It is Time to File Your Labor-Management Report!

Elizabeth Powell

March 11, 2025

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March 31 is fast approaching! It is especially important that local and state treasurers file their annual Labor-Management (LM) report for the Department of Labor (DOL) by its due date of March 31. All locals must file an annual LM financial report with the DOL as part of the legal requirements by the Labor Management and Disclosure Act (LMRDA). Local and state affiliates who have a fiscal year that ended Dec. 31, 2024, must file their LM report on or before March 31, 2025. The DOL requires the annual report filed within 90 days of the end of the local fiscal year; therefore, if your local’s fiscal year is other than Dec. 31, you are required to electronically file your LM report within 90 days of the end of your constitutional fiscal year.

The number of annual receipts the local receives will dictate which LM report your local will be required to file.

  • Form LM-2: For locals with annual receipts of $250,000 or more.
  • Form LM-3: For locals with annual receipts $10,000 to $249,999.
  • Form LM-4: For locals with annual receipts of less than $10,000.

What constitutes “annual receipts?” Annual receipts refer to the total amount of money a local receives during a fiscal year from all sources, including dues, fees, investments, and other income (rental income), proceeds from sale of aprons and other union gear, which determine which LM report form the union must file. All LM reports filed with the DOL become a matter of public record and are posted on the its website.

The DOL provides the national Secretary-Treasurer with a list of locals that have failed to file their LM report or have filed a delinquent report. Article 16 of the national APWU Constitution and Bylaws requires all affiliates to provide the Secretary-Treasurer with local records showing: verification of filing the DOL report (LM report), a copy of the Internal Revenue Service 990 report, local elections records that should occur at least every three years, and a copy of the local’s constitution and bylaws.

Do not delay! Ensure your LM report is electronically filed by the due date. If you need assistance contact Annette August, Executive Assistant to the Secretary- Treasurer, at 202-842-8538 or email aaugust@apwu.org.

Secretary Treasurer’s Training
April 8-10,2025, Miami, Fl.

Be sure to register to attend the Secretary-Treasurer’s Training in Miami, Fl. The following training will be provided:

  • Officer Fiduciary Responsibility Training
  • Beginners QuickBooks Training
  • Advanced Refresher Training

Please note that all classes are conducted simultaneously on all three days. Therefore, individuals may register for only one class.

Registration deadlines may end before the cut-off dates if the class is full. The QuickBooks classes have a limited number of available spots. There will also be time made available for you to meet with individuals in the Secretary Treasurer’s Department about specific questions that you may have.

For travel purposes, please count on classes going until 5:00 p.m. on Thursday, April 10, 2025. ■

New 2025 General Services Administration Mileage Rate

Effective Jan. 1, 2025, the standard General Services Administration (GSA) mileage rate is seventy cents ($.70) per mile, which is up three cents from 2024. It is important that reimbursement for mileage is requested at the appropriate rate and properly documented with a mileage log sheet, accompanied by Google Maps or MapQuest for the mileage reimbursement requested.

Visit the Secretary-Treasurer’s page at www.apwu.org to fi nd other items to assist you and your local function properly. Information on the page includes, but is not limited to:

  • Constitution and By-Laws
  • Election of Union Officers
  • Dues, Mailings List, and Membership
  • Protecting Local Assets
  • Department of Labor Forms
  • IRS Forms

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