DOL Labor Report Instructions

DOL Labor Report Instructions

Form LM-1
Annual Financial Reports
Form LM-2
Form LM-3
Form LM-4
Requirements Chart
Information on Labor Reports LM-1 through LM-4:

Form LM-1 Information Reports

The Labor-Management Reporting and Disclosure Act of 1959 (LMRDA) and the Civil Service Reform Act of 1978 (CSRA) regulations require that every covered union adopt a constitution and bylaws and file two copies with OLMS, along with a Labor Organization Information Report, Form LM-1, providing certain information about the structure, practices, and procedures of the union.

When Due: The initial information report, Form LM-1, is due within 90 days after the union first becomes subject to the LMRDA or the CSRA.

Signatures Required: Form LM-1 must be signed by the president and secretary or corresponding principal officers of the reporting union.

Information to Be Reported: Form LM-1 requires information such as:

identification of the union
identification of officers
rates of dues and fees
fiscal year ending date

Additionally, labor organizations (except Federal employee labor organizations subject solely to the CSRA) must indicate where in the union's constitution and bylaws certain practices and procedures are described or, if not in the constitution, provide a detailed statement describing the practices and procedures. Among the items to be reported are practices for:

authorizing disbursement of funds
selecting officers and other union representatives
protesting a defect in the election of officers
disciplining and removing officers
fining, expelling, and suspending members
ratifying contract terms
authorizing strikes

All reporting unions except Federal employee unions subject solely to the CSRA are required to file an amended Form LM-1 to update the information on file with OLMS if there have been any changes in the reported practices and procedures which are not contained in the union's constitution and bylaws. The amended Form LM-1 must be filed with the union's annual financial report (Form LM-2, LM-3, or LM-4, as below) for the reporting period in which the change occurred.

File Number Assigned: OLMS assigns a six-digit file number to each union filing a Form LM-1. OLMS acknowledges receipt of each Form LM-1 and informs the union of its file number which must be entered on its annual financial reports and on all correspondence with OLMS.

Annual Financial Reports Back to top

Forms to Be Used for Reporting: Unions must file an annual financial report on one of three Labor Organization Annual Reports, Form LM-2, LM-3, or LM-4. The three forms vary in the level of financial details which must be reported. The filing requirements are determined by the total annual receipts of the union:

Form LM-2 - This 6-page annual report must be filed by unions with total annual receipts of $200,000 or more and those in trusteeship.

Form LM-3 -This simplified 2-page annual report may be filed by unions with total annual receipts of less than $200,000 if not in trusteeship.

Form LM-4 - This abbreviated 1-page annual report may be filed by unions with less than $10,000 in total annual receipts if not in trusteeship.

When Due: The annual financial report is due within 90 days after the end of the union's fiscal year.

Signatures Required: Form LM-2, LM-3, or LM-4 must be signed by the president and treasurer or corresponding principal officers of the reporting union.

A local union which has no assets, liabilities, receipts, or disbursements, and which is not in trusteeship, is not required to file an annual report if its parent union files a simplified annual report on its behalf. In order to be eligible for this simplified annual reporting, the local must be governed solely by a uniform constitution and bylaws filed with OLMS by its parent union and its members must be subject to uniform fees and dues applicable to all members of the local unions for which the parent union files simplified reports. The parent union must submit annually to OLMS certain basic information about the local, including the names of all officers, together with a certification signed by the president and treasurer of the parent union.

If a parent body holds funds in the name of a local union and receives and disburses funds on behalf of the local, the local is considered to have receipts and disbursements and is not eligible to have a simplified annual report filed on its behalf by the national organization.

Form LM-2 Back to top

Information to Be Reported: Form LM-2 is the most detailed annual financial report requiring completion of 24 information items, 50 financial items, and 15 supporting schedules. Information to be reported includes:

whether the union has any subsidiary organizations
whether the union has a political action committee (PAC)
whether the union discovered any loss or shortage of funds
number of members
rates of dues and fees
7 asset categories such as cash and investments
4 liability categories such as accounts payable and mortgages payable
16 receipt categories such as dues and interest
18 disbursement categories such as payments to officers and repayment of loans obtained
a schedule of payments to officers
a schedule of payments to employees
a schedule of office and administrative expense
a schedule of loans payable

Form LM-3 Back to top

Information to Be Reported: Form LM-3 is less detailed, requiring the completion of 23 information and 32 financial items. Information to be reported includes:

whether the union has any subsidiary organizations
whether the union has a PAC
whether the union discovered any loss or shortage of funds
number of members
rates of dues and fees
payments to officers
6 asset categories and 4 liability categories
6 receipt categories
10 disbursement categories

Form LM-4 Back to top

Information to Be Reported: Form LM-4 is less detailed annual financial report, requiring completion of 13 information and 5 financial items. Information to be reported includes:

whether the union changed its rates of dues and fees
whether the union discovered any loss or shortage of funds
number of members
total value of assets
total liabilities
total receipts
total disbursements
total amount of payments to officers and employees

Requirements Chart Back to top

Form Number and Name	Report Required to be Filed by	Signatures Required	When Due
Form LM-1 (initial) Labor Organization Information Report	Each union subject to the Labor-Management Reporting and Disclosure Act of 1959 (LMRDA) or Civil Service Reform Act of 1978 (CSRA)	President and secretary or corresponding principal officers of the reporting union	Within 90 days after the union becomes subject to the LMRDA or CSRA
Form LM-1 (amended) Labor Organization Information Report	Each reporting union (except Federal employee unions) which made changes in practices and procedures listed in Item 18 of Form LM-1 which are not contained in the union's constitution and bylaws	President and treasurer or corresponding principal officers of the reporting union	With union's Form LM-2, LM-3, or LM-4 within 90 days after the end of the union's fiscal year during which the changes were made
Form LM-2 Labor Organization Annual Report	Each reporting union with total annual receipts of $200,000 or MORE and by the parent union for subordinate unions under trusteeship	President and treasurer or corresponding principal officers of the reporting union or, if under trusteeship at time of filing, by the president and treasurer or corresponding principal officers of the parent union, and trustees of the subordinate union	Within 90 days after the end of the union's fiscal year or, if the union loses its reporting identity through dissolution, merger, consolidation, or otherwise, within 30 days after date of termination
Form LM-3 Labor Organization Annual Report	Each reporting union with total annual receipts of LESS than $200,000 may use the simplified Form LM-3 if not in trusteeship	President and treasurer or corresponding principal officers of the reporting union	Within 90 days after the end of the union's fiscal year or, if the union loses its reporting identity through dissolution, merger, consolidation, or otherwise, within 30 days after date of termination
Form LM-4 Labor Organization Annual Report	Each reporting union with total annual receipts of LESS than $10,000 may use the simplified Form LM-4 if not in trusteeship	President and treasurer or corresponding principal officers of the reporting union	Within 90 days after the end of the union's fiscal year or, if the union loses its reporting identity through dissolution, merger, consolidation, or otherwise, within 30 days after date of termination

Information on Labor Reports LM-1 through LM-4:

For assistance or to order Labor Report forms and instructions, contact your regional Labor Office. Consult your local telephone directory listings under United States Government, Department of Labor, Office of Labor-Management Standards.