Labor Union and LM-2 Reporting

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Labor Union and LM-2 Reporting

The United States Department of Labor (DOL) / Office of Labor-Management Standards (OLMS) requires most unions to file a financial report in accordance to:

  • The Labor-Management Reporting and Disclosure Act (LMRDA),
  • The Civil Service Reform Act (CSRA)standards of conduct regulations
  • The Foreign Service Act (FSA)

LM-2 is the most common form unions file with the Department of Labor. LM-2 reporting provides a breakdown of a labor organization’s finances. The reports show financial details of how much money was spent and where it was allocated. In summary, LM-2 reporting represents a series of reports based on schedules 1 to 20/activities or specific allocations, Statement A – Assets and Liabilities, and Schedule B – Receipts and Disbursements. For example schedule 11 of the LM-2 report presents information on officer salaries, schedule 12 reflects employee salaries, schedule 20 addresses benefits, etc.

For nearly a decade Nims & Associates has been providing vital expertise to Labor unions utilizing Sage 100. Nims & Associates has developed a tool within Sage 100 for LM-2 reporting in partnership with a collaborative of unions. Developed and maintained over the years by Nims Master Developers, our LM-2 reporting tool is designed to collect data, export and upload according to Department of Labor requirements.

Latest Update

Our latest update to LM-2 reporting for Sage 100 is on version 2017. A majority of the most recent changes are to the A/P module to address changes to schedules 15 though 19, A/R module enhancement to capture miscellaneous cash receipts for schedule 15, and modifications to payroll to address schedules 11 and 12.

Here is how we have addressed LM2 reporting for Sage 100 at a glance:

Sage 100 Accounts Payable Modifications

The Accounts Payable programming consists of modifications to Sage 100 Accounts Payable Setup and Main menu items.

  • Invoice Data Entry has been modified to include invoice line data entry fields for Agent, LM-2 Category code and line Vendor.
  • Fields have standard Sage 100 lookup functionality
  • Sage 100 users are able to maintain Agent and Category code lists through separate menu items located on the Accounts Payable Setup menu
  • An additional Main menu item titled Invoice History Maintenance is available to change the Agent and Category assigned to an invoice line after the invoice item has been posted
  • Use of this utility can be restricted to authorized users through Menu Security Maintenance

LM-2 Reporting for Accounts Payable Transactions

The second component of the LM-2 Reporting System is Accounts Payable Disbursement Reporting for LM-2 Schedules 15 to 19 and Columns F and G of Schedules 11 & 12.

*Explanation of schedules

Schedule 11 – Reports all salaries and other direct and indirect   disbursements to officers.
Schedule 12 – Reports all salaries and other direct and indirect   disbursements to employees.
Schedule 15 – Reports direct and indirect costs associated with   representational activities
Schedule 16 – Reports direct and indirect costs associated with   political activities and lobbying
Schedule 17 – Reports direct and indirect costs associated with   Contributions, gifts and grants
Schedule 18 – General Overhead
Schedule 19 – Union Administration
  • Microsoft Access programming is used to extract Sage 100 Accounts Payable check and invoice history data
  • Allocation and Category aggregation calculations are applied to the data
  • The program creates files which are imported to the Form LM-2 Schedules 15 to 19 through the data import or file attachment feature provided with the DOL’s electronic LM-2

LM-2 Reporting for Payroll Transactions

The final component of the LM-2 Reporting System is Payroll Reporting for LM-2 Schedules 11 & 12 for officers and employees.

  • Sage 100 Payroll Employee Maintenance are modified with Custom Office to accommodate additional fields required by the LM-2
  • Microsoft Access programming is used to extract Sage 100 Payroll check history data.  The Payroll data is combined with Accounts Payable data for Columns F and G
  • User defined estimated percentages of time spent on activities that fall within Schedules 15 to 19 are imported for each officer/employee
  • The program creates files which are imported to the Form LM-2 through the data import or file attachment feature provided with the DOL’s electronic LM-2

Audit Trail Reports

A suite of audit trail reports are provided to allow for tracing data from Sage 100 to the Form LM-2 data and from the Form LM-2 to Sage 100.


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Corporate Office:
Petaluma, CA | 707-781-6300 | 877-454-3200
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