Every labor organization subject to the Labor-Management Reporting and Disclosure Act, as amended (LMRDA), the Civil Service Reform Act (CSRA) standards of conduct regulations, or the Foreign Service Act (FSA) must file an initial Form LM-1 Information Report, along with its constitution and bylaws, and an annual financial report, Forms LM-2, LM-3, or LM-4 Labor Organization Annual Report.
The three annual forms vary in the level of financial details that must be reported. The filing requirements are determined by the total annual receipts of the union. 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 the Form LM-2 Instructions, Section VIII (Funds To Be Reported) and as described in Section X (Labor Organizations With Subsidiary Organizations). The Form LM-2 is required for labor organizations with $250,000 or more in total annual receipts, the Form LM-3 is required for labor organizations with total annual receipts of $10,000 or more, but less than $250,000 and the Form LM-4 is required for labor organization which have total annual receipts of less than $10,000. To determine which form your labor organization must file, please visit here.
Labor organizations must file the Form LM-1 within 90 days of the date in which they become subject to the LMRDA. Additionally, they must file the annual financial disclosure reports (Forms LM-2, LM-3, and LM-4) within 90 days of the end of their fiscal year. Please view the OLMS filing due date chart for further information on the labor organization’s exact filing due date, depending on its fiscal year end date.
Facsimile of Form LM-1 (PDF)
Instructions for Form LM-1 (PDF)
Form LM-2 Information
Facsimile of Form LM-2 (PDF)
Instructions for Form LM-2 (PDF)
Form LM-3 Information
Facsimile of Form LM-3 (PDF)
Instructions for Form LM-3 (PDF)
Form LM-4 Information
Facsimile of Form LM-4 (PDF)
Instructions for Form LM-4 (PDF)
Help for the Electronic Forms LM-2, LM-3, or LM-4
If you have difficulty navigating the software, or have questions about its functions and features, you can get help in the following ways:
- Call the OLMS Software Help Desk at 1-866-401-1109 (toll free)
- Email your question to firstname.lastname@example.org
Specifications for Importation of Financial Data
Questions about the Forms LM-1, LM-2, LM-3, or LM-4?
Call OLMS at 202-693-0123 or send an email to OLMS at email@example.com.
Sign Up for the OLMS Mailing List
If you would like to receive via email periodic updates from OLMS, including information about the Form LM-2, enforcement results, and compliance assistance programs, you may subscribe to the OLMS Mailing List here.
Notice: Advisory on Union Officer Elections and Public Disclosure Reporting in Areas Affected by COVID-19 and Natural Disasters
Last Updated: 4-28-23