Labor Union LMRDA Compliance Specialists — DC, Maryland & Virginia

    Labor Union LM-2 Audit & OLMS Compliance — DC, Maryland & Virginia

    Quick Answer: When must a labor union file an LM-2 report with DOL?

    Labor unions with annual receipts of $250,000 or more must file Form LM-2 (Labor Organization Annual Report) with the DOL's Office of Labor-Management Standards (OLMS). Unions with receipts under $250,000 file Form LM-3. Unions under $10,000 file LM-4. The LM-2 must be filed within 90 days of the union's fiscal year-end.

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    LMRDA Compliance Risks We Help Unions Manage

    OLMS randomly audits LM-2 filers each year — compliance is mandatory, not optional

    Union officers are personally liable for misuse of union funds (fiduciary duty under LMRDA)

    Section 501(c) of the LMRDA requires officer fidelity bonds — often underfunded

    Per capita tax payments to parent unions are commonly miscalculated on LM-2

    Union election improprieties (LMRDA Title IV) create audit exposure

    Labor Union Audit & LMRDA Compliance Services

    From LM-2 preparation to OLMS audit response, we help DC-area union officers meet their fiduciary obligations and protect themselves from personal liability.

    LM-2 Preparation and Filing Support

    Preparation of Form LM-2 (Labor Organization Annual Report) for unions with annual receipts of $250,000 or more, including itemized receipts, disbursements, officer compensation schedules, and trust disclosures.

    OLMS Compliance Audit (Internal)

    Internal compliance review of the union's financial records, LM-2 disclosures, and officer expense reimbursements — designed to identify and correct issues before an OLMS examiner arrives.

    Fidelity Bond Adequacy Review

    Analysis of whether current fidelity bond coverage meets the LMRDA Section 502 requirement (10% of prior year funds handled, minimum $1,000, maximum $500,000) for all officers and employees who handle union funds.

    Officer Expense Reimbursement Policy Review

    Review of the union's expense reimbursement policies and procedures to ensure officer and employee expense payments are properly authorized, documented, and disclosed on the LM-2 per OLMS requirements.

    Per Capita Tax Calculation Review

    Verification of per capita tax payments to international or parent unions — a common LM-2 error source — to confirm the calculation methodology, headcount basis, and disclosure are accurate and consistent.

    OLMS Audit Response Support

    Assistance responding to an active OLMS compliance audit — gathering requested documentation, preparing reconciliations, communicating with OLMS examiners, and responding to preliminary findings.

    DOL Labor Union Reporting Requirements

    Annual ReceiptsRequired FormFiling DeadlineKey Disclosures
    Under $10,000LM-4 (simplified)90 days after FYETotal assets, receipts, disbursements
    $10,000–$249,999LM-390 days after FYEOfficers, assets, major disbursements
    $250,000+LM-2 (detailed)90 days after FYEItemized officer payments, vendor receipts
    Trusts (welfare, pension)Form T-190 days after FYEAll assets, receipts, disbursements

    Our Labor Union Compliance Process

    A 4-step process from LMRDA assessment to LM-2 filing and OLMS readiness.

    1

    LMRDA Filing Requirements Assessment

    Determine the union's applicable LM form (LM-2, LM-3, or LM-4) based on annual receipts, identify any trust funds requiring Form T-1 filing, and review the prior year's filing for accuracy and completeness.

    2

    Financial Records Review & LM-2 Preparation

    Review the union's books and records — general ledger, bank statements, officer expense reports — to prepare an accurate LM-2 with all required itemized disclosures, per capita tax calculations, and officer compensation schedules.

    3

    Fidelity Bond & Policy Compliance Review

    Verify fidelity bond coverage meets LMRDA Section 502 requirements for all officers who handle union funds, and review officer expense reimbursement policies for OLMS compliance.

    4

    LM-2 Filing & OLMS Audit Readiness

    File the completed LM-2 electronically through OLMS e-Filing and provide a documentation package so union officers are prepared to respond to any OLMS compliance audit request.

    Labor Union LM-2 & OLMS FAQs

    Common questions from union officers and administrators in DC, Maryland & Virginia about LMRDA compliance.

    Union Officers Are Personally Liable. Let's Protect You.

    From accurate LM-2 preparation to OLMS audit response, our team helps DC-area union officers meet their fiduciary obligations and stay ahead of compliance requirements.

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    Serving labor unions and union benefit funds in Washington DC, Maryland, Virginia, and the greater DMV area.