LM-4_Instructions_2021_edits

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

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

for 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 LaborManagement Reporting and Disclosure Act of 1959, as
amended (LMRDA), the Civil Service Reform Act (CSRA),
or the Foreign Service Act (FSA) must file a 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
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.dol.gov/olms,
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,
via the OLMS Electronic Forms System (EFS) linked from the
OLMS website (www.dol.gov/olms). Form LM-4 filers will be
able to file reports in paper format only if they assert a
temporary hardship exemption.
NOTE: Upon registering with OLMS, the signatories and
preparers must enter the email addresses they use to conduct
union business, in order to file the form via the OLMS Electronic
Forms System. While the email addresses will not appear on
the report, OLMS may use the email address of the signatories
and any preparers to contact the union concerning LMRDA
compliance.
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-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 which can be reached by email at
[email protected], or by phone at (202) 693-0123.
NOTE: If either the paper filing or the electronic filing is not
received in the timeframe specified above, the report will be
considered delinquent.

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.”

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 may be viewed and
downloaded from the OLMS website at
www.unionreports.gov. For assistance, please email
[email protected] or call (202) 693-0123.

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 LM-2
can be downloaded from the OLMS website at
www.olms.dol.gov. For additional information contact any
of the offices listed at the end of these instructions.

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.

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.

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.”

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.

ITEMS 1 - 21

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.

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.

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
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

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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 12month period from January 1 to December 31.

6. DESIGNATION NUMBER — The software will enter
the number or other identifier, if any, by which the labor
organization is known. This field can be edited, but the filer
must explain the changes in Additional Information.
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 can be edited, but
the filer must explain the changes in Additional Information.
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.

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.

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 be submitted as an
electronic attachment to the Form LM-4 the labor
organization submits to OLMS.
If the labor organization is governed by a 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).

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.

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:

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 field can be edited, but the filer must explain the
changes in Additional Information.
5. DESIGNATION — The software will enter the
designation that specifically identifies the labor
organization, such as Local, Lodge, Branch, Joint
Board, Joint Council, District Council, etc. This field can
be edited, but the filer must explain the changes in
Additional Information.

•

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;

•

calling regular and special meetings;
authorizing bargaining demands;

•

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•

ratifying contract terms;

•

authorizing strikes;

•

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

•

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

•

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

•

invoking procedures by which a member may
protest a defect in the election of officers
(including not only 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.

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.
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.
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.

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

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.

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.).

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.

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.

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.

Answer “No” if the labor organization did not change its
rates of dues and fees during the reporting period.

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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, 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.

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.

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 page
one to ensure that the report passes validation and
thus can be signed and submitted.

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.

NOTE: Upon registering with OLMS, the signatories
and preparers must enter the email addresses they
use to conduct union business, in order to file the
form via the OLMS Electronic Forms System. While
the email addresses will not appear on the report,
OLMS may use the email address of the signatories
and any preparers to contact the union concerning
LMRDA compliance.

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.

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.

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.

For a form that is printed and mailed to OLMS
pursuant to the temporary hardship exemption (see
Section IV - How to File), have the officers sign it
manually and mail it to the Office of LaborManagement Standards, 200 Constitution Ave., NW,
Room N-5609, Washington, DC 20210-0001.
Original signatures are required on the printed Form
LM-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.

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.
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.

X. LABOR ORGANIZATIONS THAT CEASED TO
EXIST
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

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

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.

OLMS Field Offices
Staff is available to answer questions at OLMS
offices in the following cities.
Atlanta-Nashville
Boston-Buffalo
Chicago
Cincinnati-Cleveland
Dallas-New Orleans
Denver-St. Louis
Detroit-Milwaukee
Los Angeles
Philadelphia-Pittsburgh
New York
San Francisco-Seattle
Washington

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 these instructions.) Your
organization’s terminal financial report must be
filed electronically within 30 days after the date
of termination.

Consult local telephone directory listings under
United States Government, Labor Department,
Office of Labor-Management Standards, for the
address and phone number of your nearest field
office. Contact information for OLMS field offices is
also available on the OLMS website at
www.dol.gov/olms.

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

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 website.

addition:
•

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.

•

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.

Information about OLMS, including key personnel
and telephone numbers, compliance assistance
materials, the text of the LMRDA, and related
Federal Register and Code of Federal Regulations
(CFR) documents, is also available on the Internet
at: www.dol.gov/olms.
Additionally, you can call the OLMS national office at
(202) 693-0123 or email [email protected].

Revised XX/2021

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