Reports Required Under the LMRDA and the CSRA

The reporting requirements apply to labor organizations, except state or local central bodies and unions representing only public employees whose employer is any state or political subdivision of a state, such as a county or municipality. In addition, these requirements also apply to

• officers and employees of such unions,
• employers,
• labor relations consultants, and
• surety companies

The Forms LM-1 (Labor Organization Information Report), LM-2 (Labor Organization Annual Report), LM-3 (Labor Organization Annual Report), LM-4 (Labor Organization Annual Report), the Simplified Annual Report, LM-15 (Trusteeship Report), LM-16 (Terminal Trusteeship Report), LM-15A (Report on Selection of Delegates and Officers), LM-30 (Labor Organization Officer and Employee Report), LM-10 (Employer Report), LM-20 (Agreement and Activities Report), and LM-21 (Receipts and Disbursements Report), must be filed electronically. The Form S-1 (Surety Company Annual Report) may be completed using software available at Form S-1 but must be printed, signed manually, and filed with the U.S. Department of Labor at the following address:

U.S. Department of Labor
Office of Labor-Management Standards
Room N-5603
200 Constitution Avenue, NW
Washington, DC 20210

All reports are public information, and the Secretary of Labor may publish any information or data obtained from reports filed under the reporting provisions of the LMRDA or CSRA.

Anyone with a computer and Internet connection may examine or obtain copies of labor organization annual financial reports, union officer and employee reports, and employer and labor relations consultant reports via the Online Public Disclosure Room at: www.unionreports.gov and www.persuader-reports.gov.

For more information, please see the pamphlet, Public Disclosure Under the LMRDA, at www.dol.gov/agencies/olms.

OLMS has the authority to conduct investigations concerning compliance with the reporting requirements of the LMRDA and the CSRA. The Secretary of Labor may file civil actions in Federal courts to restrain violations and ensure compliance with the LMRDA reporting requirements.

Enforcement of the CSRA reporting requirements is through administrative action which involves the filing of a complaint by OLMS, a hearing before a Department of Labor administrative law judge, the judge’s report and recommendation, and a decision and order by the Department’s Administrative Review Board.

The following acts are made criminal under the LMRDA:

• Willfully failing to file a report or keep required records;
• Knowingly making a false statement or representation of a material fact or knowingly failing to disclose a material fact in a report or other required documents; and
• Willfully making a false entry in, or withholding, concealing, or destroying documents required to be kept.

These acts are punishable by a fine of not more than $100,000, imprisonment for not more than 1 year, or both.

Filing a false report under the CSRA is a violation of 18 U.S.C. 1001 punishable by a fine of not more than $250,000, imprisonment for not more than 5 years, or both.

Information Reports
The LMRDA and the CSRA regulations require that every covered union adopt a constitution and bylaws and attach a copy with an initial Form LM-1 Labor Organization Information Report filed with OLMS. The initial Form LM-1 must report certain information about the structure, practices, and procedures of the union.

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

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

Reporting Information. Form LM-1 requires information such as:

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

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

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

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

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

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

• Form LM-2 – This most detailed annual report must be filed by unions with total annual receipts of $250,000 or more and those in trusteeship.
• Form LM-3– This less detailed annual report may be filed by unions with total annual receipts of less than $250,000 if not in trusteeship.
• Form LM-4– This abbreviated annual report may be filed by unions with less than $10,000 in total annual receipts if not in trusteeship.

Deadline. The annual financial report is due within 90 days after the end of the union’s fiscal year.

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

Reporting Information. Form LM-2 is the most detailed annual financial report requiring completion of 21 information items, 47 financial items, and 20 supporting schedules. Information to be reported includes:

• whether the union has any trusts in which the union is interested as defined in the instructions
• whether the union has any subsidiary organizations as defined in the instructions
• whether the union has a political action committee (PAC)
• whether the union discovered any loss or shortage of funds
• whether the union had an audit of its books or records
• rates of dues and fees
• 7 asset categories such as cash and investments
• 4 liability categories such as accounts payable and mortgages payable
• 13 receipt categories such as dues and interest
• 16 disbursement categories such as benefits and repayment of loans obtained
• a schedule of payments to officers
• a schedule of payments to employees
• a schedule of loans payable
• a schedule of loans receivable
• an accounts receivable aging schedule
• an accounts payable aging schedule
• a schedule of membership status
• six functional schedules itemizing individual receipts or disbursements of $5,000 or more and total receipts or disbursements to a single entity or individual that aggregate to $5,000 or more
• other receipts
• representational activities
• political activities and lobbying
• contributions, gifts, and grants
• general overhead
• union administration

Filing. The Form LM-2 must be submitted electronically via the OLMS Electronic Forms System (EFS) linked from the OLMS website.

Temporary Hardship Exemption. If a labor organization experiences unanticipated technical difficulties that prevent the timely preparation and submission of an electronic Form LM-2 filing, the organization may assert a temporary hardship exemption to prepare and submit the Form LM-2 in paper format by the required due date. An electronic format copy of the report must then be filed within 10 business days after the required due date.

Additional Information. The OLMS website at www.dol.gov/agencies/olms contains extensive information about Form LM-2.

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

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

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

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

Information to electronically complete and file Form LM-3 and Form LM-4 is available via the Electronic Forms System (EFS) on the OLMS website: www.dol.gov/agencies/olms.

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

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

Any union which has gone out of existence by disbanding, merging into another organization, or being merged and consolidated with one or more labor organizations to form a new organization must file a terminal report.

The terminal report must be filed on Form LM-2 if the union filed its last annual report on Form LM-2. It may be filed on Form LM-3 if the union filed its last annual report on Form LM-3, and its total receipts for the part of the fiscal year during which it was in existence were less than $250,000. It may be filed on Form LM-4 if the union filed its last annual report on Form LM-4, and its total receipts for the part of the fiscal year during which it was in existence were less than $10,000.

Deadline. The terminal report should be electronically filed within 30 days after the effective date of the union’s termination or loss of reporting identity.

Signatures. The terminal report, Forms LM-2, LM-3, or LM-4, must be signed by the president and treasurer or corresponding principal officers who were serving at the time of termination.

Reporting Information. This report must contain a detailed statement of the circumstances and effective date of the union’s termination or loss of reporting identity. A union which is absorbed into another must report the name, address, and file number of the union into which it has been merged. The terminal report must reflect the union’s financial condition at the time of termination or loss of reporting identity, must describe plans for the disposition of the organization’s cash and other assets, and must cover the period from the beginning of the fiscal year through the date of termination.

“Trusteeship” is defined in 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.

Reporting Forms. Trusteeship reports must be filed using the following forms:

• Form LM-15 - Trusteeship Report
• Form LM-16 - Terminal Trusteeship Report
• Form LM-15A -Report on Section of Delegates and Officers

Signatures. All trusteeship reports on Forms LM-15, LM-15A, and LM-16 and Form LM-2 filed on behalf of a trusteed subordinate union must be signed by the president and treasurer or corresponding principal officers of the parent union and by the trustees of the subordinate union.

Initial Reports. Within 30 days after imposing a trusteeship over a subordinate union, the parent union must file an initial Trusteeship Report, Form LM-15, to disclose the reasons for the trusteeship, when it was established, the financial condition of the trusteed union at the time of the trusteeship was established, and other required information.

Semiannual Reports. Within 30 days after the end of each 6-month period for the duration of the trusteeship, the parent union must file a semiannual report, on Form LM-15, explaining its reasons for continuing the trusteeship.

Annual Financial Reports. For the duration of the trusteeship, the parent union must file an annual financial report on Form LM-2 on behalf of the trusteed subordinate union within 90 days after the end of the trusteed union’s fiscal year.

If the trusteed union made any changes during the reporting year in the practices and procedures listed in the instructions for Item 18 of the Form LM-2, the parent union must file an amended Form LM-1 with the Form LM-2.

Report on Selection of Delegates and Officers. Form LM-15A must be filed with an initial, semiannual, or terminal trusteeship report if, during the period covered by the report, there was any:

• convention or other policy-determining body to which the subordinate union sent delegates or would have sent delegates if not in trusteeship; or
• election of officers of the union which imposed the trusteeship over the subordinate union.

The extent of the trusteed union’s participation or nonparticipation in any such convention or election must be detailed on the Form LM-15A.

Other Requirements 
The LMRDA requires every labor organization to:

• make available to all of its member information contained in all reports which must be filed with OLMS: and
• permit members, for just cause, to examine any books, records, and accounts necessary to verify such reports.

Members must file suit in state or Federal court to enforce these requirements. The CSRA contains similar provisions which are enforced by OLMS.

Labor Organization Officer and Employee Reports

Conditions for Reporting. Union officers or employees (except employees performing exclusively clerical or custodial services) must file a Labor Organization Officer and Employee Report, Form LM-30, if they or their spouses or minor children:

• Have any of the following interests or dealings related to an employer whose employees their union represents or is actively seeking to represent:
  • hold any securities or other interest in, or have any income or other benefit from, such an employer (except wages or other benefits received as bona fide employees);
  • have a part in any transaction involving securities or other interests in, or loans to or from, such an employer;
  • have any business transaction or arrangement with such an employer; or
  • have any securities or other interest in or income or other benefit from, any business consisting in substantial part of buying from, selling or leasing to, or otherwise dealing with, such an employer;
• Have received any payment of money or other thing of value from an employer or a person who acts as a labor relations consultant for an employer, except payments of the kind permitted by § 302 (c) of the Labor Management Relations Act, 1947 (see LMRDA § 505); which exempts certain payments, such as compensation for an employee’s service to an employer, payment of a court award, payment for an article bought at the market price in regular business dealings, deductions from wages for union membership dues made on proper written authorization from employees, and payments to trust funds for an employee’s benefit when those funds meet certain detailed standards; or
• Have any securities or other interest in, or income or other benefit from, a business which buys from, or sells or leases to, or otherwise deals with, their union or any trusts in which their union is interested.

Non-Reportable Activities. A labor organization officer or employee does not have to report payments or gifts totaling $250 or less from any one source (payments or gifts valued at $20 or less do not need to be included in determining whether the $250 threshold has been met). No reports are required of the benefits, such as food and entertainment, received while in attendance at one or two widely-attended receptions, meetings or gatherings in a single fiscal year for which an employer or business has spent $125 or less per attendee per gathering. Other exclusions are available and may be applicable.

Deadline. Labor organization officers and employees must file Form LM-30 within 90 days after the end of their fiscal year.

Signatures. Form LM-30 must be signed by the union officer or employee required to file it.

Employer Reports

Conditions for Reporting. Employers must file annual reports to disclose certain specified financial dealings with their employees, unions, union agents, and labor relations consultants. Employer Report, Form LM-10, must be filed by employers to disclose:

• Payments or other financial arrangements (other than those permitted under § 302 (c) of the Labor Management Relations Act, 1947, and payments and loans by banks and similar institutions) which they made to any union, its officers, or its employees;
• Payments to any of their employees for the purpose of causing them to persuade other employees with respect to their bargaining and representation rights, unless the other employees are told about these payments before or at the same time they are made;
• Payments for the purpose of interfering with employees in the exercise of their bargaining and representation rights, or obtaining information on employee or union activities in connection with labor disputes involving their company; and
• Arrangements (and payments made under these arrangements) with a labor relations consultant or any other person for the purpose of persuading employees with respect to their bargaining and representation rights, or for obtaining information concerning employee activities in a labor dispute involving their company.

Non-Reportable Activities. Employers need not report

• Bona fide wages and other benefits for regular services;
• Arrangements or expenditures solely for obtaining information in connection with an administrative, arbitral, or court proceeding;
• Payments of a kind permitted by § 302 (c) of the Labor Management Relations Act, 1947, or
• The services of a labor relations consultant or any other person with regard to advice which that consultant or person has given to the employer, or with regard to the consultant representing the employer in a proceeding of the type referred to above, or who agrees to engage in collective bargaining on behalf of the employer.

Deadline. Employers must file Form LM-10 within 90 days after the end of their fiscal year.

Signatures. Form LM-10 must be signed by the president and treasurer or corresponding principal officers of the company.

Labor Relations Consultant Reports

Conditions for Reporting. Every person, including a labor relations consultant, who enters into an arrangement with an employer under which he or she undertakes activities where an object thereof is, directly or indirectly, to persuade employees about exercising their rights to organize and bargain collectively or obtain information about activities of employees or a union in connection with a labor dispute involving the employer (except information solely for administrative, arbitral, or court proceedings) must file an Agreement and Activities Report, Form LM-20.

Conditions for Reporting. Every person required to file a Form LM-20 also must file an annual Receipts and Disbursements Report, Form LM-21, if any payments were made or received during the fiscal year as a result of arrangements of the kind requiring the Form LM-20.

Deadline. Form LM-20 must be filed within 30 days after entering into each reportable agreement or activity. Form LM-21 is due within 90 days after the end of the consultant’s fiscal year.

Signatures. Forms LM-20 and LM-21 must be signed by the president and treasurer or corresponding principal officers of the consultant firm or, it self-employed, by the consultant required to file them.

Surety Company Reports

Conditions for Reporting. Every surety company which issues any bond required by the LMRDA or the Employee Retirement Income Security Act of 1974 (ERISA) must file the Surety Company Annual Report, Form S-1, with OLMS regarding its bond experience under each act.

Deadline. Form S-1 must be filed within 150 days after the end of a surety company’s fiscal year.

Signatures. Form S-1 must be signed by the president and treasurer or corresponding principal officers of the company.

NOTE: Forms LM-30, LM-10, LM-20, LM-21, and S-1 are not required under the CSRA