Reporting Resources for Local Union Leaders

financial tools

Local unions whose members are employed in the private sector are required to report annually to the U.S. Department of Labor, Office of Labor-Management Standards (OLMS).

These reports are required under the Labor-Management Reporting and Disclosure Act of 1959 (LMRDA).

Private sector unions must file an annual financial report on one of three Labor Organization Annual Reports: LM-2, LM-3, or LM-4. The type of form is determined by the local unions’s annual receipts.

This report must be filed each year no later than 90 days after the close of your fiscal year.

Finance and Membership Reporting Toolkit

NYSUT offers private sector local union leaders and treasurers resources and assistance, including our online Finance and Membership Reporting Toolkit and "Managing Local Union Finances" guide.

Member login and leader-level access required.

managing local union finances

For more information

Visit for more information or contact NYSUT Accounting at (800) 342-9810. Ask for Helen Vickery, ext. 6213, or A.J. Nunziato, ext. 6014.