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 LaborManagement 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 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.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

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.
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 Public
Disclosure Room, which can be reached at the address
below, by email at [email protected], by phone at
(202) 693-0125, or by fax at 202-693-1344.
Note: If either the paper filing or the electronic filing is not
received in the timeframe specified above, the report will
be considered delinquent.

V. PUBLIC DISCLOSURE

receipts, and applicable resolutions, and any electronic
documents, including recordkeeping software, used to
complete, read, and file the report.

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:

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.”

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

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.

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.
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.

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.”

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.

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 LM4 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.

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,
2

needs to change this information, contact OLMS at
(202) 693-0123.

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) 4011109 for assistance.

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 cannot be
edited.

6. DESIGNATION NUMBER — The software will enter

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.

the number or other identifier, if any, by which the labor
organization is known. This field cannot be edited.

7. UNIT NAME — The software will enter any additional

or alternate name by which the labor organization is
known, such as “Chicago Area Local.” This field cannot
be edited.

8. MAILING ADDRESS — The software will enter the

current address where mail 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

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.

•

qualifications for or restrictions on membership;

•

levying assessments;

•

participating in insurance or other benefit
plans;

•
•

This item cannot be edited. If the labor organization
3

authorizing disbursement of labor organization
funds;
auditing financial transactions of the labor

•

calling regular and special meetings;

•

authorizing bargaining demands;

•

ratifying contract terms;

•

authorizing strikes;

•

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

•

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

•

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

•

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

•

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.

issuing work permits.

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.
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.

4

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.

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.
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.

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.

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.

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.

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 Labor-Management 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.

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.

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
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.

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.
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
5

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.

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.
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: http://www.olms.dol.gov.

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

•

Additionally, you can call the OLMS national office at
(202) 693-0123 or email [email protected].

Revised June 2020

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

Contact the nearest OLMS field office listed below if
you have questions about filing a terminal report.
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
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 Web site at
www.olms.dol.gov.
6