Labor Organization and Auxiliary Reports

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

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

any reason. The penalties for delinquency are described
in Section VI of these instructions.

I. WHO MUST FILE

If your 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 X of
these instructions for information on filing a terminal
financial report.

Every labor organization subject to the Labor- Management
Reporting and Disclosure Act of 1959, as amended
(LMRDA), the Civil Service Reform Act (CSRA), or the
Foreign Service Act (FSA) must file a financial report, Form
LM-2, LM-3, or LM-4, each year with the Office of LaborManagement Standards (OLMS) of the U.S. Department of
Labor. These laws cover labor organizations that represent
employees who work in private industry, employees of the
U.S. Postal Service, and most Federal government
employees. Labor organizations that represent or include
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 your
organization is required to file, contact the nearest OLMS
field office listed at the end of these instructions.

II. WHAT FORM TO FILE
Labor organizations with total annual receipts of less
than $10,000 may file the abbreviated 2-page annual
report Form LM-4, if not in trusteeship as defined in
Section VIII of these instructions. 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 subsidiaries and any
special funds.
Labor organizations with $10,000 or more in total annual
receipts cannot use Form LM-4. These labor
organizations must file either Form LM-3 or Form LM-2.
For information on these forms, visit www.olms.dol.gov,
e-mail [email protected], or contact any of the offices
listed at the end of these instructions.

III. WHEN TO FILE
Form LM-4 must be filed within 90 days after the end of
your organization’s fiscal year (12-month reporting
period). The law does not authorize the U.S. Department
of Labor to grant an extension of time for filing reports for

IV. HOW TO FILE
Form LM-4 must be submitted electronically to the
Department. Form LM-4 filers will be able to file reports in
paper format only if they assert a temporary hardship
exemption or apply for and are granted a continuing
hardship exemption.
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.
HARDSHIP EXEMPTIONS
A labor organization that must file Form LM-4 may assert
a temporary hardship exemption or apply for a continuing
hardship exemption to prepare and submit the report in
paper format.
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-4 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. Unanticipated
technical difficulties that may result in additional delays
should be brought to the attention of the OLMS Division of
Interpretations and Standards, which can be reached at
the address below, by email at [email protected], by
phone at (202) 693-0123, or by fax at 202-693-1340.

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

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

CONTINUING HARDSHIP EXEMPTION:
(a) A labor organization may apply in writing for a
continuing hardship exemption if Form LM-4 cannot be
filed electronically without undue burden or expense. Such
written application shall be received at least 30 days prior
to the required due date of the report(s). The written
application shall contain the information set forth in
paragraph (b).

V. PUBLIC DISCLOSURE
The LMRDA requires that the U.S. Department of Labor
make labor organization financial reports available for
inspection by the public. Reports for the year 2000 and later
may be viewed and downloaded from the OLMS Online
Public Disclosure Room at www.unionreports.gov. Copies
of reports and union constitutions and bylaws can be
ordered at the same Web site. Reports may also be
examined and copies purchased at the OLMS Public
Disclosure Room at:

The application must be mailed to the following address:
U.S. Department of Labor
Office of Labor-Management Standards
200 Constitution Avenue, NW
Room N-5609
Washington, DC 20210

U.S. Department of Labor
Office of Labor-Management Standards
200 Constitution Avenue, NW
Room N-1519
Washington, DC 20210-0001
Telephone: (202) 693-0125

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

VI. OFFICER RESPONSIBILITIES AND PENALTIES
The president and treasurer or the corresponding
principal officers of the labor organization required to
sign Form LM-4 are personally responsible 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 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.

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

The reporting labor organization and the officers required
to sign Form LM-4 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.”

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

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-4 are also
subject to criminal penalties for false reporting under
Sections 1001 of Title 18 and 1746 of Title 28 of the
United States Code.

(d) If the request is granted, the labor organization shall
submit the report(s) in paper format by the required due
date. The filer may be required to submit Form LM-4 in
electronic format upon the expiration of the period for
which the exemption is granted. Indicate in Item 3
(Amended, Hardship Exempted, or Terminal Report) that
the labor organization is filing under the hardship
exemption procedures.

VII. RECORDKEEPING
The officers required to file Form LM-4 are responsible for
maintaining records which will provide in sufficient detail the
information and data necessary to verify the accuracy and
completeness of the report. 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
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retained, including, but not limited to, vouchers, worksheets,
receipts, and applicable resolutions, and any electronic
documents, including recordkeeping software, used to
complete, read, and file the report.

2. PERIOD COVERED — The software will enter the
beginning and ending dates of the period covered by this
report. These are the dates you entered when you
started a new Form LM-4. If the dates are incorrect, you
must either delete this form and start again, or contact
the OLMS Help Desk at (866) 401-1109 for assistance.

VIII. LABOR ORGANIZATIONS IN TRUSTEESHIP
Any labor organization which 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 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.”

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 19 (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.

Annual financial reports filed for any labor organization in
trusteeship must be filed on Form LM-2 rather than Form
LM-4. The report must be signed by the president and
treasurer or corresponding principal officers of the labor
organization which imposed the trusteeship and by the
trustees of the subordinate labor organization. Form LM2 can be downloaded from the OLMS Web site at
www.olms.dol.gov. For additional information contact
any of the offices listed at the end of these instructions.

3. AMENDED, HARDSHIP EXEMPTED, OR TERMINAL
REPORT — Do not complete this item unless the report
is an amended, hardship exempted, or terminal report.
Select Item 3(a) if the labor organization is 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 X of these instructions for more
information on filing a terminal report.

IX. COMPLETING FORM LM-4
Most pages have a “Save and 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.
You should click on the “Validate Form” button at any
time to check for errors. This action will generate a
“Validation Summary Page” listing any errors that will
need to be corrected before you will be able to sign the
form. Clicking on the signature lines will also perform the
validation function.

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

ITEMS 1 - 21
Answer Items 1 through 21 as instructed. Select the
appropriate box for those questions requiring a “Yes” or
“No” answer; do not leave both boxes blank. Enter a
single “0” in the boxes for items requiring a number or
dollar amount if there is nothing to report.
1. FILE NUMBER — The software will enter the labor
organization’s 6-digit file number here and at the top of
each page of Form LM-4. This is the number you entered
when you downloaded Form LM-4. If the number is
incorrect, you must download another copy of the form
using the correct number. If the labor organization does
not have the number on file and cannot obtain the
number from prior reports filed with the Department, the
number can be obtained from the OLMS Online Public
Disclosure Room at www.unionreports.gov or by
contacting the nearest OLMS field office listed at the end
of these instructions.

If the labor organization has not reported such an
affiliation, the software will enter the name of the labor
organization as currently identified in the labor
organization’s constitution and bylaws or other
organizational documents.
This item cannot be edited. If the labor organization
needs to change this information, contact OLMS at (202)
693-0123.
5. DESIGNATION — The software will enter the
designation that specifically identifies the labor
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

auditing financial transactions of the labor
organization;



calling regular and special meetings;



authorizing bargaining demands;



ratifying contract terms;

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.



authorizing strikes;



disciplining or removing officers or agents for
breaches of their trust;

8. MAILING ADDRESS — The software will enter the
current address where mail will most surely and quickly
reach the labor organization. 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 are pre-filled from the OLMS database but
can be edited by the filer.



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



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



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



issuing work permits.

organization, such as Local, Lodge, Branch, Joint Board,
Joint Council, District Council, etc. This field cannot be
edited.
6. DESIGNATION NUMBER — The software will enter
the number or other identifier, if any, by which the labor
organization is known. This field cannot be edited.

9. CHANGES IN CONSTITUTION AND BYLAWS OR
PRACTICES/PROCEDURES — If the labor organization
answered “Yes” to Item 9 because the labor
organization’s constitution and bylaws were changed
during the reporting period (other than rates of dues and
fees), a dated copy of the new constitution and bylaws
must either be submitted as an electronic attachment to
the Form LM-4 the labor organization submits to OLMS,
or the labor organization may submit a dated copy of the
new constitution and bylaws to:
Office of Labor-Management Standards
200 Constitution Ave., NW, Room N-1519
Washington, DC 20210-0001

Form LM-1 can be downloaded from the OLMS Web site
at www.olms.dol.gov. If you are unable to download the
form, contact any of the offices listed at the end of these
instructions to obtain a copy.

If the labor organization is governed by a uniform
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 Item 9 “Yes” and state that
fact in Item 19 (Additional Information).

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.
10. CHANGES IN RATES OF DUES AND FEES —
Answer Item 10 “Yes” if the labor organization changed
its rates of dues and fees during the reporting period. If
Item 10 is answered “Yes,” report the rates of dues and
fees in Item 19 (Additional Information). If more than one
rate applies, report the minimum and maximum rates.
Also report the calendar basis for payment (per month,
per year, etc.).

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

qualifications for or restrictions on membership;



levying assessments;



participating in insurance or other benefit plans;



authorizing disbursement of labor organization
funds;

Dues and fees include initiation fees charged to new
members, fees (other than dues) from transferred
members, fees for work permits, and regular dues or
fees. Include only the dues and fees of regular members
and not the dues and fees of members with special rates,
such as apprentices, retirees, or unemployed members.
Answer “No” if the labor organization did not change its
rates of dues and fees during the reporting period.

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16. RECEIPTS — Enter the total amount of all receipts of
the labor organization during the reporting period
including, for example, dues, fees, fines, assessments,
interest, dividends, rent, money from the sale of assets,
and loans received by the labor organization. Also
include 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. Enter “0” if the labor organization had no
receipts during the reporting period.

11. LOSSES OR SHORTAGES — Answer Item 11 “Yes”
if any loss or shortage of funds or other property of the
labor organization was discovered during the reporting
period whether or not there has been repayment or an
agreement to make restitution. If Item 11 is answered
“Yes,” describe the loss or shortage in detail in Item 19
(Additional 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. Answer “No” if
no losses or shortages were discovered.

NOTE: If the labor organization’s annual receipts were
$10,000 or more, the labor organization is not eligible to
file Form LM-4 and must report on Form LM-2 or Form
LM-3 as explained in Section Il of these instructions.

12. FIDELITY BOND — Answer Item 12 “Yes” if the
labor organization was insured by a fidelity bond against
losses through fraud or dishonesty during the reporting
period. If Item 12 is answered “Yes,” 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. Answer “No” if
the labor organization was not insured by a fidelity bond
during the reporting period.

17. DISBURSEMENTS — Enter the total amount of all
disbursements made by the labor organization during the
reporting period including, for example, net payments to
officers and employees, per capita tax and any other
fees or assessments which the labor organization paid to
any other organization, payments for administrative
expenses, loans made by the labor organization, and
taxes paid. Enter “0” if the labor organization made no
disbursements during the reporting period.

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

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

13. NUMBER OF MEMBERS — Enter the number of
members in the labor organization at the end of the
reporting period. Include all categories of members who
pay dues. Do not include nonmember employees who
make payments in lieu of dues as a condition of
employment under a union security provision in a
collective bargaining agreement.

NOTE: Section 503(a) of the LMRDA 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.

14. ASSETS — Enter the total value of all the labor
organization’s assets at the end of the reporting period
including, for example, cash on hand and in banks,
property, loans owed to the labor organization,
investments, office furniture, automobiles, and anything
else owned by the labor organization. Enter “0” if the
labor organization had no assets at the end of the
reporting period.

19. ADDITIONAL INFORMATION — Use Item 19 to
provide additional information as indicated in Items 9, 10,
11, 20, and 21 and in Section X of these instructions.
Enter the number of the item to which the information
relates in the Item Number column if the software has not
entered the number.
20 - 21. SIGNATURES — The completed Form LM-4
which is filed with OLMS must be signed by both the
president and treasurer, or corresponding principal
officers, of the labor organization. If the duties of the
principal executive or principal financial officer are
performed by an officer other than the president or
treasurer, the report may be signed by the other officer. If
the report is signed by an officer other than the president

15. LIABILITIES — Enter the total amount of all the labor
organization’s liabilities at the end of the reporting period
including, for example, unpaid bills, loans owed, total
amount of mortgages owed, and other debts of your
organization. Enter “0” if the labor organization had no
liabilities at the end of the reporting period.
5

these instructions.) The labor organization’s terminal
financial report may be filed electronically using EFS or
may be printed, manually signed, and submitted to the
U.S. Department of Labor, Office of Labor-Management
Standards, 200 Constitution Avenue, NW, Room N-1519,
Washington, DC 20210-0001, within 30 days after the
date of termination.

or treasurer, enter the correct title in the title field next to
the signature and explain in Item 19 (Additional
Information) why the president or treasurer did not sign
the report.
Before signing the form, click the Validate button at the
top of page one to ensure that the report passes
validation and thus can be signed and submitted.

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

To electronically sign the form, click the signature spaces
provided. Enter the date the report was signed and the
telephone number at which the signatories conduct
official business; you do not have to report a private,
unlisted telephone number.

 Enter the date your organization ceased to exist in Item
2 (Period Covered) after the word “Through.”
 Select Item 3(b) indicating that your organization
ceased to exist during the reporting period and that this
is your organization’s terminal Form LM-4.

For a form that is printed and mailed to OLMS, have the
officers sign it manually and mail it to the Office of LaborManagement Standards, 200 Constitution Ave., NW,
Room N-1519, Washington, DC 20210-0001. Original
signatures are required on the printed Form LM-4 filed
with OLMS; stamped or mechanical signatures are not
acceptable. If the duties of the principal executive or
principal financial officer are performed by an officer
other than the president or treasurer, the report may be
signed by the other officer. If the report is signed by an
officer other than the president or treasurer, cross out the
printed title, enter the correct title in Item 20 or 21, and
explain in Item 19 (Additional Information) why the
president or treasurer did not sign the report. Enter the
date the report was signed and the telephone number at
which the signatories conduct official business; you do
not have to report a private, unlisted telephone number.

 Enter “3(b)” in the Item Number column in Item 19
(Additional Information) and provide a detailed
statement of the reason the labor organization ceased
to exist. Also report in Item 19 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 your organization merged
with another labor organization, give that organization’s
name, address and 6-digit file number.
Contact the nearest OLMS field office listed below if you
have questions about filing a terminal report.
OLMS Field Offices

X. LABOR ORGANIZATIONS WHICH HAVE CEASED
TO EXIST

Staff is available to answer questions at OLMS offices in
the following cities.

If the labor organization has gone out of existence as a
reporting labor organization, the last president and
treasurer or the officials responsible for winding up the
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

The terminal financial report may be filed on Form LM-4
if the labor organization filed its previous annual report
on Form LM-4 and the labor organization’s total annual
receipts, as defined in Section II of these instructions,
were less than $10,000 for the part of the last fiscal year
during which the labor organization existed. (If total
annual receipts were $10,000 or more, the labor
organization must use Form LM-2 or LM-3 to file its
terminal financial report as explained in Section II of
6

San Francisco, CA
Seattle, WA
Tampa, FL
Washington, DC
Consult local telephone directory listings under United
States Government, Labor Department, Office of LaborManagement Standards, for the address and phone
number of your nearest field office. Contact information
for OLMS field offices is also available on the OLMS
Web site at www.olms.dol.gov.

Revised 07/2016

7