U.S. Department of LaborU.S. Department of LaborOffice of Labor-Management Standards

(OLMS)

Electronic FormsWelcome to the Electronic Form LM-3

Introduction

Investigator Iam Right

U.S. Department of Labor - OLMS

1234 Every St, Suite 211

Anytown, US 48226

Telephone (123)456-6780

The OLMS Mission

Administer the LMRDA

• Ensuring union democracy

• Safeguarding union assets

• Financial recordkeeping and reporting

Types of Reports

• LM-4: Receipts less than $10,000

• LM-3: Receipts $10,000 to $249,999

• LM-2:

– Receipts $250,000 or more

– Unions in trusteeship

Labor Organization Reports

• Required by LMRDA Title II

• Public disclosure:

– On the Internet at

http://www.union-reports.dol.gov

• Deadlines:

– 90 days after fiscal year ends

– 30 days after termination

Electronic Form LM-3

• Easier to enter information

• Download some information from OLMSWebsite:

– Item 2

– Items 4 - 7

– Item 8

– Items 25 - 31, Column A

– Items 32 - 36, Column C

Electronic Form LM-3

• System performs certain calculations.

• Error checking features help:

– Identify discrepancies

– Permit correction of errors

– Reduce the likelihood of having to file an amended report

Electronic Form LM-3

• Electronic signatures (See http://www.olms.dol.gov)

• Submit form via the Internet

• Can still print and file report

Electronic Form LM-3

• File more quickly.

• File more easily.

• File more accurately.

Using the Electronic Form LM-3

• Double-click the OLMS Electronic Filer icon on your desktop.

• To access the User Guide, double-click the icon on your desktop.

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Looks almost identical to paper form

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• Click yellow buttons to perform the displayed action.

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• Select from drop-down lists to complete certain items.

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• Page tabs: select a “tab” to navigate through the form.

• Press the <tab> key to move from item to item.

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• Pop-up boxes automatically display when necessary to help you enter data for certain items, warn of potential errors, or request additional information.

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Pre-fill data

• Can be retrieved from your union’s latest reportfor automatic entry of certain data.

• Must be connected to the Internet.

• Click the yellow “Get Pre-fill Data” button.

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Items 2, 4 - 7.

Item 8.

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Items 25 - 31, Column A and Items 32 - 36, Column C.

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• Initial zeros are entered in all financial items.

• Items you must complete have blue borders.

• Items that are automatically calculated have black borders.

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• Import data into Item 24.From this:

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• Import data into Item 24.To this:

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Automatic Error Summary

• Before signing and submitting your form, you must check it for errors.

• The Error Summary identifies errors in your report and tells you where they are.

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• Each error is identified and listed individually.

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• Shows when report is ready for signature and submission.

Layout of Reports

Page 1:

• Identification information:

– Your union

– Period covered

• Additional information

• Signatures of responsible officers

Other Pages:

• Information items:

–“Yes” or “No”

• Financial details

LM-3 Identification Items

• Item 1 - File Number: enter your union’s six-digit File Number.

• Item 2 - Period Covered: use pre-fill feature or enter the period covered by the report - cannot be more than one year.

• Item 3: check the appropriate box if the form is “Amended,” “Terminal,” or “Subsidiary.”

LM-3 Identification Items

• If pre-printed label information is correct, leave Items 4 - 8 blank. Use pre-fill feature to obtain information from prior year report.

• If any label information is incorrect, complete Items 4 - 8.

• Answer Item 9 regarding where your records are kept “Yes” or “No.” If “No” provide additional information in Item 56.

LM-3 Informational Items

Answer each of the questions in Items 10 - 18 with a “Yes” or “No” answer. If the answer is “Yes,” provide additional information in Item 56 as required by the instructions.

The electronic form provides a pop-up box to enter this information.

LM-3 Informational Items

Enter the correct information directly into the box and the form displays the information in Item 56.

LM-3 Informational Items

• Item 19: enter the number of dues paying members of your union.

• Item 20: enter the maximum amount recoverable from your union’s fidelity bond.

• Item 21: answer “Yes” or “No” regarding constitution bylaw changes. If changes provide two copies.

• Item 22: enter the date of your union’s next officer election.

LM-3 Informational Items

• Item 23(a): enter the amount of regular dues and how often paid by members.

• (b): enter the initiation fee.

• (c): enter transfer fees.

• (d): enter work permits.

• Enter “none” or “N/A” if an item does not apply.

Item 24 - Officers and Disbursements

• Importing data can help you complete Item 24 if you use the electronic Form LM-3.

• The data you import must be in a pipe delimited ASCII text file (with a .txt extension).

• To import data select “File” and choose “Import Officers.”

Item 24 - Officers and Disbursements

A file box displays. Select the directory where your file is located, select the file, and click “Open.”

Item 24 - Officers and Disbursements

A dialog box displays warning that you can only import into Item 24 one time.

Item 24 - Officers and Disbursements

The information is imported into Item 24. Large amounts of data may take a few minutes.

If successful a dialog box displays telling you the number of records imported. If necessary the data will automatically flow into the continuation pages for Item 24.

If you do not import the data you must enter it manually.

Item 24 - Officers and Disbursements

• Enter the names of all officers even if they did not receive compensation from the union.

• Column A: enter the last name then the first name of the officer.

• Column B: enter the officer’s title.

• Column C: enter the officer’s status - “C” continuing, “P” past, or “N” new.

Item 24 - Officers and Disbursements

• Enter zero in Columns D, E, and F if no payments were made to the officer, otherwise in:

– Column D enter the gross salary paid to the officer.

– Column E enter the total allowances and other disbursements (reimbursed travel, auto allowance).

– Column F enter the total of Columns D and E.

Item 24 - Officers and Disbursements

• Enter zero in Columns D, E, and F if no payments were made to the officer, otherwise in:

– Column D enter the gross salary paid to the officer.

– Column E enter the total allowances and other disbursements (reimbursed travel, auto allowance).

– Column F enter the total of Columns D and E.

Item 24 - Officers and Disbursements

• Line 8: enter the total payments from any continuation pages.

• Line 9: enter the total of Lines 1 - 8.

• Line 10: enter the total deductions made from all officers’ pay.

Item 24 - Officers and Disbursements

• Line 11: enter the Net Disbursements to Officers (difference between line 9 column F and line 10).

• Enter the total of Line 11 in Item 45 To Officers in Statement B Receipts and Disbursements.

Statement A - Assets and Liabilities

• Using the pre-fill you can obtain financial information from the previous year’s report for Columns A and C, Items 25 - 36.

• If you do not use pre-fill, you will have to complete these items manually.

Statement A - Assets and Liabilities

• Item 25: enter all cash including checking, savings, CDs, cash on hand. Enter the beginning figure in Column A and ending figure in Column B.

• Item 26: enter beginning and ending loans receivable.

• Item 27: enter beginning and ending U.S. Treasury Securities.

• Item 28: enter beginning and ending investments.

Statement A - Assets and Liabilities

• Item 29: enter beginning and ending fixed assets.

• Item 30: enter beginning and ending other assets.

• Item 31 - Total Assets: enter the total of Items 25 - 30 for Column A and Column B.

Note: The figures entered in Column A should agree with the ending figures (Column B) on the previous year’s LM-3 report. If they do not, provide an explanation in Item 56.

Statement A - Assets and Liabilities

• Item 32 - Accounts Payable: enter the beginning figure in Column C and the ending figure in Column D.

• Item 33: enter beginning and ending loans payable.

• Item 34: enter beginning and ending mortgages payable.

• Item 35: enter beginning and ending other liabilities.

Statement A - Assets and Liabilities

• Item 36 - Total Liabilities: enter the total of Items 32 - 35 in Columns C and D.

• Item 37 - Net Assets: enter the difference between Item 31 and Item 36 for Columns C and D.

Note: The figures entered in Column C should agree with the ending figures (Column D) on the previous year’s LM-3 report. If they do not, provide an explanation in Item 56.

Statement B - Receipts and Disbursements

• Item 38 - Dues: enter the dues collected by your union.

• Item 39 - Per Capita Tax: enter the amount collected by your union.

• Item 40 - Fees, Fines, Assessments & Work Permits: enter the amounts collected for any of these items.

• Item 41 - Interest & Dividends: enter interest from bank accounts and dividends from investments.

Statement B - Receipts and Disbursements

• Item 42 - Sale of Investments & Fixed Assets: enter the total of any sales.

• Item 43 - Other Receipts: enter the amount of other receipts not previously reported.

• Item 44 - Total Receipts: enter the total of Items 38 - 43.

Note: If the total in Item 44 is $250,000 or more, your organization must file Form LM-2.

Statement B - Receipts and Disbursements

• Item 45 - To Officers: enter the total net disbursements to officers from Item 24.

• Item 46 - To Employees: enter the total net disbursements to employees.

• Item 47 - Per Capita Tax: enter the per capita tax paid by your union.

• Item 48 - Office & Administrative Expense: enter the total disbursements for office and administrative costs for your union.

Statement B - Receipts and Disbursements

• Item 49 - Professional Fees: enter the amounts paid for professional services (accounting, legal).

• Item 50 - Benefits: enter the total benefits paid by your union (pension, H & W).

• Item 51 - Contributions, Gifts & Grants: enter the total paid by your union.

• Item 52 - Purchase of Investments & Fixed Assets: enter the total purchases made by your union.

Statement B - Receipts and Disbursements

• Item 53 - Loans Made: enter the total of loans made by your union.

• Item 54 - Other Disbursements: enter the total disbursements not previously reported.

• Item 55 - Total Disbursements: enter the total of Items 45 - 54.

Reporting Your Tax Payments

Item 48 - Office and Administrative Expense

• Employer portion of FICA (social security taxes)

• Property taxes

• Any other taxes owed and directly paid by your union

Item 54 - Other Disbursements

• Employee portion of FICA

• Income tax withheld from wages

• Any other payroll tax withheld from wages

Statement B - Receipts and Disbursements

Item 56 - Additional Information

• Item 56 - Additional Information: enter any additional information as required by the report. Include the item number and the additional information for the item number.

Items 57 and 58 - Signatures

• Items 57 and 58: both the President and Treasurer or corresponding principal officers must sign the report.

LM-3 Cash Reconciliation

Beginning Cash, Item 25(A): $142,859

Total Receipts, Item 44: + 42,363

Total Disbursements, Item 55: - 38,787

Ending Cash, Item 25(B): $146,435

Run the Error Summary

Automatic Error Summary

• Before signing and submitting your form, you must check it for errors.

• The Error Summary identifies errors in your form and tells you where they are.

Run the Error Summary

• Each error is identified and listed individually.

Run the Error Summary

• Each error is identified and listed individually.

• Shows when report is ready for signature and submission

Run the Error Summary

Run the Error Summary

• Correct each error listed.

• Run the Error Summary again and confirm that the report is ready for signing and submitting to OLMS.

• File your report with OLMS.

File Your Report With OLMS

• Obtain an electronic signature and file the form electronically.

or

• Print your report and sign and mail the report.

Completing & Filing Preprinted Forms

If you do not use the electronic Form LM-3:

• File one original copy with OLMS.

• Do not file photocopies.

• Type or print your entries with black ink.

• Use CAPITAL letters.

• Enter only one letter or number per box.

Completing & Filing Preprinted Forms

• Type or print inside the boxes.

• Leave blank boxes between words or numbers.

• Enter whole dollar amounts only. Do not enter cents or “.00.”

• Enter a single zero in boxes for financial items when you have nothing to report.

• Use an “X” to mark “Yes” or “No” items. Do not use check marks or any marks other than an “X.”

Where to File Paper Reports

U.S. Department of LaborEmployment Standards AdministrationOffice of Labor-Management StandardsRoom N-5616200 Constitution Avenue, NWWashington, DC 20210

Contact

U.S. Department of Labor - OLMS1234 Every St, Suite 211Anytown, US 48226Telephone (123)456-6780

Getting Help

Using the ElectronicForm:

• User Guide

• DOL Help Line:

1-866-487-2365

Completing Form LM-3:

• Form instructions

• OLMS field offices

Contact OLMS

Online at:http://www.olms.dol.gov

The Department of Labor Call Center at: 1-866-4-USA-DOL