Labor Organization and Auxiliary Reports

EFS LM-2_Instructions_Revised2016

Labor Organization and Auxiliary Reports

OMB: 1245-0003

⚠️ Notice: This form may be outdated. More recent filings and information on OMB 1245-0003 can be found here:

Document [pdf]

Download: pdf | pdf

Public reporting burden for this collection of information is estimated to average 530 hours per response. For filers
who have subsidiary organizations, as defined in Section X of these instructions, an additional public reporting burden
is estimated to average 88 hours per response. These estimates include the time for reviewing instructions, searching
existing data sources, gathering and maintaining data needed, and completing and reviewing the collection of
information. Persons are not required to respond to the collection of information unless it displays a currently valid
OMB control number. Reporting of this information is mandatory and is required by the Labor-Management Reporting
and Disclosure Act of 1959, as amended, for the purpose of public disclosure. As this is public information, there are
no assurances of confidentiality. If you have any comments regarding this estimate or any other aspect of this
information collection, including suggestions for reducing this burden, please send them to the U.S. Department of
Labor, Office of Labor-Management Standards, Division of Interpretations and Standards, Room N-5609, 200
Constitution Avenue, NW, Washington, DC 20210.

________________________________________________________________________________________

INSTRUCTIONS FOR FORM LM-2 LABOR
ORGANIZATION ANNUAL REPORT
GENERAL INSTRUCTIONS

abbreviated annual report Form LM-4, if not in
trusteeship.

I. WHO MUST FILE

The term “total annual receipts” means all
financial receipts of the labor organization during
its fiscal year, regardless of the source, including
receipts of any special funds as described in
Section VIII (Funds To Be Reported) or as
described in Section X (Labor Organizations
With Subsidiary Organizations). Receipts of an
LMRDA section 3(l) trust in which the labor
organization is interested (as described in
Information Item 10) should not be included in
the total annual receipts of the labor
organization when determining which form to
file, unless the 3(l) trust is a subsidiary
organization of the union.

Every labor organization subject to the LaborManagement Reporting and Disclosure Act, as
amended (LMRDA), the Civil Service Reform Act
(CSRA), or the Foreign Service Act (FSA) must
file a financial report, Form LM-2, LM-3, or LM-4,
each year with the Office of Labor-Management
Standards (OLMS) of the U.S. Department of
Labor. These laws cover labor organizations that
represent employees who work in private industry,
employees of the U.S. Postal Service, and most
Federal government employees. Labor
organizations that include or represent only
state, county, or municipal government
employees are not covered by these laws and,
therefore, are not required to file. If you have a
question about whether the labor organization is
required to file, contact the nearest OLMS field
office listed at the end of these instructions.

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

III. WHEN TO FILE
Form LM-2 must be filed within 90 days after the
end of the labor organization's fiscal year (12month reporting period). The law does not
authorize the Department to grant an extension
of time for filing reports. The penalties for
delinquency are described in Section VI (Officer
Responsibilities and Penalties) of these
instructions.
If the labor organization went out of existence
during its fiscal year, a terminal financial report
must be filed within 30 days after the date it
ceased to exist. See Section XII (Labor
Organizations That Have Ceased to Exist) of
these instructions for information on filing a
terminal financial report.

IV. HOW TO FILE

200 Constitution Avenue, NW
Room N-1519
Washington, DC 20210

Form LM-2 must be submitted electronically to
the Department. Form LM-2 filers will be able to
file reports in paper format only if they assert a
temporary hardship exemption.

VI. OFFICER RESPONSIBILITIES AND
PENALTIES
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.

If you have difficulty navigating the software, or
have questions about its functions and features,
call the OLMS Help Desk at: (866) 401-1109.
For questions concerning the reporting
requirements, please send an e-mail to [email protected] or call (202) 693-0123.
TEMPORARY HARDSHIP EXEMPTION:
If a labor organization experiences unanticipated
technical difficulties that prevent the timely
preparation and submission of an electronic filing,
the organization may assert a temporary hardship
exemption to prepare and submit Form LM-2 in
paper format by the required due date. An
electronic format copy of the filed paper format
document shall be submitted to the Department
within ten business days after the required due
date. Indicate in Item 3 (Amended, Hardship
Exempted, or Terminal Report) that the labor
organization is filing under the hardship
exemption procedures. Unanticipated technical
difficulties that may result in additional delays
should be brought to the attention of the OLMS
Division of Interpretations and Standards, which
can be reached at the address below, by email at
[email protected], by phone at (202) 6930123, or by fax at 202-693-1340.

The reporting labor organization and the officers
required to sign Form LM-2 are also subject to
civil prosecution for violations of the filing
requirements. Section 210 of the LMRDA (29
U.S.C. 440) provides that "whenever it shall
appear that any person has violated or is about to
violate any of the provisions of this title, the
Secretary may bring a civil action for such relief
(including injunctions) as may be appropriate."
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.

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

VII. RECORDKEEPING

V. PUBLIC DISCLOSURE

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.

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
www.unionreports.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:
U.S. Department of Labor
Office of Labor-Management Standards

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

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

X. LABOR ORGANIZATIONS WITH
SUBSIDIARY ORGANIZATIONS
The labor organization must disclose assets,
liabilities, receipts, and disbursements of a
subsidiary organization.
Within the meaning of these instructions, a
subsidiary organization is defined as any
separate organization of which the ownership is
wholly vested in the reporting labor organization
or its officers or its membership, which is
governed or controlled by the officers,
employees, or members of the reporting labor
organization, and which is wholly financed by
the reporting labor organization. A subsidiary
organization is considered to be wholly financed
if the initial financing was provided by the
reporting labor organization even if the
subsidiary organization is currently wholly or
partially self-sustaining. An example of a
subsidiary organization is a building corporation
which holds title to a building; the labor
organization owns the building corporation,
selects the officers, and finances the operation
of the building corporation.
A labor organization is required to report
financial information for each of its subsidiary
organizations using one of the following
methods:

Your organization is required to report financial
information about any “subsidiary organizations.”
Financial information about your organization
and its subsidiary organizations may be
combined on a single Form LM-2 or you may
attach to your Form LM-2 report the regular
annual report of the financial condition and
operations of the subsidiary organization with a
signed certification by an independent public
accountant, as described in Section X (Labor
Organizations With Subsidiary Organizations).
If combining the information concerning
subsidiary organizations, be sure to include the
requested information and amounts for the
subsidiary organizations as well as for all other
assets of your union in all items.

SPECIAL INSTRUCTIONS FOR
CERTAIN ORGANIZATIONS
IX. LABOR ORGANIZATIONS IN
TRUSTEESHIP

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

Any labor organization that has placed a
subordinate labor organization in trusteeship is
responsible for filing the subordinate's annual
financial report. A trusteeship is defined in
section 3(h) of the LMRDA (29 U.S.C. 402) as
"any receivership, trusteeship, or other method
of supervision or control whereby a labor
organization suspends the autonomy otherwise
available to a subordinate body under its
constitution or bylaws."

Method (2) —File, with the labor organization’s
Form LM-2, the regular annual report of the
financial condition and operations of the
subsidiary organization, accompanied by a
statement signed by an independent public
accountant certifying that the financial report
presents fairly the financial condition and
operations of the subsidiary organization and
was prepared in accordance with generally
accepted accounting principles.

The annual financial report must also include on
Schedule 11 (All Officers and Disbursements to
Officers) all disbursements made by the subsidiary
organization to or on behalf of its officers and
officers of the labor organization. The report must
also list on Schedule 12 (Disbursements to
Employees) the name and position of the
subsidiary organization’s employees whose total
gross salaries, allowances, and other
disbursements from the subsidiary organization,
the reporting labor organization, and any affiliates
were more than $10,000. However, if method (2)
is used, only the disbursements of the subsidiary
organization for its employees should be reported.

Financial information reported separately for
subsidiary organizations under method (2) must
include the name of the subsidiary organization
and the name and file number of the labor
organization as shown on its Form LM-2. The
financial report of the subsidiary organization
must cover the same reporting period as that
used by the reporting labor organization.
When method (2) is used and the subsidiary
organization is an investment, the financial
interest of the reporting labor organization in the
subsidiary organization must be reported in Item
26 (Investments) and in Schedule 5
(Investments) of the labor organization’s Form
LM-2. When method (2) is used and the
subsidiary organization is of a non-investment
nature, the financial interest of the reporting
labor organization in the subsidiary organization
must be reported in Item 28 (Other Assets) and
in Schedule 7 (Other Assets) of the labor
organization’s Form LM-2.

XI. COMPLETING FORM LM-2
INTRODUCTION
Most pages have a “Save & Calculate” button to
total and transfer data to fields in various parts
of the form. You may click on one or more of
these buttons as you fill out the form at any time.

The same type of information required on Form
LM-2 regarding disbursements to officers and
employees and loans made by labor
organizations must also be reported with respect
to the subsidiary organization. In method (1) the
information relating to the subsidiary
organization must be combined with that of the
labor organization and reported on the labor
organization’s Form LM-2 on Schedule 11 (All
Officers and Disbursements to Officers) and
Schedule 12 (Disbursements to Employees) and
Statement A, Item 24 (Loans Receivable) and
Schedule 2 (Loans Receivable) in the detail
required by the instructions. If method (2) is
used, an attachment must be submitted
containing the information required by the
instructions for Schedules 2, 11, and 12.

You may click on the “Validate Form” button at
any time to check for errors. This action will
generate 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.

INFORMATION ITEMS 1–9
Items 1, 2, and 4-8 are “pre-filled” items. These
fields are filled in by the software based on
information you entered when you accessed the
form from our Web site. You cannot edit the
information pre-filled in Items 1, 2, and 4-7.
1. FILE NUMBER — The software will enter the
labor organization’s 6-digit file number here and
at the top of each page of Form LM-2. This is the
number you entered when you downloaded Form
LM-2. If the number is incorrect, you must
download another copy of the form using the
correct number. If the labor organization does not
have the number on file and cannot obtain the
number from prior reports filed with the
Department, the number can be obtained from
the OLMS Web site at www.unionreports.gov, or
by contacting the nearest OLMS field office.

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

2. PERIOD COVERED — The software will
enter the beginning and ending dates of the

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.

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.
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.

This item cannot be edited by the filer. If the
labor organization needs to change this
information, contact OLMS at (202) 693-0123.
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 by the
filer.
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 by the filer.

3. AMENDED, HARDSHIP EXEMPTED, OR
TERMINAL REPORT — Do not complete this
item unless this report is an amended, hardship
exempted, or terminal report. Select Item 3(a) if
the labor organization is filing an amended
report correcting a previously filed report. Select
Item 3(b) if the labor organization is filing under
the hardship exemption procedures defined in
Section IV. Select Item 3(c) if the labor
organization has gone out of business by
disbanding, merging into another labor
organization, or being merged and consolidated
with one or more labor organizations to form a
new labor organization, and this is the labor
organization's terminal report. Be sure the date
the labor organization ceased to exist is entered
in Item 2 (Period Covered) after the word
"Through." See Section XII (Labor Organizations
That Have Ceased to Exist) of these instructions
for more information on filing a terminal report.

7. UNIT NAME — The software will enter any
additional or alternate name by which the labor
organization is known, such as "Chicago Area
Local." This field cannot be edited by the filer.
8. MAILING ADDRESS — The software
accesses the union’s mailing address on record
in the OLMS database and enters it in Item 8.
The first and last name of the person, if any, to
whom such mail should be sent and any building
and room number should be included. These
fields can be edited.
9. PLACE WHERE RECORDS ARE KEPT — If
the records required to be kept by the labor
organization to verify this report are kept at the
address reported in Item 8 (Mailing Address),
answer "Yes." If not, answer "No" and provide in
Item 69 (Additional Information) the address
where the labor organization's records are kept.

4. AFFILIATION OR ORGANIZATION NAME
— The software accesses this information from
the OLMS database and will enter the name of
the national or international labor organization
that granted the labor organization a charter.
"Affiliates," within the meaning of these
instructions, are labor organizations chartered
by the same parent body, governed by the same
constitution and bylaws, or having the
relationship of parent and subordinate. For
example, a parent body is an affiliate of all of its
subordinate bodies, and all subordinate bodies
of the same parent body are affiliates of each
other.

INFORMATION ITEMS 10–21
Answer Items 10 through 21 as instructed.
Select the appropriate box for those questions
requiring a "Yes" or "No" answer; do not leave
both boxes blank. Enter a single "0" in the boxes
for items requiring a number or dollar amount if
there is nothing to report.
10. TRUSTS OR FUNDS — Answer “Yes” to
Item 10, if the labor organization has an interest
in a trust or other fund as defined in 29 U.S.C.
402(l). Provide in Item 69 (Additional

Information) the full name, address, and purpose
of each trust or other fund. If a report has been
filed for the trust or other fund under the
Employee Retirement Income Security Act of
1974 (ERISA), report in Item 69 (Additional
Information) the ERISA file number (Employer
Identification Number — EIN) and plan number,
if any.

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.

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:
…a trust or other fund or organization
(1) which was created or established by
a labor organization, or one or more of
the trustees or one or more members of
the governing body of which is selected
or appointed by a labor organization,
and (2) a primary purpose of which is to
provide benefits for the members of
such labor organization or their
beneficiaries.

13. LOSSES OR SHORTAGES — Answer
"Yes" to Item 13 if the labor organization
experienced a loss, shortage, or other
discrepancy in its finances during the period
covered. Describe the loss or shortage in detail
in Item 69 (Additional Information), including
such information as the amount of the loss or
shortage of funds or a description of the property
that was lost, how it was lost, and to what
extent, if any, there has been an agreement to
make restitution or any recovery by means of
repayment, fidelity bond, insurance, or other
means.

The determination whether a particular entity is
a trust in which a labor organization is interested
will be based on the facts in each case.
11. POLITICAL ACTION COMMITTEE FUNDS
AND SUBSIDIARY ORGANIZATIONS — If the
labor organization answered “Yes” to Item 11(a),
in reference to a political action committee,
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 exceeded $5,000,
each of the labor organization's officers,
employees, and agents who handles funds or
other property of the labor organization must be
bonded. The amount of the bond must be at
least 10% of the value of the funds handled by
the individual during the last reporting period, up
to a maximum bond of $500,000. The bond must
be obtained from a surety company approved by
the Secretary of the Treasury. If you have any

If the labor organization answered “Yes” to Item
11(b), in reference to a subsidiary organization,
provide in Item 69 (Additional Information) the
name, address, and purpose of each subsidiary
organization. Indicate whether the information
concerning its financial condition and operations
is included in this Form LM-2 or in a separate
report. See Section X of these instructions for
information on reporting subsidiary
organizations.

questions or need more information about
bonding requirements, contact the nearest
OLMS field office.

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 condition. List in
Item 69 each administrative or judicial action,
including the case number, court, and caption.

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 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).

18. CHANGES IN CONSTITUTION AND
BYLAWS OR PRACTICES AND
PROCEDURES — If the labor organization
answered "Yes" to Item 18 because the labor
organization's constitution and bylaws were
changed during the reporting period (other than
rates of dues and fees), a dated copy of the new
constitution and bylaws must be submitted to OLMS
as an electronic attachment to the Form LM-2.
If the labor organization is governed by a uniform
or model constitution and bylaws prescribed by the
labor organization's parent national or international
body, the labor organization's parent body may file
the constitution and bylaws on the labor
organization's behalf. If the parent body files a
constitution and bylaws on the labor organization's
behalf, answer "Yes" to Item 18 and state that fact
in Item 69 (Additional Information). If the labor
organization has any supplemental governing
documents or has modified a model constitution
and bylaws, the labor organization must file these
documents.
If the labor organization answered "Yes" to Item 18
because the labor organization changed any of the
practices/procedures listed below during the
reporting period and the practices/procedures are
not described in the labor organization's
constitution or bylaws, the labor organization must
file an amended Form LM-1 (Labor Organization
Information Report) to update information on file
with the Department:

For assets that were traded in, enter in Item 69
the cost, book value, and trade-in allowance.
16. PLEDGED OR ENCUMBERED ASSETS —
If the labor organization answered "Yes" to Item
16, identify in Item 69 (Additional Information) all
of the labor organization's assets pledged or
encumbered in any way (such as those pledged
as collateral for a loan) at the end of the
reporting period. Also report in Item 69 their fair
market value, and provide details of transactions
related to the encumbrance.
17. CONTINGENT LIABILITIES — If the labor
organization answered "Yes" to Item 17,
describe in Item 69 (Additional Information) the
transactions or events resulting in the contingent
liabilities and include the identity of the claimant
or creditor. Contingent liabilities are potential
obligations that may or may not develop into
actual liabilities in the future. Examples of a
contingent liability are a loan 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.

 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;

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.

 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;

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.).

 selecting officers and stewards and any
representatives to other bodies composed of
labor organizations' representatives;

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

 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

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.

 issuing work permits.
Information on obtaining Form LM-1 may be
obtained from the OLMS Web site at
www.olms.dol.gov or from any OLMS field office.

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.

NOTE: Federal employee labor organizations
subject solely to the Civil Service Reform Act or
Foreign Service Act are not required to submit
an amended Form LM-1 to describe revised or
changed practices/procedures.
19. NEXT REGULAR ELECTION — Enter the
month and year of the labor organization's next
regular election of general officers (president,
vice president, treasurer, secretary, etc.). Do not
report the date of any interim election to fill
vacancies.

FINANCIAL DETAILS
REPORT ONLY DOLLAR AMOUNTS

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

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.

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.

REPORTING CLASSIFICATIONS

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

the receipt of cash sufficient to cover the total
value of the account receivable.
Column (B): Enter the total amount of money
owed to the labor organization by each listed
entity or individual at the end of the reporting
period. Enter on the “Total from all other
accounts receivable” line the total amount of
money owed to the labor organization in all other
accounts receivable not required to be itemized
in Schedule 1.

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).

Click the “Save & Calculate” button at the top of
the schedule and the software completes the
“Total of all itemized accounts receivable” line in
Column (B) and enters the total accounts
receivable in Column (B) and in 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 the total amount of money
owed to the labor organization by each listed
entity or individual at the end of the reporting
period that is 90 to 180 days past due. Enter the
total amount of money owed to the labor
organization in all other accounts receivable
(those of less than $5,000) that are 90 to 180
days past due and are not required to be
itemized in Schedule 1 on the “Total from all
other accounts receivable” line.

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

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

SCHEDULES 1 THROUGH 12
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.

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

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

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

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

conducting official business are not considered
loans if the following conditions are met:

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

 The amount of an advance for a specific trip
does not exceed the amount of expenses
reasonably expected to be incurred for official
travel in the near future, and the amount of the
advance is fully repaid or fully accounted for by
vouchers or paid receipts within 30 days after
the completion or cancellation of the travel.
 The amount of a standing advance to an officer
or employee who must frequently travel on
official business does not unreasonably exceed
the average monthly travel expenses for which
the individual is separately reimbursed after
submission of vouchers or paid receipts, and
the individual does not exceed 60 days without
engaging in official travel.

Click the “Save & Calculate” button at the top of
the schedule and the software completes the
“Total of all itemized accounts receivable” line in
Column (E) and enters the total liquidated
accounts receivable in Column (E).

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

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

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

SCHEDULE 2 – LOANS RECEIVABLE

Column (A): Enter the following information:
 The name of each officer, employee, or
member whose total loan indebtedness to the
labor organization, including any subsidiary
organization, at any time during the reporting
period exceeded $250, and the name of each
business enterprise which had any loan
indebtedness, regardless of amount, at any
time during the reporting period;

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

 The purpose of each loan;
 The security given for each loan; and
 The terms of repayment for each loan.
For each officer or employee listed, indicate after
each name either "O" (officer) or "E" (employee).
Column (B): Enter the loan amounts outstanding
at the start of the reporting period from each listed
individual and business enterprise. Enter the total
of loans made to officers, employees, or
members whose total individual loan
indebtedness to the labor organization at any
time during the reporting period did not exceed

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

line in Schedule 2 and in Item 24 (Loans
Receivable), Column (B) of Statement A. If any
loans receivable were liquidated, reduced or
written off during the reporting period, the
reason and the amount must be reported in Item
69 (Additional Information).

$250, and all loans, regardless of amount, made
to other individuals and entities on the “Total of
loans not listed above” line.
Click the “Save & Calculate” button at the top of
the schedule and the software will enter the total
for Column (B) on the “Total of all lines above”
line in Schedule 2 and in Item 24 (Loans
Receivable), Column (A) of Statement A.

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.

Column (C): Enter the amount of loans made
during the reporting period to each listed individual
and business enterprise. Enter the total of all other
loans made during the reporting period on the
“Total of loans not listed above” line.

SCHEDULE 3 – SALE OF INVESTMENTS
AND FIXED ASSETS

Click the “Save & Calculate” button at the top of
the schedule and the software will enter the total
for Column (C) on the “Total of all lines above”
line in Schedule 2 and in Item 61 (Loans Made)
of Statement B.

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.

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

If additional lines are required click the “Add
More Investments and Fixed Assets Sales”
button at the top of the schedule. The software
will add lines to the schedule in increments of
ten.

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

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

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

Column (B): Enter the total cost of each type of
investment (including any transaction costs) or
fixed asset described in Column (A).
Column (C): Enter the value at which the
investments or fixed assets were shown on the
labor organization's books.

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

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 loan in Schedule 2
(Loans Receivable).

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

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

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

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

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

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

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

Click the “Save & Calculate” button at the top of
the schedule and the software will enter the total
”Net Sales” in Column (E) and in Item 43 (Sale
of Investments and Fixed Assets) of Statement
B.
SCHEDULE 4 – PURCHASE OF
INVESTMENTS AND FIXED ASSETS

Report details of the purchase by the labor
organization of U.S. Treasury securities,
marketable securities, other investments, and
fixed assets, including those fixed assets that
were expensed (that is, the cost of the asset
was charged to current expenses, rather than
entered on the books and periodically
depreciated), during the reporting period.
Include disbursements for mortgages that were
purchased on a block basis through a bank or
similar institution.

Less Reinvestments line must agree with the
amount reported as Reinvestments on Schedule
3 (Sale of Investments and Fixed Assets).

that are not U.S. Treasury securities or
marketable securities). Include mortgages
purchased on a block basis.

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

Line E: Enter in Column (B) the total book value
of such other investments. Book value is the
lower of cost or market value.
Line F: List in Line F, Column (A) each Other
Investment that has a book value over $5,000
and exceeds 5% of the total book value entered
in Line E, Column (B) above and enter its book
value in Column (B).

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

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

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

If additional lines are required, click the Add
More Other Investments button on the top of the
schedule. The software adds lines to the
schedule in increments of ten.
Line G: Click the “Save & Calculate” button at the
top of the schedule and the software will enter the
total of Lines B and E on Line G and in Item 26
(Investments), Column (B) of Statement A.

Line B: Enter in Column (B) the total book value
of all the labor organization's marketable
securities. Book value is the lower of cost or
market value.

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

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

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

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).

If additional lines are needed, click the “Add
More Land Assets” button on Line A or the “Add
More Building Assets” button on Line B, as
applicable. The software will add lines to the
schedule in increments of ten.
Column (B): Enter the cost or other basis of the
fixed assets listed in Column (A).

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

Column (C): Enter the accumulated
depreciation, if any, of the fixed assets (except
land) listed in Column (A) whose cost or other
basis is reported in Column (B). If the labor
organization "expenses" fixed assets, also
include in Column (C) the amount that the labor
organization charged to expenses when the
assets were purchased.
Column (D): Enter the amount at which the
fixed assets listed in Column (A) are carried on
the labor organization's books. Include the
nominal amount, if any, at which fully
depreciated assets are carried on the labor
organization's books. The amount reported in
Column (D) should be the difference between
Columns (B) and (C).

If additional lines are needed, click the “Add
More Other Assets” button at the top of the
schedule. The software will add lines to the
schedule in increments of ten.
Click the “Save & Calculate” button at the top of
the schedule and the software will enter the
Total Other Assets in Column (B) of Schedule 7
and in Item 28 (Other Assets), Column (B) of
Statement A.

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

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.

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

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

SCHEDULE 7 – OTHER ASSETS
Report details of all the labor organization's
assets at the end of the reporting period other
than Item 22 (Cash), Item 23 (Accounts
Receivable), Item 24 (Loans Receivable), Item
25 (U.S. Treasury Securities), Item 26
(Investments), and Item 27 (Fixed Assets).

Column (A): Enter the name of each entity or
individual with which the labor organization has
an account payable of $5,000 or more that is 90
days or more past due at the end of the

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

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

Click the “Save & Calculate” button at the top of
the schedule and the software will complete the
“Total of all itemized accounts payable” line in
Column (E) and enter the total liquidated
accounts payable in Column (E).

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

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.

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

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

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

Column (A): Enter the name of each business
enterprise to which a loan was payable. Also list
the source of all other loans by general
categories, such as labor organizations,
individuals, etc.
Column (B): For each loan source listed in
Column (A), enter the amount, if any, owed by
the labor organization at the start of the
reporting period.

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

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

line in Schedule 9 and in Item 31 (Loans
Payable), Column (C) of Statement A.

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.

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

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).

Click the “Save & Calculate” button at the top of
the schedule and the software will enter the
total for Column (C) on the “Total of all above
lines” line in Schedule 9 and in Item 44 (Loans
Obtained) of Statement B.

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.

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.

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

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

Enter in Column (B) the amount of each liability
described in Column (A). Click the Save button
at the top of the schedule and the software will
enter the total in Column (B) of Schedule 10 and
in Item 33 (Other Liabilities), Column (D) of
Statement A.

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

SCHEDULE 11 – ALL OFFICERS AND
DISBURSEMENTS TO OFFICERS
List all the labor organization's officers and
report all salaries and other direct and indirect
disbursements to officers during the reporting
period. Also report the percentage of time spent
by each officer in the categories provided.

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

If additional lines are required, click the “Add
More Disbursements to Officers” button at the

SCHEDULE 10 – OTHER LIABILITIES

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).

top of the schedule. The software will add lines
to the schedule in increments of ten.
NOTE: A "direct disbursement" to an officer is a
payment made by the labor organization to the
officer in the form of cash, property, goods,
services, or other things of value.

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.

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.

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

Column (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."

Do not report the following disbursements in
Schedule 11:

Column (B): Enter in (B) the title of the position
each officer listed held during the reporting
period. If an officer held more than one position
during the reporting period, list each additional
position and the dates on which the officer held
the position in Item 69 (Additional Information).

 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);

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

 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;

The software will also enter the totals for all
officers listed in Columns (D) through (H) on the
”Total Officers Disbursements” line.

 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;

Enter the total amount of withheld taxes, payroll
deductions, and all other deductions on the
”Less Deductions” line.
Click the “Save & Calculate” button at the top of
the schedule and the software will subtract the
“Less Deductions” line from the “Total Officers
Disbursements” line and enter the difference on
the “Net Disbursements” line.

 Office supplies, equipment, and facilities
furnished to officers by the labor organization
for use in conducting official business; and

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.

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

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

the same as the definitions stated above in
Schedule 11.

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

If additional lines are required, click the “Add
More Disbursements to Employees” button at
the top of the schedule. The software will add
lines to the schedule in increments of ten.
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 disbursements from the labor
organization (including any subsidiary
organizations) or from any affiliates of the labor
organization. (“Affiliates” means labor
organizations chartered by the same parent
body, governed by the same constitution and
bylaws, or having the relation of parent and
subordinate.) The labor organization’s report,
however, should not include disbursements
made by affiliates but should include only the
disbursements made by the labor organization.

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

The amount of decrease in the market value of
an automobile used over 50% for the personal
benefit of an officer must also be reported in
Item 69.
SCHEDULE 12 – DISBURSEMENTS TO
EMPLOYEES

Columns (D) through (G) and Line (I): To
complete Columns (D) through (G) and Line (I),
follow the instructions for Columns (D) through
(G) and for Line (I) of Schedule 11.

Report all direct and indirect disbursements to
employees of the labor organization during the
reporting period. Also report the percentage of
time spent by each employee in the categories
provided. If additional lines are required, click
the Add More Disbursements to Employees
button on the top of the schedule. The software
adds lines to the schedule in increments of ten.

Column (H): Click the “Save & Calculate” button
at the top of the schedule and the software will
add the amounts in Columns (D) through (G) on
each line and enter the individual totals in
Column (H).
Enter in Columns (D) through (G) on the “Total
Received By All Other Employees Making
$10,000 Or Less,“ the totals of all gross salaries,
allowances, and other disbursements for all
employees of the labor organization not required
to be listed above.

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

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

schedule and the software will enter the total of
all members of the labor organization and
agency fee payers reported in Column (B). This
total in Column (B) is not the total number of
members of the labor organization reportable in
Item 20.

amounts in Columns (D) through (G) on the
“Total Received By All Other Employees Making
$10,000 or Less” line and enter the total in
Column (H). The software will also enter the
total of all amounts listed in Columns (D)
through (H) on the “Total Employees
Disbursements” line.

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

Enter the total amount of withheld taxes, payroll
deductions, and all other deductions on the
”Less Deductions” line.
Click the “Save & Calculate” button on the page
the software will subtract the “Less Deductions”
line from the “Total Employees Disbursements”
line and enter the difference on the “Net
Disbursements” line.

SCHEDULES 14 THROUGH 19
Schedules 14 through 19 provide detailed
information on the financial operations of the
labor organization in categories that reflect the
services provided to union members. Receipts
and disbursements are allocated to Schedules
14 through 19 and are either listed as individual
entries or as aggregated entries. 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.
In Column (B) enter the number of members for
each of the membership categories listed in
Column (A).

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.

If additional lines are required, click the “Add
More Membership Statuses” button at the top of
the schedule. The software will add lines to the
schedule in increments of ten.
Members (Total of all lines above) – Click the
“Save & Calculate” button at the top of the
schedule and the software will enter on this line
the total number of all members reported in
Column (B). The software will also enter the total
number of members in your organization in Item
20 (Number of Members).
Agency Fee Payers Line – Enter the total
number of agency fee payers in your
organization. Agency fee paying nonmembers
are those who make payments in lieu of dues to
the reporting labor organization as a condition of
employment under a union security provision in
a collective bargaining agreement.

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

Total Members/Fee Payers Line – Click the
“Save & Calculate” button at the top of the

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).

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

Procedures for Completing Schedules 14
Through 19

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.

Before completing the Detailed Summary Page
for Schedules 14 through 19, complete an
itemization page for each payer/payee for whom
there is (1) an individual receipt/disbursement of
$5,000 or more or (2) total
receipts/disbursements that aggregate to $5,000
or more during the reporting period. Do not
complete an itemization page for disbursements
to officers or employees because these
disbursements are reported in Lines 3 and 4 of
the Detailed Summary Page.

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

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.

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

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.
If additional lines are needed to complete
Columns (C) through (E) of the itemization page,
click the “More Receipts For This Payer” for
Schedule 14 or the “More Disbursements for
This Payee” for Schedules 15 through 19 button
in Column (A) of the itemization page. The
software will add lines to the itemization page in
increments of ten.
Enter in Column (C) the purpose of each
individual receipt/disbursement for that
payee/payer of $5,000 or more, which means a
brief statement or description of the reason the
receipt/disbursement was made. Examples of
adequate descriptions include the following:
preparing organizing campaign pamphlets,
staffing a help desk, opposition research,
litigation regarding representation issues,
litigation regarding a refusal to bargain charge,

Example 4: The labor organization has an
ongoing contract with a law firm that provides a
wide range of legal services. The labor
organization makes a single payment of $10,000
each month to the law firm. In a particular month
the law firm spent 50% of its time on contract
negotiation litigation and 50% advising the labor

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.

grievance arbitration, get-out-the-vote, voter
education, advocating or opposing legislation,
job retraining, etc.
Enter in Column (D) the date that the
receipt/disbursement was made. The format for
the date must be mm/dd/yyyy. The date of
receipt/disbursement for reporting purposes is
the date the labor organization actually received
or disbursed the money.

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

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

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

Click the “Save & Calculate” button at the top of
the itemization page and the software will enter
total of all itemized transactions for this
payee/payer on the “Total of All Itemized
Transaction with this Payee/Payer” line.
Enter the total of all non-itemized transactions
for the payee/payer (that is, all individual
transactions of less than $5,000 each) on the
“Total of All Non-Itemized Transactions with this
Payee/Payer” line.

Special Procedures for Reporting Confidential
Information

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

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

Special Instructions for Reporting Credit Card
Disbursements
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.

 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;

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.

 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

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

endanger the health or safety of an individual
creates no per se demonstration of “just cause.”

circumstances information about past contract
negotiations should not be treated as
confidential;

Procedures for Completing the Detailed
Summary Page

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

The Detailed Summary Page is used to
summarize Schedules 14 through 19.

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

For Summary Schedule 14 (Other Receipts) the
software enters on Line 1 the total of all itemized
receipts during the reporting period from named
payers. This is the sum of the amounts entered
on the “Total of All Itemized Transactions with
this Payee/Payer” line on all itemization pages
for Schedule 14.

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
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.

The software enters on Line 2 the total of all
non-itemized receipts from named payers. This
is the sum of the amounts entered on the “Total
of All Non-Itemized Transactions with this
Payee/Payer” line in all itemization pages for
Schedule 14.
Enter on Line 3 the total of all other receipts
during the reporting period relating to the
schedule. This is the total from your
organization’s books of all receipts during the
reporting period relating to this schedule for
payers who did not have a single receipt of
$5,000 or more or receipts that aggregated
$5,000 or more.
The software enters on Line 4 the total of Lines
1 through 3 and forwards this total to Item 48 of
Statement B.
For Summary Schedules 15 –19, the software
enters on Line 1 of each summary schedule the
total of all itemized disbursements during the
reporting period to named vendors. This is the
sum of the amounts entered on the ”Total of All
Itemized Transactions with this Payee/Payer”
line in all itemization pages for the schedule.

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

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

For all itemized receipts in this category:

correspond to the percentages entered on Line
(I) of Schedule 11.

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

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

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

The software enters on Line 6 the total of Lines
1 through 5 and forwards this total to the
appropriate line item of Statement B.
For example, if in Schedule 15
(Representational Activities) a labor organization
has $200,000 in itemized disbursements of
$5,000 or more to vendors, $35,000 in nonitemized 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.
SCHEDULE 14 – OTHER RECEIPTS

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 each individual
receipt of $5,000 or more was received. The
format for the date must be mm/dd/yyyy. The
date of receipt for reporting purposes is the date
the labor organization actually received the
money.
Enter in Column (E) the amount of each
individual receipt of $5,000 or more.
Enter the total of all non-itemized receipts from
this payer (that is, all individual receipts of less
than $5,000 each) on the “Total Non-Itemized
Transactions with this Payee/Payer” line.

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

When you have completed entering all of the
information for this payer, click the “Save &
Calculate” button at the top of the itemization
page and the software will enter the total in
Column (E) on the “Total Itemized Transactions
with this Payee/Payer” and the “Total of All
Transactions with this Payee/Payer for This
Schedule” lines.
An itemization page must be completed for each
payer. Only one payer should be reported per
page.

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.

To create a new Other Receipts itemization
page for a new payer, click the “Add More Other
Receipts” button at the top of the itemization
page and a new itemization page will open.
Follow the instructions above to complete any
additional Other Receipts itemization pages.

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

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

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

Enter on Line 3 of Summary Schedule 14 the
total amount of all other receipts relating to this
schedule from other payers during the reporting
period. This is the total from your organization’s
books of all receipts relating to this schedule
from payers who did not provide a single receipt
of $5,000 or more or receipts that aggregated
$5,000 or more.
The software adds Lines 1 through 3 and enters
the total on Line 4 of Summary Schedule 14 and
in Item 48 (Other Receipts) of Statement B.
SCHEDULE 15 – REPRESENTATIONAL
ACTIVITIES

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

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

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

For all major disbursements in this category:
Enter in Column (A) of an itemization page the
full name and business address of the entity or

with this Payee/Payer” line and on the “Total of
All Transactions with this Payee/Payer for This
Schedule” line.

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

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

A political disbursement or contribution is one
that is intended to influence the selection,
nomination, election, or appointment of anyone
to a Federal, state, or local executive, legislative
or judicial public office, or office in a political
organization, or the election of Presidential or
Vice Presidential electors, and support for or
opposition to ballot referenda. It does not matter
whether the attempt succeeds. Include
disbursements for communications with
members (or agency fee paying nonmembers)
and their families for registration, get-out-thevote and voter education campaigns, the
expenses of establishing, administering and
soliciting contributions to union segregated
political funds (or PACs), disbursements to
political organizations as defined by the IRS in
26 U.S.C. 527, and other political
disbursements.

As you complete each itemization page, click the
“Save & Calculate” button at the top of the page
and the total itemized transactions will be added
to line 1 of Summary Schedule 15 on the
Detailed Summary Page and the total nonitemized transactions will be added to Line 2 of
the Summary Schedule.
The software enters in Line 3 of Summary
Schedule 15 the total of all disbursements to
officers allocated to the schedule. This is the
sum of the amounts that correspond to the
percentages entered in Line (I) of Schedule 11.
The software enters in Line 4 of Summary
Schedule 15 the total of all disbursements to
employees allocated to the schedule. This is the
sum of the amounts that correspond to the
percentages entered in Line (I) of Schedule 12.

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

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

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

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

during the reporting period. Only one payee
should be reported per page.

period, such as campaign advisor, lobbyist,
marketing firm, fund raiser, think tank, issue
advocacy group, printing company, office
supplies vendor, legal counsel, etc.

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

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

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

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

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

The software enters in Line 4 of Summary
Schedule 16 the total of all disbursements to
employees allocated to the schedule. This is the
sum of the amounts that correspond to the
percentages entered in Line (I) of Schedule 12.

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

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

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

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

An initial itemization page must be completed for
each payee who met the itemization threshold

SCHEDULE 17 – CONTRIBUTIONS, GIFTS,
AND GRANTS

disbursements of less than $5,000 each) on the
“Total Non-Itemized Transactions with this
Payee/Payer” line.

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

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

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

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

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

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

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

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

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

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

Enter the total amount of all other transactions
relating to this schedule made to other payees
during the reporting period on Line 5 of

Enter the total of all non-itemized disbursements
to this payee (that is, all individual

software will add lines to the itemization page in
increments of ten.

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.

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.

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

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.

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.

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

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.

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

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

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

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

itemized transactions will be added to Line 2 of
the Summary Schedule.

individual, the union may report only the city and
state.

The software enters 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.

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

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

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

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

The software totals Lines 1 through 5 and enters
that amount on Line 6 of Summary Schedule 18
and in Item 53 (General Overhead) of Statement
B.
SCHEDULE 19 – UNION ADMINISTRATION

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

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

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

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

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

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.

To create a new “Union Administration”
itemization page for a new payee, click the “Add
More Administration” button at the top of the
page and a new itemization page opens. Follow
the instructions above to complete any
additional “Union Administration” itemization
pages.
By clicking the “Show Payee“ drop down arrow
at the top of the Schedule 19 page, you can
select and view all of the Union Administration
Itemization pages you have completed.

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.

As you complete each itemization page, click the
“Save & Calculate” button at the top of the page
and the total itemized transactions will be added
to line 1 of Summary Schedule 19 on the
Detailed Summary Page and the total nonitemized transactions will be added to Line 2 of
the Summary Schedule.

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

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

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

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

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

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

STATEMENT A
ASSETS AND LIABILITIES

SCHEDULE 20 – BENEFITS

ASSETS

[Note: Do not use the Itemization Pages for
Schedule 20. Instead use the separate
Schedule 20]

The software pre-fills Columns (A) and (C) (Start
of Reporting Period) from your organization’s
report for the previous fiscal year. If the data is
inaccurate, however, it can be edited manually.
Be sure to explain any changes in Item 69
(Additional Information).

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

in Schedule 5 (Investments Other Than U.S.
Treasury Securities) under "Marketable
Securities" and in Item 26 (Investments).

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.

26. INVESTMENTS — Enter in Column (A) the
total book value at the start of the reporting
period of all investments other than U.S.
Treasury securities, which are reported in Item
25 (U.S. Treasury Securities). The software will
enter in Column (B) the total reported in Column
(B) of Schedule 5 (Investments Other Than U.S.
Treasury Securities).
27. FIXED ASSETS — Enter in Column (A) the
total value as shown on the labor organization's
books at the start of the reporting period of all fixed
assets, such as land, buildings, automobiles, and
office furniture and equipment. The software will
enter in Column (B) the total reported in Column
(D) of Schedule 6 (Fixed Assets).

NOTE: The checking account balances reported
should be obtained from the labor organization's
books as reconciled with the balances shown on
bank statements.
23. ACCOUNTS RECEIVABLE — Ordinarily,
accounts receivable are moneys due for goods
sold or services rendered evidenced by notes,
statements, invoices, or other written evidence
of a present obligation. Enter in Column (A) the
total of all gross accounts receivable at the start
of the reporting period. The software will enter in
Column (B) the total of all gross accounts
receivable at the end of the reporting period
from Column (B) of Schedule 1 (Accounts
Receivable Aging Schedule). If accounts
receivable are carried on the labor
organization’s books at net (gross accounts
receivable less the allowance for doubtful
accounts), the labor organization may report the
allowance for doubtful accounts in Item 69
(Additional Information).

28. OTHER ASSETS — Enter in Column (A) the
total value as shown on the labor organization's
books at the start of the reporting period of all
assets not reported in Items 22 through 27. The
software will enter in Column (B) the total reported
in Column (B) of Schedule 7 (Other Assets).
29. TOTAL ASSETS — Click the “Save &
Calculate” button at the top of Statement A and
the software will total Items 22 through 28,
Columns (A) and (B), and enter the respective
totals in Item 29.

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

24. LOANS RECEIVABLE — Enter in Column
(A) the total of all gross loans receivable at the
start of the reporting period, which is also
reported in Column (B) of Schedule 2 (Loans
Receivable). The software will enter the total of
all gross loans receivable at the end of the
reporting period in Column (B) from Column (E)
of Schedule 2.

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

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

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.

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.

Since Statement B reports all cash flowing in
and out of the labor organization, "netting" is not
permitted. "Netting" is the offsetting of receipts
against disbursements and reporting only the
balance (net) as either a receipt or
disbursement. For example, if an officer
received $1,000 from the labor organization for
convention expenses, used only $800 and
returned the remaining $200, the $1,000
disbursement must be reported in Schedule 11
(All Officers and Disbursements to Officers) and
the appropriate disbursement Schedule 15
through 19, and the $200 receipt must be
reported in Schedule 14 (Other Receipts). It
would be incorrect to report only an $800 net
disbursement to the officer.

33. OTHER LIABILITIES — Enter in Column (C)
the total amount as shown on the labor
organization's books at the start of the reporting
period of all liabilities not reported in Items 30
through 32. The software will enter in Column
(D) the total reported in Column (B) of Schedule
10 (Other Liabilities).
34. TOTAL LIABILITIES — Click the “Save &
Calculate” button at the top of Statement A and
the software will add the amounts in Items 30
through 33, Columns (C) and (D), and enter the
respective amounts in Item 34. The software will
also complete Item 35 (Net Assets) as explained
in the next instruction.

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.

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

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

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

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).

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

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

43. SALE OF INVESTMENTS AND FIXED
ASSETS — The software will enter the total ”Net
Sales” reported in Column (E) of Schedule 3
(Sale of Investments and Fixed Assets).
44. LOANS OBTAINED — The software will
enter the total reported in Column (C) of
Schedule 9 (Loans Payable).

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

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

55. BENEFITS – The software will enter the total
reported in Column (C) of Schedule 20
(Benefits).

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).

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.

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.

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

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

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.

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

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

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

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

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

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

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

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

53. GENERAL OVERHEAD – The software will
enter the total from Summary Schedule 18, Line
6.
54. UNION ADMINISTRATION – The software
will enter the total from Summary Schedule 19,
Line 6.

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

the top of Statement B is clicked the software
subtracts Item 67c from Item 66 and enters the
difference in Item 68.

65. DIRECT TAXES – Enter all taxes assessed
against and paid by your organization, including
your organization’s FICA taxes as an employer.
Do not include disbursements for the transmittal
of taxes withheld from the salaries of officers
and employees which must be reported in Item
67 (Withholding Taxes and Other Payroll
Deductions). Also, do not include indirect taxes,
such as sales and excise taxes, for purchases
reported in other disbursement items.

B. Add: Total Receipts — Item 49 $

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

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

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

ADDITIONAL INFORMATION AND
SIGNATURES

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.

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.

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 – Click the
“Save & Calculate” button at the top of
Statement B and the software will subtract Item
67b from Item 67a and enter the difference in
Item 67c. The software will also complete Item
68 (Total Disbursements) as explained in the
next instruction.

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

68. TOTAL DISBURSEMENTS – As indicated in
the previous instruction, when Item 66c is
completed and the “Save & Calculate” button at

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

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

If You Need Assistance
The Office of Labor-Management Standards has
field offices located in the following cities to
assist you if you have any questions concerning
LMRDA and CSRA reporting requirements.

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 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.

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

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.
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 6-digit file number.

Consult the OLMS Web site at www.olms.dol.gov
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.
You may also contact OLMS via email at [email protected].
Copies of labor organization annual financial
reports, employer reports, and labor relations
consultant reports filed for the year 2000 and
after can be viewed and printed at
www.unionreports.gov. Copies of reports for the
year 1999 and earlier can be ordered through
the Web site.
Information about OLMS, including key
personnel and telephone numbers, compliance
assistance materials, the text of the LMRDA,

and related Federal Register and Code of
Federal Regulations documents, is also
available on the OLMS website at
www.olms.dol.gov.

Revised 07/2016

File Type	application/pdf
File Title	Microsoft Word - LM-2_Instructions_updated_3_7_16
Author	anddavis
File Modified	2016-07-21
File Created	2016-07-21