Public reporting burden for this collection of information is estimated to average 530 hours per response. For filers 

who have subsidiary organizations, as defined in Section X of these instructions, an additional public reporting burden 

is estimated to average 88 hours per response. These estimates include the time for reviewing instructions, searching 

existing data sources, gathering and maintaining 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-2 LABOR 

ORGANIZATION ANNUAL REPORT

GENERAL INSTRUCTIONS

I. WHO MUST FILE 

Every labor organization subject to the LaborManagement Reporting and Disclosure Act, as 

amended (LMRDA), the Civil Service Reform Act 

(CSRA), or the Foreign Service Act (FSA) must 

file a financial report, Form LM-2, LM-3, or LM-4, 

each year with the Office of Labor-Management 

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

Labor. These laws cover labor organizations that 

represent employees who work in private industry, 

employees of the U.S. Postal Service, and most 

Federal government employees. Labor 

organizations that include or represent 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 the labor organization is 

required to file, contact the nearest OLMS field 

office listed at the end of these instructions. 

II. WHAT FORM TO FILE

Every labor organization subject to the LMRDA, 

CSRA, or FSA with total annual receipts of 

$250,000 or more must file Form LM-2. 

Labor organizations with total annual receipts of 

less than $250,000 may file the simplified Form 

LM-3, if not in trusteeship as defined in Section 

IX (Labor Organization In Trusteeship) of these 

instructions. Labor organizations with total 

annual receipts of less than $10,000 may file the 

abbreviated annual report Form LM-4, if not in 

trusteeship.

The term “total annual receipts” means all 

financial receipts of the labor organization during 

its fiscal year, regardless of the source, including 

receipts of any special funds as described in 

Section VIII (Funds To Be Reported) or as 

described in Section X (Labor Organizations 

With Subsidiary Organizations). Receipts of an 

LMRDA section 3(l) trust in which the labor 

organization is interested (as described in 

Information Item 10) should not be included in 

the total annual receipts of the labor 

organization when determining which form to 

file, unless the 3(l) trust is a subsidiary 

organization of the union. 

III. WHEN TO FILE 

Form LM-2 must be filed within 90 days after the 

end of the labor organization's fiscal year (12-

month reporting period). The law does not 

authorize the Department to grant an extension 

of time for filing reports. The penalties for 

delinquency are described in Section VI (Officer 

Responsibilities and Penalties) of these 

instructions. 

If the labor organization went out of existence 

during its fiscal year, a terminal financial report 

must be filed within 30 days after the date it 

ceased to exist. See Section XII (Labor 

Organizations That Have Ceased to Exist) of 

these instructions for information on filing a 

terminal financial report. 
IV. HOW TO FILE 

Form LM-2 must be submitted electronically to 

the Department. Form LM-2 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 OLMSPublic@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-2 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. Indicate in Item 3 (Amended, Hardship 

Exempted, or Terminal Report) that the labor 

organization is filing under the hardship 

exemption procedures. 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 Department make 

labor organization financial reports available for 

inspection by the public. Reports may be viewed 

and downloaded from the OLMS Web site at 

www.unionreports.gov. Copies of reports and 

union constitutions and bylaws can also be 

ordered at the same Web site. Reports may also 

be examined and copies purchased at the OLMS 

Public Disclosure Room at the following address: 

U.S. Department of Labor 

Office of Labor-Management Standards 

200 Constitution Avenue, NW 

Room N-1519 

Washington, DC 20210

VI. OFFICER RESPONSIBILITIES AND 

PENALTIES 

The president and treasurer or the corresponding 

principal officers of the labor organization 

required to sign Form LM-2 are personally 

responsible for its filing and accuracy. Under the 

LMRDA, officers are subject to criminal penalties 

for willful failure to file a required report and for 

false reporting. False reporting includes making 

any false statement or misrepresentation of a 

material fact while knowing it to be false, or for 

knowingly failing to disclose a material fact in a 

required report or in the information required to 

be contained in it or in any information required to 

be submitted with it. 

The reporting labor organization and the officers 

required to sign Form LM-2 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-2 are also subject to criminal penalties 

for false reporting and perjury 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-2 are 

responsible for maintaining records that 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, 

applicable resolutions, and any electronic 

documents, including recordkeeping software, 

used to complete, read, and file the report. 

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VIII. FUNDS TO BE REPORTED 

The labor organization must report financial 

information on Form LM-2 for all funds of the 

labor organization. Include any special purpose 

funds or accounts, such as strike funds, vacation 

funds, and scholarship funds even if they are not 

part of the labor organization’s general treasury. 

All labor organization political action committee 

(PAC) funds are considered to be labor 

organization funds. However, to avoid duplicate 

reporting, PAC funds that are kept separate from 

your labor organization’s treasury are not 

required to be included in your organization’s 

Form LM-2 if publicly available reports on the 

PAC funds are filed with a Federal or state 

agency.

Your organization is required to report financial 

information about any “subsidiary organizations.” 

Financial information about your organization 

and its subsidiary organizations may be 

combined on a single Form LM-2 or you may 

attach to your Form LM-2 report the regular 

annual report of the financial condition and 

operations of the subsidiary organization with a 

signed certification by an independent public 

accountant, as described in Section X (Labor 

Organizations With Subsidiary Organizations).

If combining the information concerning 

subsidiary organizations, be sure to include the 

requested information and amounts for the 

subsidiary organizations as well as for all other 

assets of your union in all items.

SPECIAL INSTRUCTIONS FOR 

CERTAIN ORGANIZATIONS 

IX. LABOR ORGANIZATIONS IN 

TRUSTEESHIP 

Any labor organization that 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 (29 U.S.C. 402) 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. The report must be signed by the 

president and treasurer or corresponding 

principal officers of the labor organization that 

imposed the trusteeship. The trustees of the 

subordinate labor organization must also sign 

and date Form LM-2. To add signature blocks, 

click on the “Add Signature Block” button on the 

bottom of page 1.

X. LABOR ORGANIZATIONS WITH 

SUBSIDIARY ORGANIZATIONS

The labor organization must disclose assets, 

liabilities, receipts, and disbursements of a 

subsidiary organization.

Within the meaning of these instructions, a 

subsidiary organization is defined as any 

separate organization of which the ownership is 

wholly vested in the reporting labor organization 

or its officers or its membership, which is 

governed or controlled by the officers, 

employees, or members of the reporting labor 

organization, and which is wholly financed by 

the reporting labor organization. A subsidiary 

organization is considered to be wholly financed 

if the initial financing was provided by the 

reporting labor organization even if the 

subsidiary organization is currently wholly or 

partially 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 officers, and finances the operation 

of the building corporation.

A labor organization is required to report 

financial information for each of its subsidiary 

organizations using one of the following 

methods:

Method (1) — Consolidate the financial 

information for the subsidiary organization and 

the labor organization on a single Form LM-2.

Method (2) —File, with the labor organization’s 

Form LM-2, the regular annual report of the 

financial condition and operations of the 

subsidiary organization, accompanied by a 

statement signed by an independent public 

accountant certifying that the financial report 

presents fairly the financial condition and 

operations of the subsidiary organization and 

was prepared in accordance with generally 

accepted accounting principles.

3
Financial information reported separately for 

subsidiary organizations under method (2) must 

include the name of the subsidiary organization 

and the name and file number of the labor 

organization as shown on its Form LM-2. The 

financial report of the subsidiary organization 

must cover the same reporting period as that 

used by the reporting labor organization. 

When method (2) is used and the subsidiary 

organization is an investment, the financial 

interest of the reporting labor organization in the 

subsidiary organization must be reported in Item 

26 (Investments) and in Schedule 5 

(Investments) of the labor organization’s Form 

LM-2. When method (2) is used and the 

subsidiary organization is of a non-investment 

nature, the financial interest of the reporting 

labor organization in the subsidiary organization 

must be reported in Item 28 (Other Assets) and 

in Schedule 7 (Other Assets) of the labor 

organization’s Form LM-2.

The same type of information required on Form 

LM-2 regarding disbursements to officers and 

employees and loans made by labor 

organizations must also be reported with respect 

to the subsidiary organization. In method (1) the 

information relating to the subsidiary 

organization must be combined with that of the 

labor organization and reported on the labor 

organization’s Form LM-2 on Schedule 11 (All 

Officers and Disbursements to Officers) and 

Schedule 12 (Disbursements to Employees) and 

Statement A, Item 24 (Loans Receivable) and 

Schedule 2 (Loans Receivable) in the detail 

required by the instructions. If method (2) is 

used, an attachment must be submitted 

containing the information required by the 

instructions for Schedules 2, 11, and 12.

The information regarding loans made by the 

subsidiary organization must include in 

Schedule 2 (Loans Receivable) a listing of the 

names of each officer, employee, or member of 

the labor organization and each officer or 

employee of the subsidiary organization whose 

total loan indebtedness to the subsidiary 

organization, to the labor organization, or to both 

at any time during the reporting period exceeded 

$250. However, if method (2) is used, the 

amount reported by the subsidiary organization 

should be only the amount owed to the 

subsidiary organization.

The annual financial report must also include on 

Schedule 11 (All Officers and Disbursements to 

Officers) all disbursements made by the subsidiary 

organization to or on behalf of its officers and 

officers of the labor organization. The report must 

also list on Schedule 12 (Disbursements to 

Employees) the name and position of the 

subsidiary organization’s employees whose total 

gross salaries, allowances, and other 

disbursements from the subsidiary organization, 

the reporting labor organization, and any affiliates 

were more than $10,000. However, if method (2) 

is used, only the disbursements of the subsidiary 

organization for its employees should be reported.

XI. COMPLETING FORM LM-2

INTRODUCTION 

Most pages have a “Save & 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 may click on the “Validate Form” button at 

any time to check for errors. This action will 

generate an “Errors Page” listing any errors that 

will need to be corrected before you will be able 

to sign the form. Clicking on the signature lines 

will also perform the validation function.

INFORMATION ITEMS 1–9

Items 1, 2, and 4-8 are “pre-filled” items. These 

fields are filled in by the software based on 

information you entered when you accessed the 

form from our Web site. You cannot edit the 

information pre-filled in Items 1, 2, and 4-7. 

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-2. This is the 

number you entered when you downloaded Form 

LM-2. 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 Web site at www.unionreports.gov, or 

by contacting the nearest OLMS field office. 

2. PERIOD COVERED — The software will

enter the beginning and ending dates of the 

4
period covered by this report. These are the 

dates you entered when you downloaded Form 

LM-2. If the dates are incorrect, you must 

download another form using the correct dates. 

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 69 

(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 this report is an amended, hardship 

exempted, or terminal report. Select Item 3(a) if 

the labor organization is filing an amended 

report correcting a previously filed report. Select 

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

the hardship exemption procedures defined in 

Section IV. Select Item 3(c) if the labor 

organization has gone out of business by 

disbanding, merging into another labor 

organization, or being merged and consolidated 

with one or more labor organizations to form a 

new labor organization, 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 XII (Labor Organizations 

That Have Ceased to Exist) of these instructions 

for more information on filing a terminal report. 

4. AFFILIATION OR ORGANIZATION NAME 

— The software accesses this information from 

the OLMS database and will enter the name of 

the national or international labor organization 

that granted the labor organization a charter. 

"Affiliates," within the meaning of these 

instructions, are labor organizations chartered 

by the same parent body, governed by the same 

constitution and bylaws, or having the 

relationship of parent and subordinate. For 

example, a parent body is an affiliate of all of its 

subordinate bodies, and all subordinate bodies 

of the same parent body are affiliates of each 

other. 

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 by the filer. If the 

labor organization needs to change this 

information, contact OLMS at (202) 693-0124. 

5. DESIGNATION — The software will enter the 

specific designation that is used to identify the 

labor organization, such as Local, Lodge, 

Branch, Joint Board, Joint Council, District 

Council, etc. This field cannot be edited by the 

filer. 

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 by the filer. 

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 by the filer. 

8. MAILING ADDRESS — The software 

accesses the union’s mailing address on record 

in the OLMS database and enters it in Item 8. 

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 can be edited.

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 69 (Additional Information) the address 

where the labor organization's records are kept. 

INFORMATION ITEMS 10–21

Answer Items 10 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. 

10. TRUSTS OR FUNDS — Answer “Yes” to 

Item 10, if the labor organization has an interest 

in a trust or other fund as defined in 29 U.S.C. 

402(l). Provide in Item 69 (Additional 

5
Information) the full name, address, and purpose 

of each trust or other fund. If a report has been 

filed for the trust or other fund under the 

Employee Retirement Income Security Act of 

1974 (ERISA), report in Item 69 (Additional 

Information) the ERISA file number (Employer 

Identification Number — EIN) and plan number, 

if any.

A trust in which a labor organization is interested 

is defined in Section 3(l) of the LMRDA (29 

U.S.C. 402(l)) as: 

...a trust or other fund or organization 

(1) which was created or established by 

a labor organization, or one or more of 

the trustees or one or more members of 

the governing body of which is selected 

or appointed by a labor organization, 

and (2) a primary purpose of which is to 

provide benefits for the members of 

such labor organization or their 

beneficiaries.

The determination whether a particular entity is 

a trust in which a labor organization is interested 

will be based on the facts in each case.

11. POLITICAL ACTION COMMITTEE FUNDS 

AND SUBSIDIARY ORGANIZATIONS — If the 

labor organization answered “Yes” to Item 11(a), 

in reference to a political action committee, 

provide in Item 69 (Additional Information) the 

full name of each separate political action 

committee (PAC) and list the name of any 

government agency, such as the Federal 

Election Commission or a state agency, with 

which the PAC has filed a publicly available 

report, and the relevant file number of the PAC. 

(PAC funds kept separate from the labor 

organization’s treasury need not be included in 

the labor organization’s Form LM-2 if publicly 

available reports on the PAC funds are filed with 

a Federal or state agency.) 

If the labor organization answered “Yes” to Item 

11(b), in reference to a subsidiary organization, 

provide in Item 69 (Additional Information) the 

name, address, and purpose of each subsidiary 

organization. Indicate whether the information 

concerning its financial condition and operations 

is included in this Form LM-2 or in a separate 

report. See Section X of these instructions for 

information on reporting subsidiary 

organizations.

12. AUDIT OR REVIEW OF BOOKS AND 

RECORDS — If the labor organization 

answered "Yes" to Item 12, indicate in Item 69 

(Additional Information) whether the audit or 

review was performed by an outside accountant 

or a parent body auditor/representative. If an 

outside accountant performed the audit or 

review, 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 the labor 

organization's books and records were 

examined to verify their accuracy and validity. 

The term "audit or review" does not include 

providing assistance in developing a 

bookkeeping system, providing routine 

bookkeeping services, or merely compiling 

information from the labor organization's books 

and records to prepare Form LM-2 or other 

financial reports. Also, do not answer "Yes" to 

Item 12 if an audit committee or trustees of the 

labor organization performed the audit or review. 

13. LOSSES OR SHORTAGES — Answer 

"Yes" to Item 13 if the labor organization 

experienced a loss, shortage, or other 

discrepancy in its finances during the period 

covered. Describe the loss or shortage in detail 

in Item 69 (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. 

14. FIDELITY BOND — 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. Enter "0" if the labor 

organization was not covered by a fidelity bond 

during the reporting period. 

NOTE: If a labor organization has property and 

annual financial receipts that exceeded $5,000, 

each of the labor organization's officers, 

employees, and agents who handles funds or 

other property of the labor organization must be 

bonded. The amount of the bond must be at 

least 10% of the value of the funds handled by 

the individual during the last reporting period, up 

to a maximum bond of $500,000. The bond must 

be obtained from a surety company approved by 

the Secretary of the Treasury. If you have any 

6
questions or need more information about 

bonding requirements, contact the nearest 

OLMS field office. 

15. ACQUISITION OR DISPOSITION OF 

ASSETS — If the labor organization answered 

"Yes" to Item 15, describe in Item 69 (Additional 

Information) the manner in which the labor 

organization acquired or disposed of the 

asset(s), such as donating office furniture or 

equipment to charitable organizations, trading in 

assets, writing off a receivable, or giving away 

other tangible or intangible property of the labor 

organization. Include the type of asset, its value, 

and the identity of the recipient or donor, if any. 

Also report in Item 69 the cost or other basis at 

which any acquired assets were entered on the 

labor organization's books or the cost or other 

basis at which any assets disposed of were 

carried on the labor organization's books. For 

example, assets may be entered on the labor 

organization’s books at cost and carried at that 

value; carried at cost less accumulated 

depreciation; or carried at scrap value or other 

nominal value because the assets were fully 

depreciated or were expensed when purchased 

(that is, the cost was charged to current 

expenses rather than entered on the books and 

periodically depreciated). 

For assets that were traded in, enter in Item 69 

the cost, book value, and trade-in allowance. 

16. PLEDGED OR ENCUMBERED ASSETS —

If the labor organization answered "Yes" to Item 

16, identify in Item 69 (Additional Information) all 

of the labor organization's assets pledged or 

encumbered in any way (such as those pledged 

as collateral for a loan) at the end of the 

reporting period. Also report in Item 69 their fair 

market value, and provide details of transactions 

related to the encumbrance. 

17. CONTINGENT LIABILITIES — If the labor 

organization answered "Yes" to Item 17, 

describe in Item 69 (Additional Information) the 

transactions or events resulting in the contingent 

liabilities and include the identity of the claimant 

or creditor. Contingent liabilities are potential 

obligations that may or may not develop into 

actual liabilities in the future. Examples of a 

contingent liability are a loan co-signed by the 

labor organization, or a pending lawsuit that 

could result in the labor organization being 

ordered to pay damages or make other 

payments. 

A pending administrative or judicial action is 

considered a contingent liability that must be 

reported in Item 17 if, in the opinion of legal 

counsel, it is reasonably possible that the labor 

organization will be required to make some 

payment. Such administrative or judicial actions 

must be reported as contingent liabilities 

regardless of whether or not the possible losses 

would have a materially adverse effect on the 

labor organization's financial condition. List in 

Item 69 each administrative or judicial action, 

including the case number, court, and caption. 

18. CHANGES IN CONSTITUTION AND 

BYLAWS OR PRACTICES AND 

PROCEDURES — If the labor organization 

answered "Yes" to Item 18 because the labor 

organization's constitution and bylaws were 

changed during the reporting period (other than 

rates of dues and fees), a dated copy of the new 

constitution and bylaws must be submitted to OLMS 

as an electronic attachment to the Form LM-2.

If the labor organization is governed by a uniform 

or model 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 "Yes" to Item 18 and state that fact 

in Item 69 (Additional Information). If the labor 

organization has any supplemental governing 

documents or has modified a model constitution 

and bylaws, the labor organization must file these 

documents. 

If the labor organization answered "Yes" to Item 18 

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 or bylaws, the labor organization must 

file an amended Form LM-1 (Labor Organization 

Information Report) to update information on file 

with the Department:

• qualifications for or restrictions on 

membership;

• levying assessments;

• participating in insurance or other benefit 

plans;

• authorizing disbursement of labor organization 

funds;

7
• auditing financial transactions of the labor 

organization;

• calling regular and special meetings; 

• authorizing bargaining demands; 

• ratifying contract terms; 

• authorizing strikes; 

• disciplining or removing officers or agents for 

breaches of their trust; 

• imposing fines and suspending or expelling 

members including the grounds for such 

action and any provision made for notice, 

hearing, judgment on the evidence, and 

appeal procedures;

• selecting officers and stewards and any 

representatives to other bodies composed of 

labor organizations' representatives;

• invoking procedures by which a member may 

protest a defect in the election of officers 

(including not only all procedures for initiating 

an election protest but also all procedures for 

subsequently appealing an adverse decision, 

e.g., procedures for appeals to superior or 

parent bodies, if any); and

• issuing work permits. 

Information on obtaining Form LM-1 may be 

obtained from the OLMS Web site at 

www.olms.dol.gov or from any OLMS field office. 

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. 

19. NEXT REGULAR ELECTION — Enter the 

month and year of the labor organization's next 

regular election of general officers (president, 

vice president, treasurer, secretary, etc.). Do not 

report the date of any interim election to fill 

vacancies. 

20. NUMBER OF MEMBERS — After Schedule 

13 is completed and the “Save & Calculate”

button is clicked, the software will enter the total 

number of members into Item 20. 

21. DUES AND FEES — Enter the dues and 

fees established by the labor organization. If 

more than one rate applies, enter the minimum 

and maximum rates. Enter "0" where 

appropriate. 

Line (a): Enter the regular dues, fees or other 

periodic payments that a member must pay to 

be in good standing in the labor organization, 

including the calendar basis for the payment 

(per month, per year, etc.). Include only the dues 

or fees of regular members and not dues or fees 

of members with special rates, such as 

apprentices, retirees, or unemployed members. 

Line (b) If individuals covered by your 

organization’s collective bargaining 

agreement(s) pay "working" dues in addition to 

their regular dues, enter the amount or percent 

of "working" dues, including the basis for the 

payment (per hour, per month, etc.). 

Line (c): Enter the initiation fees required from 

new members. 

Line (d): Enter the fees other than dues 

required from transferred members. Such fees 

are those charged to persons applying for a 

transfer of membership to the labor organization 

from another labor organization with the same 

affiliation. Do not report fees charged to 

members transferring from one class of 

membership to another within the labor 

organization. 

Line (e): If the labor organization issues work 

permits, enter the fees required and enter the 

calendar basis for the payment (per month, per 

year, etc.). Work permit fees are fees charged to 

nonmembers of the labor organization who work 

within its jurisdiction. Do not report as work 

permit fees those fees charged to nonmember 

applicants for membership pending acceptance 

of their membership application, or fees charged 

to persons applying for transfer of membership 

to the labor organization pending acceptance of 

their application for transfer.

FINANCIAL DETAILS

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

8
Complete all items and lines on the form. Do not 

use different accounting classifications or 

change the wording of any item or line.

BEGINNING AND ENDING AMOUNTS

Entries in Schedules 2 and 9 and in Statement A 

must report amounts for both the start and the 

end of the reporting period. The amounts 

entered for the start of the reporting period on 

the labor organization's report should be 

identical to the amounts entered for the end of 

the reporting period on last year's report. If the

amounts are not the same, fully explain the 

difference in Item 69 (Additional Information).

COMPLETE SCHEDULES FIRST

Complete Schedules 1 through 20 before

completing Statements A and B. Be sure to 

complete all applicable lines in Schedules 1 

through 20. As you complete the schedules, the 

software will transfer some of the totals to the 

appropriate items in Statements A and B. You 

must enter the remaining totals manually.

COMPLETE ALL ITEMS 22 THROUGH 68

Complete all items in Statement A and

Statement B. Enter "0" where appropriate.

SCHEDULES 1 THROUGH 12

SCHEDULE 1 – ACCOUNTS RECEIVABLE 

AGING SCHEDULE 

The labor organization must report 1) all 

accounts with an entity or individual that 

aggregate to a value of $5,000 or more and that 

are 90 days or more past due at the end of the 

reporting period or were liquidated, reduced or 

written off during the reporting period; and 2) the 

total aggregated value of all other accounts 

receivable. 

If additional lines are needed, click the “Add 

More Accounts Receivable” button at the top of 

the schedule. The software will add lines to the 

schedule in increments of ten.

Column (A): Enter the name of each entity or 

individual with which the labor organization has 

an account receivable of $5,000 or more that is 

90 days or more past due at the end of the 

reporting period or that was liquidated, reduced 

or written off during the reporting period without 

the receipt of cash sufficient to cover the total 

value of the account receivable. 

Column (B): Enter the total amount of money 

owed to the labor organization by each listed 

entity or individual at the end of the reporting 

period. Enter on the “Total from all other 

accounts receivable” line the total amount of 

money owed to the labor organization in all other 

accounts receivable not required to be itemized

in Schedule 1.

Click the “Save & Calculate” button at the top of 

the schedule and the software completes the 

“Total of all itemized accounts receivable” line in 

Column (B) and enters the total accounts 

receivable in Column (B) and in Item 23, Column 

(B) of Statement A.

Column (C): Enter the total amount of money 

owed to the labor organization by each listed 

entity or individual at the end of the reporting 

period that is 90 to 180 days past due. Enter the 

total amount of money owed to the labor 

organization in all other accounts receivable 

(those of less than $5,000) that are 90 to 180 

days past due and are not required to be 

itemized in Schedule 1 on the “Total from all 

other accounts receivable” line.

Click the “Save & Calculate” button at the top of 

the schedule and the software completes the 

“Total of all itemized accounts receivable” line in 

Column (C) and enters the total accounts 

receivable that were 90 to 180 days past due in 

Column (C).

Column (D): Enter the total amount of money 

owed to the labor organization by each listed 

entity or individual at the end of the reporting 

period that is more than 180 days past due. 

Enter the total amount of money owed to the 

labor organization in all other accounts 

receivable (those of less than $5,000 and not 

require to be itemized in Schedule 1) that are 

more than 180 days past due on the “Total from 

all other accounts receivable” line. 

Click the “Save & Calculate” button at the top of 

the schedule and the software completes the 

“Total of all itemized accounts receivable” line in 

Column (D) and enters the total accounts 

receivable that were more than 180 days past 

due in Column (D).

9
Column (E): Enter the total amount of money 

owed to the labor organization by each entity or 

individual that was liquidated, reduced or written 

off during the reporting period by the reporting 

labor organization without the receipt of cash 

sufficient to cover the total value of the account 

receivable. Enter on the “Total from all other 

accounts receivable” line the total amount of 

money owed to the labor organization in all other 

accounts receivable (those of less than $5,000

and not required to be itemized in Schedule1) 

that was liquidated, reduced or written off during 

the reporting period by the reporting labor 

organization without the receipt of cash sufficient 

to cover the total value of the account 

receivable.

Click the “Save & Calculate” button at the top of 

the schedule and the software completes the 

“Total of all itemized accounts receivable” line in 

Column (E) and enters the total liquidated 

accounts receivable in Column (E).

Provide in Item 69 (Additional Information) all 

details and circumstances in connection with the 

liquidation, reduction or writing off of any 

account receivable, in accordance with the 

instructions for Item 15 (Acquisition or 

Disposition of Assets).

SCHEDULE 2 – LOANS RECEIVABLE

Report details of all direct and indirect loans 

(whether or not evidenced by promissory notes 

or secured by mortgages) owed to the labor 

organization at any time during the reporting 

period by individuals, business enterprises, 

benefit plans, and other entities including labor 

organizations. An example of an indirect loan is 

a disbursement by the labor organization to an 

educational institution for the tuition expense of 

an officer, employee, or member that must be 

repaid to the labor organization by that 

individual. Be sure to report all loans that were 

made and repaid in full during the reporting 

period. Do not include investments in corporate 

bonds or mortgages purchased on a block basis 

through a bank or similar institution that must be 

reported in Schedule 5 (Investments Other Than 

U.S. Treasury Securities). 

NOTE: Advances, including salary advances, 

are considered loans and must be reported in 

Schedule 2 (Loans Receivable). However, 

advances to officers and employees of the labor 

organization for travel expenses necessary for 

conducting official business are not considered 

loans if the following conditions are met: 

• The amount of an advance for a specific trip 

does not exceed the amount of expenses 

reasonably expected to be incurred for official 

travel in the near future, and the amount of the 

advance is fully repaid or fully accounted for by 

vouchers or paid receipts within 30 days after 

the completion or cancellation of the travel.

• The amount of a standing advance to an officer 

or employee who must frequently travel on 

official business does not unreasonably exceed 

the average monthly travel expenses for which 

the individual is separately reimbursed after 

submission of vouchers or paid receipts, and 

the individual does not exceed 60 days without 

engaging in official travel. 

See the instructions for Schedules 7 (Other 

Assets), 11 (All Officers and Disbursements to 

Officers) and 12 (Disbursements to Employees) 

for reporting travel advances that meet these 

criteria. 

If additional lines are needed, click the “Add 

More Loans Receivable” button at the top of the 

schedule. The software will add lines to the 

schedule in increments of ten. 

Column (A): Enter the following information: 

• The name of each officer, employee, or 

member whose total loan indebtedness to the 

labor organization, including any subsidiary 

organization, at any time during the reporting 

period exceeded $250, and the name of each 

business enterprise which had any loan 

indebtedness, regardless of amount, at any 

time during the reporting period;

• The purpose of each loan;

• The security given for each loan; and 

• The terms of repayment for each loan. 

For each officer or employee listed, indicate after 

each name either "O" (officer) or "E" (employee).

Column (B): Enter the loan amounts outstanding 

at the start of the reporting period from each listed 

individual and business enterprise. Enter the total 

of loans made to officers, employees, or 

members whose total individual loan 

indebtedness to the labor organization at any 

time during the reporting period did not exceed 

10
$250, and all loans, regardless of amount, made 

to other individuals and entities on the “Total of 

loans not listed above” line.

Click the “Save & Calculate” button at the top of 

the schedule and the software will enter the total 

for Column (B) on the “Total of all lines above” 

line in Schedule 2 and in Item 24 (Loans 

Receivable), Column (A) of Statement A.

Column (C): Enter the amount of loans made 

during the reporting period to each listed individual 

and business enterprise. Enter the total of all other 

loans made during the reporting period on the 

“Total of loans not listed above” line.

Click the “Save & Calculate” button at the top of 

the schedule and the software will enter the total 

for Column (C) on the “Total of all lines above” 

line in Schedule 2 and in Item 61 (Loans Made) 

of Statement B.

Columns (D)(1) and (D)(2): Enter the amount of 

loan repayments during the reporting period 

from each listed individual and business 

enterprise. Report in these columns only the 

portion of the payments applied toward principal; 

interest received must be reported in Item 40 

(Interest). Use Column (D)(1) to report 

repayments received in cash. Use Column 

(D)(2) to report repayments made in a manner 

other than cash, such as repayments made by 

officers or employees by means of deductions 

from their salaries. Enter the amount of loan 

repayments from all other loans on the “Total of 

loans not listed above” line. 

Click the “Save & Calculate” button at the top of 

the schedule and the software will enter the total 

for Columns (D)(1) and (D)(2) on the “Total of all 

lines above” line in Schedule 2 and the total 

from Column (D)(1) in Item 45 (Repayments of 

Loans Made) of Statement B. Explain in Item 69 

(Additional Information) any non-cash amounts 

reported in Column (D)(2). 

Column (E): Enter the loan amounts 

outstanding at the end of the reporting period for 

each listed individual and business enterprise. 

Enter the total amount outstanding at the end of 

the reporting period for all other loans on the 

“Total of loans not listed above” line.

Click the “Save & Calculate” button at the top of 

the schedule and the software will enter the total 

for Column (E) on the “Total of all lines above” 

line in Schedule 2 and in Item 24 (Loans 

Receivable), Column (B) of Statement A. If any 

loans receivable were liquidated, reduced or 

written off during the reporting period, the 

reason and the amount must be reported in Item 

69 (Additional Information). 

NOTE: Section 503(a) of the LMRDA (29 U.S.C. 

503) 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. 

SCHEDULE 3 – SALE OF INVESTMENTS 

AND FIXED ASSETS

Report details of the sale or redemption by the 

labor organization of U.S. Treasury securities, 

marketable securities, other investments, and 

fixed assets, including those fixed assets that 

were expensed (that is, the cost of the asset 

was charged to current expenses, rather than 

entered on the books and periodically 

depreciated), during the reporting period. 

Include receipts from sales of mortgages that 

were purchased on a block basis through a bank 

or similar institution. Do not include the receipts 

from repayments by individual mortgagors, 

which must be reported in Schedule 2 (Loans 

Receivable) as loan repayments. 

If additional lines are required click the “Add 

More Investments and Fixed Assets Sales” 

button at the top of the schedule. The software 

will add lines to the schedule in increments of 

ten.

Column (A): Enter a general description of the 

type of investment or fixed asset sold, such as 

U.S. Treasury securities, stocks, bonds, land, 

automobiles, etc. If land or buildings were sold, 

enter the location of the property, including the 

street address, if appropriate. 

Column (B): Enter the total cost of each type of 

investment (including any transaction costs) or 

fixed asset described in Column (A). 

Column (C): Enter the value at which the 

investments or fixed assets were shown on the 

labor organization's books. 

Column (D): Enter the gross sales (or contract) 

price of the investments or fixed assets. 

11
Column (E): Enter the net amount received from 

the sale of the investments or fixed assets. If the 

amount received during the reporting period is less 

than the amount due (gross sales price less any 

deductions for selling expenses and repayments of 

secured loans or mortgages), the additional 

amount due to the labor organization must be 

reported in Schedule 7 (Other Assets) with a 

description sufficient to identify the type of asset. 

However, if a mortgage or note is taken back, it 

must be reported as a new loan in Schedule 2 

(Loans Receivable). 

Click the “Save & Calculate” button at the top of 

the schedule and the software enters the totals 

for Columns (B) through (E) on the “Total of all 

lines above” line.

Enter the total amount from the sale or 

redemption of U.S. Treasury securities, 

marketable securities, or other investments that 

was promptly reinvested (i.e., "rolled over") in 

U.S. Treasury securities, marketable securities, 

or other investments during the reporting period 

on the “Less Reinvestments” line. Calculate the 

total amount reinvested by adding, for each 

investment, the lower of each investment's 

original cost or the amount received from the 

sale or redemption that was actually reinvested. 

If only a portion of the amount received was 

reinvested, only the reinvested portion may be 

included on the Less Reinvestments line. 

Interest and dividends received during the 

reporting period must be reported in Items 40 

(Interest) and 41 (Dividends). 

Click the “Save & Calculate” button at the top of 

the schedule and the software will enter the total 

”Net Sales” in Column (E) and in Item 43 (Sale 

of Investments and Fixed Assets) of Statement 

B.

SCHEDULE 4 – PURCHASE OF 

INVESTMENTS AND FIXED ASSETS

Report details of the purchase by the labor 

organization of U.S. Treasury securities, 

marketable securities, other investments, and 

fixed assets, including those fixed assets that 

were expensed (that is, the cost of the asset 

was charged to current expenses, rather than 

entered on the books and periodically 

depreciated), during the reporting period. 

Include disbursements for mortgages that were 

purchased on a block basis through a bank or 

similar institution. 

If additional lines are needed, click the “Add 

Investments And Fixed Assets Purchases” 

button at the top of the schedule. The software 

will add lines to the schedule in increments of 

ten. 

Column (A): Enter a general description of the 

type of investment or fixed asset purchased, 

such as U.S. Treasury securities, stocks, bonds, 

land, automobiles, etc. If land or buildings were 

purchased, enter the location of the property, 

including the street address, if appropriate. 

Column (B): Enter the total cost of each type of 

investment (including any transaction costs) or 

fixed asset described in Column (A). 

Column (C): Enter the value at which the 

investments or fixed assets were entered on the 

labor organization's books. If assets were traded 

in on assets purchased, answer Item 15 

(Acquisition or Disposition of Assets) "Yes," and 

provide in Item 69 (Additional Information) the 

cost, book value, and trade-in allowance in 

accordance with the instructions for Item 15. 

Column (D): Enter the total amount disbursed 

for each type of investment or fixed asset 

purchased during the reporting period. Do not 

include any unpaid balance that must be 

reported in Schedule 9 (Loans Payable) or Item 

32 (Mortgages Payable) of Statement A. 

Click the “Save & Calculate “button at the top of 

the schedule and the software will enter the 

totals for Columns (B) through (D) on the “Total 

of all lines above” line.

Enter the total amount from the sale or 

redemption of U.S. Treasury securities, 

marketable securities, or other investments that 

was promptly reinvested (i.e., "rolled over") in 

U.S. Treasury securities, marketable securities, 

or other investments during the reporting period 

on the “Less Reinvestments” line. Calculate the 

total amount reinvested by adding, for each 

investment, the lower of each investment's 

original cost or the amount received from the 

sale or redemption that was actually reinvested. 

If only a portion of the amount received was 

reinvested, only the reinvested portion may be 

included on the Less Reinvestments line. 

Interest and dividends received during the 

reporting period must be reported in Items 40 

(Interest) and 41 (Dividends). The total on the 

12
Less Reinvestments line must agree with the 

amount reported as Reinvestments on Schedule 

3 (Sale of Investments and Fixed Assets). 

Click the “Save & Calculate” button at the top of 

the schedule and the software will enter the “Net 

Purchases” in Column (D) and in Item 60 

(Purchase of Investments and Fixed Assets) of 

Statement B.

SCHEDULE 5 – INVESTMENTS OTHER THAN 

U.S. TREASURY SECURITIES

Report details of all the labor organization’s 

investments at the end of the reporting period, 

other than U.S. Treasury securities. Include 

mortgages purchased on a block basis and 

investments in any subsidiary organization not 

reported on a consolidated basis in accordance 

with method (1) explained in Section X of these 

instructions. Do not include savings accounts, 

certificates of deposit, or money market 

accounts, which must be reported in Item 22 

(Cash) of Statement A.

Line A: Enter in Column (B) the total cost of all 

the labor organization's marketable securities 

including transaction costs such as brokerage 

commissions. Marketable securities are those 

for which current market values can be obtained 

from published reports of transactions in listed 

securities or in securities traded "over the 

counter," such as corporate stocks and bonds, 

stock and bond mutual funds, state and 

municipal bonds, and foreign government 

securities. 

Line B: Enter in Column (B) the total book value 

of all the labor organization's marketable 

securities. Book value is the lower of cost or 

market value. 

Line C: List in Column (A) each Marketable 

Security that has a book value over $5,000 and 

exceeds 5% of the total book value entered in 

Line B, Column (B) above and enter its book 

value in Column (B). 

If additional lines are needed to complete Line 

C, click the “Add More Marketable Securities” 

button in the schedule. The software will add 

lines to the schedule in increments of ten.

Line D: Enter in Column (B) the total cost, 

including any transaction costs, of all the labor 

organization's other investments (that is, those 

that are not U.S. Treasury securities or 

marketable securities). Include mortgages 

purchased on a block basis. 

Line E: Enter in Column (B) the total book value 

of such other investments. Book value is the 

lower of cost or market value. 

Line F: List in Line F, Column (A) each Other 

Investment that has a book value over $5,000 

and exceeds 5% of the total book value entered 

in Line E, Column (B) above and enter its book 

value in Column (B). 

If additional lines are needed to complete Line F, 

click the “Add More Marketable Securities” 

button in the schedule. The software adds lines 

to the schedule in increments of ten.

NOTE: If your organization has a subsidiary 

organization for which a separate report is being 

submitted in accordance with Section X of these 

instructions, the subsidiary organization must be 

reported in Schedule 5 if it is an investment. 

Enter in Line F the name of each subsidiary 

organization in Column (A) and its book value in 

Column (B).

If additional lines are required, click the Add 

More Other Investments button on the top of the 

schedule. The software adds lines to the 

schedule in increments of ten.

Line G: Click the “Save & Calculate” button at the 

top of the schedule and the software will enter the 

total of Lines B and E on Line G and in Item 26 

(Investments), Column (B) of Statement A.

SCHEDULE 6 – FIXED ASSETS

Report details of all fixed assets, such as land, 

buildings, automobiles and other vehicles, and 

office furniture and equipment owned by the 

labor organization at the end of the reporting 

period. Land and buildings must be itemized, 

whereas automobiles and other vehicles, and 

office furniture and equipment should be 

aggregated. Include fixed assets that were 

expensed (that is, the cost of the asset was 

charged to current expenses, rather than 

entered on the books and periodically 

depreciated), fully depreciated, or carried on the 

labor organization's books at scrap value or 

other nominal value. 

13
Column (A): Enter under “Line A. Land (give 

location)” the location of any land and under 

“Line B. Buildings (give location)” the location of 

any buildings owned by the labor organization. 

If additional lines are needed, click the “Add 

More Land Assets” button on Line A or the “Add 

More Building Assets” button on Line B, as 

applicable. The software will add lines to the 

schedule in increments of ten.

Column (B): Enter the cost or other basis of the 

fixed assets listed in Column (A). 

Column (C): Enter the accumulated 

depreciation, if any, of the fixed assets (except 

land) listed in Column (A) whose cost or other 

basis is reported in Column (B). If the labor 

organization "expenses" fixed assets, also 

include in Column (C) the amount that the labor 

organization charged to expenses when the 

assets were purchased. 

Column (D): Enter the amount at which the 

fixed assets listed in Column (A) are carried on 

the labor organization's books. Include the 

nominal amount, if any, at which fully 

depreciated assets are carried on the labor 

organization's books. The amount reported in 

Column (D) should be the difference between 

Columns (B) and (C). 

Column (E): Enter the fair market value of land 

and of all assets listed in Column (A) that were 

expensed, fully depreciated, or depreciated to 

scrap value or nominal value. It is not necessary 

to secure a formal appraisal of the assets; a 

good faith estimate is sufficient. The value used 

for insurance purposes or for tax appraisals, for 

example, will normally be acceptable as 

representing the fair market value. 

Click the “Save & Calculate” button at the top of 

the schedule and the software will enter the 

totals of Columns (B) through (E) on Line F, and 

the total on Line F, Column (D) in Item 27 (Fixed 

Assets), Column (B) of Statement A.

SCHEDULE 7 – OTHER ASSETS

Report details of all the labor organization's 

assets at the end of the reporting period other 

than Item 22 (Cash), Item 23 (Accounts 

Receivable), Item 24 (Loans Receivable), Item 

25 (U.S. Treasury Securities), Item 26 

(Investments), and Item 27 (Fixed Assets). 

The labor organization's other assets must be 

described in Column (A) and may be classified 

by general groupings or bookkeeping 

categories, such as utility deposits, inventory of 

supplies for resale, or travel advances that are 

not required to be reported as loans as 

explained in the instructions for Schedule 2 

(Loans Receivable), if the description is 

sufficient to identify the type of assets. Enter in 

Column (B) the value as shown on the labor 

organization's books of each asset or group of 

assets described in Column (A). 

NOTE: If your organization has a subsidiary 

organization for which a separate report is being 

submitted in accordance with Section X of these 

instructions, the value of the subsidiary 

organization as shown on your organization’s 

books must be reported in Schedule 7 if it is of a 

non-investment nature. Enter in Column (A) the 

name of any such subsidiary organization. Enter 

in Column (B) the value as shown on your 

organization’s books of the net assets of any 

such subsidiary organization.

If additional lines are needed, click the “Add 

More Other Assets” button at the top of the 

schedule. The software will add lines to the 

schedule in increments of ten.

Click the “Save & Calculate” button at the top of 

the schedule and the software will enter the 

Total Other Assets in Column (B) of Schedule 7 

and in Item 28 (Other Assets), Column (B) of 

Statement A. 

SCHEDULE 8 – ACCOUNTS PAYABLE 

AGING SCHEDULE

The labor organization must report 1) individual 

accounts that are valued at $5,000 or more and 

that are 90 days or more past due at the end of 

the reporting period or were liquidated, reduced 

or written off during the reporting period; and 2) 

the total aggregated value of all other accounts. 

If additional lines are needed, click the “Add 

More Accounts Payable Aging” button at the top 

of the schedule. The software will add lines to 

the schedule in increments of ten.

Column (A): Enter the name of each entity or

individual with which the labor organization has 

an account payable of $5,000 or more that is 90 

days or more past due at the end of the 

14
reporting period or that was liquidated, reduced 

or written off during the reporting period without 

the disbursement of cash sufficient to cover the 

total value of the account payable. 

Column (B): Enter the total amount of money 

owed by the labor organization to each listed 

entity or individual at the end of the reporting 

period. Enter the total amount of money owed by 

the labor organization in all other accounts 

payable not required to be itemized in Schedule 

8 on the “Totals from all other accounts payable” 

line. 

Click the “Save & Calculate” button at the top of 

the schedule and the software will complete the 

“Total of all itemized accounts payable” line in 

Column (B) and enter the total accounts payable 

in Column (B) and in Item 30, Column (D) of 

Statement A.

Column (C): Enter the total amount of money 

owed by the labor organization to the listed 

entity or individual at the end of the reporting 

period that is 90 to 180 days past due. Enter the 

total amount of money owed by the labor 

organization in all other accounts payable (those 

of less than $5,000) that are 90 to 180 days past 

due on the “Totals from all other accounts 

payable” line. 

Click the “Save & Calculate” button at the top of 

the schedule and the software will complete the 

“Total of all itemized accounts payable” line in 

Column (C) and enter the total accounts payable 

that were 90 to 180 days past due in Column 

(C). 

Column (D): Enter the total amount of money 

owed by the labor organization to each entity or 

individual at the end of the reporting period that 

is more than 180 days past due. Enter the total 

amount of money owed by the labor 

organization in all other accounts payable (those 

of less than $5,000 and not required to be 

itemized in Schedule 8) that are more than 180 

days past due and on the “Total from all other 

accounts payable” line. 

Click the “Save & Calculate” button at the top of 

the schedule and the software will complete the 

“Total of all itemized accounts payable” line in 

Column (D) and enter the total accounts payable 

that were more than 180 days past due in 

Column (D).

Column (E): Enter the total amount of money 

owed by the labor organization to each entity or 

individual that was written off during the 

reporting period by the reporting labor 

organization without the disbursement of cash 

sufficient to cover the total value of the account 

payable. Enter the total amount of money owed 

by the labor organization in all other accounts 

payable (those of less than $5,000 and not 

required to be itemized in Schedule 8) that was 

written off during the reporting period by the 

reporting labor organization without the 

disbursement of cash sufficient to cover the total 

value of the account payable on the “Total from 

all other accounts payable” line. 

Click the “Save & Calculate” button at the top of 

the schedule and the software will complete the 

“Total of all itemized accounts payable” line in 

Column (E) and enter the total liquidated 

accounts payable in Column (E).

Provide in Item 69 (Additional Information) all 

details and circumstances in connection with the 

writing off of the account payable, including the 

reason and amount.

SCHEDULE 9 – LOANS PAYABLE

Report details of all loans payable on which the 

labor organization owed money at any time 

during the reporting period except those secured 

by mortgages or similar liens on real property 

(land or buildings) that must be reported in Item 

32 (Mortgages Payable) of Statement A. 

If additional lines are needed, click the “Add 

More Loans Payable” button at the top of the 

schedule. The software will add lines to the 

schedule in increments of ten. 

Column (A): Enter the name of each business 

enterprise to which a loan was payable. Also list 

the source of all other loans by general 

categories, such as labor organizations, 

individuals, etc. 

Column (B): For each loan source listed in 

Column (A), enter the amount, if any, owed by 

the labor organization at the start of the 

reporting period. 

Click the “Save & Calculate” button at the top of 

the schedule and the software will enter the total 

for Column (B) on the “Total of all above lines” 

15
line in Schedule 9 and in Item 31 (Loans 

Payable), Column (C) of Statement A.

Column (C): For each loan source listed in 

Column (A), enter the amount, if any, obtained 

by the labor organization during the reporting 

period. If, due to discounting by a bank or for 

any other reason, the amount received from a 

loan was less than the face value of the note or 

the amount repayable, enter the amount actually 

received and explain in Item 69 (Additional 

Information).

Click the “Save & Calculate” button at the top of 

the schedule and the software will enter the 

total for Column (C) on the “Total of all above 

lines” line in Schedule 9 and in Item 44 (Loans 

Obtained) of Statement B. 

Columns (D)(1) and (D)(2): For each loan 

source listed in Column (A), enter the amount, if 

any, that the labor organization repaid to the 

lender during the reporting period. Report only 

repayments of principal; interest paid must be 

reported in Schedule 18 (General Overhead). 

Use Column (D)(1) to report repayments made 

in cash. Use Column (D)(2) to report 

repayments made in a manner other than by 

cash, such as repayments made to a creditor by 

offsetting an amount owed by the creditor to the 

labor organization.

Click the “Save & Calculate” button at the top of 

the schedule and the software will enter the total 

for Columns (D)(1) and (D)(2) on the “Total of all 

above lines” line in Schedule 9 and the total for 

Column (D)(1) in Item 62 (Repayment of Loans 

Obtained) of Statement B. Explain in Item 69 

(Additional Information) any non-cash amounts 

reported in Column (D)(2). 

Column (E): For each loan source listed in 

Column (A), enter the balance, if any, that the 

labor organization owed the listed lender at the 

end of the reporting period. If any loans payable 

were written off during the reporting period, the 

reason and amount must be reported in Item 69 

(Additional Information). 

Click the “Save & Calculate” button at the top of 

the schedule and the software will enter the total 

for Column (E) on the “Total of all above lines” 

line in Schedule 9 and in Item 31 (Loans 

Payable), Column (D) of Statement A.

SCHEDULE 10 – OTHER LIABILITIES

Report details of all the labor organization's 

liabilities at the end of the reporting period other 

than Item 30 (Accounts Payable), Item 31 

(Loans Payable), and Item 32 (Mortgages 

Payable) of Statement A. 

Any portion of withheld taxes or any other 

payroll or other deductions, which have not been 

transmitted at the end of the reporting period, 

are liabilities of the labor organization and must 

be reported in Schedule 10. Payroll or other 

deductions that are retained by the labor 

organization (such as repayments of loans to 

officers or employees) must be fully explained in 

Item 69 (Additional Information). 

The labor organization's other liabilities must be 

described in Column (A) and may be classified 

by general groupings or bookkeeping categories 

if the description is sufficient to identify the type 

of liability. List separately any payroll taxes 

withheld but not yet paid, other unpaid payroll 

taxes of the labor organization, such as FICA 

taxes, and any funds collected on behalf of 

affiliates or members and not disbursed by the 

end of the reporting period. Do not include 

reserves for special purposes (for example, 

"Reserve for Building Fund") that are actually an 

allocation of certain assets for specific purposes 

rather than a liability. 

If additional lines are needed, click the “Add 

More Other Liabilities” button at the top of the 

schedule. The software will add lines to the 

schedule in increments of ten.

Enter in Column (B) the amount of each liability 

described in Column (A). Click the Save button 

at the top of the schedule and the software will 

enter the total in Column (B) of Schedule 10 and 

in Item 33 (Other Liabilities), Column (D) of 

Statement A. 

SCHEDULE 11 – ALL OFFICERS AND 

DISBURSEMENTS TO OFFICERS

List all the labor organization's officers and 

report all salaries and other direct and indirect 

disbursements to officers during the reporting 

period. Also report the percentage of time spent 

by each officer in the categories provided. 

If additional lines are required, click the “Add 

More Disbursements to Officers” button at the 

16
top of the schedule. The software will add lines 

to the schedule in increments of ten. 

NOTE: A "direct disbursement" to an officer is a 

payment made by the labor organization to the 

officer in the form of cash, property, goods, 

services, or other things of value. 

An "indirect disbursement" to an officer is a 

payment made by the labor 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" 

refers to a payment received by a party other 

than the officer or the labor 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 the labor organization and are 

paid by the labor organization. For example, 

when a union, through its credit arrangements, 

is billed directly and pays the hotel bills of an 

officer who, during his workweek, resides at a 

hotel in the city where the union headquarters is 

located away from his legal residence in another 

city, the payments must be reported as 

disbursements to the officer. 

Column (A): Enter in (A) the last name, first 

name, and middle initial of each person who 

held office in the labor organization at any time 

during the reporting period. Include all the labor 

organization's officers whether or not any salary 

or other disbursements were made to them or 

on their behalf by the labor organization. 

"Officer" is defined in section 3(n) of the LMRDA 

(29 U.S.C. 402) as "any constitutional officer, 

any person authorized to perform the functions 

of president, vice president, secretary, treasurer, 

or other executive functions of a labor 

organization, and any member of its executive 

board or similar governing body." 

Column (B): Enter in (B) the title of the position 

each officer listed held during the reporting 

period. If an officer held more than one position 

during the reporting period, list each additional 

position and the dates on which the officer held 

the position in Item 69 (Additional Information). 

Column (C): Use the drop-down menu to select 

the status of each officer: "N" for a new officer 

who took office during the reporting period; "P" 

for a past officer who was not in office at the end 

of the reporting period; or "C" for a continuing 

officer who was in office before the reporting 

period and was still in office at the end of the 

reporting period. If any officer was not elected at 

a regular election in accordance with the labor 

organization's constitution and bylaws or other 

governing documents on file with OLMS, explain 

the manner in which the officer was chosen in 

Item 69 (Additional Information). 

Column (D): Enter the gross salary of each 

officer (before tax withholdings and other payroll 

deductions). Include disbursements for "lost 

time" or time devoted to union activities. 

Column (E): Enter the total allowances made by 

direct and indirect disbursements to each officer 

on a daily, weekly, monthly, or other periodic 

basis. Do not include allowances paid on the 

basis of mileage or meals which must be 

reported in Column (F) or (G), as applicable. 

Column (F): Enter all direct and indirect 

disbursements to each officer that were 

necessary for conducting official business of the 

labor organization, except salaries or allowances 

which must be reported in Columns (D) and (E), 

respectively. 

Examples of disbursements to be reported in 

Column (F) include all expenses that were 

reimbursed directly to an officer, meal 

allowances and mileage allowances, expenses 

for officers' meals and entertainment, and 

various goods and services furnished to officers 

but charged to the labor organization. Such 

disbursements should be included in Column (F) 

only if they were necessary for conducting 

official business; otherwise, report them in 

Column (G). Also include in Column (F) travel 

advances that are not considered loans as 

explained in the instructions for Schedule 2 

(Loans Receivable). 

Do not report the following disbursements in 

Schedule 11:

• Reimbursements to an officer for the purchase 

of investments or fixed assets, such as 

reimbursing an officer for a file cabinet 

purchased for office use, which must be 

reported in Schedule 4 (Purchase of 

Investments and Fixed Assets) and explained 

in Item 69 (Additional Information);

• Indirect disbursements for temporary lodging 

(room rent charges only) or transportation by 

public carrier necessary for conducting official 

business while the officer is in travel status 

17
away from his or her home and principal place 

of employment with the labor organization if 

payment is made by the labor organization 

directly to the provider or through a credit 

arrangement and these disbursements are 

reported in disbursement Schedules 15 

through 19;

• Disbursements made by the labor organization 

to someone other than an officer as a result of 

transactions arranged by an officer in which 

property, goods, services, or other things of 

value were received by or on behalf of the 

labor organization rather than the officer, such 

as rental of offices and meeting rooms, 

purchase of office supplies, refreshments and 

other expenses of membership banquets or 

meetings, and food and refreshments for the 

entertainment of groups other than the officers 

and membership on official business;

• Office supplies, equipment, and facilities 

furnished to officers by the labor organization 

for use in conducting official business; and

• Maintenance and operating costs of the labor 

organization's assets, including buildings, 

office furniture, and office equipment; 

however, see "Special Rules for Automobiles" 

below. 

Column (G): Enter all other direct and indirect 

disbursements to each officer. Include all 

disbursements for which cash, property, goods, 

services, or other things of value were received 

by or on behalf of each officer and were 

essentially for the personal benefit of the officer 

and not necessary for conducting official 

business of the labor organization. 

Include in Column (G) all disbursements for 

transportation by public carrier between the 

officer's home and place of employment or for 

other transportation not involving the conduct of 

official business. Also, include the operating and 

maintenance costs of all the labor organization's 

assets (automobiles, etc.) furnished to officers 

essentially for the officers' personal use rather 

than for use in conducting official business. 

Do not include in Column (G) loans to officers, 

which must be reported in Schedule 2 (Loans 

Receivable) or disbursements for benefits to 

officers, which must be reported in disbursement 

Schedule 20 (Benefits). 

Column (H): Click the “Save & Calculate” button 

at the top of the schedule and the software will 

add the amounts in Columns (D) through (G) on 

each line and enter the individual totals in

Column (H). 

The software will also enter the totals for all 

officers listed in Columns (D) through (H) on the 

”Total Officers Disbursements” line. 

Enter the total amount of withheld taxes, payroll 

deductions, and all other deductions on the 

”Less Deductions” line. 

Click the “Save & Calculate” button at the top of 

the schedule and the software will subtract the 

“Less Deductions” line from the “Total Officers 

Disbursements” line and enter the difference on 

the “Net Disbursements” line. 

Line (I): Enter the estimated percentage of time 

spent by the officer on activities that fall within 

Schedules 15 through 19 in the box next to that 

schedule. You may round to the nearest 10%. 

When the time reported by an individual in an 

activity is less than 5% of his or her total work 

time, the officer’s best estimate to the nearest 

percentage should be reported rather than 

rounding to zero. The total must equal 100%. It 

is understood that these figures may be 

imprecise. For instance, the president of an 

intermediate body may spend four months 

working intensely on a multi-state contract 

negotiation, two months lobbying against a state 

referendum, two more months on a contentious 

organizing drive, and throughout these activities 

he had to keep up with his other duties as 

president. The president’s good-faith estimate 

might be to report 50% on Schedule 15 –

Representational Activities, 17% on Schedule 16 

– Political Activities and Lobbying, 3% on 

Schedule 17 – Contributions, Gifts, and Grants, 

and 30% on Schedule 19 – Union 

Administration. The example is not intended to 

be a representation of a typical allocation of time 

but it should be used to help understand the 

rationale that should be employed when making 

these determinations. 

Click the “Save & Calculate” button at the top of 

the schedule. Using these percentages, the 

software aggregates the amount of total 

disbursements (Column (H)) allocated to each 

schedule for every officer and enters the total on 

Line 3 of the Detailed Summary Page for 

Schedules 15-19. 

18
SPECIAL RULES FOR AUTOMOBILES 

Include in Column (G) of Schedule 11 that 

portion of the operating and maintenance costs 

of any automobile owned or leased by the labor 

organization to the extent that the use was for 

the personal benefit of the officer to whom it was 

assigned. This portion may be computed on the 

basis of the mileage driven on official business 

compared with the mileage for personal use. 

The portion not included in Column (G) must be 

reported in Column (F). 

Alternatively, rather than allocating these 

operating and maintenance costs between 

Columns (F) and (G), if 50% or more of the 

officer's use of the vehicle was for official 

business, the labor organization may enter in 

Column (F) all disbursements relative to that 

vehicle with an explanation in Item 69 

(Additional Information) indicating that the 

vehicle was also used part of the time for 

personal business. Likewise, if less than 50% of 

the officer's use of the vehicle was for official 

business, the labor organization may report all 

disbursements relative to the vehicle in Column 

(G) with an explanation in Item 69 indicating that 

the vehicle was also used part of the time on 

official business. 

The amount of decrease in the market value of 

an automobile used over 50% for the personal 

benefit of an officer must also be reported in 

Item 69.

SCHEDULE 12 – DISBURSEMENTS TO 

EMPLOYEES

Report all direct and indirect disbursements to 

employees of the labor organization during the 

reporting period. Also report the percentage of 

time spent by each employee in the categories 

provided. If additional lines are required, click 

the Add More Disbursements to Employees 

button on the top of the schedule. The software 

adds lines to the schedule in increments of ten. 

Include disbursements to individuals other than 

officers who receive lost time payments even if 

the labor organization does not otherwise 

consider them to be employees or does not 

make any other direct or indirect disbursements 

to them. The definitions of "direct 

disbursements" and "indirect disbursements" are 

the same as the definitions stated above in 

Schedule 11. 

If additional lines are required, click the “Add 

More Disbursements to Employees” button at 

the top of the schedule. The software will add 

lines to the schedule in increments of ten. 

Column (A): Enter the last name, first name, 

and middle initial of each employee who during 

the reporting period received more than $10,000 

in gross salaries, allowances, and other direct 

and indirect disbursements from the labor 

organization (including any subsidiary 

organizations) or from any affiliates of the labor 

organization. (“Affiliates” means labor 

organizations chartered by the same parent 

body, governed by the same constitution and 

bylaws, or having the relation of parent and 

subordinate.) The labor organization’s report, 

however, should not include disbursements 

made by affiliates but should include only the 

disbursements made by the labor organization.

Column (B): Enter the position each listed 

employee held in the labor organization 

(including any subsidiary organizations).

Column (C): Enter the name of any affiliate that 

paid any salaries, allowances, or expenses on 

behalf of a listed employee. If a subsidiary of the 

labor organization paid any salaries, allowances, 

or expenses on behalf of a listed employee, see 

Section X of these Instructions for information 

about reporting these disbursements.

Columns (D) through (G) and Line (I): To 

complete Columns (D) through (G) and Line (I), 

follow the instructions for Columns (D) through 

(G) and for Line (I) of Schedule 11. 

Column (H): Click the “Save & Calculate” button 

at the top of the schedule and the software will 

add the amounts in Columns (D) through (G) on 

each line and enter the individual totals in 

Column (H). 

Enter in Columns (D) through (G) on the “Total 

Received By All Other Employees Making 

$10,000 Or Less,“ the totals of all gross salaries, 

allowances, and other disbursements for all 

employees of the labor organization not required 

to be listed above. 

Click the “Save & Calculate” button and at the 

top of the schedule and the software will add the 

19
amounts in Columns (D) through (G) on the 

“Total Received By All Other Employees Making 

$10,000 or Less” line and enter the total in 

Column (H). The software will also enter the 

total of all amounts listed in Columns (D) 

through (H) on the “Total Employees 

Disbursements” line.

Enter the total amount of withheld taxes, payroll 

deductions, and all other deductions on the

”Less Deductions” line. 

Click the “Save & Calculate” button on the page 

the software will subtract the “Less Deductions” 

line from the “Total Employees Disbursements” 

line and enter the difference on the “Net 

Disbursements” line. 

SCHEDULE 13 – MEMBERSHIP STATUS 

INFORMATION

Enter in Column (A) the categories of 

membership tracked by the reporting labor 

organization. Define each category of 

membership in Item 69 (Additional Information). 

The definition should include a description of the 

members covered by the category and indicate 

whether the members pay full dues. 

In Column (B) enter the number of members for 

each of the membership categories listed in 

Column (A). 

If additional lines are required, click the “Add 

More Membership Statuses” button at the top of 

the schedule. The software will add lines to the 

schedule in increments of ten.

Members (Total of all lines above) – Click the 

“Save & Calculate” button at the top of the 

schedule and the software will enter on this line 

the total number of all members reported in 

Column (B). The software will also enter the total 

number of members in your organization in Item 

20 (Number of Members).

Agency Fee Payers Line – Enter the total 

number of agency fee payers in your 

organization. Agency fee paying nonmembers 

are those who make payments in lieu of dues to 

the reporting labor organization as a condition of 

employment under a union security provision in 

a collective bargaining agreement. 

Total Members/Fee Payers Line – Click the 

“Save & Calculate” button at the top of the 

schedule and the software will enter the total of 

all members of the labor organization and 

agency fee payers reported in Column (B). This 

total in Column (B) is not the total number of 

members of the labor organization reportable in 

Item 20. 

Check the "Yes" box in Column (C) if the 

category of membership listed in Column (A) is 

generally eligible to vote in all union elections 

held by the labor organization. Describe in Item 

69 (Additional Information) any voting 

restrictions that apply to a category in Column 

(A). 

SCHEDULES 14 THROUGH 19 

Schedules 14 through 19 provide detailed 

information on the financial operations of the 

labor organization in categories that reflect the 

services provided to union members. Receipts 

and disbursements are allocated to Schedules 

14 through 19 and are either listed as individual 

entries or as aggregated entries. Note that 

before completing the Detailed Summary 

Page for Schedules 14 through 19, you must 

complete the itemization pages as described 

below. 

Allocating Receipts 

Each receipt of the labor organization must be 

allocated to one of the receipt items in 

Statement B. Some of these items have backup 

schedules that require more detailed 

information. If a receipt does not conform to one 

of the defined items in Statement B it must be 

included in Schedule 14 (Other Receipts) in 

which any "major" receipts during the reporting 

period must be separately identified. A "major" 

receipt includes: 1) any individual receipt of 

$5,000 or more; or 2) total receipts from any 

single entity or individual that aggregate to 

$5,000 or more during the reporting period. All 

other receipts in this schedule are aggregated. 

This process is discussed further below. 

Allocating Disbursements 

Each disbursement of the labor organization 

must be allocated to one of the disbursement 

items in Statement B. Some of these items have 

backup schedules that require more detailed 

information. Schedules 15 through 19 reflect 

various services provided to union members by 

the union in which all "major" disbursements 

during the reporting period in the various 

categories must be separately identified. A 

20
"major" disbursement includes: 1) any individual 

disbursement of $5,000 or more; or 2) total 

disbursements to any single entity or individual 

that aggregate to $5,000 or more during the 

reporting period. All other disbursements in 

these schedules are aggregated. 

All disbursements, other than those reported 

elsewhere in Statement B, must be allocated to 

Schedules 15 through19, as appropriate. 

Example 1: If the labor organization received a 

settlement of $4,999 in a small claims lawsuit, 

the receipt would not be individually identified, 

as long as the settlement was the only receipt 

from the entity or individual during the reporting 

period. The receipt would be aggregated with 

other small receipts in Line 3 of Schedule 14 

(Other Receipts) on the Detailed Summary Page 

as discussed below. 

Example 2: If the labor organization made three 

payments of $1,800 each to an office supplies 

vendor for office supplies used by employees 

engaged in contract negotiations during the

reporting period, a single disbursement to the 

vendor of $5,400 would be listed in Line 1 on an 

itemization page for that vendor for Schedule 15 

(Representational Activities) as discussed 

below. 

Example 3: If a union pays a total of $5,500 to a 

printing company during the reporting year and 

determines that $5,050 should be allocated to 

organizing costs, that amount must be identified 

in an itemization page for the printing company 

for Schedule 15 (Representational Activities). If 

the remaining $450 paid to the same printer over 

the course of the year was attributable to 

charitable expenses, that amount will be 

reported in Line 5 of Schedule 17 (Contributions, 

Gifts, and Grants) on the Detailed Summary 

Page but the printer need not be identified as a 

recipient of any funds expended for 

Contributions, Gifts, and Grants, since the total 

paid to the printer during the reporting year for 

services related to Contributions, Gifts, and 

Grants did not exceed $5,000. 

Example 4: The labor organization has an 

ongoing contract with a law firm that provides a 

wide range of legal services. The labor 

organization makes a single payment of $10,000 

each month to the law firm. In a particular month 

the law firm spent 50% of its time on contract 

negotiation litigation and 50% advising the labor 

organization regarding, and working for the 

enactment of, a new Federal law. The labor 

organization must allocate the payment for that 

month as two distinct disbursements of $5,000 

each to Schedule 15 (Representational 

Activities), and Schedule 16 (Political Activities 

and Lobbying). 

Procedures for Completing Schedules 14 

Through 19 

Before completing the Detailed Summary Page 

for Schedules 14 through 19, complete an 

itemization page for each payer/payee for whom 

there is (1) an individual receipt/disbursement of 

$5,000 or more or (2) total 

receipts/disbursements that aggregate to $5,000 

or more during the reporting period. Do not 

complete an itemization page for disbursements 

to officers or employees because these 

disbursements are reported in Lines 3 and 4 of 

the Detailed Summary Page. 

Enter in Column (A) the full name and business 

address of the entity or individual from which the 

receipt was received or to which the 

disbursement was made. Do not abbreviate the 

name of the entity or individual. If you do not 

know and cannot reasonably attain the full 

address, the city and state are sufficient. 

Enter in Column (B) the type of business or job 

classification of the entity or individual, such as 

printing company, office supplies vendor, 

lobbyist, think tank, marketing firm, legal 

counsel, etc. 

If additional lines are needed to complete 

Columns (C) through (E) of the itemization page, 

click the “More Receipts For This Payer” for 

Schedule 14 or the “More Disbursements for 

This Payee” for Schedules 15 through 19 button 

in Column (A) of the itemization page. The 

software will add lines to the itemization page in 

increments of ten.

Enter in Column (C) the purpose of each 

individual receipt/disbursement for that 

payee/payer of $5,000 or more, which means a 

brief statement or description of the reason the 

receipt/disbursement was made. Examples of 

adequate descriptions include the following: 

preparing organizing campaign pamphlets, 

staffing a help desk, opposition research, 

litigation regarding representation issues, 

litigation regarding a refusal to bargain charge, 

21
grievance arbitration, get-out-the-vote, voter 

education, advocating or opposing legislation, 

job retraining, etc. 

Enter in Column (D) the date that the 

receipt/disbursement was made. The format for 

the date must be mm/dd/yyyy. The date of 

receipt/disbursement for reporting purposes is 

the date the labor organization actually received 

or disbursed the money. 

Enter in Column (E) the amount of the 

receipt/disbursement. 

Click the “Save & Calculate” button at the top of 

the itemization page and the software will enter 

total of all itemized transactions for this 

payee/payer on the “Total of All Itemized 

Transaction with this Payee/Payer” line.

Enter the total of all non-itemized transactions 

for the payee/payer (that is, all individual 

transactions of less than $5,000 each) on the 

“Total of All Non-Itemized Transactions with this 

Payee/Payer” line. 

Click the “Save & Calculate” button at the top of 

the itemization page again and the software will 

enter the total of all transactions for this 

payee/payer, both itemized and non-itemized,

on the “Total of All Transactions with this 

Payee/Payer for this Schedule” line.

Special Instructions for Reporting Credit Card 

Disbursements 

Disbursements to credit card companies may 

not be reported as a single disbursement to the 

credit card company as the vendor. Instead, 

charges appearing on credit card bills paid 

during the reporting period must be allocated to 

the recipient of the payment by the credit card 

company according to the same process as 

described above. 

The Department recognizes that filers will not 

always have the same access to information 

regarding credit card payments as with other 

transactions. Filers should report all of the 

information required in the itemization schedules 

that is available to the union. 

For instance, in the case of a credit card 

transaction for which the receipt(s) and monthly 

statement(s) do not provide the full legal name 

of a payee and the union does not have access 

to any other documents that would contain the 

information, the union should report the name as 

it appears on the receipt(s) and statement(s). 

Similarly, if the receipt(s) and statement(s) do 

not include a full street address, the union 

should report as much information as is 

available and no less than the city and state. 

Once these transactions have been incorporated 

into the union’s recordkeeping system they can 

be treated like any other transaction for 

purposes of assigning a description and 

purpose. 

In instances when a credit card transaction is 

canceled and the charge is refunded in whole or 

part by entry of a credit on the credit card 

statement, the charge should be treated as a 

disbursement, and the credit should be treated 

as a receipt. In reporting a credit of $5,000 or 

more as a receipt, Column (C) must indicate that 

the receipt was in refund of a disbursement, and 

must identify the disbursement by date and 

amount. 

Special Procedures for Reporting Confidential 

Information 

Filers may use the procedure described below to 

report the following types of information: 

• Information that would identify individuals paid 

by the union to work in a non-union bargaining 

unit in order to assist the union in organizing 

employees, provided that such individuals are 

not employees of the union who receive more 

than $10,000 in the aggregate in the reporting 

year from the union. Employees receiving 

more than $10,000 must be reported on 

Schedule 12 – Disbursements to Employees;

• Information that would expose the reporting 

union’s prospective organizing strategy. The 

union must be prepared to demonstrate that 

disclosure of the information would harm an 

organizing drive. Absent unusual 

circumstances, information about past 

organizing drives should not be treated as 

confidential;

• Information that would provide a tactical 

advantage to parties with whom the reporting 

union or an affiliated union is engaged or will 

be engaged in contract negotiations. The 

union must be prepared to demonstrate that 

disclosure of the information would harm a 

contract negotiation. Absent unusual 

22
circumstances information about past contract 

negotiations should not be treated as 

confidential;

• Information pursuant to a settlement that is 

subject to a confidentiality agreement, or that 

the union is otherwise prohibited by law from 

disclosing; and,

• Information in those situations where 

disclosure would endanger the health or safety 

of an individual. 

With respect to these specific types of 

information, if the reporting union can 

demonstrate that itemized disclosure of a 

specific major receipt or disbursement, or 

aggregated receipt or disbursement would be 

adverse to the union’s legitimate interests, the 

union may include the receipt or disbursement in 

Line 3 of Summary Schedule 14 (Other 

Receipts) or in Line 5 of Summary Schedules 15 

(Representational Activities) or 19 (Union 

Administration). In Item 69 (Additional 

Information) the union must identify each 

schedule from which any itemized receipts or 

disbursements were excluded because of an 

asserted legitimate interest in confidentiality 

based on one of the first three reasons listed 

above. No notation need be made for exclusion 

of information disclosure of which is prohibited 

by law or that would endanger the health or 

safety of an individual. The notation must 

describe the general types of information that 

were omitted from the schedule, but the name of 

the payer/payee, date, and amount of the 

transaction(s) is not required. This procedure 

may not be used for Schedules 16 through 18.

A union member, however, has the statutory 

right “to examine any books, records, and 

accounts necessary to verify” the union’s 

financial report if the member can establish “just 

cause” for access to the information. 29 U.S.C. 

431(c); 29 U.S.C. CFR 403.8 (2002). Any 

exclusion of itemized receipts or disbursements 

from Schedules 14, 15, or 19 for one of the first 

three reasons listed above would constitute a 

per se demonstration of “just cause” for 

purposes of this Act. Consequently, any union 

member (and the Department), upon request, 

has the right to review the undisclosed 

information that otherwise would have appeared 

in the applicable schedule if the union withholds 

the information in order to protect confidentiality 

interests. Exclusion of information disclosure of 

which is prohibited by law or that would 

endanger the health or safety of an individual 

creates no per se demonstration of “just cause.” 

Procedures for Completing the Detailed 

Summary Page 

The Detailed Summary Page is used to 

summarize Schedules 14 through 19. 

For Summary Schedule 14 (Other Receipts) the 

software enters on Line 1 the total of all itemized 

receipts during the reporting period from named 

payers. This is the sum of the amounts entered 

on the “Total of All Itemized Transactions with 

this Payee/Payer” line on all itemization pages 

for Schedule 14. 

The software enters on Line 2 the total of all 

non-itemized receipts from named payers. This 

is the sum of the amounts entered on the “Total 

of All Non-Itemized Transactions with this 

Payee/Payer” line in all itemization pages for 

Schedule 14. 

Enter on Line 3 the total of all other receipts 

during the reporting period relating to the 

schedule. This is the total from your 

organization’s books of all receipts during the 

reporting period relating to this schedule for 

payers who did not have a single receipt of 

$5,000 or more or receipts that aggregated 

$5,000 or more. 

The software enters on Line 4 the total of Lines 

1 through 3 and forwards this total to Item 48 of 

Statement B. 

For Summary Schedules 15 –19, the software 

enters on Line 1 of each summary schedule the 

total of all itemized disbursements during the 

reporting period to named vendors. This is the 

sum of the amounts entered on the ”Total of All 

Itemized Transactions with this Payee/Payer” 

line in all itemization pages for the schedule.

The software enters on Line 2 of each summary 

schedule the total of all non-itemized 

disbursements to named vendors. This is the 

sum of the amounts entered on the “Total of All 

Non-Itemized Transactions with this 

Payee/Payer” line in all itemization pages for the 

schedule.

The software enters on Line 3 the total of all 

disbursements to officers allocated to the 

schedule. This is the sum of the amounts that 

23
correspond to the percentages entered on Line 

(I) of Schedule 11. 

The software enters in Line 4 the total of all 

disbursements to employees allocated to the 

schedule. This is the sum of the amounts that 

correspond to the percentages entered on Line 

(I) of Schedule 12. 

Enter on Line 5 the total of all other 

disbursements during the reporting period 

relating to the schedule. This is the total from 

your organization’s books of all disbursements 

during the reporting period relating to this 

schedule for payees who did not have a single 

disbursement of $5,000 or more or 

disbursements that aggregated $5,000 or more. 

The software enters on Line 6 the total of Lines 

1 through 5 and forwards this total to the 

appropriate line item of Statement B. 

For example, if in Schedule 15 

(Representational Activities) a labor organization 

has $200,000 in itemized disbursements of 

$5,000 or more to vendors, $35,000 in nonitemized disbursements of less than $5,000 

each to those vendors, $100,000 in salary 

disbursements to officers, $50,000 in salary 

disbursements to employees, and $7,000 in 

disbursements to vendors who did not receive a 

major disbursement for representational 

activities, then the software will enter $200,000 

in Line 1, $35,000 in Line 2, $100,000 in Line 3, 

$50,000 in Line 4, and the filer will enter $7,000 

in Line 5 of Schedule 15 on the Detailed 

Summary Page. The total of Lines 1 through 5 is 

$392,000, which the software will enter in Line 6 

of the summary schedule and Item 50 

(Representational Activities) of Statement B. 

SCHEDULE 14 – OTHER RECEIPTS

Report the labor organization's receipts from all 

sources during the reporting period, other than 

those that must be reported elsewhere in 

Statement B, such as reimbursements from 

officers and employees for excess expense 

payments or travel advances not reported as 

loans in Schedule 2 (Loans Receivable); 

receipts from fundraising activities such as 

raffles, bingo games, and dances; funds 

received from a parent body, other unions, or 

the public for strike fund assistance; and 

receipts from another labor organization that

merged into the labor organization. 

For all itemized receipts in this category: 

Enter in Column (A) of an itemization page the 

full name and business address of the entity or 

individual from which the union received $5,000 

or more in Other Receipts during the reporting 

period. Do not abbreviate the name of the entity 

or individual. If you do not know and cannot 

reasonably obtain the full address of the entity or 

individual, the city and state are sufficient. 

Enter in Column (B) the type of business or job 

classification of the entity or individual from 

which the union received $5,000 or more in 

Other Receipts during the reporting period. 

If additional lines are needed to complete 

Columns (C) through (E) for this Payer, click the 

“Add More Receipts for This Payer” button in 

Column (A) of the itemization page. The

software will add lines to the itemization page in 

increments of ten. 

Enter in Column (C) the purpose of each 

individual receipt of $5,000 or more from the 

payer in sufficient detail to determine why the 

receipt cannot be allocated to another schedule. 

Enter in Column (D) the date that each individual 

receipt of $5,000 or more was received. The 

format for the date must be mm/dd/yyyy. The 

date of receipt for reporting purposes is the date 

the labor organization actually received the 

money. 

Enter in Column (E) the amount of each 

individual receipt of $5,000 or more. 

Enter the total of all non-itemized receipts from 

this payer (that is, all individual receipts of less 

than $5,000 each) on the “Total Non-Itemized 

Transactions with this Payee/Payer” line. 

When you have completed entering all of the 

information for this payer, click the “Save & 

Calculate” button at the top of the itemization 

page and the software will enter the total in 

Column (E) on the “Total Itemized Transactions 

with this Payee/Payer” and the “Total of All 

Transactions with this Payee/Payer for This 

Schedule” lines.

An itemization page must be completed for each 

payer. Only one payer should be reported per 

page. 

24
To create a new Other Receipts itemization 

page for a new payer, click the “Add More Other 

Receipts” button at the top of the itemization 

page and a new itemization page will open. 

Follow the instructions above to complete any 

additional Other Receipts itemization pages.

By clicking the “Show Payer” drop down arrow at 

the top of a Schedule 14 itemization page, you 

can select and view all of the Other Receipts 

itemization pages you have completed.

As you complete each itemization page, click the 

“Save & Calculate” button at the top of the page 

and the total itemized transactions will be added 

to line 1 of Summary Schedule 14 on the 

Detailed Summary Page, and the total nonitemized transactions will be added to Line 2 of 

the Summary Schedule. 

Enter on Line 3 of Summary Schedule 14 the 

total amount of all other receipts relating to this 

schedule from other payers during the reporting 

period. This is the total from your organization’s 

books of all receipts relating to this schedule 

from payers who did not provide a single receipt 

of $5,000 or more or receipts that aggregated 

$5,000 or more.

The software adds Lines 1 through 3 and enters 

the total on Line 4 of Summary Schedule 14 and 

in Item 48 (Other Receipts) of Statement B.

SCHEDULE 15 – REPRESENTATIONAL 

ACTIVITIES 

Report the labor organization's direct and 

indirect disbursements to all entities and 

individuals during the reporting period 

associated with preparation for, and participation 

in, the negotiation of collective bargaining

agreements and the administration and 

enforcement of the agreements made by the 

labor organization. Do not include strike benefits 

that must be reported in Item 57 (Strike Benefits) 

of Statement B. The union must also report 

disbursements associated with efforts to 

become the exclusive bargaining representative 

for any unit of employees, or to keep from losing 

a unit in a decertification election or to another 

labor organization, or to recruit new members. 

For all major disbursements in this category: 

Enter in Column (A) of an itemization page the 

full name and business address of the entity or 

individual to which the disbursement was made. 

Do not abbreviate the name of the entity or 

individual. If you do not know and cannot 

reasonably obtain the full address of the entity or 

individual, the city and state are sufficient. 

Enter in Column (B) the type of business or job 

classification of the entity or individual to which 

the union disbursed $5,000 or more in 

Representational Activities during the reporting 

period, such as printing company, office supplies 

vendor, legal counsel, etc. 

If additional lines are required to complete 

Columns (C) through (E) for this Payee, click the 

“Add More Disbursements for This Payee” 

button in Column (A) of the itemization page. 

The software adds lines to the itemization page 

in increments of ten.

Enter in Column (C) the purpose of each 

individual disbursement of $5,000 or more, 

which means a brief statement or description of 

the reason the disbursement was made. 

Examples of adequate descriptions include the 

following: contract negotiation, grievance 

arbitration, litigation regarding the interpretation 

of a collective bargaining agreement, preparing 

organizing campaign pamphlets, staffing a help 

desk, opposition research, litigation regarding 

representation issues, litigation regarding a 

refusal to bargain, etc. Neither the name of the 

employer nor the specific bargaining unit that is 

the subject of the organizing activity need be 

identified. 

Enter in Column (D) the date that each individual 

disbursement of $5,000 or more was made. The 

format for the date must be mm/dd/yyyy. The 

date of disbursement for reporting purposes is 

the date the labor organization actually 

disbursed the money. 

Enter in Column (E) the amount of each 

individual disbursement of $5,000 or more.

Enter the total of all non-itemized disbursements 

to this payee (that is, all individual 

disbursements of less than $5,000 each) on the 

“Total Non-Itemized Transactions with this 

Payee/Payer” line.

When you have completed entering all of the 

information for this payee, click the “Save & 

Calculate” button at the top of the itemization 

page and the software will enter the totals in 

Column (E) on the “Total Itemized Transactions 

25
with this Payee/Payer” line and on the “Total of 

All Transactions with this Payee/Payer for This 

Schedule” line.

An itemization page must be completed for each 

payee who met the itemization threshold during 

the reporting period. Only one payee should be 

reported per page. 

To create a new Representational Activities 

itemization page for a new payee, click the “Add 

More Representational Activities” button at the 

top of the itemization page and a new 

itemization page will open. Follow the 

instructions above to complete any additional 

Representational Activities itemization pages.

By clicking the “Show Payee” drop down arrow 

at the top of the Schedule 15 page, you can 

select and view all of the Representational 

Activities Itemization pages you have completed.

As you complete each itemization page, click the 

“Save & Calculate” button at the top of the page 

and the total itemized transactions will be added 

to line 1 of Summary Schedule 15 on the 

Detailed Summary Page and the total nonitemized transactions will be added to Line 2 of 

the Summary Schedule.

The software enters in Line 3 of Summary 

Schedule 15 the total of all disbursements to 

officers allocated to the schedule. This is the 

sum of the amounts that correspond to the 

percentages entered in Line (I) of Schedule 11. 

The software enters in Line 4 of Summary 

Schedule 15 the total of all disbursements to 

employees allocated to the schedule. This is the 

sum of the amounts that correspond to the 

percentages entered in Line (I) of Schedule 12. 

Enter the total amount of all other disbursements 

relating to this schedule made to other payees 

during the reporting period on Line 5 of 

Summary Schedule 15. This is the total from 

your organization’s books of all disbursements 

relating to this schedule made to payees who 

did not have a single disbursement of $5,000 or 

more or disbursements that aggregated $5,000 

or more. 

The software adds Lines 1 through 5 and enters 

the total on Line 6 of Summary Schedule 15 and 

in Item 50 (Representational Activities) of 

Statement B.

SCHEDULE 16 – POLITICAL ACTIVITIES AND 

LOBBYING 

Report the labor organization's direct and 

indirect disbursements to all entities and 

individuals during the reporting period 

associated with political disbursements or 

contributions in money. Also report the labor 

organization's direct and indirect disbursements 

to all entities and individuals during the reporting 

period associated with dealing with the 

executive and legislative branches of the 

Federal, state, and local governments and with 

independent agencies and staffs to advance the 

passage or defeat of existing or potential laws or 

the promulgation or any other action with 

respect to rules or regulations (including 

litigation expenses). It does not matter whether 

the lobbying attempt succeeds. 

A political disbursement or contribution is one 

that is intended to influence the selection, 

nomination, election, or appointment of anyone 

to a Federal, state, or local executive, legislative 

or judicial public office, or office in a political 

organization, or the election of Presidential or 

Vice Presidential electors, and support for or 

opposition to ballot referenda. It does not matter 

whether the attempt succeeds. Include 

disbursements for communications with 

members (or agency fee paying nonmembers) 

and their families for registration, get-out-thevote and voter education campaigns, the 

expenses of establishing, administering and 

soliciting contributions to union segregated 

political funds (or PACs), disbursements to 

political organizations as defined by the IRS in 

26 U.S.C. 527, and other political 

disbursements. 

For all major disbursements in this category: 

Enter in Column (A) of an itemization page the 

full name and business address of the entity or 

individual to which the disbursement was made. 

Do not abbreviate the name of the entity or 

individual. If you do not know and cannot 

reasonably obtain the full address of the entity or 

individual, the union may report only the city and 

state. 

Enter in Column (B) the type of business or job 

classification of the entity or individual to which 

the union disbursed $5,000 or more for Political 

Activities and Lobbying during the reporting 

26
period, such as campaign advisor, lobbyist, 

marketing firm, fund raiser, think tank, issue 

advocacy group, printing company, office 

supplies vendor, legal counsel, etc. 

If additional lines are needed to complete 

Columns (C) through (E) for this Payee, click the 

“Add More Disbursements for This Payee” 

button in Column (A) of the itemization page. 

The software will add lines to the itemization 

page in increments of ten.

Enter in Column (C) the purpose of each 

individual disbursement of $5,000 or more, 

which means a brief statement or description of 

the reason the disbursement was made.

Examples of adequate descriptions include the 

following: a registration drive, get-out-the-vote 

campaign, voter education campaign, fund 

raising, advocating or opposing legislation 

(including litigation challenging such legislation) 

advocating or opposing regulations (including 

litigation challenging such regulations), etc. The 

specific campaign, legislation, regulation, 

referendum, etc. should be identified whenever 

possible. Distinguish between activities in the 

United States and activities in foreign countries. 

Enter in Column (D) the date that each individual 

disbursement of $5,000 or more was made. The 

format for the date must be mm/dd/yyyy. The 

date of disbursement for reporting purposes is 

the date the labor organization actually 

disbursed the money. 

Enter in Column (E) the amount of each 

individual disbursement of $5,000 or more. 

Enter the total of all non-itemized disbursements 

to this payee (that is, all individual 

disbursements of less than $5,000 each) on the 

“Total Non-Itemized Transactions with this 

Payee/Payer” line.

When you have completed entering all of the 

information for this payee, click the “Save & 

Calculate” button at the top of the itemization 

page and the software will add the amounts in 

Column (E), and enter the sum on the “Total 

Itemized Transactions with this Payee/Payer” 

line and complete the “Total of All Transactions 

with this Payee/Payer for This Schedule” line.

An initial itemization page must be completed for 

each payee who met the itemization threshold 

during the reporting period. Only one payee 

should be reported per page.

To create a new “Political Activities And 

Lobbying” itemization page for a new payee, 

click the “Add More Political Activities And 

Lobbying Activities” button at the top of the page 

and a new itemization page opens. Follow the 

instructions above to complete any additional 

Political Activities And Lobbying itemization 

pages.

By clicking the “Show Payee” drop down arrow 

at the top of the Schedule 16 page, you can 

select and view all of the “Political Activities And 

Lobbying“ itemization pages you have 

completed.

As you complete each itemization page, click the 

“Save & Calculate” button at the top of the page 

and the total itemized transactions will be added 

to line 1 of Summary Schedule 16 on the 

Detailed Summary Page and the total nonitemized transactions will be added to Line 2 of 

the Summary Schedule.

The software enters in Line 3 of Summary 

Schedule 16 the total of all disbursements to 

officers allocated to the schedule. This is the 

sum of the amounts that correspond to the 

percentages entered in Line (I) of Schedule 11. 

The software enters in Line 4 of Summary 

Schedule 16 the total of all disbursements to 

employees allocated to the schedule. This is the 

sum of the amounts that correspond to the 

percentages entered in Line (I) of Schedule 12. 

Enter the total amount of all other transactions 

relating to this schedule made to other payees 

during the reporting period on Line 5 of 

Summary Schedule 16. This is the total from 

your organization’s books of all transactions 

relating to this schedule made to payees who 

did not have a single disbursement of $5,000 or 

more or transactions that aggregated $5,000 or 

more. 

The software adds Lines 1 through 5 and enters 

the total on Line 6 of Summary Schedule 16 and 

in Item 51 (Political Activities and Lobbying) of 

Statement B. 

SCHEDULE 17 – CONTRIBUTIONS, GIFTS, 

AND GRANTS 

27
Report the labor organization's direct and 

indirect disbursements to all entities and 

individuals during the reporting period 

associated with contributions, gifts, and grants, 

other than those listed on Schedules 15, 16, and 

20. Include, for example, charitable 

contributions, contributions to scholarship funds, 

etc. 

For all major disbursements in this category: 

Enter in Column (A) of an itemization page the 

full name and business address of the entity or 

individual to which the disbursement was made. 

Do not abbreviate the name of the entity or 

individual. If you do not know and cannot 

reasonably obtain the full address of the entity or 

individual, the union may report only the city and 

state. 

Enter in Column (B) the type of business or job 

classification of the entity or individual to which 

the union disbursed $5,000 or more in 

Contributions, Gifts, and Grants during the 

reporting period, such as charity, scholarship 

fund, state or local affiliate, etc.

If additional lines are needed to complete 

Columns (C) through (E) for this Payee, click the 

“Add More Disbursements for This Payee” 

button in Column (A) of the itemization page. 

The software will add lines to the itemization 

page in increments of ten.

Enter in Column (C) the purpose of each 

individual disbursement of $5,000 or more, 

which means a brief statement or description of 

the reason the disbursement was made.

Examples of adequate descriptions include the 

following: medical research, community 

development, job retraining, education, disaster 

and relief assistance, athletic and youth 

sponsorships, etc. 

Enter in Column (D) the date that each individual 

disbursement of $5,000 or more was made. The 

format for the date must be mm/dd/yyyy. The 

date of disbursement for reporting purposes is 

the date the labor organization actually 

disbursed the money. 

Enter in Column (E) the amount of each 

individual disbursement of $5,000 or more. 

Enter the total of all non-itemized disbursements 

to this payee (that is, all individual 

disbursements of less than $5,000 each) on the 

“Total Non-Itemized Transactions with this 

Payee/Payer” line.

When you have completed entering all of the 

information for this payee, click the “Save & 

Calculate” button at the top of the itemization 

page and the software will add the amounts in 

Column (E) and enter the sum on the “Total 

Itemized Transactions with this Payee/Payer” 

line, and it will complete the “Total of All 

Transactions with this Payee/Payer for This 

Schedule” line.

An initial itemization page must be completed for 

each payee who met the itemization threshold 

during the reporting period. Only one payee 

should be reported per page. 

To create a new “Contributions, Gifts and

Grants” itemization page for a new payee, click 

the “Add Contributions, Gifts and Grants” button 

on the top of the page and a new page opens. 

Follow the instructions above to complete any 

additional “Contributions, Gifts and Grants” 

itemization pages.

By clicking the “Show Payee” drop down arrow 

at the top of the Schedule 17 page, you can 

select and view all of the “Contributions, Gifts 

and Grants“ itemization pages you have 

completed.

As you complete each itemization page, click the 

“Save & Calculate” button at the top of the page 

and the total itemized transactions will be added 

to line 1 of Summary Schedule 17 on the 

Detailed Summary Page and the total nonitemized transactions will be added to Line 2 of 

the Summary Schedule.

The software enters in Line 3 of Summary 

Schedule 17 the total of all disbursements to 

officers allocated to the schedule. This is the 

sum of the amounts that correspond to the 

percentages entered in Line (I) of Schedule 11. 

The software enters in Line 4 of Summary 

Schedule 17 the total of all disbursements to 

employees allocated to the schedule. This is the 

sum of the amounts that correspond to the 

percentages entered in Line (I) of Schedule 12. 

Enter the total amount of all other transactions 

relating to this schedule made to other payees 

during the reporting period on Line 5 of 

28
Summary Schedule 17. This is the total from 

your organization’s books of all disbursements 

relating to this schedule made to payees who 

did not have a single disbursement of $5,000 or 

more or disbursements that aggregated $5,000 

or more. 

The software totals Lines 1 through 5 and enters 

that amount on Line 6 of Summary Schedule 17 

and in Item 52 (Contributions, Gifts and Grants) 

of Statement B. 

SCHEDULE 18 – GENERAL OVERHEAD 

Report the labor organization's direct and 

indirect disbursements to all entities and 

individuals during the reporting period 

associated with general overhead that cannot be 

allocated to any of the other disbursement 

categories in Statement B. 

Some disbursements for overhead do not 

support a specific function, so these 

disbursements should be reported in this 

schedule. Include support personnel at the labor 

organization's headquarters, such as building 

maintenance personnel and security guards, 

and other overhead costs. Not all support staff 

should be included in General Overhead. For 

instance, the salary of an assistant, whenever 

possible, should be allocated at the same ratio 

as the person or persons to whom they provide 

support. 

For all major disbursements in this category: 

Enter in Column (A) of an Initial Itemization 

Page the full name and business address of the 

entity or individual to which the disbursement 

was made. Do not abbreviate the name of the 

entity or individual. If you do not know and 

cannot reasonably obtain the full address of the 

entity or individual, the union may report only the 

city and state. 

Enter in Column (B) the type of business or job 

classification of the entity or individual to which 

the union disbursed $5,000 or more in General 

Overhead during the reporting period, such as 

office supplies vendor, landlord, mortgage 

lender, cleaning firm, security firm, etc. 

If additional lines are needed to complete 

Columns (C) through (E) for this Payee, click the 

“More Disbursements for This Payee” button in 

Column (A) of the itemization page. The 

software will add lines to the itemization page in 

increments of ten.

Enter in Column (C) the purpose of the 

disbursement of $5,000 or more, in sufficient 

detail to determine why the disbursement cannot 

be allocated to another schedule. 

Enter in Column (D) the date that each individual 

disbursement of $5,000 or more was made. The 

format for the date must be mm/dd/yyyy. The 

date of disbursement for reporting purposes is 

the date the labor organization actually 

disbursed the money. 

Enter in Column (E) the amount of each 

individual disbursement of $5,000 or more. 

Enter the total of all non-itemized disbursements 

to this payee (that is, all individual 

disbursements of less than $5,000 each) on the 

“Total Non-Itemized Transactions with this 

Payee/Payer” line.

When you have completed entering all of the 

information for this payee, click the “Save & 

Calculate” button at the top of the itemization 

page and the software will add the amounts in 

Column (E) and enter the sum on the “Total 

Itemized Transactions with this Payee/Payer” 

line, and it will complete the “Total of All 

Transactions with this Payee/Payer for This 

Schedule” line.

An itemization page must be completed for each 

payee who met the itemization threshold during 

the reporting period. Only one payee should be 

reported per page. 

To create a new “General Overhead” itemization 

page for a new payee, click the “Add More 

Overhead” button at the top of the page and a 

new itemization page opens. Follow the 

instructions above to complete any additional 

“General Overhead” itemization pages.

By clicking the “Show Payee” drop down arrow 

at the top of the Schedule 18 page, you can 

select and view all of the General Overhead 

itemization pages you have completed.

As you complete each itemization page, click the 

“Save & Calculate” button at the top of the page 

and the total itemized transactions will be added 

to line 1 of Summary Schedule 18 on the 

Detailed Summary Page and the total non29
itemized transactions will be added to Line 2 of 

the Summary Schedule.

The software enters in Line 3 of Summary 

Schedule 18 the total of all disbursements to 

officers allocated to the schedule. This is the 

sum of the amounts that correspond to the 

percentages entered in Line (I) of Schedule 11. 

The software enters in Line 4 of Summary 

Schedule 18 the total of all disbursements to 

employees allocated to the schedule. This is the 

sum of the amounts that correspond to the 

percentages entered in Line (I) of Schedule 12. 

Enter the total amount of all other transactions 

relating to this schedule made to other payees 

during the reporting period on Line 5 of 

Summary Schedule 18. This is the total from 

your organization’s books of all disbursements 

relating to this schedule made to payees who 

did not have a single disbursement of $5,000 or 

more or disbursements that aggregated $5,000 

or more. 

The software totals Lines 1 through 5 and enters 

that amount on Line 6 of Summary Schedule 18 

and in Item 53 (General Overhead) of Statement 

B.

SCHEDULE 19 – UNION ADMINISTRATION 

Report the labor organization's direct and 

indirect disbursements to all entities and 

individuals during the reporting period 

associated with union administration. Union 

administration includes disbursements relating 

to the nomination and election of union officers, 

the union’s regular membership meetings, 

intermediate, national and international 

meetings, union disciplinary proceedings, the 

administration of trusteeships, and the 

administration of apprenticeship and member 

education programs (not including political 

education which should be reported in Schedule 

16). 

For all major disbursements in this category: 

Enter in Column (A) of an itemization Page the 

full name and business address of the entity or 

individual to which the disbursement was made. 

Do not abbreviate the name of the entity or 

individual. If you do not know and cannot 

reasonably obtain the full address of the entity or 

individual, the union may report only the city and 

state. 

Enter in Column (B) the type of business or job 

classification of the entity or individual to which 

the union disbursed $5,000 or more for Union 

Administration during the reporting period, such 

as printing company, office supplies vendor, 

legal counsel, etc. 

If additional lines are needed to complete 

Columns (C) through (E) for this Payee, click the 

“More Disbursements for This Payee” button in 

Column (A) of the itemization page. The 

software will add lines to the itemization page in 

increments of ten.

Enter in Column (C) the purpose of the 

disbursement of $5,000 or more in sufficient 

detail to determine why the disbursement cannot 

be allocated to another schedule. For example, 

printing of election ballots, rental of meeting 

facilities for a union convention, printing of 

transcripts of trusteeship hearing, etc. 

Enter in Column (D) the date that each individual 

disbursement of $5,000 or more was made. The 

format for the date must be mm/dd/yyyy. The 

date of disbursement for reporting purposes is 

the date the labor organization actually 

disbursed the money. 

Enter in Column (E) the amount of each 

individual disbursement of $5,000 or more. 

Enter the total of all non-itemized disbursements 

to this payee (that is, all individual receipts of 

less than $5,000 each) on the “Total NonItemized Transactions with this Payee/Payer” 

line. 

When you have completed entering all of the 

information for this payee, click the “Save & 

Calculate” button at the top of the itemization 

page and the software will add the amounts in 

Column (E), and enter the sum on the “Total 

Itemized Transactions with this Payee/Payer” 

line, and it will complete the “Total of All 

Transactions with this Payee/Payer for This 

Schedule” line.

An itemization page must be completed for each 

payee who met the itemization threshold during 

the reporting period. Only one payee should be 

reported per page. 

30
To create a new “Union Administration” 

itemization page for a new payee, click the “Add 

More Administration” button at the top of the 

page and a new itemization page opens. Follow 

the instructions above to complete any 

additional “Union Administration” itemization 

pages.

By clicking the “Show Payee“ drop down arrow 

at the top of the Schedule 19 page, you can 

select and view all of the Union Administration 

Itemization pages you have completed.

As you complete each itemization page, click the 

“Save & Calculate” button at the top of the page 

and the total itemized transactions will be added 

to line 1 of Summary Schedule 19 on the 

Detailed Summary Page and the total nonitemized transactions will be added to Line 2 of 

the Summary Schedule.

The software enters in Line 3 of Summary 

Schedule 19 the total of all disbursements to 

officers allocated to the schedule. This is the 

sum of the amounts that correspond to the 

percentages entered in Line (I) of Schedule 11. 

The software enters in Line 4 of Summary 

Schedule 19 the total of all disbursements to 

employees allocated to the schedule. This is the 

sum of the amounts that correspond to the 

percentages entered in Line (I) of Schedule 12. 

Enter the total amount of all other transactions 

relating to this schedule made to other payees 

during the reporting period on Line 5 of Summary 

Schedule 19. This is the total from your 

organization’s books of all disbursements relating 

to this schedule made to payees who did not have 

a single disbursement of $5,000 or more or 

disbursements that aggregated $5,000 or more. 

The software totals Lines 1 through 5 and enters 

that amount on Line 6 of Summary Schedule 19 

and in Item 54 (Union Administration) of 

Statement B.

SCHEDULE 20 – BENEFITS 

[Note: Do not use the Itemization Pages for 

Schedule 20. Instead use the separate 

Schedule 20] 

Report the labor organization's direct and 

indirect disbursements to all entities and 

individuals during the reporting period 

associated with direct and indirect benefits for 

officers, employees, members, and their 

beneficiaries. Benefit disbursements to be 

reported in Schedule 20 include, for example, 

disbursements for life insurance, health 

insurance, and pensions. Do not include salary 

bonuses, severance payments, or payments for 

accrued vacation, which should be reported in 

Column (D) of Schedule 11 or 12. 

Direct benefit disbursements are those made to 

officers, employees, members, and their 

beneficiaries from the labor organization's funds. 

Indirect benefit disbursements are those made 

from the labor organization's funds to a separate 

and independent entity, such as a trust or 

insurance company, which in turn and under 

certain conditions will pay benefits to the 

covered individuals. An example of an indirect 

benefit disbursement is the premium on group 

life insurance. 

If additional lines are required, click the “Add 

More Benefits” button at the top of the schedule. 

The software will add lines to the schedule in 

increments of ten.

Enter in Column (A) the type of benefit, such as 

pension, welfare, etc. 

Enter in Column (B) to whom payment was 

made; for example, union members, insurance 

company, etc. Individual union members and 

their beneficiaries are not required to be listed 

by name. 

Enter in Column (C) the amount disbursed for 

each type of benefit. 

Click the “Save & Calculate” button at the top of 

the schedule and the software will enter the total 

for Column (C) on the “Total of all lines above” 

line and in Item 55 (Benefits) of Statement B.

STATEMENT A 

ASSETS AND LIABILITIES 

ASSETS 

The software pre-fills Columns (A) and (C) (Start 

of Reporting Period) from your organization’s 

report for the previous fiscal year. If the data is 

inaccurate, however, it can be edited manually. 

Be sure to explain any changes in Item 69 

(Additional Information). 

31
22. CASH — Enter the total of all the labor 

organization's cash on hand and on deposit at 

the start and end of the reporting period in 

Columns (A) and (B), respectively. Include all 

cash on hand, such as undeposited cash,

checks, and money orders; petty cash; and cash 

in safe deposit boxes. Cash on deposit includes 

funds in banks, credit unions, and other financial 

institutions, such as checking accounts, savings 

accounts, certificates of deposit, and money 

market accounts. Also, include any interest 

credited to the labor organization's account 

during the reporting period. 

NOTE: The checking account balances reported 

should be obtained from the labor organization's 

books as reconciled with the balances shown on 

bank statements. 

23. ACCOUNTS RECEIVABLE — Ordinarily, 

accounts receivable are moneys due for goods 

sold or services rendered evidenced by notes, 

statements, invoices, or other written evidence 

of a present obligation. Enter in Column (A) the 

total of all gross accounts receivable at the start 

of the reporting period. The software will enter in 

Column (B) the total of all gross accounts 

receivable at the end of the reporting period 

from Column (B) of Schedule 1 (Accounts 

Receivable Aging Schedule). If accounts 

receivable are carried on the labor 

organization’s books at net (gross accounts 

receivable less the allowance for doubtful 

accounts), the labor organization may report the 

allowance for doubtful accounts in Item 69 

(Additional Information). 

24. LOANS RECEIVABLE — Enter in Column 

(A) the total of all gross loans receivable at the 

start of the reporting period, which is also 

reported in Column (B) of Schedule 2 (Loans 

Receivable). The software will enter the total of 

all gross loans receivable at the end of the

reporting period in Column (B) from Column (E) 

of Schedule 2. 

25. U.S. TREASURY SECURITIES — Enter the 

total value of all U.S. Treasury securities as 

shown on the labor organization's books at the 

start and end of the reporting period in Columns 

(A) and (B), respectively. If the value reported is 

different from the original cost, the original cost 

must be reported in Item 69 (Additional 

Information). Other U.S. Government 

obligations, state and municipal bonds, and 

foreign government securities must be reported 

in Schedule 5 (Investments Other Than U.S. 

Treasury Securities) under "Marketable 

Securities" and in Item 26 (Investments). 

26. INVESTMENTS — Enter in Column (A) the 

total book value at the start of the reporting 

period of all investments other than U.S. 

Treasury securities, which are reported in Item 

25 (U.S. Treasury Securities). The software will 

enter in Column (B) the total reported in Column 

(B) of Schedule 5 (Investments Other Than U.S. 

Treasury Securities). 

27. FIXED ASSETS — Enter in Column (A) the 

total value as shown on the labor organization's 

books at the start of the reporting period of all fixed 

assets, such as land, buildings, automobiles, and 

office furniture and equipment. The software will 

enter in Column (B) the total reported in Column 

(D) of Schedule 6 (Fixed Assets). 

28. OTHER ASSETS — Enter in Column (A) the 

total value as shown on the labor organization's 

books at the start of the reporting period of all 

assets not reported in Items 22 through 27. The 

software will enter in Column (B) the total reported 

in Column (B) of Schedule 7 (Other Assets). 

29. TOTAL ASSETS — Click the “Save & 

Calculate” button at the top of Statement A and 

the software will total Items 22 through 28, 

Columns (A) and (B), and enter the respective 

totals in Item 29. 

LIABILITIES 

30. ACCOUNTS PAYABLE — Ordinarily, 

accounts payable are those obligations incurred on 

an open account for goods and services rendered. 

Enter in Column (C) the total of all gross accounts 

payable at the start of the reporting period. The 

software will enter the total of all gross accounts 

payable at the end of the reporting period in 

Column (D) from Column (B) of Schedule 8 

(Accounts Payable Aging Schedule). 

31. LOANS PAYABLE — Enter in Column (C) 

the total of all gross loans payable at the start of 

the reporting period, which is also reported in 

Column (B) of Schedule 9 (Loans Payable). The 

software will enter the total of all gross loans 

payable at the end of the reporting period in 

Column (D) from Column (E) of Schedule 9 

(Loans Payable). 

32
32. MORTGAGES PAYABLE — Enter the total 

amount of the labor organization's obligations 

that 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. 

33. OTHER LIABILITIES — Enter in Column (C) 

the total amount as shown on the labor 

organization's books at the start of the reporting 

period of all liabilities not reported in Items 30 

through 32. The software will enter in Column 

(D) the total reported in Column (B) of Schedule 

10 (Other Liabilities). 

34. TOTAL LIABILITIES — Click the “Save & 

Calculate” button at the top of Statement A and 

the software will add the amounts in Items 30 

through 33, Columns (C) and (D), and enter the 

respective amounts in Item 34. The software will 

also complete Item 35 (Net Assets) as explained 

in the next instruction.

35. NET ASSETS — As indicated in the 

previous instruction, when Item 34 is completed 

and the “Save & Calculate” button at the top of 

Statement A is clicked, the software subtracts 

Item 34 (Total Liabilities), Column (C) from Item 

29 (Total Assets), Column (A) and enters the 

difference in Item 35, Column (C). The software 

also subtracts Item 34, Column (D) from Item 

29, Column (B) and enters the difference in Item 

35, Column (D).

STATEMENT B 

RECEIPTS AND

DISBURSEMENTS 

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 the labor organization 

during the reporting period. Transfers between 

separate bank accounts or between special 

funds of the labor organization, such as vacation 

or strike funds, do not represent the flow of cash 

in and out of the labor organization. Therefore, 

these transfers should not be reported as 

receipts and disbursements of the labor 

organization. For example, do not report a 

transfer of cash from the labor organization's 

savings account to its checking account. 

Likewise, the use of funds reported in Item 22 

(Cash) of Statement A to purchase certificates of 

deposit and the redemption of certificates of 

deposit should not be reported in Statement B. 

Since Statement B reports all cash flowing in 

and out of the labor organization, "netting" is not 

permitted. "Netting" is the offsetting of receipts 

against disbursements and reporting only the 

balance (net) as either a receipt or 

disbursement. For example, if an officer 

received $1,000 from the labor organization for 

convention expenses, used only $800 and 

returned the remaining $200, the $1,000 

disbursement must be reported in Schedule 11 

(All Officers and Disbursements to Officers) and 

the appropriate disbursement Schedule 15 

through 19, and the $200 receipt must be 

reported in Schedule 14 (Other Receipts). It 

would be incorrect to report only an $800 net 

disbursement to the officer. 

Receipts and disbursements by an agent on 

behalf of the labor organization are considered 

receipts and disbursements of the labor 

organization and must be reported in the same 

detail as other receipts and disbursements. For 

example, if the labor organization owns a 

building managed by a rental agent, the agent's 

rental receipts and disbursements for expenses 

must be reported on the labor organization's 

Form LM-2. Also, if the labor organization's 

parent body or an intermediate body functions 

as an agent receiving and disbursing funds of 

the labor organization to third parties, these 

receipts and disbursements must be reported on 

the labor organization's Form LM-2. For 

example, if a parent body receives the labor 

organization’s dues and makes disbursements 

from that money to pay the labor organization’s 

bills (such as payments to an attorney for legal 

services), those receipts and disbursements 

must be reported on the labor organization’s 

Form LM-2. 

CASH RECEIPTS 

36. DUES AND AGENCY FEES – Enter the 

total dues including regular dues, working dues, 

etc. received by the labor organization. Include 

dues received directly by the organization from 

members, dues received from employers 

through a checkoff arrangement, and dues 

transmitted to the organization by a parent body 

or other affiliate. Report the full dues received, 

33
including any portion that will later be 

transmitted to an intermediate or parent body as 

per capita tax. Also report in Item 36 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. 

If an intermediate or parent body receives dues 

checkoff directly from an employer on behalf of 

the reporting organization, do not report in Item 

36 the portion retained by that organization for 

per capita tax or other purposes, such as a 

special assessment. Any amounts retained by 

the intermediate body or parent body other than 

per capita tax must be explained in Item 69 

(Additional Information). For example, if the 

intermediate body or parent body retained $500 

of the reporting organization's dues checkoff as 

payment for supplies purchased from that body 

by the reporting organization, this should be 

explained in Item 69, but the $500 should not be 

reported as a receipt or disbursement on either 

organization's Form LM-2. If, however, the 

intermediate body or parent body disbursed part 

of the reporting organization's dues checkoff on 

that organization's behalf, this amount should be 

included in Item 36 and in the appropriate 

disbursement item on the reporting 

organization's Form LM-2. For example, if the 

intermediate body or parent body disbursed 

$500 of the reporting organization's dues 

checkoff to an attorney who had provided 

lobbying services to the reporting organization, 

this amount should be reported in Item 36 and 

as a disbursement in Schedule 16 (Political 

Activities and Lobbying) of the reporting 

organization's Form LM-2. 

Do not report in Item 36 dues that the reporting 

organization collected on behalf of other 

organizations for transmittal to them. For 

example, if the reporting organization received 

dues from a member of an affiliate who worked 

in the reporting organization's jurisdiction, the 

dues collected on the affiliate's behalf must be 

reported in Item 46. 

37. 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 37. Include the per 

capita tax portion of dues received directly by 

your organization from members of affiliates, per 

capita tax received from subordinates, either 

directly or through intermediaries, and the per 

capita tax portion of dues received through a 

checkoff arrangement whereby local dues are 

remitted directly to an intermediate or parent 

body by employers. Do not include dues 

collected on behalf of subordinate organizations 

for transmittal to them. For example, if a parent 

body received dues checkoff directly from an 

employer and returned the local’s portion of the 

dues, the parent body must report the dues 

received on behalf of the local in Item 46 (On 

Behalf of Affiliates for Transmittal to Them). 

38. FEES, FINES, ASSESSMENTS, WORK 

PERMITS — Enter the labor organization's 

receipts from fees, fines, assessments, and 

work permits. Receipts by the labor organization 

on behalf of affiliates for transmittal to them must 

be reported in Item 46 (On Behalf of Affiliates for 

Transmittal to Them). 

39. SALE OF SUPPLIES — Enter the total 

amount received by the labor organization from 

the sale of supplies such as union logo clothing, 

lapel pins, bumper stickers, etc. 

40. INTEREST — Enter the total amount of 

interest received by the labor organization from 

savings accounts, bonds, mortgages, loans, and 

all other sources. 

41. DIVIDENDS — Enter the total amount of 

dividends from stocks and other investments 

received by the labor organization. Do not 

include "dividends" from credit unions, savings 

and loan associations, etc., which must be 

reported in Item 40 (Interest). 

42. RENTS — Enter the total amount of rents 

received by the labor organization. 

43. SALE OF INVESTMENTS AND FIXED 

ASSETS — The software will enter the total ”Net 

Sales” reported in Column (E) of Schedule 3 

(Sale of Investments and Fixed Assets). 

44. LOANS OBTAINED — The software will 

enter the total reported in Column (C) of 

Schedule 9 (Loans Payable). 

45. REPAYMENTS OF LOANS MADE — The 

software will enter the total reported in Column 

(D)(1) of Schedule 2 (Loans Receivable). 

46. ON BEHALF OF AFFILIATES FOR 

TRANSMITTAL TO THEM — Enter the total 

amount of dues, fees, fines, assessments, and 

34
work permit fees received by the labor 

organization, through a checkoff arrangement or 

otherwise, on behalf of affiliates for transmittal to 

them. Do not include the amount withheld by the 

labor organization for per capita taxes or other 

purposes, such as loan repayments, which must 

be reported elsewhere in Statement B. When 

the receipts reported in Item 46 are transmitted, 

the disbursement must be reported in related 

Item 63 (To Affiliates of Funds Collected on 

Their Behalf). 

47. FROM MEMBERS FOR DISBURSEMENT 

ON THEIR BEHALF — Enter the total receipts 

from members that are specifically designated 

by them for disbursement on their behalf; for 

example, contributions from members for 

transmittal by the labor organization to charities. 

When receipts that are reported in Item 47 are 

transmitted, the disbursement must be reported 

in related Item 64 (On Behalf of Individual 

Members). 

48. OTHER RECEIPTS — The software will 

enter the total reported on Summary Schedule 

14, Line 4. 

49. TOTAL RECEIPTS — Click the “Save & 

Calculate” button at the top of Statement B and 

the software will add the amounts in Items 36 

through 48 and enter the total in Item 49. 

CASH DISBURSEMENTS 

50. REPRESENTATIONAL ACTIVITIES – The 

software will enter the total from Summary 

Schedule 15, Line 6. 

51. POLITICAL ACTIVITIES AND LOBBYING –

The software will enter the total from Summary 

Schedule 16, Line 6. 

52. CONTRIBUTIONS, GIFTS, AND GRANTS –

The software will enter the total from Summary 

Schedule 17, Line 6. 

53. GENERAL OVERHEAD – The software will 

enter the total from Summary Schedule 18, Line 

6. 

54. UNION ADMINISTRATION – The software 

will enter the total from Summary Schedule 19, 

Line 6. 

55. BENEFITS – The software will enter the total 

reported in Column (C) of Schedule 20 

(Benefits). 

56. PER CAPITA TAX — Enter your 

organization’s total amount of per capita tax paid 

as a condition or requirement of affiliation with 

your parent national or international union, state 

and local central bodies, a conference, joint or 

system board, joint council, federation, or other 

labor organization. 

57. STRIKE BENEFITS – Enter the total amount 

of all disbursements made to, or on behalf of the 

members (or agency fee paying nonmembers) 

of the labor organization, and others, associated 

with strikes (including recognitional strikes), 

work stoppages and lockouts during the 

reporting period. 

58. FEES, FINES, ASSESSMENTS, ETC. —

Enter the total amount of fees, fines, 

assessments, and similar disbursements made 

by the labor organization to a parent body or 

other labor organization. 

59. SUPPLIES FOR RESALE — Enter the labor 

organization's total disbursements for purchases 

of supplies such as union logo clothing, lapel 

pins, bumper stickers, etc. for resale. 

60. PURCHASE OF INVESTMENTS AND 

FIXED ASSETS — The software will enter the 

total reported in Column (D) of Schedule 4 

(Purchase of Investments and Fixed Assets). 

61. LOANS MADE — The software will enter 

the total reported in Column (C) of Schedule 2 

(Loans Receivable). 

62. REPAYMENT OF LOANS OBTAINED —

The software will enter the total reported in 

Column (D)(1) of Schedule 9 (Loans Payable). 

63. TO AFFILIATES OF FUNDS COLLECTED 

ON THEIR BEHALF — Enter the total 

disbursements of funds collected on behalf of 

affiliates by the labor organization. This amount 

usually is the same as the amount reported in 

related Item 46 (On Behalf of Affiliates for 

Transmittal to Them). Any such funds not 

disbursed by the end of the reporting period are 

liabilities of the labor organization and must be 

reported in Schedule 10 (Other Liabilities). 

35
64. ON BEHALF OF INDIVIDUAL MEMBERS 

— Enter the total disbursements of funds 

collected from members by the labor 

organization that were specifically designated by 

them for disbursement on their behalf. This 

amount usually is the same as the amount 

reported in related Item 47 (From Members for 

Disbursement on Their Behalf). Any such funds 

not disbursed by the end of the reporting period 

are liabilities of the labor organization and must 

be reported in Schedule 10 (Other Liabilities). 

65. DIRECT TAXES – Enter all taxes assessed 

against and paid by your organization, including 

your organization’s FICA taxes as an employer. 

Do not include disbursements for the transmittal 

of taxes withheld from the salaries of officers 

and employees which must be reported in Item 

67 (Withholding Taxes and Other Payroll 

Deductions). Also, do not include indirect taxes, 

such as sales and excise taxes, for purchases 

reported in other disbursement items. 

66. SUBTOTAL — Click the “Save & Calculate”

button at the top of Statement B and the 

software will add the amounts in Items 50 

through 65 and enter the subtotal in Item 66. 

67. WITHHOLDING TAXES AND OTHER 

PAYROLL DEDUCTIONS – a. Total Withheld -

Enter the total amount of withholding taxes and 

all other payroll deductions during the reporting 

period. 

b. Total Disbursed - Enter the total amount of 

withholding taxes and all other payroll 

deductions that were disbursed by your 

organization during the reporting period. This 

includes your organization’s total disbursements 

to Federal, state, county, and municipal 

government agencies for the transmittal of taxes 

withheld from the salaries of officers and 

employees, including officers’ and employees’ 

portion of FICA taxes and all disbursements for 

the transmittal of other payroll deductions. 

c. Total Withheld But Not Disbursed – Click the 

“Save & Calculate” button at the top of 

Statement B and the software will subtract Item 

67b from Item 67a and enter the difference in 

Item 67c. The software will also complete Item 

68 (Total Disbursements) as explained in the 

next instruction.

68. TOTAL DISBURSEMENTS – As indicated in 

the previous instruction, when Item 66c is 

completed and the “Save & Calculate” button at 

the top of Statement B is clicked the software 

subtracts Item 67c from Item 66 and enters the 

difference in Item 68. 

NOTE: The following worktable may be used to 

determine that the figures for receipts, 

disbursements, and cash are correctly reported 

on the labor organization's Form LM-2: 

A. Cash at Start of Reporting $ Period — Item 

22, Column (A)

B. Add: Total Receipts — Item 49 $ 

C. Total of Lines A and B $ 

D. Subtract: Total Disbursements $ — Item 68 

E. Cash at End of Period $ 

If Line E does not equal the amount reported in 

Item 22, Column (B), there is an error in the 

labor organization's report, which should be 

corrected.

ADDITIONAL INFORMATION AND 

SIGNATURES 

69. ADDITIONAL INFORMATION — Use Item 

69 to provide additional information as indicated 

on Form LM-2 and in 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. 

70-71. SIGNATURES — The completed Form 

LM-2 that is filed with OLMS must be signed by 

both the president and treasurer, or 

corresponding principal officers, of the labor 

organization. If an officer other than the 

president or treasurer performs the duties of the 

principal executive or principal financial officer, 

the other officer may sign the report. If an officer 

other than the president or treasurer signs the 

report, enter the correct title in the title field next 

to the signature and explain in Item 69 

(Additional Information) why the president or 

treasurer did not sign the report. 

Before signing the form, enter the telephone 

number at which the signatories conduct official 

business and the date. Click the Validate button 

at the top of the form to ensure that the report 

passes validation.

36
To sign the form, click the signature spaces 

provided. Fill in the requested information in the 

screen that pops up.

XII. LABOR ORGANIZATIONS 

THAT HAVE CEASED TO EXIST

If a 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 must be filed on Form 

LM-2 if the labor organization filed its previous 

annual report on Form LM-2 and must be submitted 

within 30 days after the date of termination.

To complete a terminal report on Form LM-2, follow 

the instructions in Section XI and, in addition: 

• Enter the date the labor organization 

ceased to exist in Item 2 after the word 

"Through." The format for the date must 

be mm/dd/yyyy.

• Select Item 3(c) indicating that the labor 

organization ceased to exist during the 

reporting period and that this is the labor 

organization's terminal Form LM-2. 

• Provide in Item 69 (Additional 

Information) a detailed statement of the 

reason the labor organization ceased to 

exist. Also report in Item 69 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 the labor 

organization merged with another labor 

organization, report that organization's 

name, address, and 6-digit file number.

Contact the nearest OLMS field office if you 

have questions about filing a terminal report. 

If You Need Assistance

The Office of Labor-Management Standards has 

field offices located in the following cities to 

assist you if you have any questions concerning 

LMRDA and CSRA reporting requirements.

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 the OLMS Web site at www.olms.dol.gov

or local telephone directory listings under United 

States Government, Labor Department, Office of 

Labor-Management Standards, for the address 

and telephone number of the nearest field office. 

You may also contact OLMS via email at OLMSPublic@dol.gov.

Copies of labor organization annual financial 

reports, employer reports, and labor relations 

consultant reports filed for the year 2000 and 

after can be viewed and printed at 

www.unionreports.gov. Copies of reports for the 

year 1999 and earlier can be ordered through 

the Web site.

Information about OLMS, including key 

personnel and telephone numbers, compliance 

assistance materials, the text of the LMRDA, 

37
and related Federal Register and Code of 

Federal Regulations documents, is also 

available on the OLMS website at 

www.olms.dol.gov.

Revised XX/2015

38