Public reporting burden for this collection of information is estimated to average approximately 9 hours per response, 

including the time for reviewing instructions, searching existing data sources, gathering and maintaining the data needed, 

and completing and reviewing the collection of information. Persons are not required to respond to the collection of 

information unless it displays a currently valid OMB control number. Reporting of this information is mandatory and is 

required by the Labor-Management Reporting and Disclosure Act of 1959, as amended, for the purpose of public disclosure. 

As this is public information, there are no assurances of confidentiality. If you have any comments regarding this estimate or 

any other aspect of this information collection, including suggestions for reducing this burden, please send them to the U.S. 

Department of Labor, Office of Labor-Management Standards, Division of Interpretations and Standards, Room N-5609, 200 

Constitution Avenue, NW, Washington, DC 20210.

INSTRUCTIONS FOR FORM LM-4

LABOR ORGANIZATION ANNUAL REPORT

GENERAL INSTRUCTIONS

I. WHO MUST FILE

Every labor organization subject to the Labor- Management 

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 LaborManagement Standards (OLMS) of the U.S. Department of 

Labor. These laws cover labor organizations that represent 

employees who work in private industry, employees of the 

U.S. Postal Service, and most Federal government 

employees. Labor organizations that represent or include 

only state, county, or municipal government employees are 

not covered by these laws and, therefore, are not required 

to file. If you have a question about whether your 

organization is required to file, contact the nearest OLMS 

field office listed at the end of these instructions.

II. WHAT FORM TO FILE

Labor organizations with total annual receipts of less 

than $10,000 may file the abbreviated 2-page annual 

report Form LM-4, if not in trusteeship as defined in 

Section VIII of these instructions. The term “total annual 

receipts” means all financial receipts of the labor 

organization during its fiscal year, regardless of the

source, including receipts of any subsidiaries and any 

special funds.

Labor organizations with $10,000 or more in total annual 

receipts cannot use Form LM-4. These labor 

organizations must file either Form LM-3 or Form LM-2. 

For information on these forms, visit www.olms.dol.gov, 

e-mail olms-public@dol.gov, or contact any of the offices 

listed at the end of these instructions.

III. WHEN TO FILE

Form LM-4 must be filed within 90 days after the end of 

your organization’s fiscal year (12-month reporting 

period). The law does not authorize the U.S. Department 

of Labor to grant an extension of time for filing reports for 

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 X of 

these instructions for information on filing a terminal 

financial report.

IV. HOW TO FILE

Form LM-4 must be submitted electronically to the 

Department. Form LM-3 filers will be able to file reports in 

paper format only if they assert a temporary hardship 

exemption. 

If you have difficulty navigating the software, or have 

questions about its functions and features, call the OLMS 

Help Desk at: (866) 401-1109. For questions concerning 

the reporting requirements, please send an e-mail to 

OLMS-Public@dol.gov or call (202) 693-0123.

TEMPORARY HARDSHIP EXEMPTION: 

If a labor organization experiences unanticipated technical 

difficulties that prevent the timely preparation and 

submission of an electronic filing, the organization may 

assert a temporary hardship exemption to prepare and 

submit Form LM-4 in paper format by the required due 

date. An electronic format copy of the filed paper format 

document shall be submitted to the Department within ten 

business days after the required due date. Unanticipated 

technical difficulties that may result in additional delays 

should be brought to the attention of the OLMS Division of 

Interpretations and Standards, which can be reached at 

the address below, by email at OLMS-Public@dol.gov, by 

phone at (202) 693-0123, or by fax at 202-693-1340. 

Note: If either the paper filing or the electronic filing is not 

received in the timeframe specified above, the report will 

be considered delinquent. 
V. PUBLIC DISCLOSURE

The LMRDA requires that the U.S. Department of Labor 

make labor organization financial reports available for 

inspection by the public. Reports for the year 2000 and later 

may be viewed and downloaded from the OLMS Online 

Public Disclosure Room at www.unionreports.gov. Copies 

of reports and union constitutions and bylaws can be 

ordered at the same Web site. Reports may also be 

examined and copies purchased at the OLMS Public 

Disclosure Room at:

U.S. Department of Labor

Office of Labor-Management Standards

200 Constitution Avenue, NW

Room N-1519

Washington, DC 20210-0001

Telephone: (202) 693-0125

VI. OFFICER RESPONSIBILITIES AND PENALTIES

The president and treasurer or the corresponding 

principal officers of the labor organization required to 

sign Form LM-4 are personally responsible for its filing 

and accuracy. Under the LMRDA, officers are subject to 

criminal penalties for willful failure to file a required report 

and for false reporting. False reporting includes making 

any false statement or misrepresentation of a material 

fact while knowing it to be false, or knowingly failing to 

disclose a material fact in a required report or in the 

information required to be contained in it or in any 

information required to be submitted with it. 

The reporting labor organization and the officers required 

to sign Form LM-4 are also subject to civil prosecution for 

violations of the filing requirements. Section 210 of the 

LMRDA (29 U.S.C. 440) provides that “whenever it shall 

appear that any person has violated or is about to violate 

any of the provisions of this title, the Secretary may bring 

a civil action for such relief (including injunctions) as may 

be appropriate.”

Under the CSRA and FSA and implementing regulations, 

false reporting and failure to report may result in 

administrative enforcement action and litigation. The 

officers responsible for signing Form LM-4 are also 

subject to criminal penalties for false reporting under 

Sections 1001 of Title 18 and 1746 of Title 28 of the 

United States Code.

VII. RECORDKEEPING

The officers required to file Form LM-4 are responsible for 

maintaining records which will provide in sufficient detail the 

information and data necessary to verify the accuracy and 

completeness of the report. The records must be kept for at 

least 5 years after the date the report is filed. Any record 

necessary to verify, explain, or clarify the report must be 

retained, including, but not limited to, vouchers, worksheets, 

receipts, and applicable resolutions, and any electronic 

documents, including recordkeeping software, used to 

complete, read, and file the report.

VIII. LABOR ORGANIZATIONS IN TRUSTEESHIP

Any labor organization which has placed a subordinate 

labor organization in trusteeship is responsible for filing 

the subordinate’s annual financial report. A trusteeship is 

defined in section 3(h) of the LMRDA as “any 

receivership, trusteeship, or other method of supervision 

or control whereby a labor organization suspends the 

autonomy otherwise available to a subordinate body 

under its constitution or bylaws.”

Annual financial reports filed for any labor organization in 

trusteeship must be filed on Form LM-2 rather than Form 

LM-4. The report must be signed by the president and 

treasurer or corresponding principal officers of the labor 

organization which imposed the trusteeship and by the 

trustees of the subordinate labor organization. Form LM2 can be downloaded from the OLMS Web site at 

www.olms.dol.gov. For additional information contact 

any of the offices listed at the end of these instructions.

IX. COMPLETING FORM LM-4

Most pages have a “Save and Calculate” button to total 

and transfer data to fields in various parts of the form. 

You may click on one or more of these buttons as you fill 

out the form at any time.

You should click on the “Validate Form” button at any 

time to check for errors. This action will generate a 

“Validation Summary Page” listing any errors that will 

need to be corrected before you will be able to sign the 

form. Clicking on the signature lines will also perform the 

validation function.

ITEMS 1 - 21

Answer Items 1 through 21 as instructed. Select the 

appropriate box for those questions requiring a “Yes” or 

“No” answer; do not leave both boxes blank. Enter a 

single “0” in the boxes for items requiring a number or 

dollar amount if there is nothing to report.

1. FILE NUMBER — The software will enter the labor 

organization’s 6-digit file number here and at the top of 

each page of Form LM-4. This is the number you entered 

when you downloaded Form LM-4. If the number is 

incorrect, you must download another copy of the form 

using the correct number. If the labor organization does 

not have the number on file and cannot obtain the 

number from prior reports filed with the Department, the 

number can be obtained from the OLMS Online Public 

Disclosure Room at www.unionreports.gov or by 

contacting the nearest OLMS field office listed at the end 

of these instructions.

2. PERIOD COVERED — The software will enter the 

beginning and ending dates of the period covered by this 

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report. These are the dates you entered when you 

started a new Form LM-4. If the dates are incorrect, you 

must either delete this form and start again, or contact 

the OLMS Help Desk at (866) 401-1109 for assistance.

If the labor organization changed its fiscal year, the 

ending date in Item 2 should be the labor organization’s 

new fiscal year ending date and the labor organization 

should indicate in Item 19 (Additional Information) that 

the report is for a period of less than 12 months because 

its fiscal year has changed. For example, if the labor

organization’s fiscal year ending date changes from June 

30 to December 31, a report must be filed for the partial 

year from July 1 to December 31. Thereafter, the labor

organization’s annual report should cover a full 12-month 

period from January 1 to December 31.

3. AMENDED, HARDSHIP EXEMPTED, OR TERMINAL 

REPORT — Do not complete this item unless the report 

is an amended, hardship exempted, or terminal report. 

Select Item 3(a) if the labor organization is filing an 

amended report correcting a previously filed report. 

Select Item 3(b) if the labor organization is filing under 

the hardship exemption procedures defined in Section 

IV. Select Item 3(c) if the labor organization has gone out 

of business by disbanding, merging into another labor 

organization, or being merged and consolidated with one 

or more labor organizations to form a new labor 

organization, and this is the labor organization’s terminal 

report. Be sure the date the labor organization ceased to 

exist is entered in Item 2 (Period Covered) after the word 

“Through.” See Section X of these instructions for more 

information on filing a terminal report.

4. AFFILIATION OR ORGANIZATION NAME — The 

software will access this information from the OLMS 

database and enter the name of the national or 

international labor organization that granted the labor 

organization a charter. “Affiliates,” within the meaning of 

these instructions, are labor organizations chartered by 

the same parent body, governed by the same 

constitution and bylaws, or having a relationship of 

parent and subordinate. For example, a parent body is 

an affiliate of all its subordinate bodies, and all 

subordinate bodies of the same parent body are affiliates 

of each other.

If the labor organization has not reported such an

affiliation, the software will enter the name of the labor

organization as currently identified in the labor

organization’s constitution and bylaws or other 

organizational documents.

This item cannot be edited. If the labor organization 

needs to change this information, contact OLMS at (202) 

693-0124.

5. DESIGNATION — The software will enter the 

designation that specifically identifies the labor

organization, such as Local, Lodge, Branch, Joint Board, 

Joint Council, District Council, etc. This field cannot be 

edited.

6. DESIGNATION NUMBER — The software will enter 

the number or other identifier, if any, by which the labor

organization is known. This field cannot be edited.

7. UNIT NAME — The software will enter any additional 

or alternate name by which the labor organization is 

known, such as “Chicago Area Local.” This field cannot 

be edited.

8. MAILING ADDRESS — The software will enter the 

current address where mail will most surely and quickly 

reach the labor organization. The first and last name of 

the person, if any, to whom such mail should be sent and 

any building and room number should be included.

These fields are pre-filled from the OLMS database but 

can be edited by the filer.

9. CHANGES IN CONSTITUTION AND BYLAWS OR 

PRACTICES/PROCEDURES — If the labor organization 

answered “Yes” to Item 9 because the labor 

organization’s constitution and bylaws were changed 

during the reporting period (other than rates of dues and 

fees), a dated copy of the new constitution and bylaws

must either be submitted as an electronic attachment to 

the Form LM-4 the labor organization submits to OLMS, 

or the labor organization may submit a dated copy of the 

new constitution and bylaws to:

Office of Labor-Management Standards

200 Constitution Ave., NW, Room N-1519

Washington, DC 20210-0001

If the labor organization is governed by a uniform 

constitution and bylaws prescribed by the labor

organization’s parent national or international body, the 

labor organization’s parent body may file the constitution 

and bylaws on the labor organization’s behalf. If the

parent body files a constitution and bylaws on the labor 

organization’s behalf, answer Item 9 “Yes” and state that 

fact in Item 19 (Additional Information).

If Item 9 is answered “Yes” because the labor

organization changed any of the practices/procedures 

listed below during the reporting period and the 

practices/ procedures are not described in the labor

organization’s constitution and bylaws, the labor

organization must file an amended Form LM-1 (Labor 

Organization Information Report) with its Form LM-4 to 

update information on file with OLMS:

• qualifications for or restrictions on membership;

• levying assessments;

• participating in insurance or other benefit plans;

• authorizing disbursement of labor organization 

funds;

3
• 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 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 Web site 

at www.olms.dol.gov. If you are unable to download the 

form, contact any of the offices listed at the end of these 

instructions to obtain a copy.

NOTE: Federal employee labor organizations subject 

solely to the Civil Service Reform Act or Foreign Service 

Act are not required to submit an amended Form LM-1 to 

describe revised or changed practices/procedures.

10. CHANGES IN RATES OF DUES AND FEES —

Answer Item 10 “Yes” if the labor organization changed 

its rates of dues and fees during the reporting period. If 

Item 10 is answered “Yes,” report the rates of dues and 

fees in Item 19 (Additional Information). If more than one 

rate applies, report the minimum and maximum rates. 

Also report the calendar basis for payment (per month, 

per year, etc.).

Dues and fees include initiation fees charged to new 

members, fees (other than dues) from transferred 

members, fees for work permits, and regular dues or 

fees. Include only the dues and fees of regular members 

and not the dues and fees of members with special rates, 

such as apprentices, retirees, or unemployed members.

Answer “No” if the labor organization did not change its 

rates of dues and fees during the reporting period.

11. LOSSES OR SHORTAGES — Answer Item 11 “Yes” 

if any loss or shortage of funds or other property of the 

labor organization was discovered during the reporting 

period whether or not there has been repayment or an 

agreement to make restitution. If Item 11 is answered 

“Yes,” describe the loss or shortage in detail in Item 19

(Additional Information) including such information as the 

amount of the loss or shortage of funds or a description 

of the property that was lost, how it was lost, and to what 

extent, if any, there has been an agreement to make 

restitution or any recovery by means of repayment, 

fidelity bond, insurance, or other means. Answer “No” if 

no losses or shortages were discovered.

12. FIDELITY BOND — Answer Item 12 “Yes” if the 

labor organization was insured by a fidelity bond against 

losses through fraud or dishonesty during the reporting 

period. If Item 12 is answered “Yes,” enter the maximum 

amount recoverable for a loss caused by any officer, 

employee, or agent of the labor organization who 

handled the labor organization’s funds. Answer “No” if 

the labor organization was not insured by a fidelity bond 

during the reporting period.

NOTE: Section 502(a) of the LMRDA requires every 

officer, employee, or agent of a labor organization (which 

has property and annual financial receipts over $5,000 in 

value) who handles funds or other property of the 

organization to be bonded. The amount of the bond must 

be at least 10% of the value of the funds handled by the 

individual during the last reporting period. The bond must 

be obtained from a surety company approved by the 

Secretary of the Treasury. If you have any questions or 

need more information about bonding requirements, 

contact the nearest OLMS field office listed at the end of 

these instructions.

13. NUMBER OF MEMBERS — Enter the number of 

members in the labor organization at the end of the 

reporting period. Include all categories of members who 

pay dues. Do not include nonmember employees who 

make payments in lieu of dues as a condition of 

employment under a union security provision in a 

collective bargaining agreement.

14. ASSETS — Enter the total value of all the labor

organization’s assets at the end of the reporting period

including, for example, cash on hand and in banks, 

property, loans owed to the labor organization,

investments, office furniture, automobiles, and anything 

else owned by the labor organization. Enter “0” if the 

labor organization had no assets at the end of the 

reporting period.

15. LIABILITIES — Enter the total amount of all the labor

organization’s liabilities at the end of the reporting period 

including, for example, unpaid bills, loans owed, total 

amount of mortgages owed, and other debts of your 

organization. Enter “0” if the labor organization had no 

liabilities at the end of the reporting period.

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16. RECEIPTS — Enter the total amount of all receipts of 

the labor organization during the reporting period 

including, for example, dues, fees, fines, assessments, 

interest, dividends, rent, money from the sale of assets, 

and loans received by the labor organization. Also 

include payments in lieu of dues received from any 

nonmember employees as a condition of employment 

under a union security provision in a collective bargaining 

agreement. Enter “0” if the labor organization had no 

receipts during the reporting period.

NOTE: If the labor organization’s annual receipts were

$10,000 or more, the labor organization is not eligible to 

file Form LM-4 and must report on Form LM-2 or Form 

LM-3 as explained in Section Il of these instructions.

17. DISBURSEMENTS — Enter the total amount of all 

disbursements made by the labor organization during the 

reporting period including, for example, net payments to 

officers and employees, per capita tax and any other 

fees or assessments which the labor organization paid to 

any other organization, payments for administrative 

expenses, loans made by the labor organization, and 

taxes paid. Enter “0” if the labor organization made no 

disbursements during the reporting period.

18. PAYMENTS TO OFFICERS AND EMPLOYEES —

Enter the total amount of all payments to officers and 

employees made by the labor organization during the 

reporting period. The amount should include, for

example, gross salaries (before tax withholdings and 

other payroll deductions); lost time pay; monthly, weekly, 

or daily allowances; and disbursements for conducting 

official business of the labor organization as well as 

disbursements which were essentially for the personal 

benefit of the officer or employee. Enter “0” if the labor

organization made no payments to officers or employees 

during the reporting period.

NOTE: Section 503(a) of the LMRDA prohibits labor 

organizations from making direct or indirect loans to any 

officer or employee of the labor organization which 

results in a total indebtedness on the part of such officer 

or employee to the labor organization in excess of 

$2,000 at any time.

19. ADDITIONAL INFORMATION — Use Item 19 to 

provide additional information as indicated in Items 9, 10, 

11, 20, and 21 and in Section X of these instructions. 

Enter the number of the item to which the information 

relates in the Item Number column if the software has not 

entered the number.

20 - 21. SIGNATURES — The completed Form LM-4 

which is filed with OLMS must be signed by both the 

president and treasurer, or corresponding principal 

officers, of the labor organization. If the duties of the 

principal executive or principal financial officer are 

performed by an officer other than the president or 

treasurer, the report may be signed by the other officer. If 

the report is signed by an officer other than the president 

or treasurer, enter the correct title in the title field next to 

the signature and explain in Item 19 (Additional 

Information) why the president or treasurer did not sign 

the report.

Before signing the form, click the Validate button at the 

top of page one to ensure that the report passes 

validation and thus can be signed and submitted.

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 form that is printed and mailed to OLMS, have the 

officers sign it manually and mail it to the Office of LaborManagement Standards, 200 Constitution Ave., NW, 

Room N-1519, Washington, DC 20210-0001. Original 

signatures are required on the printed Form LM-4 filed 

with OLMS; stamped or mechanical signatures are not 

acceptable. If the duties of the principal executive or 

principal financial officer are performed by an officer 

other than the president or treasurer, the report may be 

signed by the other officer. If the report is signed by an 

officer other than the president or treasurer, cross out the 

printed title, enter the correct title in Item 20 or 21, and 

explain in Item 19 (Additional Information) why the 

president or treasurer did not sign the report. Enter the 

date the report was signed and the telephone number at 

which the signatories conduct official business; you do 

not have to report a private, unlisted telephone number.

X. LABOR ORGANIZATIONS WHICH HAVE CEASED 

TO EXIST

If the labor organization has gone out of existence as a 

reporting labor organization, the last president and 

treasurer or the officials responsible for winding up the 

affairs of the labor organization must file a terminal 

financial report for the period from the beginning of the 

fiscal year to the date of termination. A terminal financial 

report must be filed if the labor organization has gone out 

of business by disbanding, merging into another 

organization, or being merged and consolidated with one 

or more labor organizations to form a new labor 

organization. A terminal financial report is not required if 

the labor organization changed its affiliation but 

continues to function as a separate reporting labor 

organization.

The terminal financial report may be filed on Form LM-4 

if the labor organization filed its previous annual report 

on Form LM-4 and the labor organization’s total annual 

receipts, as defined in Section II of these instructions, 

were less than $10,000 for the part of the last fiscal year 

during which the labor organization existed. (If total 

annual receipts were $10,000 or more, the labor

organization must use Form LM-2 or LM-3 to file its 

terminal financial report as explained in Section II of 

5
these instructions.) The labor organization’s terminal 

financial report may be filed electronically using EFS or 

may be printed, manually signed, and submitted to the 

U.S. Department of Labor, Office of Labor-Management 

Standards, 200 Constitution Avenue, NW, Room N-1519, 

Washington, DC 20210-0001, within 30 days after the 

date of termination.

To complete a terminal report on Form LM-4, follow the 

instructions in Section IX and, in addition:

• Enter the date your organization ceased to exist in Item 

2 (Period Covered) after the word “Through.”

• Select Item 3(b) indicating that your organization 

ceased to exist during the reporting period and that this 

is your organization’s terminal Form LM-4.

• Enter “3(b)” in the Item Number column in Item 19

(Additional Information) and provide a detailed 

statement of the reason the labor organization ceased 

to exist. Also report in Item 19 plans for the disposition 

of the labor organization’s cash and other assets, if any 

(for example, transfer of cash and assets to the parent 

body). Provide the name and address of the person or 

organization that will retain the records of the 

terminated organization. If your organization merged 

with another labor organization, give that organization’s 

name, address and 6-digit file number.

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, GA

Birmingham, AL

Boston, MA

Buffalo, NY

Chicago, IL

Cincinnati, OH

Cleveland, OH

Dallas, TX

Denver, CO

Detroit, MI

Fort Lauderdale, FL

Honolulu, HI

Kansas City, MO

Los Angeles, CA

Milwaukee, WI

Minneapolis, MN

Nashville, TN

New Orleans, LA

New York, NY

Philadelphia, PA

Phoenix, AZ

Pittsburgh, PA

St. Louis, MO

San Francisco, CA

Seattle, WA

Tampa, FL

Washington, DC

Consult local telephone directory listings under United 

States Government, Labor Department, Office of LaborManagement Standards, for the address and phone 

number of your nearest field office. Contact information 

for OLMS field offices is also available on the OLMS 

Web site at www.olms.dol.gov.

Revised XX/2015

6