LM-3_Instructions (1)

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
Labor- Management Reporting and
Disclosure Act of 1959, as amended
(LMRDA), the Civil Service Ref orm Act
(CSRA), or the Foreign Service Act (FSA)
must f ile a financial report, Form LM-2, LM3, or LM-4, each year with the Of f ice 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, theref ore, are not required
to f ile. If you have a question about whether
your organization is required to f ile, contact
the nearest OLMS f ield of f ice 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 f ile 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 f inancial 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
def ined in Section X.
Labor organizations with greater total annual
receipts and those in trusteeship must f ile

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 (12-month
reporting period). The law does not authorize
the U.S. Department of Labor to grant an
extension of time f or f iling reports f or any
reason. The penalties f or delinquency are
described in Section VI of these instructions.
If your organization went out of existence during
its f iscal year, a terminal financial report must be
f iled within 30 days af ter the date it ceased to
exist. See Section XII of these instructions f or
inf ormation on filing a terminal f inancial report.

IV. HOW TO FILE
Form LM-3 must be submitted electronically to
the Department, via the OLMS Electronic Forms
System (EFS) linked f rom the OLMS website
(www.dol.gov/olms). Form LM-3 f ilers will be
able to file reports in paper f ormat 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 sof tware, or
have questions about its functions and features,
call the OLMS Help Desk at: (866) 401-1109.

of ficers required to sign Form LM-3 are also
subject to civil prosecution for violations of the
f iling 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 f or such relief (including
injunctions) as may be appropriate.”

For questions concerning the reporting
requirements, please send an email 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-3 in paper f ormat by the
required due date. An electronic format copy
of the filed paper f ormat document shall be
submitted to the Department within ten
business days af ter the required due date.
Unanticipated technical dif f iculties 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, f alse reporting and f ailure to
report may result in administrative
enf orcement action and litigation. The officers
responsible f or signing Form LM-3 are also
subject to criminal penalties for f alse reporting
under Sections 1001 of Title 18 and 1746 of
Title 28 of the United States Code.

VII. RECORDKEEPING
The of f icers required to f ile Form LM-3 are
responsible for maintaining records which will
provide in sufficient detail the information and
data necessary to verif y the accuracy and
completeness of the report. The records must
be kept for at least 5 years af ter 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 sof tware, used to
complete, read, and f ile the report.

NOTE: If either the paper f iling or the
electronic f iling is not received in the
timef rame specified above, the report will be
considered delinquent.

V. PUBLIC DISCLOSURE
The LMRDA requires that the U.S.
Department of Labor make labor organization
f inancial reports available f or inspection by
the public. Reports may be viewed and
downloaded f rom the OLMS website at
www.unionreports.gov. For assistance,
please email [email protected] or call
(202) 693-0123.

VIII. FUNDS TO BE REPORTED
Your labor organization’s Form LM-3 must
report f inancial inf ormation f or all f unds of
your organization. Include any special
purpose f unds or accounts, such as strike
f unds, vacation funds, and scholarship f unds
even if they are not part of your organization’s
general treasury. All labor organization
political action committee (PAC) f unds are
considered to be labor organization f unds.
However, to avoid duplicate reporting, PAC
f unds 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 f unds
are f iled with a Federal or state agency.

VI. OFFICER
RESPONSIBILITIES AND
PENALTIES
The president and treasurer or the
corresponding principal of f icers of the labor
organization required to sign Form LM-3 are
personally responsible f or its f iling and
accuracy. Under the LMRDA, of f icers are
subject to criminal penalties f or willf ul f ailure
to f ile a required report and f or f alse
reporting.
False reporting includes making any f alse
statement or misrepresentation of a material
f act while knowing it to be f alse, or f or
knowingly failing to disclose a material f act in
a required report or in the information required
to be contained in it or in any inf ormation
required to be submitted with it.

Your organization is required to report
f inancial inf ormation about any “subsidiary
organizations.” Financial inf ormation about
your organization and its subsidiary
organizations may be combined on

The reporting labor organization and the
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members of the reporting labor
organization, and which is wholly f inanced
by the reporting labor organization. A
subsidiary organization is considered to be
wholly f inanced if the initial f inancing was
provided by the reporting labor organization
even if the subsidiary organization is
currently wholly or partially self- sustaining.
An example of a subsidiary organization is
a building corporation which holds title to a
building; the labor organization owns the
building corporation, selects the of f icers,
and f inances the operation of the building
corporation.

a single Form LM-3 or you may attach to your
Form LM-3 report the regular annual report of
the f inancial condition and operations of the
subsidiary organization with a signed
certif ication by an independent public
accountant. See Section X of these
instructions f or inf ormation on reporting
f inancial inf ormation f or subsidiary
organizations.
If combining the inf ormation 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
f inancial inf ormation f or each of its
subsidiary organizations using one of the
f ollowing methods:

IX. LABOR ORGANIZATIONS IN
TRUSTEESHIP
Any labor organization which has placed a
subordinate labor organization in trusteeship is
responsible for filing the subordinate’s annual
f inancial report. A trusteeship is def ined 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 (1) — Consolidate the f inancial
inf ormation f or the subsidiary
organization(s) and the labor organization
on a single Form LM-3.
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 certif ying
that the f inancial report presents f airly the
f inancial condition and operations of the
subsidiary organization and was prepared
in accordance with generally accepted
accounting principles. Financial
inf ormation reported separately f or
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 f inancial report of the
subsidiary organization must cover the
same reporting period as that used by the
reporting labor organization.

Annual f inancial reports f iled f or any labor
organization in trusteeship must be f iled 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
f rom the OLMS website at www.olms.dol.gov.
For additional information contact any of the
of fices listed at the end of these instructions.

X. LABOR ORGANIZATIONS WITH
SUBSIDIARY ORGANIZATIONS
A subsidiary organization, within the meaning
of these instructions, is any separate
organization of which the ownership is wholly
vested in the reporting labor organization or its
of ficers or its membership, which is governed
or controlled by the of f icers, employees or

When method (2) is used and the
subsidiary organization is an investment,
the f inancial interest of the reporting labor
organization in the subsidiary organization
must be reported in Item 28 (Investments)
of the labor organization’s Form LM-3.

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You should click on the “Validate Form”
button at any time to check f or 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
f orm. The signature f ield will be enabled
once validation is passed.

When method (2) is used and the subsidiary
organization is of a non-investment nature, the
f inancial 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 inf ormation required on
Form LM-3 regarding disbursements to
of f icers and employees and loans made by
labor organizations must also be reported with
respect to the subsidiary organization. In
method (1), the inf ormation 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 Of ficers and Disbursements to Of f icers)
and in Item 56 (Additional Inf ormation) f or
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 inf ormation required by the
instructions f or Items 17, 18, and 24.

INFORMATION ITEMS 1-23
Answer Items 1 through 23 as instructed.
Select the appropriate box f or 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 f ile number
here and at the top of each page of Form LM3. This is the number you entered when you
downloaded the Form LM-3. If the number is
incorrect, you must download another copy of
the f orm using the correct number. If the
labor organization does not have the number
on f ile and cannot obtain the number f rom
prior reports f iled with the Department, the
number can be obtained f rom the OLMS
Online Public Disclosure Room at
www.unionreports.gov, or by contacting the
nearest OLMS f ield office listed at the end of
these instructions.

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

2. PERIOD COVERED — The sof tware 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 f orm and start again,
or contact the OLMS Help Desk at (866) 4011109 f or assistance.

The annual f inancial report must also include
all disbursements made by the subsidiary
organization to or on behalf of its of f icers and
of ficers 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 f rom the subsidiary
organization, the reporting labor organization,
and any af f iliates were more than $10,000.
However, if method (2) is used, only the
disbursements of the subsidiary organization
f or its employees should be reported.

If the labor organization changed its f iscal
year, the ending date in Item 2 (Period
Covered) should be the labor organization’s
new f iscal 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
f iscal year has changed. For example, if the
labor organization’s f iscal year ending date
changes f rom June 30 to December 31, a
report must be filed f or the partial year f rom
July 1 to December 31. Thereaf ter, the labor
organization’s annual report should cover a
f ull 12-month period f rom January 1 to
December 31.

XI. COMPLETING FORM LM-3
Most pages have a “Save and Calculate”
button to total and transf er data to f ields in
various parts of the f orm. You may click on
one or more of these buttons as you fill out the
f orm at any time.

4

email at [email protected] or by phone at
(202) 693-0123.
6. DESIGNATION NUMBER — The sof tware
will enter the number or other identif ier, if any,
by which the labor organization is known. This
f ield cannot be edited. If the labor organization
needs to change this inf ormation, contact
OLMS by email at [email protected] or by
phone at (202) 693-0123.

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
f iling 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 f orm a new labor
organization. Be sure the date the labor
organization ceased to exist is entered in
Item 2 (Period Covered) af ter the word
"Through." See Section XII (Labor
Organizations That Have Ceased to Exist) of
these instructions f or more inf ormation on
f iling a terminal report.

7. UNIT NAME — The sof tware will enter any
additional or alternate name by which the labor
organization is known, such as "Chicago Area
Local." This field cannot be edited. If the labor
organization needs to change this inf ormation,
contact OLMS by email at [email protected] or by phone at (202) 693-0123.
8. MAILING ADDRESS — The sof tware will
enter the current address where mail is most
likely to reach the labor organization as quickly
as possible. The f irst 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 f ields are pre-filled from the
OLMS database but can be edited by the f iler.

4. AFFILIATION OR ORGANIZATION
NAME — The sof tware accesses this
inf ormation f rom 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.

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 Inf ormation) the address
where the labor organization's records are kept.
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
f inancial condition and operations is included in
this Form LM-3 or in a separate report. See
Section X of these instructions f or inf ormation
on reporting subsidiary organizations.

If the labor organization has not reported
such an af filiation, the software will enter the
name of the labor organization as currently
identif ied 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 def ined in section 3(I) of the LMRDA as “a
trust or other f und 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 benef iciaries.”

This f ield cannot be edited. If the labor
organization needs to change this
inf ormation, contact OLMS by email at
[email protected] or by phone at (202)
693-0123.
5. DESIGNATION — The software will enter
the specif ic designation that is used to
identif y the labor organization, such as
Local, Lodge, Branch, Joint Board, Joint
Council, District Council, etc. This f ield
cannot be edited. If the labor organization
needs to change this inf ormation, contact
OLMS by
5

by an outside accountant or a parent body
auditor/representative. If the audit or review
was perf ormed 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
inf ormation 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 perf ormed by an audit
committee or trustees of your organization.

If Item 11 is answered “Yes,” provide in Item
56 (Additional Inf ormation) the name,
address, and purpose of each trust. If a
report has been f iled f or the trust or other
f und under the Employee Retirement Income
Security Act of 1974 (ERISA), report in Item
56 (Additional Inf ormation) the ERISA f ile
number (Employer Identification Number —
EIN) and plan number, if any.
12. POLITICAL ACTION COMMITTEE
FUNDS — If Item 12 is answered “Yes,”
provide in Item 56 (Additional Inf ormation)
the f ull 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 f iled a
publicly available report, and the relevant
f ile number of the PAC. (PAC f unds which
are kept separate f rom your labor
organization’s treasury are not required to
be included in your organization’s Form LM3 if publicly available reports on the PAC
f unds are f iled with a Federal or state
agency. See Section VIII of these
instructions f or additional inf ormation on
PAC f unds.)

15. LOSSES OR SHORTAGES — If Item 15 is
answered “Yes,” describe the loss or shortage
in detail in Item 56 (Additional Inf ormation),
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, f idelity 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 of f ice f urniture 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 Inf ormation) 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 of f icer 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 of f icer or
employee of another labor organization or of an
employee benefit plan. In calculating whether
an of f icer 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 of f icers received as reimbursed
expenses. If Item 16 is answered “Yes,”
provide in Item 56 (Additional Inf ormation) the
name of each of f icer, the name of the other
labor organization(s) or employee benef it
plan(s), and the of f icer’s position in the other
labor organization(s) or employee benef it
plan(s).

For assets that were traded in, enter in Item
56 (Additional Inf ormation) the cost, book
value, and trade-in allowance.

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 def ined

14. AUDIT OR REVIEW OF BOOKS AND
RECORDS — If Item 14 is answered “Yes,”
indicate in Item 56 (Additional Inf ormation)
whether the audit or review was performed

6

organization for travel expenses necessary f or
conducting official business are not considered
loans if the f ollowing conditions are met:
• the amount of an advance for a specific trip
does not exceed the amount of expenses
reasonably expected to be incurred f or
of f icial travel in the near f uture, and the
amount of the advance is fully repaid or fully
accounted for by vouchers or paid receipts
within 30 days af ter the completion or
cancellation of the travel;
• the amount of a standing advance to an
of f icer or employee who must f requently
travel on of f icial business does not
unreasonably exceed the average monthly
travel expenses f or 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 of f icial travel.

in the instructions f or Item 24 [All Of f icers
and Disbursements to Of f icers]). In
computing the total, add together all
disbursements made to each employee by
your organization (including any subsidiary
organization) and any affiliates. (“Af f iliates”
means labor organizations chartered by the
same parent body, governed by the same
constitution and bylaws, or having the
relationship of parent and subordinate.)
If Item 17 is answered “Yes,” report in Item
56 (Additional Inf ormation) the name and
position of each employee and the names of
the other af filiated labor organizations which
made disbursements to or on behalf of the
employee. Also report in Item 56 (Additional
Inf ormation) the total disbursements made to
each employee or on the employee’s behalf
by your organization, including all salary and
allowances (bef ore any deductions) and
other disbursements (including reimbursed
expenses).

See the instructions for Item 24, Column (E) (All
Of f icers and Disbursements to Of f icers), Item
30 (Other Assets), and Item 46 (Cash
Disbursements to Employees) f or reporting
travel advances which meet these criteria.

18. LOANS — Answer Item 18 “Yes” if any
of f icer, 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 of f icer, employee, or member which
must be repaid to your organization by that
individual.

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

If Item 18 is answered “Yes,” report in Item
56 (Additional Inf ormation) 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
f or repayment, and any security f or each
such loan.

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

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 of f icers and employees of your

7

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.
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 f ile the constitution and
bylaws on your behalf. If your parent body
f iles a constitution and bylaws on your
behalf , answer Item 21 “Yes” and state that
f act in Item 56 (Additional Inf ormation).

qualif ications f or or restrictions on
membership;

•

levying assessments;

•

participating in insurance or other benefit
plans;

•

authorizing disbursement of labor
organization f unds;

•

auditing f inancial transactions of the
labor organization;

•

calling regular and special meetings;

•

authorizing bargaining demands;

•

ratif ying contract terms;

•

authorizing strikes;

•

disciplining or removing of f icers or
agents f or breaches of their trust;

•

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

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

•

invoking procedures by which a member
may protest a def ect in the election of
of ficers (including not only all procedures
f or initiating an election protest but also all
procedures for subsequently appealing an
adverse decision, e.g., procedures f or
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.
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.

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 f ile an amended Form
LM-1 (Labor Organization Inf ormation
Report) with its Form LM-3 to update
inf ormation on f ile with OLMS:
•

•

22. NEXT REGULAR ELECTION — Enter the
month and year of your organization’s next
regular election of general of f icers (president,
vice president, treasurer, secretary, etc.). Do
not report the date of any interim election to f ill
vacancies.
23. DUES AND FEES — Enter the dues and
f ees established by your organization. If more
than one rate applies, enter the minimum and
maximum rates. Enter “0” where appropriate.
Line (a): Enter the regular dues or f ees or
other periodic payments which a member must
pay to be in good standing in your organization
and enter the calendar basis f or 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
f or the payment (per hour, per month, etc.).
Include only the dues or f ees of regular
members and not dues or fees of members with
special rates, such as apprentices, retirees, or
unemployed members.
Line (b): Enter the initiation fees required from
new members.
Line (c): Enter the f ees other than dues
required f rom transferred members. Such f ees
are those charged to persons applying f or a
transf er of membership to your organization
f rom another labor organization with the same
8

included in Item 24 should not be reported in
other disbursement items.

af f iliation. Do not report f ees charged to
members transf erring f rom one class of
membership to another within your
organization.

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.

Line (d): If your organization issues work
permits, enter the f ees required and enter
the calendar basis f or the payment (per
month, per year, etc.). Work permit fees are
f ees charged to nonmembers of your
organization who work within its jurisdiction.
Do not report as work permit fees those fees
charged to nonmember applicants f or
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 f or transf er.

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

Column (A): Enter in (A) the last name, f irst
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
perf orm the f unctions 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."

REPORT ONLY DOLLAR
AMOUNTS
Report all amounts in dollars only. Round
cents to the nearest dollar. Amounts ending
in $.01 through $.49 should be rounded
down. Amounts ending in $.50 through $.99
should be rounded up.

REPORTING CLASSIFICATIONS
Complete all items and lines on the f orm as
given. Do not use dif f erent accounting
classifications or change the wording of any
item or line.

COMPLETE ALL ITEMS 24
THROUGH 55

Column (B): Enter in (B) the title of the
position each of f icer listed held during the
reporting period. If an of f icer held more than
one position during the reporting period, list
each additional position and the dates on which
the of f icer held the position in Item 56
(Additional Inf ormation).

Complete Item 24 and all items in Statement
A and Statement B. Enter “0” where
appropriate.

LIST OF OFFICERS AND
DISBURSEMENTS TO THEM

Column (C): Use the drop-down menu to
select the status of each officer: "N" f or a new
of f icer who took of f ice during the reporting
period; "P" f or a past of f icer who was not in
of fice at the end of the reporting period; or "C"
f or 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 of f icer was
not elected at a regular election in accordance
with the labor organization's constitution and
bylaws or other governing documents on f ile
with OLMS, explain the manner in which the
of f icer was chosen in Item 56 (Additional
Inf ormation).

ITEM 24. ALL OFFICERS AND
DISBURSEMENTS TO OFFICERS — List
all the labor organization’s of f icers 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 f orm of cash (cash,
checks, money orders, etc.) should not be
reported in Item 24 but must be explained in
Item 56 (Additional Inf ormation). Any direct
or indirect cash disbursement required to be
9

Column (D): Enter the gross salary of each
of ficer (bef ore tax withholdings and other
payroll deductions). Include disbursements
f or “lost time” or time devoted to union
activities.

•

Column (E): Enter the total of all other
direct and indirect disbursements to each
of f icer other than salary, including
allowances, disbursements which were
necessary for conducting official business of
your organization, and disbursements
essentially f or the personal benef it of the
of f icer and not necessary f or conducting
of f icial business of your organization.

reported in Item 51 (Contributions, Gif ts, and
Grants); and
travel advances which are not considered
loans as explained in the instructions f or
Item 18.

Do not report the f ollowing disbursements in
Item 24:
• loans to officers which must be reported in
Item 26 (Loans Receivable) and Item 53
(Loans Made);
• benef its to officers which must be reported
in Item 50 (Benef its);
• reimbursements to an of f icer f or the
purchase of investments or f ixed assets,
such as reimbursing an of f icer f or a f ile
cabinet purchased f or of f ice use, which
must be reported in Item 52 (Purchase of
Investments and Fixed Assets) and
explained in Item 56 (Additional
Inf ormation);
•
indirect disbursements f or temporary
lodging (room rent charges only) or
transportation by public carrier necessary
f or conducting of f icial business while the
of ficer is in travel status away f rom 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 (Of f ice 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 of f icer in
which property, goods, services, or other
things of value were received by or on
behalf of your organization rather than the
of ficer, such as rental of offices and meeting
rooms, purchase of of f ice supplies,
ref reshments and other expenses of
membership banquets or meetings, and
f ood and refreshments for the entertainment
of groups other than the of f icers and
membership on of f icial business;
• of fice supplies, equipment, and facilities f urnished
to of f icers by your organization f or use in
conducting of f icial business; and
• maintenance and operating costs of your
organization’s assets other than automobiles
owned or leased by your organization and
assigned to of f icers.

Examples of disbursements to be reported
in Column (E) include: allowances made by
direct and indirect disbursements to each
of ficer 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 off icer; expenses
f or off icers’ meals and entertainment; and
various goods and services f urnished to
of ficers 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 of f icer regardless of
whether the use was f or of f icial
business or for the personal benef it of
the of ficer. If more than 50% of the use
of the automobile was f or the personal
benef it of the of f icer, the amount of
decrease in the market value
attributable to the officer’s personal use
must be reported in Item 56 (Additional
Inf ormation);
• all disbursements f or transportation by
public carrier between the of f icer’s
home and place of employment or f or
other transportation not involving the
conduct of of f icial business;
• all other direct and indirect
disbursements to each of f icer not
included elsewhere in this report.
Include all direct and indirect
disbursements which were essentially
f or the personal benef it of the of f icer
and not necessary for conducting official
business of your organization.
However, disbursements for occasional
non-cash gif ts of insubstantial value
need not be included in Column (E) if

10

cash in saf e deposit boxes. Cash on deposit
includes f unds in banks, credit unions, and
other f inancial institutions, such as checking
accounts, savings accounts, certif icates of
deposit, and money market accounts. Also
include any interest credited to your
organization’s account during the reporting
period.

The sof tware will enter on Line 8, Columns
(D) and (E) the totals from any continuation
pages f or Item 24.
Column (F): The sof tware will add
Columns (D) and (E) and enter the totals in
Column (F).
The sof tware will add Columns (D) through
(F), and enter the totals onTotal
Disbursements to Of f icers line.

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

Enter on the Less Deductions line the total
amount of withheld taxes, payroll
deductions, and other deductions.
Disbursements f or 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 Inf ormation).

26. LOANS RECEIVABLE — Enter the total of
all loans owed to your organization at the 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, benef it 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 of f icer,
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).

The sof tware subtracts the Less Deductions
line f rom the Total Disbursements to
Of f icers line, Column F, and enters the
dif f erence on the Net Disbursements line
and in Item 45 (To Of f icers).

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
dif ferent from the original cost, the original cost
must be reported in Item 56 (Additional
Inf ormation). Other U.S. Government
obligations, state and municipal bonds, and
f oreign government securities must be reported
in Item 28 (Investments).

STATEMENT A
ASSETS AND LIABILITIES
The sof tware will pre-f ill Columns A and C
(Start of Reporting Period) f rom your
organization’s report for the previous f iscal
year. If the data is inaccurate, however, it
can be edited manually. Be sure to explain
any changes in Item 56 (Additional
Inf ormation).

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
investments is the lower of cost or market
value.

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 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

29. FIXED ASSETS — Enter in Columns (A)
and (B), respectively, the book value at the start
and end of the reporting period of all f ixed
assets, such as land, buildings, automobiles,
and office f urniture and equipment owned by
your organization. The book value of f ixed
assets is cost less depreciation.
11

STATEMENT B RECEIPTS AND
DISBURSEMENTS

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

Under Statement B, receipts must be recorded
when money is actually received by the labor
organization and disbursements must be
recorded when money is actually paid out by
the labor organization.
The purpose of Statement B is to report the flow
of cash in and out of your organization during
the reporting period. Transf ers between
separate bank accounts or between special
f unds of your organization, such as vacation or
strike f unds, do not represent the flow of cash in
and out of your organization. Theref ore, these
transf ers should not be reported as receipts and
disbursements of your organization. For
example, do not report a transfer of cash f rom
your organization’s savings account to its
checking account. Likewise, the use of f unds
reported in Item 25 (Cash) to purchase
certif icates of deposit and the redemption of
certif icates of deposit should not be reported in
Statement B.

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 f or
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).

Since Statement B reports all cash f lowing 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 of f icer
received $1,000 f rom your organization f or
convention expenses, used only $800 and
returned the remaining $200, the $1,000
disbursement must be reported in Item 24 (All
Of f icers 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 of f icer.

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.
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.
36. TOTAL LIABILITIES — The sof tware
adds Items 32 through 35, Columns (C) and
(D), and enters the respective totals in Item
36.

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 f unctions as an agent
receiving and disbursing f unds of your
organization to third parties, these receipts and
disbursements must be reported on your
organization’s Form LM-3.

37. NET ASSETS — The sof tware
subtracts Item 36 (Total Liabilities), Column
(C) f rom Item 31 (Total Assets), Column (A)
and enters the difference in Item 37, Column
(C). The sof tware also subtracts Item 36,
Column (D) f rom Item 31, Column (B) and
enters the difference in Item 37, Column (D).
12

collected on the af f iliate’s behalf must be
reported in Item 43 (Other Receipts).

CASH RECEIPTS
38. DUES — Enter the total dues received
by your organization. Include dues received
directly by your organization from members,
dues received f rom employers through a
checkoff arrangement, and dues transmitted
to your organization by a parent body or
other af filiate. 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 f rom
any nonmember employees as a condition
of employment under a union security
provision in a collective bargaining
agreement.

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 f rom members of af f iliates,
per capita tax received f rom 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
f or transmittal to them. For example, if a parent
body received dues checkof f directly f rom 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).

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 f or 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
Inf ormation). For example, if the
intermediate body or parent body retained
$500 of your organization’s dues checkoff as
payment for supplies purchased f rom that
body by your organization, this should be
explained in Item 56 (Additional Inf ormation)
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 checkof f 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
(Prof essional Fees) of your organization’s
Form LM-3.

40. FEES, FINES, ASSESSMENTS, AND
WORK PERMITS — Enter your organization’s
receipts f rom f ees, f ines, assessments, and
work permits. Receipts by your organization on
behalf of affiliates for transmittal to them must
be reported in Item 43 (Other Receipts).
41. INTEREST AND DIVIDENDS — Enter the
total amount of interest and dividends received
by your organization f rom savings accounts,
bonds, mortgages, loans, investments, and all
other sources.
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.
The amount to be excluded f or each
reinvestment is the lower of the f ollowing:

Do not report in Item 38 dues which your
organization collected on behalf of other
organizations f or transmittal to them. For
example, if your organization received dues
f rom a member of an affiliate who worked in
your organization’s jurisdiction, the dues

•

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.

Interest and dividends received during the
reporting period must be reported in Item 41

13

47. PER CAPITA TAX — Enter your
organization’s total amount of per capita tax
paid as a condition or requirement of af f iliation
with your parent national or international union,
state and local central bodies, a conf erence,
joint or system board, joint council, f ederation,
or other labor organization.

(Interest and Dividends).
Any portion of the amount due your
organization (gross sales price less
deductions for selling expenses) f rom sales
of investments and f ixed 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).

48. OFFICE AND ADMINISTRATIVE
EXPENSE — Enter your organization’s total
disbursements f or its ordinary of f ice and
administrative expenses, f or example, rent,
utilities, office supplies, postage, subscriptions,
f idelity bond premiums, etc.

43. OTHER RECEIPTS — Enter all receipts
of your organization other than those
reported in Items 38 through 42, including
proceeds f rom the sale of supplies, loans
obtained, repayments of loans made, rents,
and f unds collected f or transmittal to third
parties.

As explained in the instructions f or Item 24,
Column (E) (All Officers and Disbursements to
Of f icers), disbursements for hotel rooms or f or
transportation by public carrier of of f icers 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
of ficers and employees which must be reported
in Items 45 (Cash Disbursements to Of f icers)
and 46 (Cash Disbursements to Employees).

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

CASH DISBURSEMENTS
45. TO OFFICERS — The sof tware enters
the Total f rom Net Disbursements of Item
24.

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 f rom the salaries of of f icers
and employees which must be reported in Item
54 (Other Disbursements). Also, do not include
indirect taxes, such as sales and excise taxes,
f or purchases reported in other disbursement
items.

46. TO EMPLOYEES — Enter the total of all
salaries, allowances, travel advances which
are not considered loans as explained in the
instructions f or 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 of f icers 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.

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 f or the expenses of individuals or f irms
providing prof essional 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 Of f icers) and 46 (Cash
Disbursements to Employees).

NOTE: The f ollowing worktable may be
used to determine the amount to be reported
in Item 46:
A. Total Gross Salaries, Allowances, and
Other Disbursements to Employees
(bef ore withheld taxes and other
deductions)
$
B. Subtract: Total Withheld Taxes and
Other Deductions
$
C. Net Disbursements to Employees
$

50. BENEFITS — Enter the total of all direct
and indirect benef it disbursements made by
your organization. Direct benefit disbursements
are those made to of f icers, employees,
members, and their benef iciaries f rom your
organization’s f unds. Indirect benef it

The amount on Line C should agree
with the amount reported in Item 46.
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55. TOTAL DISBURSEMENTS — The sof tware adds
Items 45 through 54 and enters the total in Item 55.

disbursements are those made f rom your
organization’s f unds to a separate and
independent entity, such as a trust or
insurance company, which in turn and under
certain conditions will pay benef its to the
covered individuals. An example of an
indirect benefit disbursement is the premium
on group lif e insurance.

NOTE: The f ollowing worktable may be used to
determine that the figures for receipts, disbursements,
and cash are correctly reported on your organization’s
Form LM-3:
A. Cash at Start of Reporting Period – Item 25,
Column (A)

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

$
B. Add: Total Receipts – Item 44
$

52. PURCHASE OF INVESTMENTS AND
FIXED ASSETS — Enter the total
disbursements for all investments and f ixed
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 f or
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 f or Item 42
(Sale of Investments and Fixed Assets).
The amount to be excluded from Item 52 f or
reinvestment must be the same as the
amount which was excluded f rom Item 42
(Sale of Investments and Fixed Assets) f or
reinvestment.

C. Total of Lines A and B
$
D. Subtract: Total Disbursements – Item 55
$
E. Cash at End of Period
$
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.
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 inf ormation relates in the Item
Number column if the software has not entered
the number.

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

57-58. SIGNATURES — The completed Form
LM-3 which is f iled with OLMS must be signed
by both the president and treasurer, or
corresponding principal of f icers, of the labor
organization. If the duties of the principal
executive or principal f inancial of f icer are
perf ormed 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 Inf ormation)
why the president or treasurer did not sign the
report.

NOTE: Section 503(a) of the LMRDA
prohibits labor organizations f rom making
direct or indirect loans to any of f icer or
employee of the labor organization which
results in a total indebtedness on the part of
such of f icer or employee to the labor
organization in excess of $2,000 at any time.
54. OTHER DISBURSEMENTS — Enter all
disbursements made by your organization
not reported in Items 45 through 53,
including fees, fines, assessments, supplies
f or resale, repayments of loans obtained,
transmittals of f unds collected f or third
parties, educational and publicity expenses,
withholding taxes, and payments f or the
account of affiliates and other third parties.

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.

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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.
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.
For a f orm that is printed and mailed to OLMS
pursuant to the temporary hardship exemption
(see Section IV - How to File), have the of f icers
sign it manually and mail it to the Office of LaborManagement Standards, 200 Constitution Ave.,
NW, Room N-5609, Washington, DC 20210-0001.
Original signatures are required on the printed
Form LM-3 f iled with OLMS; stamped or
mechanical signatures are not acceptable. If the
duties of the principal executive or principal
f inancial officer are performed by an off icer 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
Inf ormation) 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 of f icial 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 of f icials responsible f or
winding up the affairs of your organization must
f ile a terminal financial report for the period f rom
the beginning of the f iscal year to the date of
termination. A terminal f inancial report must be
f iled 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 f orm a new labor
organization. A terminal f inancial report is not
required if your organization changed its affiliation
but continues to function as a separate reporting
labor organization.

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The terminal f inancial report may be f iled
on Form LM-3 if your organization filed its
previous annual report on Form LM-3 and
your organization’s total annual receipts,
as def ined in Section II of these
instructions, were less than $250,000 f or
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 f inancial report.) Your
organization’s terminal f inancial report
must be filed electronically within 30 days
af ter the date of termination.
To complete a terminal report on Form
LM-3, f ollow the instructions in Section Xl
and, in addition:
• Enter the date your organization ceased
to exist in Item 2 (Period Covered) af ter
the word “Through;”
• Select Item 3(c) indicating that your
organization ceased to exist during the
reporting period and that this is your
organization’s terminal Form LM-3;
• Enter “3(c)” in the Item Number column
in Item 56 (Additional Inf ormation) and
provide a detailed statement of the
reason your organization ceased to
exist. Also report in Item 56 plans f or
the disposition of your organization’s
cash and other assets, if any (f or
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 f ield of f ice
listed below if you have questions about
f iling a terminal report.
OLMS Field Offices
Staf f is available to answer questions at
OLMS of f ices in the f ollowing cities.
Atlanta-Nashville
Boston-Buf f alo
Chicago
Cincinnati-Cleveland
Dallas-New Orleans
Denver-St. Louis
Detroit-Milwaukee
Los Angeles
Philadelphia-Pittsburgh

New York
San Francisco-Seattle
Washington
Consult the OLMS website at www.dol.gov/olms
f or the address and telephone phone number of
your nearest field of f ice. You may also contact
OLMS via email at [email protected] or call
(202) 693-0123.
Inf ormation 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 01/2022
(Technical Revision 02/2022; 04/2023)

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