFILIATION OR ORGANIZATION

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NAME — The software will access this
information from the OLMS database and
enter the name of the national or
international labor organization that
granted the labor organization a charter.
"Affiliates," within the meaning of these
instructions, are labor organizations
chartered by the same parent body,
governed by the same constitution and
bylaws, or having 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.

building and room number should be
included. These fields are pre-filled from
the OLMS database but can be edited by
the filer.
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.
10. TRUSTS OR FUNDS — Answer
"Yes" to Item 10, if the labor organization
has an interest in a trust as defined in 29
U.S.C. 402(l) (see Section X of these
Instructions). Provide in Item 69
(Additional Information) the full name,
address, and purpose of each trust. Also
include in Item 69 the fiscal year ending
date for any trust for which a Form T-1 is
filed if the trust’s fiscal year is different
from that of the labor organization. If no
Form T-1 is required to be filed on the
trust because (1) the trust had annual
receipts of less than $250,000 during the
trust’s most recent fiscal year or (2) the
labor organization’s financial contribution
to the trust or the contribution made on the
labor organization’s behalf, or as a result
of a negotiated agreement to which the
labor organization is a party, is less than
$10,000, the labor organization should
also report the amount of the contribution
in Item 69 and, if the contribution was
made by the labor organization itself, in
the appropriate disbursement item in
Statement B. Additionally, if no Form T-1
is filed because financial information is
already available as a result of the
disclosure requirements of another
Federal statute, list the name of any
government agency, such as the
Employee Benefits Security Administration
(EBSA) of the Department of Labor, 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. See
Instructions for Form T-1, Trust Annual
Report, for guidance on reporting the

If the labor organization has not reported
such an affiliation, the software will enter
the name of the labor organization as
currently identified in the labor
organization's constitution and bylaws or
other organizational documents.
This item cannot be edited. If the labor
organization needs to change this
information, contact OLMS at (202) 6930124.
5. DESIGNATION — The software will
enter the specific designation that is used
to identify the labor organization, such as
Local, Lodge, Branch, Joint Board, Joint
Council, District Council, etc. This field
cannot be edited.
6. DESIGNATION NUMBER — The
software will enter the number or other
identifier, if any, by which the labor
organization is known. This field cannot
be edited.
7. UNIT NAME — The software will enter
any additional or alternate name by which
the labor organization is known, such as
"Chicago Area Local." This field cannot be
edited.
8. MAILING ADDRESS — The software
will enter the current address where mail
is most likely to reach the labor
organization as quickly as possible. The
first and last name of the person, if any, to
whom such mail should be sent and any

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assets, liabilities, receipts, disbursements,
and other information about these entities.

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 — If the labor organization
answered "Yes" to Item 11, provide in
Item 69 (Additional Information) the full
name of each separate political action
committee (PAC) and list the name of any
government agency, such as the Federal
Election Commission or a state agency,
with which the PAC has filed a publicly
available report, and the relevant file
number of the PAC. (PAC funds 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
totaled $5,000 or more, 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 listed at the end
of these instructions.

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
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.

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

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

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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).

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.

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.

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.

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 co-signed by the labor organization,
or a pending lawsuit that could result in
the labor organization being ordered to
pay damages or make other payments.

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:

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
regardless of whether or not the possible
losses would have a materially adverse
effect on the labor organization's financial

• 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;

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•
•
•
•
•
•

•

•

•

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.

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.
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 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.

Information on obtaining Form LM-1 may
be obtained from the OLMS Web site at
http://www.olms.dol.gov or from any
OLMS field office listed at the end of these
instructions.

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.

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.

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.

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.
20. NUMBER OF MEMBERS — After
Schedule 13 is completed and the
“Perform Calculations” button is clicked,
the software will transfer the total in Line
8, Column (B) (Membership Status) to
Item 20.

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SCHEDULE 1 – ACCOUNTS
RECEIVABLE AGING SCHEDULE –
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.

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.
REPORTING CLASSIFICATIONS

Column (A): Enter on Lines 1 through 24
the name of any 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.

Complete all items and lines on the form.
Do not use different accounting
classifications or change the wording of
any item or line.
BEGINNING AND ENDING AMOUNTS
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 the
reporting period on last year's report. If
the amounts are not the same, fully
explain the difference in Item 69
(Additional Information).

Column (B): Enter on Lines 1 through 24
the total amount of money owed to the
labor organization by the entity or
individual at the end of the reporting
period. The software will enter on Line 25
the total from any continuation pages, add
Lines 1 through 25, and enter the total on
Line 26. Enter on Line 27 the total
amount of money owed to the labor
organization in all other accounts
receivable not required to be reported
above. The software will add Lines 26
and 27 and enter the total on Line 28.
The total from Line 28, Column (B) will be
forwarded to Item 23, Column (B) of
Statement A.

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.

Column (C): Enter on Lines 1 through 24
the total amount of money owed to the
labor organization by the entity or
individual at the end of the reporting
period that is 90 to 180 days past due.
The software will enter on Line 25 the total
from any continuation pages, add Lines 1
through 25, and enter the total on Line 26.
Enter on Line 27 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

COMPLETE ALL ITEMS 22 THROUGH
68
Complete all items in Statement A and
Statement B. Enter "0" where
appropriate.

SCHEDULES 1 THROUGH 12
- 12 –

past due. The software will add Lines 26
and 27 and enter the total on Line 28.

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).

Column (D): Enter on Lines 1 through 24
the total amount of money owed to the
labor organization by the entity or
individual at the end of the reporting
period that is more than 180 days past
due. The software will enter on Line 25
the total from any continuation pages, add
Lines 1 through 25, and enter the total on
Line 26. Enter on Line 27 the total
amount of money owed to the labor
organization in all other accounts
receivable (those of less than $5,000) that
are more than 180 days past due. The
software will add Lines 26 and 27 and
enter the total on Line 28.

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:

Column (E): Enter on Lines 1 through 24
the total amount of money owed to the
labor organization by the 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. The
software will enter on Line 25 the total
from any continuation pages, add Lines 1
through 25, and enter the total on Line 26.
Enter on Line 27 the total amount of
money owed to the labor organization in
all other accounts receivable (those of
less than $5,000) 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. The software will add Lines 26
and 27 and enter the total on Line 28.

• 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.

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).

• 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.

SCHEDULE 2 – LOANS RECEIVABLE
— Report details of all direct and indirect
loans (whether or not evidenced by
promissory notes or secured by
mortgages) owed to the labor organization

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

- 13 –

criteria.

Columns (D)(1) and (D)(2): Enter on
Lines 1 through 3 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. The
software will enter on Line 4 the totals
from any continuation pages. Enter on
Line 5 the amount of loan repayments
from all other loans. The software will add
Lines 1 through 5, Columns (D)(1) and
(D)(2), and enter the totals on Line 6. The
software will enter the total from Line 6,
Column (D)(1) in Item 45 (Repayments of
Loans Made) of Statement B. Explain in
Item 69 (Additional Information) any noncash amounts reported in Column (D)(2).

Column (A): Enter the following
information on Lines 1 through 3 (and on
continuation pages if necessary):
• The name of each officer, employee, or
member whose total loan indebtedness
to the labor organization at any time
during the reporting period exceeded
$250, and the name of each business
enterprise that 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 on Lines 1 through 3
the loan amounts outstanding at the start
of the reporting period from each listed
individual and business enterprise. The
software will enter on Line 4 the total from
any continuation pages. Enter on Line 5
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. The
software will add Lines 1 through 5 and
enter the total on Line 6.

Column (E): Enter on Lines 1 through 3
the loan amounts outstanding at the end
of the reporting period for each listed
individual and business enterprise. The
software will enter on Line 4 the total from
any continuation pages. Enter on Line 5
the total amount outstanding at the end of
the reporting period for all other loans.
The software will add Lines 1 through 5
and enter the total on Line 6 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 (C): Enter on Lines 1 through 3
the amount of loans made during the
reporting period to each listed individual
and business enterprise. The software
will enter on Line 4 the total from any
continuation pages. Enter on Line 5 the
total of all other loans made during the
reporting period. The software will add
Lines 1 through 5 and enter the total on
Line 6 and in Item 61 (Loans Made) of
Statement B.

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.
SCHEDULE 3 – SALE OF
INVESTMENTS AND FIXED ASSETS —

- 14 –

Report details of the sale or redemption 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 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.

loan in Schedule 2 (Loans Receivable).
The software will enter on Line 12,
Columns (B) through (E), the totals from
any continuation pages; add Lines 1
through 12, Columns (B) through (E); and
enter the totals on Line 13.
Enter on Line 14 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.
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 Line 14.
Interest and dividends received during the
reporting period must be reported in Items
40 (Interest) and 41 (Dividends).

Column (A): Enter on Lines 1 through 11
(and on continuation pages, if necessary)
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.
Column (B): Enter the total cost of each
type of investment (including any
transaction costs) or fixed asset described
in Column (A).

The software will subtract Line 14 from
Line 13, Column (E), and enter the
difference on Line 15 and in Item 43 (Sale
of Investments and Fixed Assets) of
Statement B.

Column (C): Enter the value at which the
investments or fixed assets were shown
on the labor organization's books.

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.

Column (D): Enter the gross sales (or
contract) price of the investments or fixed
assets.
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

Column (A): Enter on Lines 1 through 11
(and on continuation pages, if necessary)
a general description of the type of
investment or fixed asset purchased, such
as U.S. Treasury securities, stocks,

- 15 –

bonds, land, automobiles, etc. If land or
buildings were purchased, enter the
location of the property, including the
street address, if appropriate.

reported on Line 14 of Schedule 3 (Sale of
Investments and Fixed Assets).
The software will subtract Line 14 from
Line 13, Column (D), and enter the
difference on Line 15 and in Item 60
(Purchase of Investments and Fixed
Assets) of Statement B.

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

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 any
investments in a trust as defined in
Section X (Trusts in Which a Labor
Organization is Interested) 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 (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 the cost, book value, and tradein allowance in accordance with the
instructions for Item 15.
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.

Line 1: 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 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.

The software will enter on Line 12,
Columns (B) through (D), the totals from
any continuation pages; add Lines 1
through 12, Columns (B) through (D); and
enter the totals on Line 13.
Enter on Line 14 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.
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 Line 14.
Interest and dividends received during the
reporting period must be reported in Items
40 (Interest) and 41 (Dividends). The total
on Line 14 must agree with the amount

Line 2: 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 3: List in Column (A) each
marketable security that has a book value
over $5,000 and exceeds 5% of the total
book value entered on Line 2 and enter its
book value in Column (B).
Line 4: Enter 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

- 16 –

mortgages purchased on a block basis.

the labor organization owns multiple
parcels or buildings.

Line 5: Enter 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).
Totals from any continuation pages will
automatically be calculated and entered
by the software.

Line 6: List in Column (A) each other
investment that has a book value over
$5,000 and exceeds 5% of the total book
value entered on Line 5 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). The software will enter the totals from
any continuation pages. 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.

NOTE: All trusts in which the labor
organization is interested which are
investments of the labor organization
(such as real estate trusts, building
corporations, etc.) must be reported in
Schedule 5. On Lines 6(a) through (d)
enter the name of each trust in Column
(A) and the labor organization's share of
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.
The software will enter the totals from any
continuation pages. 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).

The software will enter on Line 6(e) and
Line 3(d) the total from any continuation
pages.
Line 7: The software will add Lines 2 and
5 and enter the total on Line 7 and in Item
26 (Investments), Column (B) of
Statement A.
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.

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, including totals from any
continuation pages. It is not necessary to
secure a formal appraisal of the 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 software will add Lines 1 through 7 for
each of Columns (B) through (E), and
enter the totals on Line 8. The software
will enter the total from Line 8, Column (D)
in Item 27 (Fixed Assets), Column (B) of
Statement A.

Column (A): Enter on Line 1 the location
of any land and on Line 3 the location of
any buildings owned by the labor
organization. Use continuation pages if

SCHEDULE 7 – OTHER ASSETS —
Report details of all the labor

- 17 –

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 name of any 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.

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 (B): Enter on Lines 1 through 24
the total amount of money owed by the
labor organization to the entity or
individual at the end of the reporting
period. The software will enter on Line 25
the total from any continuation pages,
add Lines 1 through 25, and enter the total
on Line 26. Enter on Line 27 the total
amount of money owed by the labor
organization in all other accounts payable
not required to be reported above. The
software will add Lines 26 and 27 and
enter the total on Line 28. The software
will enter the total from Line 28, Column
(B) in Item 30, Column (D) of Statement A.

NOTE: If the labor organization has an
ownership interest of a non-investment
nature in a trust in which it is interested
(such as a training fund) the value of the
labor organization's ownership interest in
the entity as shown on the labor
organization’s books must be reported in
Schedule 7 (Other Assets). Enter in
Column (A) the name of any such entity.
Enter in Column (B) the value as shown
on the labor organization's books of its
share of the net assets of any such entity.

Column (C): Enter on Lines 1 through 24
the total amount of money owed by the
labor organization to the entity or
individual at the end of the reporting
period that is 90 to 180 days past due.
The software will enter on Line 25 the total
from any continuation pages, add Lines 1
through 25, and enter the total on Line 26.
Enter on Line 27 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. The software will add Lines 26 and
27 and enter the total on Line 28.

The software will enter on Line 14 the total
from any continuation pages, add Lines 1
through 14, and enter the total on Line 15
and in Item 28 (Other Assets), Column (B)
of Statement A.

Column (D): Enter on Lines 1 through 24
the total amount of money owed by the
labor organization to the entity or
individual at the end of the reporting
period that is more than 180 days past
due. The software will enter on Line 25
the total from any continuation pages,
add Lines 1 through 25, and enter the total
on Line 26. Enter on Line 27 the total
amount of money owed by the labor
organization in all other accounts payable
(those of less than $5,000) that are more

SCHEDULE 8 – ACCOUNTS PAYABLE
AGING SCHEDULE – 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.
Column (A): Enter on Lines 1 through 24

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than 180 days past due. The software will
add Lines 26 and 27 and enter the total on
Line 28.

enter on Line 12 the total from any
continuation pages, add Lines 1 through
12, and enter the total on Line 13.

Column (E): Enter on Lines 1 through 24
the total amount of money owed by the
labor organization to the 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. The software will
enter on Line 25 the total from any
continuation pages, add Lines 1 through
25, and enter the total on Line 26. Enter
on Line 27 the total amount of money
owed by the labor organization in all other
accounts payable (those of less than
$5,000) 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. The software will
add Lines 26 and 27 and enter the total on
Line 28.

Column (C): For each loan source listed
in Column (A), enter the amount, if any,
obtained by the labor organization during
the reporting period. The software will
enter on Line 12 the total from any
continuation pages, add Lines 1 through
12, and enter the total on Line 13. 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). The software will
add Lines 1 through 12 and enter the total
on Line 13 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. The
software will enter on Line 12 the totals
from any continuation pages; add Lines 1
through 12, Columns (D)(1) and (D)(2);
and enter the totals on Line 13. The
software will enter the total from Line 13,
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).

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 —
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 (A): Enter on Lines 1 through 11
(and on continuation pages, if necessary)
the name of each business enterprise to
which a loan was payable. Also list the
source of all other loans by general
categories, such as labor organizations,
individuals, etc.

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.
The software will enter on Line 12 the total
from any continuation pages. If any loans
payable were written off during the
reporting period, the reason and amount

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. The software will

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must be reported in Item 69 (Additional
Information). The software will add Lines
1 through 12 and enter the total on Line
13.

indirect disbursements to officers during
the reporting period. Also report the
percentage of time spent by each officer in
the categories provided.

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.

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

Enter in Column (B) the amount of each
liability described in Column (A). The
software will enter on Line 13 the total
from any continuation pages, add Lines 1
through 13, and enter the total on Line 14
and in Item 33 (Other Liabilities), Column
(D) of Statement A.
SCHEDULE 11 – ALL OFFICERS AND
DISBURSEMENTS TO OFFICERS — List
all the labor organization's officers and
report all salaries and other direct and

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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).

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 (C): Use the drop-down menu to
select the status of each officer: "N" for a
new officer who took office during the
reporting period; "P" for a past officer who
was not in office at the end of the
reporting period; or "C" for a continuing
officer who was in office before the
reporting period and was still in office at
the end of the reporting period. If any
officer was not elected at a regular
election in accordance with the labor
organization's constitution and bylaws or
other governing documents on file with
OLMS, explain the manner in which the
officer was chosen in Item 69 (Additional
Information).

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 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.
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.

• 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;

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

• Office supplies, equipment, and facilities
furnished to officers by the labor
organization for use in conducting

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official business; and

and enter the difference on Line 9.

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

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.

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

Using these percentages, the software will
aggregate the amount of total
disbursements (Column (H)) allocated to
each schedule for every officer and enter
the total on Line 3 of the Detailed
Summary Page for Schedules 15-19.

Column (H): The software will add
Columns (D) through (G) of each line and
enter the totals in Column (H).
The software will enter on Line 6 the totals
from any continuation pages for Schedule
11.

SPECIAL RULES FOR
AUTOMOBILES

The software will enter the totals of lines 1
through 6 for each Column (D) through (H)
on Line 7.

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

Enter on Line 8 the total amount of
withheld taxes, payroll deductions, and all
other deductions. The software will
subtract Line 8 from Line 7, Column (H),

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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).

disbursements from the labor organization
or from the labor organization and any
affiliates and/or trusts 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 or trusts but should include
only the disbursements made by the labor
organization.

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.

Column (B): Enter the position each listed
employee held in the labor organization.
Column (C): Enter the name of any
affiliate or trust that paid any salaries,
allowances, or expenses on behalf of a
listed employee.
Columns (D) through (G): To complete
Columns (D) through (G), follow the
instructions for Columns (D) through (G)
of Schedule 11.

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.

Enter on Line 6, Columns (D) through (G)
the totals of all gross salaries, allowances,
and other disbursements for all employees
of the labor organization not required to be
listed above.

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.

The software will enter on Line 7 the totals
from any continuation pages for Schedule
12.

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.

The software will add Columns (D)
through (G) for each of Lines 1 through 7,
enter the totals in Column (H), and
allocate the totals in Column (H) to
Schedules 15 through 19 in accordance
with the percentages you enter in Line (I)
as described in Schedule 11. The
software will enter the totals on Line 4 of
the appropriate schedule on the Detailed
Summary Page.

Column (A): Enter the last name, first
name, and middle initial of each employee
who during the reporting period received
more than $10,000 in gross salaries,
allowances, and other direct and indirect

The software will enter the totals of Lines
1 through 7 for each Column (D) through
(H) on Line 8.
Enter on Line 9 the total amount of
withheld taxes, payroll deductions, and all

- 23 –

other deductions. The software will
subtract Line 9 from Line 8, Column (H),
and enter the difference on Line 10.

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. Note that
before completing the Detailed
Summary Page for Schedules 14
through 19, you must complete the
itemization pages as described below.

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.

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. This
process is discussed further below.

In Column (B) enter the number of
members for each of the membership
categories listed in Column (A).
Members (Line 8) – The software will
enter the total of all members of the labor
organization (Total of Lines 1 through 7)
on Line 8 and in Item 20 (Number of
Members).
Agency Fee Paying Nonmembers (Line
9) – 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.

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.

Total Members/Fee Payers (Line 10) –
The software will enter the total of Lines 8
and 9, which will include all members and
agency fee payers. The total in Column
(B) is not the total number of members of
the labor organization.
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).

SCHEDULES 14 THROUGH 19
Schedules 14 through 19 provide detailed
information on the financial operations of
the labor organization in categories that

All disbursements, other than those
reported elsewhere in Statement B, must

- 24 –

be allocated to Schedules 15 though 19,
as appropriate.

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).

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

Procedures for Completing Schedules 14
Through 19.
Before completing the Detailed Summary
Page for Schedules 14 through 19,
complete an Initial Itemization Page for
each payer/payee for whom there is (1) an
individual 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
Initial Itemization Page for disbursements
to officers or employees because these
disbursements are reported in Lines 3 and
4 of the Detailed Summary Page. A
separate set of continuation pages must
be used for each receipt and
disbursement schedule.

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 I on an
Initial Itemization Page for that vendor for
Schedule 15 (Representational Activities)
as discussed below.
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 Initial
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.

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.
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.
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,

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

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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.

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 (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.

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 (E) the amount of the
receipt/disbursement.
The software will enter in Line (F) the total
of all transactions listed in Column (E).
The software will enter in Line (G) the
totals from any continuation Itemization
Pages for this payee/payer.

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.

The software will enter in Line (H) the total
of all itemized transactions with this
payee/payer (the sum of Lines (F) and
(G)).

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 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.

Enter in Line (I) the total of all nonitemized transactions for the payee/payer
(that is, all individual transactions of less
than $5,000 each).
The software will enter in Line (J) the total
of all transactions with the payee/payer for
this schedule (the sum of Lines (H) and
(I)).
Special Instructions for Reporting Credit
Card Disbursements

Special Procedures for Reporting
Confidential Information

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.

Filers may use the procedure described
below to report the following types of
information:
•

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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) 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.

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,

•

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

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.”

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 Receipts)
or in Line 5 of Summary Schedules 15
(Representational Activities) or 19 (Union
Administration). In Item 69 (Additional

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 will enter in Line 1
the total of all itemized receipts during the
reporting period from named payers. This
is the sum of the amounts entered in Line

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(H) on all Initial Itemization Pages for the
schedule.

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.

The software will enter in Line 2 the total
of all non-itemized receipts from named
payers. This is the sum of the amounts
entered in Line (I) on all Initial Itemization
Pages for the schedule.
Enter in 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 will enter in Line 6 the total
of Lines 1 through 5 and forward 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, $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.

The software will enter in Line 4 the total
of Lines 1 through 3 and forward this total
to Item 48 of Statement B.
For Summary Schedules 15 –19, the
software will enter in Line 1 the total of all
itemized disbursements during the
reporting period to named vendors. This
is the sum of the amounts entered in Line
(H) on all Initial Itemization Pages for the
schedule.
The software will enter in Line 2 the total
of all non-itemized disbursements to
named vendors. This is the sum of the
amounts entered in Line (I) on all Initial
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 which merged into the labor
organization.

The software will enter in 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 in Line (I) of
Schedule 11.
The software will enter 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 in Line (I) of
Schedule 12.
Enter in Line 5 the total of all other
disbursements during the reporting period
relating to the schedule. This is the total

For all major receipts in this category:

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An Initial Itemization Page must be
completed for each payer. Only one
payer should be reported per page. If the
Initial Itemization Page does not provide
enough space, the continuation
Itemization Pages should be used to
report additional receipts from the payer.
The software will add the total amount of
itemized receipts from named vendors
(the sum of the amounts entered in Line
(H) on all Initial Itemization Pages for
Schedule 14) and enter the total on Line 1
of Summary Schedule 14 on the Detailed
Summary Page. The software will add the
total amount of non-itemized receipts from
named vendors (the sum of the amounts
entered in Line (I) on all Initial Itemization
Pages for Schedule 14) and enter the total
on Line 2 of Summary Schedule 14. Enter
the total amount of all other receipts
relating to this schedule from other payers
during the reporting period on Line 3 of
Summary Schedule 14. 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. The software
will add Lines 1 through 3 and enter the
total on Line 4 of Summary Schedule 14
and in Item 48 (Other Receipts) of
Statement B.

Enter in Column (A) of an Initial
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.
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.
Enter in Column (C) the purpose of each
individual receipt of $5,000 or more from
the payer in sufficient detail to determine
why the receipt cannot be allocated to
another schedule.
Enter in Column (D) the date that the
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.
Enter in Column (E) the amount of the
receipt of $5,000 or more.

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.

The software will enter in Line (F) the total
of all transactions listed in Column (E).
The software will enter in Line (G) the
totals from any continuation Itemization
Pages for this payer.
The software will enter in Line (H) the total
of all itemized receipts from this payer (the
sum of Lines (F) and (G)).
Enter in Line (I) the total of all nonitemized receipts from this payer (that is,
all individual receipts of less than $5,000
each).
The software will enter in Line (J) the total
of all transactions with the payer for this
schedule (the sum of Lines (H) and (I)).

- 29 –

The software will enter in Line (G) the
totals from any Continuation Itemization
Pages for this payee.

For all major disbursements in this
category:
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 city and state are
sufficient.

The software will enter in Line (H) the total
of all itemized disbursements to this payee
(the sum of Lines (F) and (G)).
Enter in Line (I) the total of all nonitemized disbursements to this payee (that
is, all individual disbursements of less
than $5,000 each).
The software will enter in Line (J) the total
of all transactions with this payee for this
schedule (the sum of Lines (H) and (I)).

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.

An Initial Itemization Page must be
completed for each payee. Only one
payee should be reported per page. If the
Initial Itemization Page does not provide
enough space, the continuation
Itemization Page(s) should be used to
report additional disbursements to the
payee.

Enter in Column (C) the purpose of the
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 the subject of the
organizing activity need be identified.

The software will add the total amount of
itemized disbursements to named vendors
(the sum of the amounts entered in Line
(H) on all Initial Itemization Pages for
Schedule 15) and enter the total on Line 1
of Summary Schedule 15 on the Detailed
Summary Page. The software will add the
total amount of non-itemized
disbursements to named vendors (the
sum of the amounts entered in Line (I) on
all Initial Itemization Pages for Schedule
15) and enter the total on Line 2 of
Summary Schedule 15. The software will
enter 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. The software will enter 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 the total amount of all
other disbursements relating to this
schedule made to other payees during the
reporting period on Line 5 of Summary

Enter in Column (D) the date that the
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 in Column (E) the amount of the
disbursement of $5,000 or more.
The software will enter in Line (F) the total
of all disbursements listed in Column (E).

- 30 –

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

For all major disbursements in this
category:
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.

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.

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.
Enter in Column (C) the purpose of the
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.

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-the-vote
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 26 U.S.C. 527, and
other political disbursements.

Enter in Column (D) the date that the
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 in Column (E) the amount of the
disbursement of $5,000 or more.

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The software will enter in Line (F) the total
of all disbursements listed in Column (E).

amount of all other disbursements relating
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 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
will add Lines 1 through 5 and enter the
total on Line 6 of Summary Schedule 16
and in Item 51 (Political Activities and
Lobbying) of Statement B.

The software will enter in Line (G) the
totals from any continuation Itemization
Pages for this payee.
The software will enter in Line (H) the total
of all itemized disbursements to this payee
(the sum of Lines (F) and (G)).
Enter in Line (I) the total of all nonitemized disbursements to this payee (that
is, all individual disbursements of less
than $5,000 each).

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.

The software will enter in Line (J) the total
of all transactions with this payee for this
schedule (the sum of Lines (H) and (I)).
An Initial Itemization Page must be
completed for each payee. Only one
payee should be reported per page. If the
Initial Itemization Page does not provide
enough space, the continuation
Itemization Page(s) should be used to
report additional disbursements to the
payee.

For all major disbursements in this
category:

The software will add the total amount of
itemized disbursements to named vendors
(the sum of the amounts entered in Line
(H) on all Initial Itemization Pages for
Schedule 16). The software will enter the
total on Line 1 of Summary Schedule 16
on the Detailed Summary Page. Add the
total amount of non-itemized
disbursements to named vendors (the
sum of the amounts entered in Line (I) on
all Initial Itemization Pages for Schedule
16). The software will enter the total on
Line 2 of Summary Schedule 16. The
software will also enter 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 will enter 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 the total

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.
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.
Enter in Column (C) the purpose of the
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,

- 32 –

education, disaster and relief assistance,
athletic and youth sponsorships, etc.

Line 2 of Summary Schedule 17. The
software will enter 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 will enter 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 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 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. The software
will total Lines 1 through 5 and enter that
amount on Line 6 of Summary Schedule
17 and in Item 52 (Contributions, Gifts and
Grants) of Statement B.

Enter in Column (D) the date that the
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 in Column (E) the amount of the
disbursement of $5,000 or more.
The software will enter in Line (F) the total
of all disbursements listed in Column (E).
The software will enter in Line (G) the
totals from any Continuation Itemization
Pages for this payee.
The software will enter in Line (H) the total
of all itemized disbursements to this payee
(the sum of Lines (F) and (G)).
Enter in Line (I) the total of all nonitemized disbursements to this payee (that
is, all individual disbursements of less
than $5,000 each).

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.

The software will enter in Line (J) the total
of all transactions with this payee for this
schedule (the sum of Lines (H) and (I)).
An Initial Itemization Page must be
completed for each payee. Only one
payee should be reported per page. If the
Initial Itemization Page does not provide
enough space, the continuation pages
should be used to report additional
disbursements to the payee.

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.

The software will total the itemized
disbursements to named vendors (the
amounts entered in Line (H) on all Initial
Itemization Pages for Schedule 17) and
enter that amount on Line 1 of Summary
Schedule 17 on the Detailed Summary
Page. The software will total the nonitemized disbursements to named vendors
(the sum of the amounts entered in Line
(I) on all Initial Itemization Pages for
Schedule 17) and enter that amount on

For all major disbursements in this
category:
Enter in Column (A) of an Initial

- 33 –

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. Only one
payee should be reported per page. If the
Initial Itemization Page does not provide
enough space, continuation pages should
be used to report additional
disbursements to the payee.

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.

The software will total the itemized
disbursements to named vendors (the
sum of the amounts entered in Line (H) on
all Initial Itemization Pages for Schedule
18) and enter that amount on Line 1 of
Summary Schedule 18 on the Detailed
Summary Page. The software will total
the non-itemized disbursements to named
vendors (the sum of the amounts entered
in Line (I) on all Initial Itemization Pages
for Schedule 18) and enter that amount on
Line 2 of Summary Schedule 18. The
software will enter in Line 3 of Summary
Schedule 18 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 will enter 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 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 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. The software
will add Lines 1 through 5 and enter the
total on Line 6 of Summary Schedule 18
and in Item 53 (General Overhead) of
Statement B.

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 the
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 in Column (E) the amount of the
disbursement of $5,000 or more.
The software will enter in Line (F) the total
of all disbursements listed in Column (E).
The software will enter in Line (G) the
totals from any Continuation Itemization
Pages for this payee.
The software will enter in Line (H) the total
of all itemized disbursements to this payee
(the sum of Lines (F) and (G)).
Enter in Line (I) the total of all nonitemized disbursements to this payee (that
is, all individual disbursements of less
than $5,000 each).

SCHEDULE 19 – UNION
ADMINISTRATION — Report the labor
organization's direct and indirect
disbursements to all entities and
individuals during the reporting period
associated with union administration.

The software will enter in Line (J) the total
of all transactions with this payee for this
schedule (the sum of Lines (H) and (I)).

- 34 –

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).

The software will enter in Line (F) the total
of all disbursements listed in Column (E).
The software will enter in Line (G) the
totals from any continuation pages for this
payee.
The software will enter in Line (H) the total
of all itemized disbursements to this payee
(the sum of Lines (F) and (G)).
Enter in Line (I) the total of all nonitemized disbursements to this payee (that
is, all individual disbursements of less
than $5,000 each).

For all major disbursements in this
category:
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.

The software will enter in Line (J) the total
of all transactions with this payee for this
schedule (the sum of Lines (H) and (I)).
An Initial Itemization Page must be
completed for each payee. Only one
payee should be reported per page. If the
Initial Itemization Page does not provide
enough space, continuation pages should
be used to report additional
disbursements to the payee.

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.

The software will total the itemized
disbursements to named vendors (the
sum of the amounts entered in Line (H) on
all Initial Itemization Pages for Schedule
19) and enter that amount on Line 1 of
Summary Schedule 19 on the Detailed
Summary Page. The software will total
the non-itemized disbursements to named
vendors (the sum of the amounts entered
in Line (I) on all Initial Itemization Pages
for Schedule 19) and enter that amount on
Line 2 of Summary Schedule 19. The
software will enter 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. The software will enter 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 the total amount of all
other disbursements relating to this
schedule made to other payees during the

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 in Column (D) the date that the
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 in Column (E) the amount of the
disbursement of $5,000 or more.

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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
will total Lines 1 through 5 and enter that
amount on Line 6 of Summary Schedule
19 and in Item 54 (Union Administration)
of Statement B.

for each type of benefit.

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.

ASSETS

The software will enter on Line 22 the total
from any continuation pages. The
software will total Lines 1 through 22 and
enter that amount on Line 23 and in Item
55 (Benefits) of Statement B.

STATEMENT A
ASSETS AND LIABILITIES

The software will pre-fill Columns A and C
(Start of Reporting Period) from your
organization’s report for the previous fiscal
year. If the data is inaccurate, however, it
can be edited manually. Be sure to explain
any changes in Item 69.
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 benefit disbursement is the
premium on group life insurance.

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

Enter in Column (A) the type of benefit,
such as pension, welfare, etc.

23. ACCOUNTS RECEIVABLE —
Ordinarily, accounts receivable are
moneys due for goods 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

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.
Enter in Column (C) the amount disbursed

- 36 –

of the reporting period from Line 28,
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).

enter in Column (B) the total reported on
Line 8, Column (D) of Schedule 6 (Fixed
Assets).
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 on
Line 15 of Schedule 7 (Other Assets).

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 on Line 6,
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 Line 6, Column (E) of Schedule 2.

29. TOTAL ASSETS — The software will
total Items 22 through 28, Columns (A)
and (B), and enter the respective amounts
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 Line
28, Column B of Schedule 8 (Accounts
Payable Aging Schedule).

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 on Line 13, 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) and on Line 13,
Column (E) of Schedule 9.

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 on Line 7 of
Schedule 5 (Investments Other Than U.S.
Treasury Securities).

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.

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

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

- 37 –

reported in Items 30 through 32. The
software will enter in Column (D) the total
reported on Line 14 of Schedule 10 (Other
Liabilities).

"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 21, 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.

34. TOTAL LIABILITIES — The software
will total Items 30 through 33, Columns
(C) and (D), and enter the respective
amounts in Item 34.
35. NET ASSETS — The software will
subtract Item 34 (Total Liabilities), Column
(C) from Item 29 (Total Assets), Column
(A) and enter the difference in Item 35,
Column (C). The software will also
subtract Item 34, Column (D) from Item
29, Column (B) and enter the difference in
Item 35, Column (D).

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

Since Statement B reports all cash flowing
in and out of the labor organization,

- 38 –

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.

reporting organization's jurisdiction, the
dues collected on the affiliate's behalf
must be reported in Item 46.
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).

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 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.

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

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

41. DIVIDENDS — Enter the total amount
of dividends from stocks and other
investments received by the labor
organization. Do not include "dividends"

- 39 –

from credit unions, savings and loan
associations, etc., which must be reported
in Item 40 (Interest).

49. TOTAL RECEIPTS — The software
will add Items 36 through 48 and enter the
total in Item 49.

42. RENTS — Enter the total amount of
rents received by the labor organization.

CASH DISBURSEMENTS

43. SALE OF INVESTMENTS AND
FIXED ASSETS — The software will enter
the total reported on Line 15 of Schedule
3 (Sale of Investments and Fixed Assets).

50. REPRESENTATIONAL ACTIVITIES
– The software will enter the total from
Summary Schedule 15, Line 6.
51. POLITICAL ACTIVITIES AND
LOBBYING – The software will enter the
total from Summary Schedule 16, Line 6.

44. LOANS OBTAINED — The software
will enter the total reported on Line 13,
Column (C) of Schedule 9 (Loans
Payable).

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

45. REPAYMENTS OF LOANS MADE —
The software will enter the total reported
on Line 6, Column (D)(1) of Schedule 2
(Loans Receivable).

53. GENERAL OVERHEAD – The
software will enter the total from Summary
Schedule 18, Line 6.

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).

54. UNION ADMINISTRATION – The
software will enter the total from Summary
Schedule 19, Line 6.
55. BENEFITS – The software will enter
the total from Line 23 of Schedule 20.
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.

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

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.
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

- 40 –

labor organization.

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.

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.
60. PURCHASE OF INVESTMENTS
AND FIXED ASSETS — The software will
enter the total reported on Line 15 of
Schedule 4 (Purchase of Investments and
Fixed Assets).

66. SUBTOTAL — The software will add
Items 50 through 65 and enter the result in
Item 66.

61. LOANS MADE — The software will
enter the total reported on Line 6, Column
(C) of Schedule 2 (Loans Receivable).

67. WITHHOLDING TAXES AND
OTHER PAYROLL DEDUCTIONS –
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, including officers’ and
employees’ portion of FICA taxes and all
disbursements for the transmittal of other
payroll deductions.
c. Total Withheld But Not Disbursed—
The software will subtract Item 67b from
Item 67a and enter the result in Item 67c.

62. REPAYMENT OF LOANS
OBTAINED — The software will enter the
total reported on Line 13, Column (D)(1) of
Schedule 9 (Loans Payable).
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).
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).

68. TOTAL DISBURSEMENTS – The
software will subtract Item 67c from Item
66 and enter the result in Item 68.
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:

65. DIRECT TAXES – Enter all taxes
assessed against and paid by your

- 41 –

A. Cash at Start of Reporting
Period — Item 22, Column (A)
B. Add: Total Receipts — Item 49

$
$

C. Total of Lines A and B

$

D. Subtract: Total Disbursements
— Item 68

$

E. Cash at End of Period

$

treasurer or the officials responsible for
winding up the affairs of the labor
organization must file a terminal financial
report for the period from the beginning of
the fiscal year to the date of termination.
A terminal financial report must be filed if
the labor organization has gone out of
business by disbanding, merging into
another organization, or being merged
and consolidated with one or more labor
organizations to form a new labor
organization. A terminal financial report is
not required if the labor organization
changed its affiliation but continues to
function as a separate reporting labor
organization.

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 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. Forms
must be signed with digital signatures.
Information about digital signatures can be
obtained on the OLMS Web site at
http://www.olms.dol.gov.

To complete a terminal report on Form
LM-2, follow the instructions in Section XI
and, in addition:
• 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 exist 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 6digit file number.

Before signing the form, enter the
telephone number at which the signatories
conduct official business and the date.

XII. LABOR ORGANIZATIONS
THAT HAVE CEASED TO EXIST
If a labor organization has gone out of
existence as a reporting labor
organization, the last president and

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

labor relations consultant reports filed for
the year 2000 and after can be viewed
and printed at http://www.unionreports.dol.gov. Copies of reports for the
year 1999 and earlier can be ordered
through the Web site.

If You Need Assistance

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
Internet at:

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, GA
Birmingham, AL
Boston, MA
Buffalo, NY
Chicago, IL
Cincinnati, OH
Cleveland, OH
Dallas, TX
Denver, CO
Detroit, MI
Grand Rapids, MI
Guaynabo, PR
Honolulu, HI
Houston, TX
Kansas City, MO
Los Angeles, CA
Miami (Ft. Lauderdale), FL
Milwaukee, WI
Minneapolis, MN
Nashville, TN
New Haven, CT
New Orleans, LA
New York, NY
Newark (Iselin), NJ
Philadelphia, PA
Pittsburgh, PA
St. Louis, MO
San Francisco, CA
Seattle, WA
Tampa, FL
Washington, DC

http://www.olms.dol.gov

Consult the OLMS Web site listed below
or local telephone directory listings under
United States Government, Labor
Department, Office of Labor-Management
Standards, for the address and telephone
number of the nearest field office.
Copies of labor organization annual
financial reports, employer reports, and

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