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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 even it they are not part of your organization's general treasury.

Labor organizations with total annual receipts of less. than $10,000 may file the abbreviated 2-page. annual report Form LM-4, if not in trusteeship as. defined in Section VIII of these instructions.

Form LM-2 is filed with the Office of Labor-Management Standards (OLMS) by unions in the United States that details how a union spent funds in the past year. It is the most detailed report labor organizations are required to file.

If you have a question about whether the labor organization is required to file, contact the nearest OLMS field office listed at the end of these instructions. Every labor organization subject to the LMRDA, CSRA, or FSA with total annual receipts of $250,000 or more must file Form LM-2.

Form LM-2—Lengthy report filed electronically by branches with $250,000 or more in annual receipts. Form LM-3—Four-page report filed electronically by branches with total annual receipts of at least $10,000 but less than $250,000.

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 even it they are not part of your organization's general treasury.

Using the OLMS Electronic Forms System (EFS) is the fastest, most accurate way to complete and file Form LM-3. Information about EFS can be found on the OLMS Web site at .olms.dol.gov.