LM-3_Instructions_2021_edits

Public reporting burden for this collection of information is estimated to average approximately 103 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, Room N-5609, 200 Constitution
Avenue, NW, Washington, DC 20210.

INSTRUCTIONS FOR FORM LM-3
LABOR ORGANIZATION ANNUAL REPORT
GENERAL INSTRUCTIONS
I. WHO MUST FILE
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
Every labor organization subject to the
LMRDA, CSRA, or FSA with total annual
receipts of less than $250,000 may file the
simplified annual report Form LM-3, if not in
trusteeship as defined in Section IX 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
special funds as described in Section VIII of
these instructions and any “subsidiaries” as
defined in Section X.
Labor organizations with greater total annual
receipts and those in trusteeship must file

the more detailed Form LM-2. Labor organizations
with less than $10,000 in total annual receipts
may file the abbreviated 2-page annual report
Form LM-4, if not in trusteeship.

III. WHEN TO FILE

Form LM-3 must be filed within 90 days after
the end of your organization’s fiscal year (12month reporting period). The law does not
authorize the U.S. Department of Labor to grant
an extension of time for filing reports for any
reason. The penalties for delinquency are
described in Section VI of these instructions.

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 XII of these instructions for
information on filing a terminal financial report.

IV. HOW TO FILE
Form LM-3 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-3 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 email to [email protected] or call (202) 693-0123.

The reporting labor organization and the officers
required to sign Form LM-3 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.”

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-3 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 OLMS which can be reached
by email at [email protected] or by
phone at (202) 693-0123.

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-3 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.

VII. RECORDKEEPING

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

The officers required to file Form LM-3 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.

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.

VI. OFFICER RESPONSIBILITIES
AND PENALTIES

VIII. FUNDS TO BE REPORTED
Your labor organization’s Form LM-3 must report
financial information for all funds of
your organization. Include any special
purpose funds or accounts, such as strike funds,
vacation funds, and scholarship funds even it
they are not part of your 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
which are kept separate from your labor
organization’s treasury are not required to be
included in your organization’s Form LM-3 if
publicly available reports on the PAC funds
are filed with a Federal or state agency.

The president and treasurer or the
corresponding principal officers of the labor
organization required to sign Form LM-3 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.

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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 selfsustaining. 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.

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-3 or you may
attach to your Form LM-3 report the regular
annual report of the financial condition and
operations of the subsidiary organization with a
signed certification by an independent public
accountant. See Section X of these instructions
for information on reporting financial information
for 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.

If your organization has no subsidiary
organization as defined above, skip to Section
Xl of these instructions.

SPECIAL INSTRUCTIONS
FOR CERTAIN
ORGANIZATIONS

A labor organization is required to report financial
information for each of its subsidiary organizations
using one of the following methods:

IX. LABOR ORGANIZATIONS IN
TRUSTEESHIP

Method (1) — Consolidate the financial information
for the subsidiary organization(s) and the labor
organization on a single Form LM-3.

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.”

Method (2) — File, with the labor organization’s
Form LM-3, 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. Financial
information reported separately for subsidiary
organizations under this method must include the
name of the subsidiary organization and the name
and file number of the labor organization as shown
on its Form LM-3. The financial report of the
subsidiary organization must cover the same
reporting period as that used by the reporting labor
organization.

Annual financial reports filed for any labor
organization in trusteeship must be filed on
Form LM-2 rather than Form LM-3. 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.

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 28
(Investments) of the labor organization’s Form LM3.

X. LABOR ORGANIZATIONS WITH
SUBSIDIARY ORGANIZATIONS
A subsidiary organization, within the meaning of
these instructions, is any separate organization

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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 30 (Other Assets) of the labor organization’s
Form LM-3.
The same type of information required on Form LM3 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-3 in Item 24 (All
Officers and Disbursements to Officers) and in Item
56 (Additional Information) for Items 17 (Employees)
and 18 (Loans), 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 Items 17, 18, and 24.
The information regarding loans made by the
subsidiary organization must include 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.
The annual financial report must also include 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 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.

XI. COMPLETING FORM LM-3
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.

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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.

INFORMATION ITEMS 1-23
Answer Items 1 through 23 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-3. This is
the number you entered when you downloaded
Form LM-3. 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.
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-3. 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.
If the labor organization changed its fiscal year,
the ending date in Item 2 (Period Covered)
should be the labor organization’s new fiscal
year ending date and the labor organization
should indicate in Item 56 (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.

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.

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. 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 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 is most
likely to reach the labor organization as quickly
as possible. The first and last name of the
person, if any, to whom such mail should be
sent and any building and room number should
be included. These fields are pre-filled from the
OLMS database but can be edited by the filer.
9. PLACE WHERE RECORDS ARE KEPT—If
the records required to be kept by the labor
organization to verify this report are kept at the
address reported in Item 8 (Mailing Address),
answer "Yes." If not, answer "No" and provide
in Item 56 (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.

10.

SUBSIDIARY ORGANIZATIONS — If

Item 10 is answered “Yes,” provide in Item 56
(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-3 or in a separate
report. See Section X of these instructions for
information on reporting subsidiary
organizations.

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.

11. TRUSTS OR FUNDS — Answer Item
11 “Yes” if your labor organization created or
participated in the administration of a
“trust in which a labor organization is
interested” which is defined in section 3(I) of
the LMRDA 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.”

This
field can bedocuments.
edited, but the filer must
organizational
explain the changes in Additional Information.
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 can be edited,
but the filer must explain the changes in
Additional Information.

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If Item 11 is answered “Yes,” provide in Item
56 (Additional Information) the name,
address, and purpose of each trust. 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
56 (Additional Information) the ERISA file
number (Employer Identification Number —
EIN) and plan number, if any .

indicate in Item 56 (Additional Information)
whether the audit or review was performed
by an outside accountant or a parent body
auditor/representative. If the audit or review
was performed by an outside accountant,
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 your
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 your organization’s books
and records to prepare Form LM-3 or other
financial reports. Also, do not answer Item
14 “Yes” if the audit or review was
performed by an audit committee or
trustees of your organization.

12. POLITICAL ACTION COMMITTEE
FUNDS — If Item 12 is answered “Yes,”
provide in Item 56 (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 which are
kept separate from your labor organization’s
treasury are not required to be included in
your organization’s Form LM-3 if publicly
available reports on the PAC funds are filed
with a Federal or state agency. See Section
VIII of these instructions for additional
information on PAC funds.)

15. LOSSES OR SHORTAGES — If Item
15 is answered “Yes,” describe the loss or
shortage in detail in Item 56 (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.

13. ACQUISITION OR DISPOSITION OF
ASSETS — If Item 13 is answered “Yes,”
describe in Item 56 (Additional Information)
the manner in which your organization
acquired or disposed of assets, 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 56
(Additional Information) the cost or other
basis at which any acquired assets were
entered on your organization’s books or the
cost or other basis at which any assets
disposed of were carried on your
organization’s books.

16. ADDITIONAL POSITIONS OF
OFFICERS — Answer Item 16 “Yes” only if
an officer of your organization was paid
$10,000 or more in salary, wages, and
allowances by your organization and was
paid $10,000 or more in salary, wages, and
allowances as an officer or employee of
another labor organization or of an
employee benefit plan. In calculating
whether an officer was paid $10,000 or
more, include allowances paid on a daily,
weekly, monthly, or other periodic basis. Do
not include allowances paid on the basis of
mileage or meals or amounts officers
received as reimbursed expenses. If Item 16
is answered “Yes,” provide in Item 56
(Additional Information) the name of each
officer, the name of the other labor
organization(s) or employee benefit plan(s),
and the officer’s position in the other labor
organization(s) or employee benefit plan(s).

For assets that were traded in, enter in Item
56 (Additional Information) the cost, book
value, and trade-in allowance.
14. AUDIT OR REVIEW OF BOOKS AND
RECORDS — If Item 14 is answered “Yes,”

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17. EMPLOYEES — Answer Item 17 “Yes”
if any employee of your organization
received more than $10,000 in gross
salaries, allowances, and other direct and
indirect disbursements during the reporting
period (direct and indirect disbursements
are defined in the instructions for Item 24
[All Officers and Disbursements to Officers]).
In computing the total, add together all
disbursements made to each employee by
your organization (including any subsidiary
organization) and any affiliates. (“Affiliates”
means labor organizations chartered by the
same parent body, governed by the same
constitution and bylaws, or having the
relationship of parent and subordinate.)

for repayment, and any security for each
such loan.
NOTE: Advances, including salary
advances, are considered loans and must
be reported in Item 26 (Loans Receivable)
and Item 53 (Loans Made). However,
advances to officers and employees of your
organization for travel expenses necessary
for conducting official business are not
considered loans if the following conditions
are met:
• 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 the submission of
vouchers or paid receipts, and the
individual does not exceed 60 days
without engaging in official travel.

If Item 17 is answered “Yes,” report in Item
56 (Additional Information) the name and
position of each employee and the names of
the other affiliated labor organizations which
made disbursements to or on behalf of the
employee. Also report in Item 56
(Additional Information) the total
disbursements made to each employee or on
the employee’s behalf by your organization,
including all salary and allowances (before
any deductions) and other disbursements
(including reimbursed expenses).
18. LOANS — Answer Item 18 “Yes” if any
officer, employee, or member owed your
organization, together with any subsidiary
organization, more than $250 at any time
during the reporting period; or if your
organization made a loan, regardless of
amount, to any business enterprise during
the reporting period. Include any direct or
indirect loans whether or not evidenced by a
promissory note or secured by a mortgage.
An example of an indirect loan is a
disbursement by your organization to an
educational institution for the tuition expense
of an officer, employee, or member which
must be repaid to your organization by that
individual.

See the instructions for Item 24, Column (E)
(All Officers and Disbursements to Officers),
Item 30 (Other Assets), and Item 46 (Cash
Disbursements to Employees) for reporting
travel advances which meet these criteria.
19. NUMBER OF MEMBERS — Enter the
number of members in your 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.

If Item 18 is answered “Yes,” report in Item
56 (Additional Information) the name of each
individual and business enterprise, the
amount each individual owed at the end of
the reporting period, and the amount loaned
to each business enterprise during the
reporting period. Also report in Item 56
(Additional Information) the purpose, terms

20. FIDELITY BOND — Enter the
maximum amount recoverable for a loss
caused by any officer, employee, or agent
of your organization who handled your
organization’s funds. Enter “0” if your
organization was not covered by a fidelity
bond during the reporting period.

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NOTE: If your organization had property and
annual financial receipts which totaled more
than $5,000, each of your organization’s
officers, employees, and agents who
handles funds or other property of your
organization must be bonded. The amount of
the bond must be at least 10% of the value
of the funds handled by the individual during
the last reporting period, up to a maximum
bond of $500,000. The bond must be
obtained from a surety company approved
by the Secretary of the Treasury. If you have
any questions or need more information
about bonding requirements, contact the
nearest OLMS field office listed at the end of
these instructions.

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21. CHANGES IN CONSTITUTION AND
BYLAWS OR PRACTICES/PROCEDURES
— If Item 21 is answered “Yes” because
your 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-3 the labor
organization submits to OLMS.

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•

If your organization is governed by a uniform
constitution and bylaws prescribed by your
organization’s parent national or
international body, your organization’s
parent body may file the constitution and
bylaws on your behalf. If your parent body
files a constitution and bylaws on your
behalf, answer Item 21 “Yes” and state that
fact in Item 56 (Additional Information).

•

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;
ratifying contract terms;
authorizing strikes;
disciplining or removing officers or
agents for breaches of their trust;
imposing fines and suspending or
expelling members including the
grounds for such action and any
provision made for notice, hearing,
judgment on the evidence, and appeal
procedures;
selecting officers and stewards and any
representatives to other bodies
composed of labor organizations’
representatives;
invoking procedures by which a member
may protest a defect in the election of
officers (including not only all procedures
for initiating an election protest but also
all procedures for subsequently
appealing an adverse decision, e.g.,
procedures for appeals to superior or
parent bodies, if any); and
issuing work permits.

Form LM-1 can be downloaded from the
OLMS website at www.dol.gov/olms. 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 Item 21 is answered “Yes” because your
organization changed any of the
practices/procedures listed below during
the reporting period and the practices/
procedures are not described in your
organization’s constitution and bylaws, your
organization must file an amended Form
LM-1 (Labor Organization Information
Report) with its Form LM-3 to update
information on file with 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.
22. NEXT REGULAR ELECTION — Enter
the month and year of your 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.

• qualifications for or restrictions on
membership;
• levying assessments;

9

23. DUES AND FEES — Enter the dues and
fees established by your organization. If
more than one rate applies, enter the
minimum and maximum rates. Enter “0”
where appropriate.

in $.01 through $.49 should be rounded
down. Amounts ending in $.50 through $.99
should be rounded up.

Line (a): Enter the regular dues or fees or
other periodic payments which a member
must pay to be in good standing in your
organization and enter the calendar basis
for the payment (per month, per year, etc.).
If your organization requires members to
pay “working” dues as a part of regular
dues, also report the amount or percent of
“working” dues and enter the basis for the
payment (per hour, per month, 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.

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

REPORTING CLASSIFICATIONS

COMPLETE ALL ITEMS 24
THROUGH 55
Complete Item 24 and all items in Statement A
and Statement B. Enter “0” where appropriate.

LIST OF OFFICERS AND
DISBURSEMENTS TO THEM

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

ITEM 24. 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. However, direct and
indirect disbursements not involving the
payment of some form of cash (cash,
checks, money orders, etc.) should not be
reported in Item 24 but must be explained in
Item 56 (Additional Information). Any direct
or indirect cash disbursement required to be
included in Item 24 should not be reported
in other disbursement items.

Line (c): Enter the fees other than dues
required from transferred members. Such
fees are those charged to persons applying
for a transfer of membership to your
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 your
organization.
Line (d): If your 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 your
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 your organization pending acceptance of
their application for transfer.

NOTE: A “direct disbursement” to an officer
is a payment made by your organization to
the officer in the form of cash, property,
goods, services, or other things of value.
An “indirect disbursement” to an officer is a
payment made by your 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” means received by a party other
than the officer or your 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
your organization and are paid by your
organization.

FINANCIAL DETAILS
REPORT ONLY DOLLAR
AMOUNTS
Report all amounts in dollars only. Round
cents to the nearest dollar. Amounts ending
10

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."

in Column (E) include: allowances made by
direct and indirect disbursements to each
officer on a daily, weekly, monthly, or other
periodic basis; allowances paid on the basis
of mileage or meals; all expenses that were
reimbursed directly to an officer; expenses
for officers’ meals and entertainment; and
various goods and services furnished to
officers but charged to your organization.
Column (E) must also include:
• the total maintenance and operating
costs of any automobile owned or
leased by your organization and
assigned to an officer regardless of
whether the use was for official
business or for the personal benefit of
the officer. If more than 50% of the use
of the automobile was for the personal
benefit of the officer, the amount of
decrease in the market value
attributable to the officer’s personal use
must be reported in Item 56 (Additional
Information).
• 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.
• all other direct and indirect
disbursements to each officer not
included elsewhere in this report.
Include all direct and indirect
disbursements which were essentially
for the personal benefit of the officer
and not necessary for conducting official
business of your organization. However,
disbursements for occasional non-cash
gifts of insubstantial value need not be
included in Column (E) if reported in
Item 51 (Contributions, Gifts, and
Grants).
• travel advances which are not
considered loans as explained in the

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 56
(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 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 56 (Additional
Information).
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.

Do not report the following disbursements in
Item 24:
• loans to officers which must be reported
in Item 26 (Loans Receivable) and Item
53 (Loans Made);
• benefits to officers which must be
reported in Item 50 (Benefits);
• reimbursements to an officer for the
purchase of investments or fixed assets,
such as reimbursing an officer for a file

Column (E): Enter the total of all other
direct and indirect disbursements to each
officer other than salary, including
allowances, disbursements which were
necessary for conducting official business of
your organization, and disbursements
essentially for the personal benefit of the
officer and not necessary for conducting
official business of your organization.
Examples of disbursements to be reported
11

•

•

•

•

cabinet purchased for office use, which
must be reported in Item 52 (Purchase
of Investments and Fixed Assets) and
explained in Item 56 (Additional
Information);
indirect disbursements for temporary
lodging (room rent charges only) or
transportation by public carrier
necessary for conducting official
business while the officer is in travel
status away from his or her home and
principal place of employment with your
organization if payment is made by your
organization directly to the provider or
through a credit arrangement and these
disbursements are reported in Item 48
(Office and Administrative Expense);
however, charges other than room rent
on hotel bills must be reported in
Column (E);
disbursements made by your
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 your
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;
office supplies, equipment, and facilities
furnished to officers by your
organization for use in conducting
official business; and
maintenance and operating costs of
your organization’s assets other than
automobiles owned or leased by your
organization and assigned to officers.

Enter on Line 10 the total amount of
withheld taxes, payroll deductions, and
other deductions. Disbursements for the
transmittal of withheld taxes, payroll
deductions, and other deductions must be
reported in Item 54 (Other Disbursements).
Any portion of withheld taxes or any payroll
or other deductions which have not been
transmitted at the end of the reporting period
are liabilities of your organization and must
be reported in Item 35 (Other Liabilities).
Payroll or other deductions retained by your
labor organization (such as repayments of
loans made) must be fully explained in Item
56 (Additional Information).
The software subtracts Line 10, from Line 9,
Column F, and enters the difference on Line
11 and in Item 45 (To Officers).

STATEMENT A
ASSETS AND LIABILITIES
The software will pre-fill Columns A and C
(Start of Reporting Period) from your
organization’s report for the previous fiscal
year. If the data is inaccurate, however, it
can be edited manually. Be sure to explain
any changes in Item 56 (Additional
Information).

ASSETS
25. CASH — Enter the total of all your
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 your organization’s account during the
reporting period.

The software will enter on Line 8, Columns
(D) and (E) the totals from any continuation
pages for Item 24.
Column (F): The software will add Columns
(D) and (E) for each of Lines 1 through 8
and enter the totals in Column (F).

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

The software will add Lines 1 through 8,
Columns (D) through (F), and enter the
totals on Line 9.

26. LOANS RECEIVABLE — Enter the total
of all loans owed to your organization at the
12

31. TOTAL ASSETS — The software adds
Items 25 through 30, Columns (A) and (B),
and enters the respective totals in Item 31.

start and end of the reporting period in
Columns (A) and (B), respectively. Include
all direct and indirect loans (whether or not
evidenced by promissory notes or secured
by mortgages) owed to your organization by
individuals, business enterprises, benefit
plans, and other entities including labor
organizations. An example of an indirect
loan is a disbursement by your organization
to an educational institution for the tuition
expense of an officer, employee, or member
which must be repaid to your organization
by that individual. Do not include
investments in corporate bonds or
mortgages purchased on a block basis
through a bank or similar institution which
must be reported in Item 28 (Investments).

LIABILITIES
32. ACCOUNTS PAYABLE — Enter the
total amount of your organization’s accounts
payable at the start and end of the reporting
period in Columns (C) and (D), respectively.
Ordinarily, accounts payable are those
obligations incurred on an open account for
goods and services rendered.
33. LOANS PAYABLE — Enter in Columns
(C) and (D), respectively, the total amount
of all loans owed by your organization at the
start and end of the reporting period,
including those represented by notes. Do
not include loans secured by mortgages or
similar liens on real property (land or
buildings) which must be reported in Item
34 (Mortgages Payable).

27. U.S. TREASURY SECURITIES — Enter
the total value of all U.S. Treasury securities
as shown on your 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 56 (Additional Information). Other U.S.
Government obligations, state and municipal
bonds, and foreign government securities
must be reported in Item 28 (Investments).

34. MORTGAGES PAYABLE — Enter the
total amount of your organization’s
obligations which 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.

28. INVESTMENTS — Enter in Columns (A)
and (B), respectively, the total book value at
the start and end of the reporting period of all
investments other than U.S. Treasury
securities. The book value of these invest
ments is the lower of cost or market value.

35. OTHER LIABILITIES — Enter in
Columns (C) and (D), respectively, the total
amount as shown on your organization’s
books at the start and end of the reporting
period of all other liabilities not reported in
Items 32 through 34.

29. FIXED ASSETS — Enter in Columns (A)
and (B), respectively, the book value at the
start and end of the reporting period of all
fixed assets, such as land, buildings,
automobiles, and office furniture and
equipment owned by your organization. The
book value of fixed assets is cost less
depreciation.

36. TOTAL LIABILITIES — The software
adds Items 32 through 35, Columns (C) and
(D), and enters the respective totals in Item
36.
37. NET ASSETS — The software subtracts
Item 36 (Total Liabilities), Column (C) from
Item 31 (Total Assets), Column (A) and
enters the difference in Item 37, Column (C).
The software also subtracts Item 36,
Column (D) from Item 31, Column (B) and
enters the difference in Item 37, Column (D).

30. OTHER ASSETS — Enter in Columns
(A) and (B), respectively, the total value as
shown on your organization’s books at the
start and end of the reporting period of all
assets (such as accounts receivable, utility
deposits, or travel advances which are not
considered loans as explained in the
instructions for Item 18 [Loans]) which have
not been reported in Items 25 through 29.

13

STATEMENT B
RECEIPTS AND
DISBURSEMENTS

receiving and disbursing funds of your
organization to third parties, these receipts
and disbursements must be reported on
your organization’s Form LM-3.

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.

CASH RECEIPTS
38. DUES — Enter the total dues received
by your organization. Include dues received
directly by your organization from members,
dues received from employers through a
checkoff arrangement, and dues transmitted
to your organization by a parent body or
other affiliate. Report the full dues received,
including any portion that will later be
transmitted to an intermediate or parent
body as per capita tax. Also report in Item
38 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.

The purpose of Statement B is to report the
flow of cash in and out of your organization
during the reporting period. Transfers
between separate bank accounts or
between special funds of your organization,
such as vacation or strike funds, do not
represent the flow of cash in and out of your
organization. Therefore, these transfers
should not be reported as receipts and
disbursements of your organization. For
example, do not report a transfer of cash
from your organization’s savings account to
its checking account. Likewise, the use of
funds reported in Item 25 (Cash) to
purchase certificates of deposit and the
redemption of certificates of deposit should
not be reported in Statement B.

If an intermediate or parent body receives
dues checkoff directly from an employer on
behalf of your organization, do not report in
Item 38 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 56 (Additional
Information). For example, if the
intermediate body or parent body retained
$500 of your organization’s dues checkoff as
payment for supplies purchased from that
body by your organization, this should be
explained in Item 56 (Additional Information)
of your organization’s Form LM-3 but the
$500 should not be reported as a receipt or
a disbursement on your organization’s Form
LM-3. However, if the intermediate body or
parent body disbursed part of your
organization’s dues checkoff on your
organization’s behalf, this amount should be
included in Item 38 and in the appropriate
disbursement item on your organization’s
Form LM-3. For example, if the intermediate
body or parent body disbursed $500 of your
organization’s dues checkoff to an attorney
who had provided legal services to your
organization, this amount should be reported
in Item 38 and as a disbursement in Item 49
(Professional Fees) of your organization’s
Form LM-3.

Since Statement B reports all cash flowing
in and out of your 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 your
organization for convention expenses, used
only $800 and returned the remaining $200,
the $1,000 disbursement must be reported
in Item 24 (All Officers and Disbursements
to Officers) and the $200 receipt must be
reported in Item 43 (Other Receipts). It
would be incorrect to report only an $800 net
disbursement to the officer.
Receipts and disbursements by an agent on
behalf of your organization are considered
receipts and disbursements of your
organization and must be reported in the
same detail as other receipts and
disbursements. For example, if your
organization owns a building managed by a
rental agent, the agent’s rental receipts and
disbursements for expenses must be
reported on your organization’s Form LM-3.
Also, if your organization’s parent body or an
intermediate body functions as an agent
14

Do not report in Item 38 dues which your
organization collected on behalf of other
organizations for transmittal to them. For
example, if your organization received dues
from a member of an affiliate who worked in
your organization’s jurisdiction, the dues
collected on the affiliate’s behalf must be
reported in Item 43 (Other Receipts).

The amount to be excluded for each
reinvestment is the lower of the following:
• the original cost of the investment sold;
• the amount reinvested when the amount
received from the sale was less than the
investment’s original cost; or
• the amount reinvested when only a
portion of the amount received from the
sale was actually reinvested.

39. 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 39.
Include the per capita tax portion of dues
received directly by your organization from
members of affiliates, per capita tax
received from subordinates, either directly
or through intermediaries, and the per capita
tax portion of dues received through a
checkoff arrangement whereby local dues
are remitted directly to an intermediate or
parent body by employers. Do not include
dues collected on behalf of subordinate
organizations for transmittal to them. For
example, if a parent body received dues
checkoff directly from an employer and
returned the local’s portion of the dues, the
parent body must report the dues received
on behalf of the local in Item 43 (Other
Receipts).

Interest and dividends received during the
reporting period must be reported in Item 41
(Interest and Dividends).
Any portion of the amount due your
organization (gross sales price less
deductions for selling expenses) from sales
of investments and fixed assets which has
not been received by the end of the
reporting period must be reported in Item 30
(Other Assets). However, if a mortgage or
note is taken back, it must be reported in
Item 26 (Loans Receivable).
43. OTHER RECEIPTS — Enter all receipts
of your organization other than those reported
in Items 38 through 42, including proceeds
from the sale of supplies, loans obtained,
repayments of loans made, rents, and funds
collected for transmittal to third parties.

40. FEES, FINES, ASSESSMENTS, AND
WORK PERMITS — Enter your
organization’s receipts from fees, fines,
assessments, and work permits. Receipts by
your organization on behalf of affiliates for
transmittal to them must be reported in Item
43 (Other Receipts).

44. TOTAL RECEIPTS — The software
adds Items 38 through 43 and enters the
total in Item 44.

CASH DISBURSEMENTS
45. TO OFFICERS — The software enters
the Total from Net Disbursements of Item 24.

41. INTEREST AND DIVIDENDS — Enter
the total amount of interest and dividends
received by your organization from savings
accounts, bonds, mortgages, loans,
investments, and all other sources.

46. TO EMPLOYEES — Enter the total of all
salaries, allowances, travel advances which
are not considered loans as explained in the
instructions for Item 18 (Loans), and other
direct and indirect disbursements (less
deductions for FICA, withheld taxes, etc.) to
employees of your organization during the
reporting period. Include disbursements to
individuals other than officers who receive lost
time payments even if your organization does
not consider them to be employees or does
not make any other direct or indirect
disbursements to them.

42. SALE OF INVESTMENTS AND FIXED
ASSETS — Enter the net amount received
by your organization for all investments
(including U.S. Treasury securities) and
fixed assets sold. Do not include amounts
received from the sale or redemption of
investments which were promptly reinvested
(i.e., “rolled over”) during the reporting
period.

15

NOTE: The following worktable may be
used to determine the amount to be
reported in Item 46:

taxes, such as sales and excise taxes, for
purchases reported in other disbursement
items.

A. Total Gross Salaries, Allowances,
and Other Disbursements to
Employees (before withheld taxes
and other deductions)
$

49. PROFESSIONAL FEES — Enter your
organization’s total disbursements for
“outside” legal and other professional
services (auditing, economic research,
computer consulting, arbitration, etc.).
Include any disbursements made for the
expenses of individuals or firms providing
professional services to your organization.
Do not include direct and indirect
disbursements to officers and employees
which must be reported in Items 45 (Cash
Disbursements to Officers) and 46 (Cash
Disbursements to Employees).

B. Subtract: Total Withheld Taxes
and Other Deductions
$
C. Net Disbursements to Employees
$
The amount on Line C should agree with the
amount reported in Item 46.

50. BENEFITS — Enter the total of all direct
and indirect benefit disbursements made by
your organization. Direct benefit
disbursements are those made to officers,
employees, members, and their
beneficiaries from your organization’s
funds. Indirect benefit disbursements are
those made from your 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.

47. 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.
48. OFFICE AND ADMINISTRATIVE
EXPENSE — Enter your organization’s total
disbursements for its ordinary office and
administrative expenses, for example, rent,
utilities, office supplies, postage,
subscriptions, fidelity bond premiums, etc.

51. CONTRIBUTIONS, GIFTS, AND
GRANTS — Enter the total of all
disbursements for contributions, gifts, and
grants made by your organization.

As explained in the instructions for Item 24,
Column (E) (All Officers and Disbursements to
Officers), disbursements for hotel rooms or for
transportation by public carrier of officers and
employees on official business may be reported
in Item 48 when payment is made directly to the
provider or through a credit arrangement. Do
not include in Item 48 salaries, allowances, or
other direct and indirect disbursements to
officers and employees which must be reported
in Items 45 (Cash Disbursements to Officers)
and 46 (Cash Disbursements to Employees).

52. PURCHASE OF INVESTMENTS AND
FIXED ASSETS — Enter the total
disbursements for all investments and fixed
assets purchased by your organization. Do
not include any unpaid balances still owed
which should be reported in Item 33 (Loans
Payable) or Item 34 (Mortgages Payable).
Also, do not include disbursements for
reinvestment in U.S. Treasury securities and
investments of amounts received from sales
of U.S. Treasury securities and investments
as explained in the instructions for Item 42
(Sale of Investments and Fixed Assets). The
amount to be excluded from Item 52 for
reinvestment must be the same as the
amount which was excluded from Item 42
(Sale of Investments and Fixed Assets) for
reinvestment.

Also report in Item 48 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 54 (Other
Disbursements). Also, do not include indirect

16

56. ADDITIONAL INFORMATION — Use
Item 56 to provide additional information as
indicated on Form LM-3 and in Section XII 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.

53. LOANS MADE — Enter the total
disbursements for loans made by your
organization. Include all direct and indirect
loans made to individuals, business
enterprises, and other organizations,
regardless of amount.
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.

57-58. SIGNATURES — The completed
Form LM-3 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
or treasurer, enter the correct title in the title
field next to the signature and explain in Item
56 (Additional Information) why the president
or treasurer did not sign the report.

54. OTHER DISBURSEMENTS — Enter all
disbursements made by your organization
not reported in Items 45 through 53,
including fees, fines, assessments, supplies
for resale, repayments of loans obtained,
transmittals of funds collected for third
parties, educational and publicity expenses,
withholding taxes, and payments for the
account of affiliates and other third parties.

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.

55. TOTAL DISBURSEMENTS — The
software adds Items 45 through 54 and
enters the total in Item 55.
NOTE: The following worktable may be
used to determine that the figures for
receipts, disbursements, and cash are
correctly reported on your organization’s
Form LM-3:

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.

A. Cash at Start of Reporting
Period – Item 25, Column (A)
$
B. Add: Total Receipts – Item 44
$
C. Total of Lines A and B
$

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.

D. Subtract: Total Disbursements – Item 55
$
E. Cash at End of 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

If Line E does not equal the amount reported
in Item 25, Column (B), there is an error in
your organization’s report which should be
corrected.

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Standards, 200 Constitution Ave., NW,
Room N-5609, Washington, DC
20210-0001. Original signatures are
required on the printed Form LM-3 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 57 or 58,
and explain in Item 56 (Additional
Information) why the president or treasurer
did not sign the report.

To complete a terminal report on Form
LM-3, follow the instructions in Section
Xl and, in addition:

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.

XII. LABOR ORGANIZATIONS
THAT HAVE CEASED TO
EXIST
If your 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 your 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 your 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 your organization changed its
affiliation but continues to function as a
separate reporting labor organization.

•

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-3.

•

Enter “3(b)” in the Item Number column
in Item 56 (Additional Information) and
provide a detailed statement of the
reason your organization ceased to
exist. Also report in Item 56 plans for the
disposition of your 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, report 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
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-3 if your organization filed its
previous annual report on Form LM-3 and
your organization’s total annual receipts, as
defined in Section II of these instructions,
were less than $250,000 for the part of the
last fiscal year during which your
organization existed. (If total annual receipts
were more than this limit, your organization
must use Form LM-2 to file its terminal
financial report.) Your organization’s
terminal financial report must be filed
electronically within 30 days after the date
of termination.

Consult the OLMS website at
www.dol.gov/olms for the address and
telephone phone number of your nearest
field office. You may also contact OLMS via
email at [email protected] or call (202)
693-0123.

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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.dol.gov/olms.

Revised XX/2021

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