Public reporting burden for this collection of information is estimated to average approximately 103 hours per 

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

maintaining the data needed, and completing and reviewing the collection of information. Persons are not 

required to respond to the collection of information unless it displays a currently valid OMB control number. 

Reporting of this information is mandatory and is required by the Labor-Management Reporting and 

Disclosure Act of 1959, as amended, for the purpose of public disclosure. As this is public information, there 

are no assurances of confidentiality. If you have any comments regarding this estimate or any other aspect 

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

Department of Labor, Office of Labor-Management Standards, Division of Interpretations and Standards, 

Room N-5609, 200 Constitution Avenue, NW, Washington, DC 20210.

INSTRUCTIONS FOR FORM LM-3

LABOR ORGANIZATION ANNUAL REPORT

GENERAL INSTRUCTIONS

I. WHO MUST FILE

Every labor organization subject to the LaborManagement Reporting and Disclosure Act of 

1959, as amended (LMRDA), the Civil Service 

Reform Act (CSRA), or the Foreign Service 

Act (FSA) must file a financial report, Form 

LM-2, LM-3, or LM-4, each year with the Office 

of Labor-Management Standards (OLMS) of 

the U.S. Department of Labor. These laws 

cover labor organizations that represent 

employees who work in private industry, 

employees of the U.S. Postal Service, and 

most Federal government employees. Labor 

organizations that represent or include only 

state, county, or municipal government 

employees are not covered by these laws and, 

therefore, are not required to file. If you have a 

question about whether your organization is 

required to file, contact the nearest OLMS field 

office listed at the end of these instructions.

II. WHAT FORM TO FILE

Every labor organization subject to the 

LMRDA, CSRA, or FSA with total annual 

receipts of less than $250,000 may file the 

simplified annual report Form LM-3, if not in 

trusteeship as defined in Section IX of these 

instructions. The term “total annual receipts” 

means all financial receipts of the labor 

organization during its fiscal year, regardless 

of the source, including receipts of any 

special funds as described in Section VIII of 

these instructions and any “subsidiaries” as 

defined in Section X.

Labor organizations with greater total annual 

receipts and those in trusteeship must file the 

more detailed Form LM-2. Labor organizations 

with less than $10,000 in total annual receipts 

may file the abbreviated 2-page annual report 

Form LM-4, if not in trusteeship.

III. WHEN TO FILE

Form LM-3 must be filed within 90 days after 

the end of your organization’s fiscal year 

(12-month reporting period). The law does 

not authorize the U.S. Department of Labor 

to grant an extension of time for filing reports 

for any reason. The penalties for 

delinquency are described in Section VI of 

these instructions.

If your organization went out of existence 

during its fiscal year, a terminal financial 

report must be filed within 30 days after the 

date it ceased to exist. See Section XII of 

these instructions for information on filing a 

terminal financial report.

IV. HOW TO FILE

Form LM-3 must be submitted electronically 

to the Department. Form LM-3 filers will be 

able to file reports in paper format only if they

assert a temporary hardship exemption. 

If you have difficulty navigating the software, 

or have questions about its functions and 

features, call the OLMS Help Desk at: (866) 

401-1109. For questions concerning the 

reporting requirements, please send an email to OLMS-Public@dol.gov or call (202) 

693-0123.
TEMPORARY HARDSHIP EXEMPTION: 

If a labor organization experiences 

unanticipated technical difficulties that 

prevent the timely preparation and 

submission of an electronic filing, the 

organization may assert a temporary

hardship exemption to prepare and submit

Form LM-3 in paper format by the required 

due date. An electronic format copy of the 

filed paper format document shall be 

submitted to the Department within ten 

business days after the required due date. 

Unanticipated technical difficulties that may 

result in additional delays should be brought 

to the attention of the OLMS Division of 

Interpretations and Standards, which can be 

reached at the address below, by email at 

OLMS-Public@dol.gov, by phone at (202) 

693-0123, or by fax at 202-693-1340.

Note: If either the paper filing or the 

electronic filing is not received in the 

timeframe specified above, the report will be 

considered delinquent. 

V. PUBLIC DISCLOSURE

The LMRDA requires that the U.S. 

Department of Labor make labor 

organization financial reports available for 

inspection by the public. Reports for the year 

2000 and later may be viewed and 

downloaded from the OLMS Online Public 

Disclosure Room at www.unionreports.gov.

Copies of reports and union constitutions 

and bylaws can be ordered at the same

Web site. Reports may also be examined 

and copies purchased at the OLMS Public 

Disclosure Room at:

U.S. Department of Labor

Office of Labor-Management Standards

200 Constitution Avenue, NW

Room N-1519

Washington, DC 20210-0001

Telephone: (202) 693-0125

VI. OFFICER RESPONSIBILITIES 

AND PENALTIES

The president and treasurer or the 

corresponding principal officers of the labor 

organization required to sign Form LM-3 are 

personally responsible for its filing and 

accuracy. Under the LMRDA, officers are 

subject to criminal penalties for willful failure 

to file a required report and for false 

reporting. False reporting includes making 

any false statement or misrepresentation of 

a material fact while knowing it to be false, 

or for knowingly failing to disclose a material 

fact in a required report or in the information 

required to be contained in it or in any 

information required to be submitted with it.

The reporting labor organization and the 

officers required to sign Form LM-3 are also 

subject to civil prosecution for violations of 

the filing requirements. Section 210 of the 

LMRDA (29 U.S.C. 440) provides that 

“whenever it shall appear that any person 

has violated or is about to violate any of the 

provisions of this title, the Secretary may 

bring a civil action for such relief (including 

injunctions) as may be appropriate.”

Under the CSRA and FSA and implementing

regulations, false reporting and failure to 

report may result in administrative 

enforcement action and litigation. The 

officers responsible for signing Form LM-3 

are also subject to criminal penalties for 

false reporting under Sections 1001 of Title 

18 and 1746 of Title 28 of the United States 

Code.

VII. RECORDKEEPING

The officers required to file Form LM-3 are 

responsible for maintaining records which 

will provide in sufficient detail the information 

and data necessary to verify the accuracy 

and completeness of the report. The records

must be kept for at least 5 years after the 

date the report is filed. Any record 

necessary to verify, explain, or clarify the 

report must be retained, including, but not 

limited to, vouchers, worksheets, receipts, 

and applicable resolutions, and any 

electronic documents, including

recordkeeping software, used to complete,

read, and file the report.

VIII. FUNDS TO BE REPORTED

Your labor organization’s Form LM-3 must 

report financial information for all funds of 

your organization. Include any special 

purpose funds or accounts, such as strike 

funds, vacation funds, and scholarship funds 

2
even it they are not part of your 

organization’s general treasury. All labor 

organization political action committee 

(PAC) funds are considered to be labor 

organization funds. However, to avoid 

duplicate reporting, PAC funds which are 

kept separate from your labor organization’s 

treasury are not required to be included in 

your organization’s Form LM-3 if publicly 

available reports on the PAC funds are filed 

with a Federal or state agency.

Your organization is required to report 

financial information about any “subsidiary 

organizations.” Financial information about 

your organization and its subsidiary 

organizations may be combined on a single 

Form LM-3 or you may attach to your Form 

LM-3 report the regular annual report of the 

financial condition and operations of the 

subsidiary organization with a signed 

certification by an independent public 

accountant. See Section X of these 

instructions for information on reporting 

financial information for subsidiary 

organizations.

If combining the information concerning 

subsidiary organizations, be sure to include 

the requested information and amounts for 

the subsidiary organizations as well as for all 

other assets of your union in all items.

SPECIAL INSTRUCTIONS

FOR CERTAIN 

ORGANIZATIONS

IX. LABOR ORGANIZATIONS IN 

TRUSTEESHIP

Any labor organization which has placed a

subordinate labor organization in trusteeship 

is responsible for filing the subordinate’s 

annual financial report. A trusteeship is 

defined in section 3(h) of the LMRDA as 

“any receivership, trusteeship, or other

method of supervision or control whereby a 

labor organization suspends the autonomy 

otherwise available to a subordinate body 

under its constitution or bylaws.”

Annual financial reports filed for any labor 

organization in trusteeship must be filed on 

Form LM-2 rather than Form LM-3. The 

report must be signed by the president and 

treasurer or corresponding principal officers 

of the labor organization which imposed the

trusteeship and by the trustees of the 

subordinate labor organization. Form LM-2 

can be downloaded from the OLMS Web 

site at www.olms.dol.gov. For additional 

information contact any of the offices listed

at the end of these instructions.

X. LABOR ORGANIZATIONS WITH 

SUBSIDIARY ORGANIZATIONS

A subsidiary organization, within the 

meaning of these instructions, is any 

separate organization of which the 

ownership is wholly vested in the reporting 

labor organization or its 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. 

If your organization has no subsidiary 

organization as defined above, skip to 

Section Xl of these instructions.

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(s) 

and the labor organization on a single Form 

LM-3.

Method (2) — File, with the labor 

organization’s Form LM-3, the regular 

annual report of the financial condition and 

operations of the subsidiary organization, 

accompanied by a statement signed by an 

independent public accountant certifying that 

the financial report presents fairly the 

financial condition and operations of the 

3
subsidiary organization and was prepared in 

accordance with generally accepted 

accounting principles. Financial information 

reported separately for subsidiary 

organizations under this method must 

include the name of the subsidiary 

organization and the name and file number 

of the labor organization as shown on its 

Form LM-3. The financial report of the 

subsidiary organization must cover the same

reporting period as that used by the 

reporting labor organization.

When method (2) is used and the subsidiary 

organization is an investment, the financial 

interest of the reporting labor organization in 

the subsidiary organization must be reported 

in Item 28 (Investments) of the labor 

organization’s Form LM-3.

When method (2) is used and the subsidiary 

organization is of a non-investment nature, 

the financial interest of the reporting labor 

organization in the subsidiary organization 

must be reported in Item 30 (Other Assets) 

of the labor organization’s Form LM-3. 

The same type of information required on 

Form LM-3 regarding disbursements to 

officers and employees and loans made by 

labor organizations must also be reported 

with respect to the subsidiary organization. 

In method (1), the information relating to the 

subsidiary organization must be combined 

with that of the labor organization and 

reported on the labor organization’s Form 

LM-3 in Item 24 (All Officers and 

Disbursements to Officers) and in Item 56 

(Additional Information) for Items 17 

(Employees) and 18 (Loans), in the detail 

required by the instructions. If method (2) is 

used, an attachment must be submitted 

containing the information required by the 

instructions for Items 17, 18, and 24.

The information regarding loans made by 

the subsidiary organization must include a 

listing of the names of each officer, 

employee, or member of the labor 

organization and each officer or employee of 

the subsidiary organization whose total loan 

indebtedness to the subsidiary organization, 

to the labor organization, or to both at any 

time during the reporting period exceeded 

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

amount reported by the subsidiary 

organization should be only the amount 

owed to the subsidiary organization.

The annual financial report must also 

include all disbursements made by the 

subsidiary organization to or on behalf of its 

officers and officers of the labor 

organization. The report must also list the 

name and position of the subsidiary 

organization’s employees whose total gross 

salaries, allowances, and other 

disbursements from the subsidiary 

organization, the reporting labor 

organization, and any affiliates were more 

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

used, only the disbursements of the

subsidiary organization for its employees 

should be reported.

XI. COMPLETING FORM LM-3

Most pages have a “Save and Calculate” 

button to total and transfer data to fields in 

various parts of the form. You may click on 

one or more of these buttons as you fill out 

the form at any time.

You should click on the “Validate Form” 

button at any time to check for errors. This 

action will generate a “Validation Summary 

Page” listing any errors that will need to be

corrected before you will be able to sign the 

form. Clicking on the signature lines will also 

perform the validation function.

INFORMATION ITEMS 1-23

Answer Items 1 through 23 as instructed. 

Select the appropriate box for those 

questions requiring a "Yes" or "No" answer; 

do not leave both boxes blank. Enter a 

single "0" in the boxes for items requiring a 

number or dollar amount if there is nothing 

to report.

1. FILE NUMBER — The software will enter 

the labor organization’s 6-digit file number 

here and at the top of each page of Form 

LM-3. If the labor organization does not 

have the number on file and cannot obtain 

the number from prior reports filed with the 

Department, the number can be obtained 

from the OLMS Online Public Disclosure 

Room at www.unionreports.gov, or by 

contacting the nearest OLMS field office 

listed at the end of these instructions.

4
2. PERIOD COVERED — The software will 

enter the beginning and ending dates of the 

period covered by this report. These are the 

dates you entered when you started a new 

Form LM-3. If the dates are incorrect, you

must either delete this form and start again, 

or contact the OLMS Help Desk at (866) 

401-1109 for assistance.

If the labor organization changed its fiscal 

year, the ending date in Item 2 (Period 

Covered) should be the labor organization’s 

new fiscal year ending date and the labor 

organization should indicate in Item 56

(Additional Information) that the report is for 

a period of less than 12 months because its 

fiscal year has changed. For example, if the 

labor organization’s fiscal year ending date 

changes from June 30 to December 31, a 

report must be filed for the partial year from 

July 1 to December 31. Thereafter, the labor

organization’s annual report should cover a 

full 12-month period from January 1 to 

December 31.

3. AMENDED, HARDSHIP EXEMPTED, OR 

TERMINAL REPORT — Do not complete 

this item unless this report is an amended, 

hardship exempted, or terminal report. 

Select Item 3(a) if the labor organization is 

filing an amended report correcting a 

previously filed report. Select Item 3(b) if the 

labor organization is filing under the 

hardship exemption procedures defined in 

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

organization has gone out of business by

disbanding, merging into another labor 

organization, or being merged and 

consolidated with one or more labor 

organizations to form a new labor 

organization. Be sure the date the labor 

organization ceased to exist is entered in 

Item 2 (Period Covered) after the word

"Through." See Section XII (Labor 

Organizations That Have Ceased to Exist) of 

these instructions for more information on 

filing a terminal report. 

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. 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.

6. DESIGNATION NUMBER — The 

software will enter the number or other 

identifier, if any, by which the labor 

organization is known. This field cannot be

edited.

7. UNIT NAME — The software will enter 

any additional or alternate name by which 

the labor organization is known, such as 

"Chicago Area Local." This field cannot be 

edited.

8. MAILING ADDRESS — The software will 

enter the current address where mail is most 

likely to reach the labor organization as 

quickly as possible. The first and last name 

of the person, if any, to whom such mail

should be sent and any building and room 

number should be included. These fields are 

pre-filled from the OLMS database but can 

be edited by the filer.

9. PLACE WHERE RECORDS ARE KEPT 

— If the records required to be kept by the 

labor organization to verify this report are 

kept at the address reported in Item 8 

(Mailing Address), answer "Yes." If not, 

answer "No" and provide in Item 56 

5
(Additional Information) the address where 

the labor organization's records are kept.

10. SUBSIDIARY ORGANIZATIONS — If 

Item 10 is answered “Yes,” provide in Item 

56 (Additional Information) the name,

address, and purpose of each subsidiary 

organization. Indicate whether the 

information concerning its financial condition 

and operations is included in this Form LM-3 

or in a separate report. See Section X of

these instructions for information on 

reporting subsidiary organizations.

11. TRUSTS OR FUNDS — Answer Item 11 

“Yes” if your labor organization created or 

participated in the administration of a “trust 

in which a labor organization is interested” 

which is defined in section 3(I) of the

LMRDA as “a trust or other fund or 

organization (1) which was created or 

established by a labor organization, or one 

or more of the trustees or one or more

members of the governing body of which is

selected or appointed by a labor 

organization, and (2) a primary purpose of 

which is to provide benefits for the members 

of such labor organization or their

beneficiaries.”

If Item 11 is answered “Yes,” provide in Item 

56 (Additional Information) the name, 

address, and purpose of each trust. If a 

report has been filed for the trust or other 

fund under the Employee Retirement 

Income Security Act of 1974 (ERISA), report 

in Item 56 (Additional Information) the 

ERISA file number (Employer Identification 

Number — EIN) and plan number, if any.

12. POLITICAL ACTION COMMITTEE 

FUNDS — If Item 12 is answered “Yes,” 

provide in Item 56 (Additional Information) 

the full name of each separate political 

action committee (PAC) and list the name of 

any government agency, such as the 

Federal Election Commission or a state

agency, with which the PAC has filed a 

publicly available report, and the relevant file 

number of the PAC. (PAC funds which are 

kept separate from your labor organization’s 

treasury are not required to be included in 

your organization’s Form LM-3 if publicly

available reports on the PAC funds are filed 

with a Federal or state agency. See Section 

VIII of these instructions for additional 

information on PAC funds.)

13. ACQUISITION OR DISPOSITION OF 

ASSETS — If Item 13 is answered “Yes,” 

describe in Item 56 (Additional Information) 

the manner in which your organization 

acquired or disposed of assets, such as 

donating office furniture or equipment to 

charitable organizations, trading in assets, 

writing off a receivable, or giving away other

tangible or intangible property of the labor

organization. Include the type of asset, its 

value, and the identity of the recipient or 

donor, if any. Also report in Item 56 

(Additional Information) the cost or other 

basis at which any acquired assets were 

entered on your organization’s books or the 

cost or other basis at which any assets

disposed of were carried on your 

organization’s books.

For assets that were traded in, enter in Item 

56 (Additional Information) the cost, book 

value, and trade-in allowance.

14. AUDIT OR REVIEW OF BOOKS AND 

RECORDS — If Item 14 is answered “Yes,” 

indicate in Item 56 (Additional Information) 

whether the audit or review was performed 

by an outside accountant or a parent body

auditor/representative. If the audit or review 

was performed by an outside accountant, 

provide the name of the accountant or 

accounting firm. Report any audit or review 

by an outside accountant or a parent body 

auditor/representative in which your

organization’s books and records were 

examined to verify their accuracy and 

validity. The term “audit or review” does not 

include providing assistance in developing a 

bookkeeping system, providing routine

bookkeeping services, or merely compiling 

information from your organization’s books 

and records to prepare Form LM-3 or other 

financial reports. Also, do not answer Item 

14 “Yes” if the audit or review was

performed by an audit committee or trustees 

of your organization.

15. LOSSES OR SHORTAGES — If Item 

15 is answered “Yes,” describe the loss or 

shortage in detail in Item 56 (Additional 

Information), including such information as 

the amount of the loss or shortage of funds 

or a description of the property that was lost, 

6
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.

16. ADDITIONAL POSITIONS OF 

OFFICERS — Answer Item 16 “Yes” only if 

an officer of your organization was paid 

$10,000 or more in salary, wages, and 

allowances by your organization and was

paid $10,000 or more in salary, wages, and

allowances as an officer or employee of 

another labor organization or of an 

employee benefit plan. In calculating 

whether an officer was paid $10,000 or

more, include allowances paid on a daily, 

weekly, monthly, or other periodic basis. Do 

not include allowances paid on the basis of 

mileage or meals or amounts officers 

received as reimbursed expenses. If Item 16 

is answered “Yes,” provide in Item 56 

(Additional Information) the name of each 

officer, the name of the other labor

organization(s) or employee benefit plan(s), 

and the officer’s position in the other labor 

organization(s) or employee benefit plan(s).

17. EMPLOYEES — Answer Item 17 “Yes” 

if any employee of your organization 

received more than $10,000 in gross 

salaries, allowances, and other direct and 

indirect disbursements during the reporting

period (direct and indirect disbursements are 

defined in the instructions for Item 24 [All 

Officers and Disbursements to Officers]). In 

computing the total, add together all 

disbursements made to each employee by 

your organization (including any subsidiary 

organization) and any affiliates. (“Affiliates”

means labor organizations chartered by the 

same parent body, governed by the same 

constitution and bylaws, or having the 

relationship of parent and subordinate.)

If Item 17 is answered “Yes,” report in Item 

56 (Additional Information) the name and 

position of each employee and the names of 

the other affiliated labor organizations which 

made disbursements to or on behalf of the 

employee. Also report in Item 56 (Additional 

Information) the total disbursements made 

to each employee or on the employee’s 

behalf by your organization, including all 

salary and allowances (before any 

deductions) and other disbursements

(including reimbursed expenses).

18. LOANS — Answer Item 18 “Yes” if any 

officer, employee, or member owed your 

organization, together with any subsidiary 

organization, more than $250 at any time 

during the reporting period; or if your

organization made a loan, regardless of 

amount, to any business enterprise during 

the reporting period. Include any direct or 

indirect loans whether or not evidenced by a 

promissory note or secured by a mortgage. 

An example of an indirect loan is a

disbursement by your organization to an 

educational institution for the tuition expense 

of an officer, employee, or member which 

must be repaid to your organization by that 

individual.

If Item 18 is answered “Yes,” report in Item 

56 (Additional Information) the name of each 

individual and business enterprise, the

amount each individual owed at the end of 

the reporting period, and the amount loaned 

to each business enterprise during the 

reporting period. Also report in Item 56 

(Additional Information) the purpose, terms 

for repayment, and any security for each 

such loan.

NOTE: Advances, including salary 

advances, are considered loans and must 

be reported in Item 26 (Loans Receivable) 

and Item 53 (Loans Made). However, 

advances to officers and employees of your

organization for travel expenses necessary 

for conducting official business are not 

considered loans if the following conditions 

are met:

• the amount of an advance for a specific 

trip does not exceed the amount of 

expenses reasonably expected to be 

incurred for official travel in the near

future, and the amount of the advance 

is fully repaid or fully accounted for by 

vouchers or paid receipts within 30 days 

after the completion or cancellation of

the travel.

• the amount of a standing advance to 

an officer or employee who must 

frequently travel on official business 

does not unreasonably exceed the

average monthly travel expenses for 

which the individual is separately 

reimbursed after the submission of 

7
vouchers or paid receipts, and the

individual does not exceed 60 days 

without engaging in official travel.

See the instructions for Item 24, Column (E)

(All Officers and Disbursements to Officers), 

Item 30 (Other Assets), and Item 46 (Cash 

Disbursements to Employees) for reporting 

travel advances which meet these criteria.

19. NUMBER OF MEMBERS — Enter the 

number of members in your organization at 

the end of the reporting period. Include all 

categories of members who pay dues. Do 

not include nonmember employees who 

make payments in lieu of dues as a 

condition of employment under a union 

security provision in a collective bargaining 

agreement.

20. FIDELITY BOND — Enter the maximum 

amount recoverable for a loss caused by 

any officer, employee, or agent of your 

organization who handled your 

organization’s funds. Enter “0” if your

organization was not covered by a fidelity 

bond during the reporting period.

NOTE: If your organization had property and 

annual financial receipts which totaled more 

than $5,000, each of your organization’s 

officers, employees, and agents who 

handles funds or other property of your

organization must be bonded. The amount 

of the bond must be at least 10% of the 

value of the funds handled by the individual 

during the last reporting period, up to a 

maximum bond of $500,000. The bond must 

be obtained from a surety company 

approved by the Secretary of the Treasury. 

If you have any questions or need more 

information about bonding requirements, 

contact the nearest OLMS field office listed 

at the end of these instructions.

21. CHANGES IN CONSTITUTION AND 

BYLAWS OR PRACTICES/PROCEDURES 

— If Item 21 is answered “Yes” because 

your organization’s constitution and bylaws 

were changed during the reporting period 

(other than rates of dues and fees), a dated 

copy of the new constitution and bylaws 

must either be submitted as an electronic 

attachment to the Form LM-3 the labor 

organization submits to OLMS, or the labor 

organization may submit a dated copy of the 

new constitution and bylaws to:

Office of Labor-Management Standards

200 Constitution Ave., NW, Room N-1519

Washington, DC 20210-0001

If your organization is governed by a uniform

constitution and bylaws prescribed by your

organization’s parent national or 

international body, your organization’s 

parent body may file the constitution and 

bylaws on your behalf. If your parent body 

files a constitution and bylaws on your 

behalf, answer Item 21 “Yes” and state that 

fact in Item 56 (Additional Information).

If Item 21 is answered “Yes” because your

organization changed any of the

practices/procedures listed below during the 

reporting period and the practices/ 

procedures are not described in your

organization’s constitution and bylaws, your

organization must file an amended Form 

LM-1 (Labor Organization Information 

Report) with its Form LM-3 to update 

information on file with OLMS:

• qualifications for or restrictions on 

membership;

• levying assessments;

• participating in insurance or other 

benefit plans;

• authorizing disbursement of labor 

organization funds;

• auditing financial transactions of the 

labor organization;

• calling regular and special meetings;

• authorizing bargaining demands;

• ratifying contract terms;

• authorizing strikes;

• disciplining or removing officers or 

agents for breaches of their trust;

• imposing fines and suspending or 

expelling members including the 

grounds for such action and any 

provision made for notice, hearing, 

judgment on the evidence, and appeal 

procedures;

• selecting officers and stewards and any

representatives to other bodies 

composed of labor organizations’ 

representatives;

• invoking procedures by which a member 

may protest a defect in the election of 

8
officers (including not only all 

procedures for initiating an election

protest but also all procedures for 

subsequently appealing an adverse 

decision, e.g., procedures for appeals to 

superior or parent bodies, if any); and

• issuing work permits.

Form LM-1 can be downloaded from the 

OLMS Web site at www.olms.dol.gov. If you 

are unable to download the form, contact 

any of the offices listed at the end of these 

instructions to obtain a copy.

NOTE: Federal employee labor 

organizations subject solely to the Civil 

Service Reform Act or Foreign Service Act 

are not required to submit an amended

Form LM-1 to describe revised or changed 

practices/procedures.

22. NEXT REGULAR ELECTION — Enter 

the month and year of your organization’s 

next regular election of general officers 

(president, vice president, treasurer,

secretary, etc.). Do not report the date of 

any interim election to fill vacancies.

23. DUES AND FEES — Enter the dues and 

fees established by your organization. If 

more than one rate applies, enter the 

minimum and maximum rates. Enter “0” 

where appropriate.

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

other periodic payments which a member 

must pay to be in good standing in your 

organization and enter the calendar basis for 

the payment (per month, per year, etc.). If 

your organization requires members to pay

“working” dues as a part of regular dues, 

also report the amount or percent of 

“working” dues and enter the basis for the 

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

only the dues or fees of regular members 

and not dues or fees of members with 

special rates, such as apprentices, retirees, 

or unemployed members.

Line (b): Enter the initiation fees required 

from new members.

Line (c): Enter the fees other than dues 

required from transferred members. Such 

fees are those charged to persons applying 

for a transfer of membership to your

organization from another labor organization 

with the same affiliation. Do not report fees 

charged to members transferring from one 

class of membership to another within your 

organization.

Line (d): If your organization issues work 

permits, enter the fees required and enter 

the calendar basis for the payment (per 

month, per year, etc.). Work permit fees are 

fees charged to nonmembers of your

organization who work within its jurisdiction. 

Do not report as work permit fees those fees 

charged to nonmember applicants for 

membership pending acceptance of their 

membership application, or fees charged to 

persons applying for transfer of membership 

to your organization pending acceptance of 

their application for transfer.

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

Complete all items and lines on the form as 

given. Do not use different accounting 

classifications or change the wording of any 

item or line.

COMPLETE ALL ITEMS 24 

THROUGH 55

Complete Item 24 and all items in Statement A 

and Statement B. Enter “0” where appropriate.

LIST OF OFFICERS AND

DISBURSEMENTS TO THEM

ITEM 24. ALL OFFICERS AND 

DISBURSEMENTS TO OFFICERS — List 

all the labor organization’s officers and 

report all salaries and other direct and 

indirect disbursements to officers during the 

reporting period. However, direct and 

9
indirect disbursements not involving the 

payment of some form of cash (cash,

checks, money orders, etc.) should not be 

reported in Item 24 but must be explained in 

Item 56 (Additional Information). Any direct

or indirect cash disbursement required to be 

included in Item 24 should not be reported in 

other disbursement items.

NOTE: A “direct disbursement” to an officer 

is a payment made by your organization to 

the officer in the form of cash, property, 

goods, services, or other things of value.

An “indirect disbursement” to an officer is a 

payment made by your organization to 

another party for cash, property, goods, 

services, or other things of value received by 

or on behalf of the officer. “On behalf of the 

officer” means received by a party other 

than the officer or your organization for the 

personal interest or benefit of the officer. 

Such payments include those

made through a credit arrangement under 

which charges are made to the account of 

your organization and are paid by your 

organization.

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 56

(Additional Information).

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

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

new officer who took office during the 

reporting period; "P" for a past officer who 

was not in office at the end of the reporting

period; or "C" for a continuing officer who 

was in office before the reporting period and 

was still in office at the end of the reporting 

period. If any officer was not elected at a 

regular election in accordance with the labor 

organization's constitution and bylaws or 

other governing documents on file with 

OLMS, explain the manner in which the 

officer was chosen in Item 56 (Additional 

Information).

Column (D): Enter the gross salary of each 

officer (before tax withholdings and other 

payroll deductions). Include disbursements 

for “lost time” or time devoted to union 

activities.

Column (E): Enter the total of all other 

direct and indirect disbursements to each 

officer other than salary, including 

allowances, disbursements which were

necessary for conducting official business of 

your organization, and disbursements 

essentially for the personal benefit of the 

officer and not necessary for conducting 

official business of your organization.

Examples of disbursements to be reported 

in Column (E) include: allowances made by 

direct and indirect disbursements to each 

officer on a daily, weekly, monthly, or other 

periodic basis; allowances paid on the basis 

of mileage or meals; all expenses that were

reimbursed directly to an officer; expenses 

for officers’ meals and entertainment; and 

various goods and services furnished to 

officers but charged to your organization. 

Column (E) must also include:

• the total maintenance and operating 

costs of any automobile owned or 

leased by your organization and 

assigned to an officer regardless of 

whether the use was for official business 

or for the personal benefit of the officer. 

If more than 50% of the use of the 

automobile was for the personal benefit 

of the officer, the amount of decrease in 

the market value attributable to the 

officer’s personal use must be reported 

in Item 56 (Additional Information).

• all disbursements for transportation by 

public carrier between the officer’s home 

and place of employment or for other 

transportation not involving the conduct 

of official business.

10
• all other direct and indirect 

disbursements to each officer not 

included elsewhere in this report. 

Include all direct and indirect 

disbursements which were essentially 

for the personal benefit of the officer and

not necessary for conducting official 

business of your organization. However, 

disbursements for occasional non-cash 

gifts of insubstantial value need not be 

included in Column (E) if reported in

Item 51 (Contributions, Gifts, and 

Grants).

• travel advances which are not 

considered loans as explained in the 

instructions for Item 18 (Loans).

Do not report the following disbursements in 

Item 24:

• loans to officers which must be reported 

in Item 26 (Loans Receivable) and Item 

53 (Loans Made);

• benefits to officers which must be 

reported in Item 50 (Benefits);

• reimbursements to an officer for the 

purchase of investments or fixed assets, 

such as reimbursing an officer for a file 

cabinet purchased for office use, which 

must be reported in Item 52 (Purchase 

of Investments and Fixed Assets) and 

explained in Item 56 (Additional 

Information);

• indirect disbursements for temporary 

lodging (room rent charges only) or 

transportation by public carrier

necessary for conducting official 

business while the officer is in travel 

status away from his or her home and 

principal place of employment with your

organization if payment is made by your

organization directly to the provider or 

through a credit arrangement and these 

disbursements are reported in Item 48 

(Office and Administrative Expense); 

however, charges other than room rent

on hotel bills must be reported in 

Column (E);

• disbursements made by your 

organization to someone other than an 

officer as a result of transactions 

arranged by an officer in which property, 

goods, services, or other things of value

were received by or on behalf of your 

organization rather than the officer, such 

as rental of offices and meeting rooms, 

purchase of office supplies,

refreshments and other expenses of 

membership banquets or meetings, and 

food and refreshments for the 

entertainment of groups other than the

officers and membership on official 

business;

• office supplies, equipment, and facilities 

furnished to officers by your 

organization for use in conducting

official business; and

• maintenance and operating costs of 

your organization’s assets other than 

automobiles owned or leased by your 

organization and assigned to officers.

The software will enter on Line 8, Columns 

(D) and (E) the totals from any continuation 

pages for Item 24.

Column (F): The software will add Columns 

(D) and (E) for each of Lines 1 through 8 

and enter the totals in Column (F).

The software will add Lines 1 through 8, 

Columns (D) through (F), and enter the 

totals on Line 9.

Enter on Line 10 the total amount of 

withheld taxes, payroll deductions, and other 

deductions. Disbursements for the 

transmittal of withheld taxes, payroll 

deductions, and other deductions must be

reported in Item 54 (Other Disbursements). 

Any portion of withheld taxes or any payroll 

or other deductions which have not been 

transmitted at the end of the reporting period 

are liabilities of your organization and must 

be reported in Item 35 (Other Liabilities). 

Payroll or other deductions retained by your 

labor organization (such as repayments of 

loans made) must be fully explained in Item 

56 (Additional Information).

The software subtracts Line 10, from Line 9, 

Column F, and enters the difference on Line 

11 and in Item 45 (To Officers).

STATEMENT A

ASSETS AND LIABILITIES

The software will pre-fill Columns A and C 

(Start of Reporting Period) from your 

organization’s report for the previous fiscal 

year. If the data is inaccurate, however, it 

11
can be edited manually. Be sure to explain

any changes in Item 56 (Additional 

Information).

ASSETS

25. CASH — Enter the total of all your 

organization’s cash on hand and on deposit 

at the start and end of the reporting period in 

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

all cash on hand, such as undeposited cash, 

checks, and money orders; petty cash; and 

cash in safe deposit boxes. Cash on deposit 

includes funds in banks, credit unions, and

other financial institutions, such as checking 

accounts, savings accounts, certificates of

deposit, and money market accounts. Also 

include any interest credited to your 

organization’s account during the reporting

period.

NOTE: The checking account balances 

reported should be obtained from your 

organization’s books as reconciled with the 

balances shown on bank statements.

26. LOANS RECEIVABLE — Enter the total 

of all loans owed to your organization at the 

start and end of the reporting period in 

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

all direct and indirect loans (whether or not 

evidenced by promissory notes or secured 

by mortgages) owed to your organization by

individuals, business enterprises, benefit 

plans, and other entities including labor 

organizations. An example of an indirect 

loan is a disbursement by your organization 

to an educational institution for the tuition

expense of an officer, employee, or member 

which must be repaid to your organization 

by that individual. Do not include 

investments in corporate bonds or

mortgages purchased on a block basis 

through a bank or similar institution which 

must be reported in Item 28 (Investments).

27. U.S. TREASURY SECURITIES — Enter 

the total value of all U.S. Treasury securities 

as shown on your organization’s books at 

the start and end of the reporting period in 

Columns (A) and (B), respectively. If the 

value reported is different from the original 

cost, the original cost must be reported in 

Item 56 (Additional Information). Other U.S. 

Government obligations, state and municipal

bonds, and foreign government securities 

must be reported in Item 28 (Investments).

28. INVESTMENTS — Enter in Columns (A) 

and (B), respectively, the total book value at the 

start and end of the reporting period of all 

investments other than U.S. Treasury 

securities. The book value of these investments 

is the lower of cost or market value.

29. FIXED ASSETS — Enter in Columns (A) 

and (B), respectively, the book value at the 

start and end of the reporting period of all 

fixed assets, such as land, buildings, 

automobiles, and office furniture and

equipment owned by your organization. The 

book value of fixed assets is cost less 

depreciation.

30. OTHER ASSETS — Enter in Columns 

(A) and (B), respectively, the total value as 

shown on your organization’s books at the 

start and end of the reporting period of all 

assets (such as accounts receivable, utility 

deposits, or travel advances which are not 

considered loans as explained in the

instructions for Item 18 [Loans]) which have 

not been reported in Items 25 through 29.

31. TOTAL ASSETS — The software adds 

Items 25 through 30, Columns (A) and (B), 

and enters the respective totals in Item 31.

LIABILITIES

32. ACCOUNTS PAYABLE — Enter the 

total amount of your organization’s accounts 

payable at the start and end of the reporting 

period in Columns (C) and (D), respectively. 

Ordinarily, accounts payable are those 

obligations incurred on an open account for

goods and services rendered.

33. LOANS PAYABLE — Enter in Columns 

(C) and (D), respectively, the total amount of 

all loans owed by your organization at the 

start and end of the reporting period, 

including those represented by notes. Do 

not include loans secured by mortgages or 

similar liens on real property (land or 

buildings) which must be reported in Item 34 

(Mortgages Payable).

34. MORTGAGES PAYABLE — Enter the 

total amount of your organization’s 

obligations which were secured by 

12
mortgages or similar liens on real property

(land or buildings) at the start and end of the 

reporting period in Columns (C) and (D), 

respectively.

35. OTHER LIABILITIES — Enter in 

Columns (C) and (D), respectively, the total 

amount as shown on your organization’s 

books at the start and end of the reporting 

period of all other liabilities not reported in

Items 32 through 34.

36. TOTAL LIABILITIES — The software 

adds Items 32 through 35, Columns (C) and

(D), and enters the respective totals in Item 

36.

37. NET ASSETS — The software subtracts 

Item 36 (Total Liabilities), Column (C) from 

Item 31 (Total Assets), Column (A) and 

enters the difference in Item 37, Column (C). 

The software also subtracts Item 36,

Column (D) from Item 31, Column (B) and 

enters the difference in Item 37, Column (D).

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 your organization 

during the reporting period. Transfers 

between separate bank accounts or 

between special funds of your organization, 

such as vacation or strike funds, do not

represent the flow of cash in and out of your

organization. Therefore, these transfers 

should not be reported as receipts and 

disbursements of your organization. For 

example, do not report a transfer of cash 

from your organization’s savings account to 

its checking account. Likewise, the use of 

funds reported in Item 25 (Cash) to 

purchase certificates of deposit and the 

redemption of certificates of deposit should

not be reported in Statement B.

Since Statement B reports all cash flowing in 

and out of your organization, “netting” is not 

permitted. “Netting” is the offsetting of 

receipts against disbursements and 

reporting only the balance (net) as either a 

receipt or disbursement. For example, if an

officer received $1,000 from your 

organization for convention expenses, used 

only $800 and returned the remaining $200, 

the $1,000 disbursement must be reported 

in Item 24 (All Officers and Disbursements 

to Officers) and the $200 receipt must be

reported in Item 43 (Other Receipts). It 

would be incorrect to report only an $800 net 

disbursement to the officer.

Receipts and disbursements by an agent on 

behalf of your organization are considered 

receipts and disbursements of your 

organization and must be reported in the 

same detail as other receipts and

disbursements. For example, if your 

organization owns a building managed by a 

rental agent, the agent’s rental receipts and 

disbursements for expenses must be 

reported on your organization’s Form LM-3. 

Also, if your organization’s parent body or an 

intermediate body functions as an agent 

receiving and disbursing funds of your 

organization to third parties, these receipts 

and disbursements must be reported on 

your organization’s Form LM-3.

CASH RECEIPTS

38. DUES — Enter the total dues received 

by your organization. Include dues received 

directly by your organization from members, 

dues received from employers through a 

checkoff arrangement, and dues transmitted 

to your organization by a parent body or

other affiliate. Report the full dues received, 

including any portion that will later be 

transmitted to an intermediate or parent 

body as per capita tax. Also report in Item 

38 payments in lieu of dues received from 

any nonmember employees as a condition 

of employment under a union security 

provision in a collective bargaining 

agreement.

If an intermediate or parent body receives 

dues checkoff directly from an employer on 

behalf of your organization, do not report in 

Item 38 the portion retained by that 

organization for per capita tax or other

purposes, such as a special assessment. 

Any amounts retained by the intermediate 

13
body or parent body other than per capita 

tax must be explained in Item 56 (Additional 

Information). For example, if the 

intermediate body or parent body retained 

$500 of your organization’s dues checkoff as 

payment for supplies purchased from that

body by your organization, this should be 

explained in Item 56 (Additional Information) 

of your organization’s Form LM-3 but the 

$500 should not be reported as a receipt or 

a disbursement on your organization’s Form 

LM-3. However, if the intermediate body or 

parent body disbursed part of your 

organization’s dues checkoff on your

organization’s behalf, this amount should be 

included in Item 38 and in the appropriate 

disbursement item on your organization’s 

Form LM-3. For example, if the intermediate 

body or parent body disbursed $500 of your 

organization’s dues checkoff to an attorney 

who had provided legal services to your 

organization, this amount should be reported 

in Item 38 and as a disbursement in Item 49 

(Professional Fees) of your organization’s 

Form LM-3.

Do not report in Item 38 dues which your 

organization collected on behalf of other 

organizations for transmittal to them. For 

example, if your organization received dues 

from a member of an affiliate who worked in 

your organization’s jurisdiction, the dues 

collected on the affiliate’s behalf must be 

reported in Item 43 (Other Receipts).

39. PER CAPITA TAX — Enter the total per 

capita tax received by your organization if 

your organization is an intermediate or 

parent body; otherwise, enter “0” in Item 39. 

Include the per capita tax portion of dues

received directly by your organization from 

members of affiliates, per capita tax 

received from subordinates, either directly or 

through intermediaries, and the per capita 

tax portion of dues received through a 

checkoff arrangement whereby local dues 

are remitted directly to an intermediate or 

parent body by employers. Do not include 

dues collected on behalf of subordinate

organizations for transmittal to them. For 

example, if a parent body received dues 

checkoff directly from an employer and 

returned the local’s portion of the dues, the 

parent body must report the dues received 

on behalf of the local in Item 43 (Other 

Receipts).

40. FEES, FINES, ASSESSMENTS, AND 

WORK PERMITS — Enter your 

organization’s receipts from fees, fines, 

assessments, and work permits. Receipts by 

your organization on behalf of affiliates for

transmittal to them must be reported in Item 

43 (Other Receipts).

41. INTEREST AND DIVIDENDS — Enter 

the total amount of interest and dividends 

received by your organization from savings 

accounts, bonds, mortgages, loans, 

investments, and all other sources.

42. SALE OF INVESTMENTS AND FIXED 

ASSETS — Enter the net amount received 

by your organization for all investments 

(including U.S. Treasury securities) and 

fixed assets sold. Do not include amounts

received from the sale or redemption of 

investments which were promptly reinvested 

(i.e., “rolled over”) during the reporting 

period.

The amount to be excluded for each 

reinvestment is the lower of the following:

• the original cost of the investment sold;

• the amount reinvested when the amount 

received from the sale was less than the 

investment’s original cost; or

• the amount reinvested when only a 

portion of the amount received from the 

sale was actually reinvested.

Interest and dividends received during the 

reporting period must be reported in Item 41

(Interest and Dividends).

Any portion of the amount due your 

organization (gross sales price less 

deductions for selling expenses) from sales 

of investments and fixed assets which has 

not been received by the end of the

reporting period must be reported in Item 30 

(Other Assets). However, if a mortgage or 

note is taken back, it must be reported in 

Item 26 (Loans Receivable).

43. OTHER RECEIPTS — Enter all receipts 

of your organization other than those reported 

in Items 38 through 42, including proceeds 

from the sale of supplies, loans obtained, 

repayments of loans made, rents, and funds 

collected for transmittal to third parties.

14
44. TOTAL RECEIPTS — The software 

adds Items 38 through 43 and enters the 

total in Item 44.

CASH DISBURSEMENTS

45. TO OFFICERS — The software enters 

the total reported on Line 11 of Item 24.

46. TO EMPLOYEES — Enter the total of all 

salaries, allowances, travel advances which 

are not considered loans as explained in the 

instructions for Item 18 (Loans), and other 

direct and indirect disbursements (less

deductions for FICA, withheld taxes, etc.) to

employees of your organization during the 

reporting period. Include disbursements to 

individuals other than officers who receive lost 

time payments even if your organization does 

not consider them to be employees or does 

not make any other direct or indirect 

disbursements to them.

NOTE: The following worktable may be 

used to determine the amount to be reported 

in Item 46:

A. Total Gross Salaries, Allowances,

and Other Disbursements to

Employees (before withheld taxes

and other deductions)

$___________

B. Subtract: Total Withheld Taxes 

and Other Deductions

$___________

C. Net Disbursements to Employees

$___________

The amount on Line C should agree with the 

amount reported in Item 46.

47. PER CAPITA TAX — Enter your 

organization’s total amount of per capita tax 

paid as a condition or requirement of affiliation 

with your parent national or international 

union, state and local central bodies, a

conference, joint or system board, joint 

council, federation, or other labor organization.

48. OFFICE AND ADMINISTRATIVE 

EXPENSE — Enter your organization’s total 

disbursements for its ordinary office and 

administrative expenses, for example, rent, 

utilities, office supplies, postage,

subscriptions, fidelity bond premiums, etc.

As explained in the instructions for Item 24, 

Column (E) (All Officers and Disbursements to 

Officers), disbursements for hotel rooms or for

transportation by public carrier of officers and

employees on official business may be reported 

in Item 48 when payment is made directly to the 

provider or through a credit arrangement. Do 

not include in Item 48 salaries, allowances, or 

other direct and indirect disbursements to 

officers and employees which must be reported 

in Items 45 (Cash Disbursements to Officers) 

and 46 (Cash Disbursements to Employees).

Also report in Item 48 all taxes assessed 

against and paid by your organization, 

including your organization’s FICA taxes as 

an employer. Do not include disbursements 

for the transmittal of taxes withheld from the 

salaries of officers and employees which 

must be reported in Item 54 (Other 

Disbursements). Also, do not include indirect 

taxes, such as sales and excise taxes, for 

purchases reported in other disbursement 

items.

49. PROFESSIONAL FEES — Enter your

organization’s total disbursements for 

“outside” legal and other professional 

services (auditing, economic research, 

computer consulting, arbitration, etc.).

Include any disbursements made for the 

expenses of individuals or firms providing 

professional services to your organization. 

Do not include direct and indirect

disbursements to officers and employees 

which must be reported in Items 45 Cash 

Disbursements to Officers) and 46 (Cash 

Disbursements to Employees).

50. BENEFITS — Enter the total of all direct

and indirect benefit disbursements made by 

your organization. Direct benefit 

disbursements are those made to officers, 

employees, members, and their

beneficiaries from your organization’s funds. 

Indirect benefit disbursements are those 

made from your organization’s funds to a 

separate and independent entity, such as a 

trust or insurance company, which in turn 

and under certain conditions will pay 

benefits to the covered individuals. An 

example of an indirect benefit disbursement 

is the premium on group life insurance.

15
51. CONTRIBUTIONS, GIFTS, AND 

GRANTS — Enter the total of all 

disbursements for contributions, gifts, and 

grants made by your organization.

52. PURCHASE OF INVESTMENTS AND 

FIXED ASSETS — Enter the total 

disbursements for all investments and fixed 

assets purchased by your organization. Do 

not include any unpaid balances still owed 

which should be reported in Item 33 (Loans

Payable) or Item 34 (Mortgages Payable). 

Also, do not include disbursements for 

reinvestment in U.S. Treasury securities and 

investments of amounts received from sales 

of U.S. Treasury securities and investments 

as explained in the instructions for Item 42 

(Sale of Investments and Fixed Assets). The

amount to be excluded from Item 52 for 

reinvestment must be the same as the 

amount which was excluded from Item 42 

(Sale of Investments and Fixed Assets) for 

reinvestment.

53. LOANS MADE — Enter the total 

disbursements for loans made by your 

organization. Include all direct and indirect 

loans made to individuals, business

enterprises, and other organizations, 

regardless of amount.

NOTE: Section 503(a) of the LMRDA 

prohibits labor organizations from making 

direct or indirect loans to any officer or 

employee of the labor organization which 

results in a total indebtedness on the part of

such officer or employee to the labor 

organization in excess of $2,000 at any time.

54. OTHER DISBURSEMENTS — Enter all

disbursements made by your organization 

not reported in Items 45 through 53, 

including fees, fines, assessments, supplies 

for resale, repayments of loans obtained, 

transmittals of funds collected for third

parties, educational and publicity expenses,

withholding taxes, and payments for the 

account of affiliates and other third parties.

55. TOTAL DISBURSEMENTS — The 

software adds Items 45 through 54 and 

enters the total in Item 55.

NOTE: The following worktable may be 

used to determine that the figures for 

receipts, disbursements, and cash are 

correctly reported on your organization’s

Form LM-3:

A. Cash at Start of Reporting 

Period – Item 25, Column (A)

$___________

B. Add: Total Receipts – Item 44 

$___________

C. Total of Lines A and B 

$___________

D. Subtract: Total Disbursements – Item 55

$___________

E. Cash at End of Period 

$___________

If Line E does not equal the amount reported 

in Item 25, Column (B), there is an error in 

your organization’s report which should be 

corrected.

56. ADDITIONAL INFORMATION — Use 

Item 56 to provide additional information as 

indicated on Form LM-3 and in Section XII of 

these instructions. Enter the number of the 

item to which the information relates in the 

Item Number column if the software has not

entered the number.

57-58. SIGNATURES — The completed 

Form LM-3 which is filed with OLMS must 

be signed by both the president and 

treasurer, or corresponding principal 

officers, of the labor organization. If the 

duties of the principal executive or principal 

financial officer are performed by an officer

other than the president or treasurer, the 

report may be signed by the other officer. If 

the report is signed by an officer other than 

the president or treasurer, enter the correct 

title in the title field next to the signature and 

explain in Item 56 (Additional Information) 

why the president or treasurer did not sign 

the report. 

Before signing the form, click the Validate 

button at the top of page one to ensure that 

the report passes validation and thus can be 

signed and submitted. 

To electronically sign the form, click the 

signature spaces provided. Enter the date 

the report was signed and the telephone 

16
number at which the signatories conduct

official business; you do not have to report a 

private, unlisted telephone number.

For a form that is printed and mailed to 

OLMS, have the officers sign it manually 

and mail it to the Office of LaborManagement Standards, 200 Constitution 

Ave., NW, Room N-1519, Washington, DC 

20210-0001. Original signatures are 

required on the printed Form LM-3 filed with 

OLMS; stamped or mechanical signatures 

are not acceptable. If the duties of the

principal executive or principal financial 

officer are performed by an officer other than 

the president or treasurer, the report may be 

signed by the other officer. If the report is 

signed by an officer other than the president 

or treasurer, cross out the printed title, enter 

the correct title in Item 57 or 58, and explain 

in Item 56 (Additional Information) why the 

president or treasurer did not sign the report. 

Enter the date the report was signed and the

telephone number at which the signatories 

conduct official business; you do not have to 

report a private, unlisted telephone number.

XII. LABOR ORGANIZATIONS 

THAT HAVE CEASED TO 

EXIST

If your organization has gone out of 

existence as a reporting labor organization, 

the last president and treasurer or the 

officials responsible for winding up the

affairs of your organization must file a 

terminal financial report for the period from 

the beginning of the fiscal year to the date of 

termination. A terminal financial report must 

be filed if your organization has gone out of 

business by disbanding, merging into

another organization, or being merged and

consolidated with one or more labor 

organizations to form a new labor 

organization. A terminal financial report is 

not required if your organization changed its

affiliation but continues to function as a 

separate reporting labor organization.

The terminal financial report may be filed on 

Form LM-3 if your organization filed its 

previous annual report on Form LM-3 and 

your organization’s total annual receipts, as 

defined in Section II of these instructions,

were less than $250,000 for the part of the 

last fiscal year during which your 

organization existed. (If total annual receipts

were more than this limit, your organization 

must use Form LM-2 to file its terminal 

financial report.) Your organization’s 

terminal financial report may be filed 

electronically or may be printed, manually 

signed, and submitted to the U.S. 

Department of Labor, Office of LaborManagement Standards, 200 Constitution

Avenue, NW, Room N-1519, Washington, 

DC 20210-0001, within 30 days after the 

date of termination.

To complete a terminal report on Form LM3, follow the instructions in Section Xl and, in 

addition:

• Enter the date your organization ceased 

to exist in Item 2 (Period Covered) after 

the word “Through.”

• Select Item 3(b) indicating that your 

organization ceased to exist during the 

reporting period and that this is your 

organization’s terminal Form LM-3.

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

in Item 56 (Additional Information) and 

provide a detailed statement of the 

reason your organization ceased to 

exist. Also report in Item 56 plans for the 

disposition of your organization’s cash

and other assets, if any (for example, 

transfer of cash and assets to the parent 

body). Provide the name and address of 

the person or organization that will 

retain the records of the terminated 

organization. If your organization 

merged with another labor organization, 

report that organization’s name,

address, and 6-digit file number.

Contact the nearest OLMS field office listed 

below if you have questions about filing a 

terminal report.

OLMS Field Offices

Staff is available to answer questions at 

OLMS offices in the following cities.

Atlanta, GA

Birmingham, AL

Boston, MA

Buffalo, NY

Chicago, IL

Cincinnati, OH

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Cleveland, OH

Dallas, TX

Denver, CO

Detroit, MI

Fort Lauderdale, FL

Honolulu, HI

Kansas City, MO

Los Angeles, CA

Milwaukee, WI

Minneapolis, MN

Nashville, TN

New Orleans, LA

New York, NY

Philadelphia, PA

Phoenix, AZ

Pittsburgh, PA

St. Louis, MO

San Francisco, CA

Seattle, WA

Tampa, FL

Washington, DC

Consult local telephone directory listings 

under United States Government, Labor 

Department, Office of Labor-Management 

Standards, for the address and phone 

number of your nearest field office. Contact 

information for OLMS field offices is also 

available on the OLMS Web site at

www.olms.dol.gov.

Revised XX/2015

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